Can arm’s length price of AMP expenditure be determined by applying the Bright Line Test method?


Last updated: 07 August 2021

Court :
ITAT Mumbai

Brief :
The assessee to explain why the arm’s length price (ALP) of the AMP expenditure should not be determined by applying the Bright Line Test (BLT) method.

Citation :
ITA No.4576/Mum/2019

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