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![Bright Line Test Cannot Be Used by AO to Make AMP Adjustments: Delhi HC [Read Order] Bright Line Test Cannot Be Used by AO to Make AMP Adjustments: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092386-delhi-high-court-taxscan.webp)
Bright Line Test Cannot Be Used by AO to Make AMP Adjustments: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that the Assessing Officer cannot use the Bright Line Test (BLT) to make transfer pricing adjustments on...