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TMI Blog2022 (8) TMI 1539X X X X Extracts X X X X X X X X Extracts X X X X ..... t Line Test has no statutory mandate. Further, this Court in the cases of Bausch Lomb Eyecare (India) (P.) Ltd. [ 2015 (12) TMI 1332 - DELHI HIGH COURT] following the decision in Sony Ericsson[ 2015 (3) TMI 580 - DELHI HIGH COURT] held that the question of applying the Bright Line Test to determine the existence of an international transaction involving AMP expenditure does not arise. Though the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in substance a mere methodology of determining the quantum of AMP expense by solely taking recourse to the decision of this Court in Sony Ericsson Mobile Communication vs. CIT, 374 ITR 118 (Del) and ignoring the larger issue of reimbursement of AMP expenses by the AE to the assessee. He states that the ITAT has erred in directing the exclusion of routine sales and distribution expenses when the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Bright Line Test has no statutory mandate. The relevant extract of the judgement is reproduced herein below: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing 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. 7. 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 the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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