https://www.taxtmi.com/caselaws?id=427251 The High Court dismissed the Income Tax Appeal challenging the ITAT's Order for the Assessment Year 2007-08, which relied on the Sony Ericsson judgment and rejected the Bright Line Test application. The Court emphasized that zero attribution in AMP expenses could be possible in specific cases and that the Bright Line Test is not a statutory mandate. Despite pending challenges in the Supreme Court, the appeal was dismissed as it aligned with the decisions in Sony Ericsson and Bausch & Lomb cases, with the order subject to the final decision of the Supreme Court in the Sony Ericsson case. en-us Wed, 31 Aug 2022 00:00:00 +0530 Mon, 05 Sep 2022 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427251 The High Court dismissed the Income Tax Appeal challenging the ITAT's Order for the Assessment Year 2007-08, which relied on the Sony Ericsson judgment and rejected the Bright Line Test application. The Court emphasized that zero attribution in AMP expenses could be possible in specific cases and that the Bright Line Test is not a statutory mandate. Despite pending challenges in the Supreme Court, the appeal was dismissed as it aligned with the decisions in Sony Ericsson and Bausch & Lomb cases, with the order subject to the final decision of the Supreme Court in the Sony Ericsson case. Case-Laws Income Tax Wed, 31 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427251