Landmark JudgmentIncome Tax Appellate Tribunal, AhmedabadReckitt Benckiser v. ACIT: the Bright Line Test and the AMP marketing-intangibleITAT Ahmedabad deleted AMP transfer-pricing adjustments against Reckitt Benckiser, holding the Bright Line Test has no statutory basis in Indian law.Valkya Editorial·1 Jun 2026·8 min