https://www.taxtmi.com/caselaws?id=763201 AMP expenses as an international transaction were discussed in the context of transfer pricing, with the Bright Line Test stated to have no statutory mandate. The text notes that the TPO's application of the Bright Line Test was not upheld, as coordinate-bench rulings were treated as settling that no substantial question of law arose. The appeal for AY 2012-13 was dismissed/closed on that basis, while liberty was reserved for the revenue to approach the Court again if the Supreme Court later decides the related appeals in its favour. en-us Fri, 05 Apr 2024 00:00:00 +0530 Fri, 08 May 2026 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763201 AMP expenses as an international transaction were discussed in the context of transfer pricing, with the Bright Line Test stated to have no statutory mandate. The text notes that the TPO's application of the Bright Line Test was not upheld, as coordinate-bench rulings were treated as settling that no substantial question of law arose. The appeal for AY 2012-13 was dismissed/closed on that basis, while liberty was reserved for the revenue to approach the Court again if the Supreme Court later decides the related appeals in its favour. Case-Laws Income Tax Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763201