2019 (5) TMI 2015

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..... the Bright Line Test ( BLT ) - HELD THAT:- The said issue stands answered against the Revenue and in favour of the Assessee by the decision of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. [ 2015 (3) TMI 580 - DELHI HIGH COURT] Therefore, the impugned order of the ITAT, which follows and applies the above decision, suffers from no legal infirmity. An identical question raised .....

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..... Price ( ALP ) of the international transaction on advertisement, marketing and promotion ( AMP ) expenses by applying the Bright Line Test ( BLT ). 3. The said issue stands answered against the Revenue and in favour of the Assessee by the decision of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. v Commissioner of Income Tax 2015 218 DLT 449 (DB). Therefore, the impugned order .....

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