2026 (8) TMI 972

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.... For the Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar & Mr. Rishab Nangia, JSCs, Mr. Nikhil Jain & Ms. Nancy Jain, Advs. For the Respondent Through: Mr. Ajay Vohra, Sr. Adv. With Mr. Neeraj Jain & Mr. Aniket D Agrawal, Advs. ORDER 1. By way of the present appeals preferred under Section 260A of the Income Tax Act, 1961, laying a challenge to the order dated 22.11.2022 pa....

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....dered by this Court in the cases of Sony Ericsson (supra) and Maruti Suzuki Ltd (supra). 3. Mr. Vohra, learned senior counsel for the respondent/assessee, submitted before us, a compilation containing a series of judgments and submitted that this Court has, in innumerable cases, held that the Bright Line Test is not a method sanctioned by law and therefore, the present appeals are liable to be ....