2024 (9) TMI 648

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..... ement, Marketing and Promotion [ AMP ] computation - adoption of the Bright Line Test - HELD THAT:- We had in terms of our order [ 2024 (4) TMI 1176 - DELHI HIGH COURT] decided all the principal questions and had left it open for learned counsels to address submissions on the question of Advertisement, Marketing and Promotion [ AMP ]. Upon going through the order of ITAT and insofar as it deals wi .....

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..... through the order of Income Tax Appellate Tribunal and insofar as it deals with the aforesaid issue, we find that the AMP computation was based on the adoption of the Bright Line Test. That would clearly not sustain in light of the judgement rendered by the Court in Sony Ericson v. CIT [2015 SCC OnLine Del 8083]. 3. In view of the aforesaid, we find no merit in these appeals. The same shall stand .....

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