Taxpayers laud Delhi High Court for striking out bright-line test for AMP expenses March 23 2015 X LinkedIn Email Show more sharing options Copy Link URLCopied! Print X LinkedIn Email The Delhi High Court has delivered a major ruling regarding the taxation of advertising, sales, and marketing promotions (AMP) expenses. Unlock this content. The content you are trying to view is exclusive to our subscribers. To unlock this content: Take a Free Trial or Login