2022 (9) TMI 196

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..... r. Nikhil Jain, Advocate. Respondent Through: None J U D G M E N T MANMOHAN, J: (ORAL) 1. Present Income Tax Appeal has been filed challenging the Order dated 22nd January, 2021 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA Nos.1619/Del/2016 and 1727/Del/2016 for the Assessment Year 2007-08. 2. Learned counsel for the appellant states that the ITAT has erred in relying upon the .....

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..... t Bright Line Test has no statutory mandate. The relevant extract of the judgement is reproduced hereinbelow: "The 'bright line test' has no statutory mandate and a broad-brush approach is not mandated or prescribed. We disagree with the Revenue and do not accept the overbearing and orotund submission that the exercise to separate 'routine' and 'non-routine' AMP or brand .....

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..... following the decision in Sony Ericsson (supra) held that the question of applying the Bright Line Test to determine the existence of an international transaction involving AMP expenditure does not arise. 6. Though the judgments of this Court have been challenged and are pending adjudication before the Supreme Court, yet there is no stay of the said judgments till date. Consequently, in view of .....

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