https://www.taxtmi.com/highlights?id=96127 Whether the Bright Line Test (BLT) is an appropriate benchmarking method for allocation of advertising, marketing and promotion (AMP) expenses was examined; the tribunal found BLT legally unsustainable as a basis for transfer-pricing adjustment because the AO/TPOs application lacked requisite legal and comparability foundation, and consequently the AMP addition was deleted and the appeal allowed by ITAT. en-us Sat, 17 Jan 2026 12:00:28 +0530 Sat, 17 Jan 2026 12:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96127 Whether the Bright Line Test (BLT) is an appropriate benchmarking method for allocation of advertising, marketing and promotion (AMP) expenses was examined; the tribunal found BLT legally unsustainable as a basis for transfer-pricing adjustment because the AO/TPOs application lacked requisite legal and comparability foundation, and consequently the AMP addition was deleted and the appeal allowed by ITAT. Highlights Income Tax Sat, 17 Jan 2026 12:00:28 +0530 https://www.taxtmi.com/highlights?id=96127