https://www.taxtmi.com/caselaws?id=306512 The appeal involved a dispute over the Bright Line Test for benchmarking AMP services, PLR for computing markup on AMP expenses, and routine selling expenses as part of AMP expenses. The Dispute Resolution Panel rejected the Bright Line Test, held PLR cannot be the basis for computing markup, and excluded routine selling expenses from AMP expenses. The panel's decision aligned with a previous Delhi High Court ruling, leading to the dismissal of the assessing officer's appeal. en-us Thu, 10 Dec 2020 00:00:00 +0530 Sat, 04 Feb 2023 22:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306512 The appeal involved a dispute over the Bright Line Test for benchmarking AMP services, PLR for computing markup on AMP expenses, and routine selling expenses as part of AMP expenses. The Dispute Resolution Panel rejected the Bright Line Test, held PLR cannot be the basis for computing markup, and excluded routine selling expenses from AMP expenses. The panel's decision aligned with a previous Delhi High Court ruling, leading to the dismissal of the assessing officer's appeal. Case-Laws Income Tax Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306512