Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT

LOUIS VUITTON INDIA RETAIL PRIVATE LIMTED,GURGAON vs. ACIT, CIRCLE-1(1) , GURGAON

In the result, the appeal of the assessee is partly allowed as indicated above

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member Assessment Year 2018-19 Louis Vuitton India Retail Vs. Acit Private Limited Circle -1 (1) 901-A, Ninth Floor, Gurgaon Time Tower, Mg Road, Gurgaon Pan No.Aaacl8230E Appellant Respondent

…of tangible material or evidence that there exists an international transaction regarding brand building by way of AMP expenses despite the fact that it was held by the Delhi High Court m the ease of Sony Ericsson Mobile Communications India (P.) Ltd. v. CIT [374 ITR 118] that transaction of excess AMP is an international transaction?” 5. We have been informed by learned counsels for parties that the issues forming subject matter of consideration in these appeals have already been considered and disposed of by this Court in the case of the respondent-assessee itself in Deputy Commissioner of Income Tax-5(2) v. Ca…

M/S. BOSE CORPORATION INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.1595 & 1596/Del/2017 िनधा"रणवष"/Assessment Years: 2007-08 & 2008-09 बनाम Bose Corporation India P. Ltd., Acit, Salcon Aurum, 3Rd Floor, Plot No.4, Vs. Circle 5(1), Room No.390, Jasola District Centre, C.R. Building, I.P. Estate, New Delhi. New Delhi. Pan No.Aaacb3260A अपीलाथ" Appellant ""यथ"/Respondent

…t. Ltd. v. ACIT 2013 (152) TTJ (Del) (SB) 273. Since L.G. Electronics (supra) itself has been partially reversed and the matter has been remitted to be reconsidered in light of the directions in Sony Ericsson Mobile Communications India Private Limited v. CIT 374 ITR 118, no question of law arises while considering the matter afresh. It goes without saying that the directions in Sony (supra) will be kept in mind and duly applied. The second question urged is with respect to the service charges agreed but not shown during the year under consideration. On this, we notice that the principle of consistency was applie…

MARKS AND SPENCER (INDIA) PRIVATE LIMITED,GURGAON vs. ACIT, CIRCLE 1(1), GURGAON

In the result, appeal filed by the assessee is allowed for statistical purpose

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

…ed manner only if they are intertwined and inextricably linked or are continuous that they can not be evaluated adequately on separate basis as held by Hon'ble High Court of Delhi in the case of Sony Ericsson Mobile Communications (I) Pvt. Ltd vs. CIT (201S), 55 Taxmann.com 240 ( Relevant Para 137). Further, in the case of Denso India limited (2016), 68 Taxamnn.com 55, Hon'ble High Court of Delhi had upheld rejection of aggregation of transactions and use of CUP by TPO for ALP determination of an International Transaction. The ration of above judgements is squarely applicable to the case of the assessee as in the…

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

…amsung India Electronics Ltd.: (2014) 42 taxmann.com 498 (Delhi) - CITY. Adidas India Marketing (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1) Laf v. Dy. CIT: 114 ITD 448 (Del) - Star India (P) LAL. 103 ITD 73 TM (Mum) - National Panasonic (India) Lal. v. JCIT: ITA No. 3238/Del/2002 - Samsung Indor: ITA Nos. 1360 & 3374/Del/2002 - DCIT v. Manti Countrywide Auto Financial Services Pvt. Ltd.: ITA Nos. 2181 to 2183/Del/2010 For the aforesaid reasons, it is submitted…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

…amsung India Electronics Ltd.: (2014) 42 taxmann.com 498 (Delhi) - CITY. Adidas India Marketing (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1) Laf v. Dy. CIT: 114 ITD 448 (Del) - Star India (P) LAL. 103 ITD 73 TM (Mum) - National Panasonic (India) Lal. v. JCIT: ITA No. 3238/Del/2002 - Samsung Indor: ITA Nos. 1360 & 3374/Del/2002 - DCIT v. Manti Countrywide Auto Financial Services Pvt. Ltd.: ITA Nos. 2181 to 2183/Del/2010 For the aforesaid reasons, it is submitted…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

