Bombay HC
Transfer Pricing
Vodafone India Services v. ACIT, Range-2
ITA No. 1812/2024
·
18 July 2024
·
Bombay HC
·
DB
ALP
AMP
Chapter X
17
relied upon
5
cited in
Published 20 May 2026
Summary
ALP determination on AMP expenditure — Court holds that "bright-line test" has no statutory basis; benefit to AE must be demonstrated before invoking Chapter X.
Case Details
Court / Tribunal
Bombay HC
Parties
Vodafone India Services v. ACIT, Range-2
Citation
ITA No. 1812/2024
Date of Judgment
18 July 2024
Bench
DB
Tax Domain
Transfer Pricing
Editorial note: This summary was prepared by TaxPleader's research team and reviewed by our editorial board. It reflects the position as at the date of judgment. For subsequent developments, see the citation chain above. Nothing here constitutes legal advice — read our Disclaimer.