https://www.taxtmi.com/caselaws?id=760404 The Delhi HC deleted transfer pricing adjustments relating to AMP expenditure under the Bright Line Test, ALP determination under the Cost Plus Method, and the disallowance under section 14A for assessment years 2012-13 and 2013-14, while noting that the relief was subject to the final outcome of pending Supreme Court proceedings initiated by the Revenue. The Supreme Court thereafter dismissed the Special Leave Petition as time-barred because the 586-day delay in filing was not satisfactorily explained. en-us Fri, 18 Oct 2024 00:00:00 +0530 Thu, 30 Apr 2026 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760404 The Delhi HC deleted transfer pricing adjustments relating to AMP expenditure under the Bright Line Test, ALP determination under the Cost Plus Method, and the disallowance under section 14A for assessment years 2012-13 and 2013-14, while noting that the relief was subject to the final outcome of pending Supreme Court proceedings initiated by the Revenue. The Supreme Court thereafter dismissed the Special Leave Petition as time-barred because the 586-day delay in filing was not satisfactorily explained. Case-Laws Income Tax Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760404