…amsung India Electronics Ltd.: (2014) 42 taxmann.com 498 (Delhi) - CITY. Adidas India Marketing (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1) Laf v. Dy. CIT: 114 ITD 448 (Del) - Star India (P) LAL. 103 ITD 73 TM (Mum) - National Panasonic (India) Lal. v. JCIT: ITA No. 3238/Del/2002 - Samsung Indor: ITA Nos. 1360 & 3374/Del/2002 - DCIT v. Manti Countrywide Auto Financial Services Pvt. Ltd.: ITA Nos. 2181 to 2183/Del/2010 For the aforesaid reasons, it is submitted…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

…amsung India Electronics Ltd.: (2014) 42 taxmann.com 498 (Delhi) - CITY. Adidas India Marketing (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1) Laf v. Dy. CIT: 114 ITD 448 (Del) - Star India (P) LAL. 103 ITD 73 TM (Mum) - National Panasonic (India) Lal. v. JCIT: ITA No. 3238/Del/2002 - Samsung Indor: ITA Nos. 1360 & 3374/Del/2002 - DCIT v. Manti Countrywide Auto Financial Services Pvt. Ltd.: ITA Nos. 2181 to 2183/Del/2010 For the aforesaid reasons, it is submitted…

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

…amsung India Electronics Ltd.: (2014) 42 taxmann.com 498 (Delhi) - CITY. Adidas India Marketing (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1) Laf v. Dy. CIT: 114 ITD 448 (Del) - Star India (P) LAL. 103 ITD 73 TM (Mum) - National Panasonic (India) Lal. v. JCIT: ITA No. 3238/Del/2002 - Samsung Indor: ITA Nos. 1360 & 3374/Del/2002 - DCIT v. Manti Countrywide Auto Financial Services Pvt. Ltd.: ITA Nos. 2181 to 2183/Del/2010 For the aforesaid reasons, it is submitted…

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1 vs. BORGWARNER EMISSIONS SYSTEMS INDIA PRIVATE LTD.

Appeal is allowed

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

…ITA 750/2025 Page 1 of 16 $~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 16.12.2025 + ITA 750/2025 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1 .....Appellant Through: Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs and Mr. Gaurav Kumar and Mr. Siddharth Burman, Advs. versus BORGWARNER EMISSIONS SYSTEMS INDIA PRIVATE LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO , J. (ORAL) CM APPL. 79168/2025 (Delay) 1. For the reasons stated in the application, delay of 310 days in re- filing the appeal is…

MASSIMO DUTTI INDIA PRIVATE LIMITED,GURGAON vs. ACIT, CIRCLE-1(1), GURGAON

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumarmassimo Dutti India Pvt. Ltd, Vs. Acit, Unit No. 1 (Office 1) 8Th Floor, Circle-1(1), Ambience Island, Nh-8, Gurgaon Gurugram, Hayana-122 002 (Appellant) (Respondent) Pan: Aajcm0103G Assessee By : Shri Ravi Sharma, Adv Ms. Shruti Khimta, Adv Ms. Kashish Gupta, Ca Revenue By: Shri S. K. Jadav, Cit Dr Date Of Hearing 11/09/2025 Date Of Pronouncement 08/12/2025

…s decision in Bausch & Lomb Eyecare (India) Pvt. Ltd. u. Additional Commissioner of Income Tax, (2016) 381 ITR 227 (Del), while considering the decision of this Court in Sony Ericsson Mobile Communications India Put. Ltd. v. Commissioner of Income Tax, (2015) 374 ITR 118 (Del), noted that: "The RP Method loses its accuracy and reliability where the reseller adds substantially to the value of the product or the goods are further processed or incorporated into a more sophisticated product or when the product/service is transformed. 12. Therefore, a contrario, when the reseller does not add any value to the product…

PR. COMMISSIONER OF INCOME TAX-7, DELHI vs. TUPPERWARE INDIA PVT. LTD.

