ITAT Holds Bright Line Test As Unsustainable for Benchmarking AMP Expenditure:
The ITAT Delhi has deleted a transfer pricing adjustment of Rs 5.19 crore towards AMP expenditure.
ITAT Deletes Rs 5.19 Crore TP Adjustment
Saima
Jul 22, 2026
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ITAT Holds Bright Line Test As Unsustainable for Benchmarking AMP Expenditure
The ITAT Delhi has deleted a transfer pricing adjustment of Rs 5.19 crore towards AMP expenditure.
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About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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