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2016 (8) TMI 1175 - DELHI HIGH COURTTransfer pricing adjustment towards AMP (Advertisement, Marketing and Promotion) expenses - Held that:- The relevant principles applicable to deal with AMP expenses in ALP determination by a Bench of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. v. Commissioner of Income Tax - III [2015 (3) TMI 580 - DELHI HIGH COURT] and held that the bright line test espoused by the Revenue was inapplicable. As a result, the ITAT set aside the additions made by the lower authorities. Having considered the submissions, this Court is of the opinion that there is no reason to differ with the reasoning in Sony Ericsson (supra) which is the sole basis for the impugned order.
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