Transfer PricingArticle·29 July 2026
Bright Line Test Rejected
By J the App
Executive Summary
The Delhi ITAT held that the adjustment, being founded on the Bright Line Test, could not survive in view of the binding judgment of the Delhi High Court in Sony Ericsson Mobile Communications India Pvt. Ltd., while making the outcome subject to the final decision of the Supreme Court in the pending appeal.
Domain | Corporate Tax | Transfer Pricing
Background
The assessee, a subsidi...
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