https://www.taxtmi.com/caselaws?id=457376 Deletion of the protective AMP transfer pricing addition was sustained because binding precedent had already rejected application of the Bright Line Test in the manner sought by the Revenue. The Tribunal followed that precedent, and the same view had also been taken in the assessee's own matter for another assessment year. As the issue was already concluded, no substantial question of law arose and the Tribunal's deletion of the addition required no interference. en-us Wed, 15 May 2019 00:00:00 +0530 Wed, 18 Sep 2024 13:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457376 Deletion of the protective AMP transfer pricing addition was sustained because binding precedent had already rejected application of the Bright Line Test in the manner sought by the Revenue. The Tribunal followed that precedent, and the same view had also been taken in the assessee's own matter for another assessment year. As the issue was already concluded, no substantial question of law arose and the Tribunal's deletion of the addition required no interference. Case-Laws Income Tax Wed, 15 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457376