Assessee-company is a subsidiary of Whirlpool USA and was engaged in business of production, sales and distribution of Whirlpool appliances. It had incurred expenditure towards AMP which worked out to 1.39 per cent of sales. TPO held that while incurring AMP expenditures, since assessee had promoted brand and marketing intangible of overseas AE, it had to be treated as international transaction and he proceeded to determine ALP of transaction by applying Bright Line Test (BLT) method and proposed an adjustment. Tribunal held that  in assessee’s own case in assessment year 2015-16 in Whirlpool of India Ltd. v. Asstt. CIT [IT Appeal No. 9191/Delhi/2019, dated 20-1-2020], Tribunal had decided issue in favour of assessee and held that AMP expenses incurred by assessee could not be treated as international transaction. Following  the earlier decision of the Tribunal  the adjustment was directed to be deleted. aforesaid decision of Tribunal, adjustment made by TPO was to be deleted. (AY. 2016-17)