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Bright Line Test Cannot Determine AMP International Transaction: Delhi High Court

20 Aug 2026 · 20 Aug 2026By CA Sandeep Kanoi

Delhi HC dismissed Department appeals against AMP adjustment, following its earlier rulings on the Bright Line Test while preserving the effect of any future Supreme Court ruling. The post Bright Line Test Cannot Determine AMP International Transaction: Delhi High Court appeared first on TaxGuru .

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Bright Line Test Cannot Determine AMP International Transaction: Delhi High Court

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