THE PR. COMMISSIONER OF INCOME TAX -7 vs. SAMSUNG INDIA ELECTRONICS PVT. LTD.

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ITA - 425 / 2024HC Delhi08 August 20242 pages
For Petitioner: RUCHIR BHATIA
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court dismissed the appeal filed by the Principal Commissioner of Income Tax - 7. The Court held that both issues in question, concerning Advertisement, Marketing and Promotion (AMP) expenses and the exclusion of M/s OTS E-Solutions Pvt. Ltd. as a comparable, were decided against the appellant. This decision was made in light of the High Court's own judgment dated 05 August 2024, rendered in ITA 419/2024. Consequently, the appeal was dismissed following the precedent set in the earlier judgment. The specific reasoning or ratio decidendi from the ITA 419/2024 judgment is not detailed in this order, but it formed the basis for the dismissal. No issues were left undecided.

What were the facts?

The Principal Commissioner of Income Tax - 7 (the appellant/revenue) has filed an appeal before the Delhi High Court challenging an order of the Income Tax Appellate Tribunal (the Tribunal) dated 31 August 2020. The appeal pertains to Samsung India Electronics Pvt. Ltd. (the respondent/assessee). The appeal was filed with a delay of 760 days, which the High Court condoned. The High Court noted that the two issues in question, namely Advertisement, Marketing and Promotion (AMP) expenses and the exclusion of M/s OTS E-Solutions Pvt. Ltd. as a comparable, were decided against the appellant by the Tribunal.

What were the issues?

1. Whether the Tribunal erred in its decision regarding Advertisement, Marketing and Promotion (AMP) expenses, which was decided against the appellant. 2. Whether the Tribunal erred in its decision regarding the exclusion of M/s OTS E-Solutions Pvt. Ltd. as a comparable, which was also decided against the appellant. Assessee's Contentions: The judgment does not record specific contentions made by the assessee. However, it is implied that the assessee supported the Tribunal's findings on both issues. Revenue's Contentions: The judgment does not record specific contentions made by the revenue. However, the revenue is the appellant and is challenging the Tribunal's order, implying disagreement with the Tribunal's findings on both issues.

AI-generated summary — verify with the full judgment below

$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 425/2024 THE PR. COMMISSIONER OF INCOME TAX -7....Appellant Through: Mr. Ruchir Bhatia, SSC and Mr. Anant Mann, Mr. Pratyush Gupta, JSCs. versus SAMSUNG INDIA ELECTRONICS PVT. LTD.....Respondent Through: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani, Mr. Jainender Singh Kataria, Advocates. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

08.08.2024 CAV 371/2024 Since learned counsel for the caveator/respondent has entered appearance, the caveat stands discharged. CM APPL. 45322/2024 (760 days delay) Bearing in mind the disclosures made, the delay of 760 days in refilling the appeal is condoned. The application shall stand disposed of. ITA 425/2024 1. The Principal Commissioner impugns the order of the Income Tax Appellate Tribunal [‘Tribunal’] dated 31 August 2020. 2. We note that both the issues in question i.e. Advertisement, Marketing and Promotion [‘AMP’] as well as the exclusion of M/s This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:12:58

OTS E-Solutions Pvt. Ltd as a comparable stands answered against the appellant in light of the judgment dated 05 August 2024 rendered by us on ITA 419/2024. 3. Consequently and following the aforesaid decision, this appeal shall stand dismissed. YASHWANT VARMA, J. RAVINDER DUDEJA, J. AUGUST 8, 2024/vp This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:12:58

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