In transfer pricing proceedings, TPO construed that AMP expenses incurred by assessee were international transaction and applied Bright Line Test to make addition. Tribunal deleted said additions holding that since TPO had not established that there was an international transaction entered into by assessee by incurring a higher AMP expenditure, approach of TPO of determining ALP of such AMP expenditure either on BLT bases or TNMM could not be sustained. High Court  held that in view of judgments in Sony Ericsson Mobile Communications India (P.) Ltd. v. CIT [2015] 231 Taxman 113/374 ITR 118 (Delhi) and Maruti Suzuki India Ltd. v. CIT [2016] 237 Taxman 256/381 ITR 117 (Delhi), no substantial question of law arose against order of Tribunal.  Special leave petition filed against order of  High Court is  granted. (AY. 2012-13)