ITAT Holds Bright Line Test As Unsustainable for Benchmarking AMP Expenditure:

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

authorSaimadateJul 22, 2026
Last update on Jul 21, 2026

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Saima

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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.
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Delhi, Delhi, India
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