The Transfer Pricing Officer applied  the Bright Line test method and made an adjustment on account of advertising, marketing and promotion expenditure incurred by the assessee, and held it to be an international transaction. The assessee filed its objections before the Dispute Resolution Panel and pursuant to the Dispute Resolution Panel directions, the Assessing Officer passed the final assessment order making adjustment on account of advertising, marketing and promotion expenditure incurred by the assessee. On appeal, the Tribunal allowed the assessee’s appeal and deleted the arm’s length price adjustment. On appeal to the High Court  held that   the deletion of the transfer pricing adjustment was justified. (AY. 2009-10, 2010-11)