The appeal is dismissed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA 728 & 732 of 2025 Page 1 of 5 $~36 & 40 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 05.12.2025 + ITA 728/2025 + ITA 732/2025 PR. COMMISSIONER OF INCOME TAX-7, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran Naushad, SCs. versus TUPPERWARE INDIA PVT. LTD. .....Respondent Through: Mr Mihir Vashistha, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MS. JUSTICE MINI PUSHKARNA V. KAMESWAR RAO, J. (ORAL) CM APPL. 77000/2025(re-filing) and CM APPL. 76999/2025 (filing) in ITA 728/2025; CM APPL. 77019/2025(re-filing) and CM APPL. 77…

PR. COMMISSIONER OF INCOME TAX-7, DELHI vs. TUPPERWARE INDIA PVT. LTD.

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

…ITA 728 & 732 of 2025 Page 1 of 5 $~36 & 40 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 05.12.2025 + ITA 728/2025 + ITA 732/2025 PR. COMMISSIONER OF INCOME TAX-7, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran Naushad, SCs. versus TUPPERWARE INDIA PVT. LTD. .....Respondent Through: Mr Mihir Vashistha, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MS. JUSTICE MINI PUSHKARNA V. KAMESWAR RAO, J. (ORAL) CM APPL. 77000/2025(re-filing) and CM APPL. 76999/2025 (filing) in ITA 728/2025; CM APPL. 77019/2025(re-filing) and CM APPL. 77…

PR. COMMISSIONER OF INCOME TAX-7, DELHI vs. TUPPERWARE INDIA PVT. LTD.

The appeal is dismissed

…ITA 728 & 732 of 2025 Page 1 of 5 $~36 & 40 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 05.12.2025 + ITA 728/2025 + ITA 732/2025 PR. COMMISSIONER OF INCOME TAX-7, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran Naushad, SCs. versus TUPPERWARE INDIA PVT. LTD. .....Respondent Through: Mr Mihir Vashistha, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MS. JUSTICE MINI PUSHKARNA V. KAMESWAR RAO, J. (ORAL) CM APPL. 77000/2025(re-filing) and CM APPL. 76999/2025 (filing) in ITA 728/2025; CM APPL. 77019/2025(re-filing) and CM APPL. 77…

PR. COMMISSIONER OF INCOME TAX-7, DELHI vs. TUPPERWARE INDIA PVT. LTD.

The appeal is dismissed

…ITA 728 & 732 of 2025 Page 1 of 5 $~36 & 40 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 05.12.2025 + ITA 728/2025 + ITA 732/2025 PR. COMMISSIONER OF INCOME TAX-7, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran Naushad, SCs. versus TUPPERWARE INDIA PVT. LTD. .....Respondent Through: Mr Mihir Vashistha, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MS. JUSTICE MINI PUSHKARNA V. KAMESWAR RAO, J. (ORAL) CM APPL. 77000/2025(re-filing) and CM APPL. 76999/2025 (filing) in ITA 728/2025; CM APPL. 77019/2025(re-filing) and CM APPL. 77…

SONY INDIA PRIVATE LIMITED,DELHI vs. ACIT CIRCLE 22(2), , DELHI

In the result, appeal filed by the assessee is partly allowed as indicated above

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Roysony India Private Limited, Vs. Acit, Circle 22 (2), A – 18, Mohan Cooperative Indl. Area, New Delhi. Mathura Road, New Delhi – 110 044. (Pan :Aabcs1571Q) (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao, Advocate Shri Parth, Advocate Revenue By : Shri S.K. Jadhav, Cit Dr Date Of Hearing : 23.09.2025 Date Of Order : 12.11.2025 O R D E R Per S. Rifaur Rahman: 1. This Appealpreferred By The Assesseeis Directed Against The Assessment Order Dated 30.07.2024Passed By The Assessment Unit, Income Tax Department Under Section 143(3) Read With Section 144C(13) R.W.S. 144Bof The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020- 21Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :-

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and MS. MADHUMITA ROY, JUDICIAL MEMBER Sony India Private Limited, vs. ACIT, Circle 22 (2), A – 18, Mohan Cooperative Indl. Area, New Delhi. Mathura Road, New Delhi – 110 044. (PAN :AABCS1571Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate Shri Parth, Advocate REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 23.09.2025 Date of Order : 12.11.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appealpreferred by the assesseeis directed against the assessment orde…

