https://www.taxtmi.com/caselaws?id=377969 The Tribunal allowed the appeal, rejecting the Bright Line Test and holding that AMP expenditure could not be considered an international transaction. The adjustments made by the TPO were found unsustainable, and penalty proceedings were deemed consequential. en-us Fri, 29 Mar 2019 00:00:00 +0530 Sat, 06 Apr 2019 06:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377969 The Tribunal allowed the appeal, rejecting the Bright Line Test and holding that AMP expenditure could not be considered an international transaction. The adjustments made by the TPO were found unsustainable, and penalty proceedings were deemed consequential. Case-Laws Income Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377969