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2020 (12) TMI 1370 - AT - Income TaxTP Adjustment - bench marking AMP functions of the assessee - HELD THAT:- On careful consideration of the finding of the learned dispute resolution panel we note that it has issued direction following the decision of the honourable Delhi High Court in Sony Ericsson mobile Co private limited. [2015 (3) TMI 580 - DELHI HIGH COURT] - DR could not point out ny infirmity in the direction of Ld DRP where in it has rejected Bright line test approach in bench marking AMP functions of the assessee. In view of this, we do not find any infirmity in the direction of the learned dispute resolution panel. Accordingly ground of the appeal of the learned assessing officer are dismissed.
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