<![CDATA[This study examines the legal validity of advertising, marketing, and promotion expenses as international transactions in transfer pricing disputes through the case of Beam Global Spirits & Wine Pvt. Ltd. Using a normative juridical approach and case study method, the analysis focuses on Indian court decisions, Sections 92B and 92F of the Indian Income Tax Act, and the 2022 OECD TPG. The key findings show that the Bright Line Test lacks legal basis and does not reflect the economic substance of the transactions. The Delhi High Court ruled that transfer pricing adjustments are valid only when an international transaction is proven and analyzed using legally recognized methods. The study concludes that the Bright Line Test is inconsistent with domestic law and OECD principles, emphasizing the importance of functional analysis. For Indonesia, this case highlights the need for regulatory reform, improved documentation, and evidence‑based approaches to ensure fairness and legal certainty.]]>
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