https://www.taxtmi.com/caselaws?id=467614 Protective transfer-pricing adjustment to advertising, marketing and promotion expenses based on the Bright Line Test was not sustained because binding precedent had rejected that method, and the rule of consistency supported deletion of similar additions in the assessee's own cases. SAD written off was disallowed where the related goods remained in closing stock, as the amount formed part of purchase cost and could not be separately claimed as a deduction while the stock continued to be held. Disallowance of employees' contribution to PF/ESIC was deleted on the basis of binding jurisdictional precedent recognising timely deposit within the permissible framework. The appeal was thus partly allowed, with relief on the AMP and PF/ESIC issues and the revenue succeeding only on SAD. en-us Tue, 11 Jun 2019 00:00:00 +0530 Thu, 26 Mar 2026 16:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467614 Protective transfer-pricing adjustment to advertising, marketing and promotion expenses based on the Bright Line Test was not sustained because binding precedent had rejected that method, and the rule of consistency supported deletion of similar additions in the assessee's own cases. SAD written off was disallowed where the related goods remained in closing stock, as the amount formed part of purchase cost and could not be separately claimed as a deduction while the stock continued to be held. Disallowance of employees' contribution to PF/ESIC was deleted on the basis of binding jurisdictional precedent recognising timely deposit within the permissible framework. The appeal was thus partly allowed, with relief on the AMP and PF/ESIC issues and the revenue succeeding only on SAD. Case-Laws Income Tax Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467614