https://www.taxtmi.com/caselaws?id=459460 The Tribunal concluded that AMP expenses do not constitute an international transaction and rejected the TPO's application of the Bright Line Test (BLT), aligning with prior decisions. No substantial question of law was identified, but the appellant may reopen the appeal if pending Supreme Court appeals succeed. The appeal was closed, with parties instructed to proceed based on the digitally signed order. en-us Sun, 28 Jul 2024 00:00:00 +0530 Fri, 13 Dec 2024 19:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459460 The Tribunal concluded that AMP expenses do not constitute an international transaction and rejected the TPO's application of the Bright Line Test (BLT), aligning with prior decisions. No substantial question of law was identified, but the appellant may reopen the appeal if pending Supreme Court appeals succeed. The appeal was closed, with parties instructed to proceed based on the digitally signed order. Case-Laws Income Tax Sun, 28 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459460