TUPPERWARE INDIA PRIVATE LIMITED,CONNAUGHT PLACE NEW DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE THROUGH DEPUTY COMMISSIONER OF INCOME TAX, IP ESTATE NEW DELHI

The appeal is allowed partly

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Year : 2020-21

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year : 2020-21 Tupperware India Private Limited, Vs National Faceless Assessment 204-206, Tolstoy House, Centre, 15 Tolstoy Marg, New Delhi. through Connaught Place, DCIT, Circle 25(1), New Delhi-110001. New Delhi. PAN: AAACT3770 D (Appellant) (Respondent) Assessee represented by : Shri Rohit Tiwari, Adv.; Ms. Shivani, Advocate & Shri Shobhit Tiwari, Advocate Department represented by : Shri S.K. Jadhav, CIT-DR Date of hearing : 21.08.2025 Date of p…

LG ELECTRONICS INDIA PRIVATE LIMITED,MATHURA ROAD, NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, the appeal of the revenue in ITA No

Bench: Shri Mahavir Singh & Shri M. Balaganesh

…g support from the judgment of the Special Bench of the Tribunal in the case of assessee in ITA No. 5140/DEL/2011. 10. At the outset, we have to state that the Hon‘ble High Court of Delhi in the case of Sony Ericsson Mobile Communications India Pvt Ltd vs CIT 374 ITR 118 has discarded the BLT. The Hon‘ble High Court, at para 120 held as under: "120. Notwithstanding the above position, the argument of the Revenue goes beyond adequate and fair compensation and the ratio of the majority decision mandates that in each case where an Indian subsidiary of a foreign AE incurs AMP expenditure should be subjected to the br…

LG ELECTRONICS INDIA PRIVATE LIMITED ,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, the appeal of the revenue in ITA No

Bench: Shri Mahavir Singh & Shri M. Balaganesh

…g support from the judgment of the Special Bench of the Tribunal in the case of assessee in ITA No. 5140/DEL/2011. 10. At the outset, we have to state that the Hon‘ble High Court of Delhi in the case of Sony Ericsson Mobile Communications India Pvt Ltd vs CIT 374 ITR 118 has discarded the BLT. The Hon‘ble High Court, at para 120 held as under: "120. Notwithstanding the above position, the argument of the Revenue goes beyond adequate and fair compensation and the ratio of the majority decision mandates that in each case where an Indian subsidiary of a foreign AE incurs AMP expenditure should be subjected to the br…

DCIT, CIRCLE-13(1), NEW DELHI vs. LG ELECTRONICS INDIA PVT. LTD., DELHI

In the result, the appeal of the revenue in ITA No

Bench: Shri Mahavir Singh & Shri M. Balaganesh

…g support from the judgment of the Special Bench of the Tribunal in the case of assessee in ITA No. 5140/DEL/2011. 10. At the outset, we have to state that the Hon‘ble High Court of Delhi in the case of Sony Ericsson Mobile Communications India Pvt Ltd vs CIT 374 ITR 118 has discarded the BLT. The Hon‘ble High Court, at para 120 held as under: "120. Notwithstanding the above position, the argument of the Revenue goes beyond adequate and fair compensation and the ratio of the majority decision mandates that in each case where an Indian subsidiary of a foreign AE incurs AMP expenditure should be subjected to the br…

DCIT, CIRCLE-15(2), NEW DELHI vs. LG ELECTRONICS INDIA PVT. LTD., NEW DELHI

In the result, the appeal of the revenue in ITA No

Bench: Shri Mahavir Singh & Shri M. Balaganesh

…g support from the judgment of the Special Bench of the Tribunal in the case of assessee in ITA No. 5140/DEL/2011. 10. At the outset, we have to state that the Hon‘ble High Court of Delhi in the case of Sony Ericsson Mobile Communications India Pvt Ltd vs CIT 374 ITR 118 has discarded the BLT. The Hon‘ble High Court, at para 120 held as under: "120. Notwithstanding the above position, the argument of the Revenue goes beyond adequate and fair compensation and the ratio of the majority decision mandates that in each case where an Indian subsidiary of a foreign AE incurs AMP expenditure should be subjected to the br…