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

374 ITR 118High Court2015#139 most cited

What is Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT authority for?

The existence of an international transaction for Advertising and Marketing Promotion (AMP) expenditure requires the revenue to discharge the burden of proof. An explanation inserted under Section 92B does not automatically make AMP expenditure an international transaction.

499

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT · 374 ITR 118 · Section 92B · AMP expenditure · international transaction · bright line test · burden of proof · revenue

Also reported as

2015 SCC OnLine DEL 8083

Sections most often in play

Section 143(3)Section 92BSection 144C(13)Section 92CSection 234BSection 14ASection 37Section 37(1)
Read the full judgment

Issues it is cited on

bright line testamp expendituresection 92ffunctional analysiscost plus methodtested partysection 92c(3)section 92btransactional net margin methodcup methodbenchmarking analysiscomparable companies

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

Jones Lang Lasalle Property Consultants (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal is partly allowed for statistical purposes

ITA 6465/DEL/2012[2008-09]Status: DisposedITAT Delhi22 Nov 2019AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singhआ.अ.सं/.I.T.A No.5584/Del/2011 िनधा"रणवष"/Assessment Year:2007-08 बनाम Jones Lang Lasalle Property Acit Vs. Consultants (India) Pvt. Ltd. Circle 4(1), 1108-1110, Ashoka Estate, New Delhi. Barakhamba Road, Connaught Place, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Pan No. Aaacl2089B

…Es. The Counsel furnished volumes of Paper Book which run into pages 1 to 2188. 20. Per contra, the DR strongly supported the findings of the TPO. It is the say of the DR that the Hon’ble High Court of Delhi in the case of Sony Ericsson Mobile Communication 374 ITR 118 has held that when the AO/TPO accepts the comparables adopted by the assessee as a bundled transaction then any item of expenditure should not be taken out. It is the say of the DR that since in the case in hand the TPO has not accepted the aggregate approach then it is correct to treat the business service charges as a separate transaction fo…

Jones Lang Lasalle Property Consultants (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal is partly allowed for statistical purposes

ITA 5584/DEL/2011[2007-08]Status: DisposedITAT Delhi22 Nov 2019AY 2007-08

Bench: Shri N.K. Billaiya & Shri Kuldip Singhआ.अ.सं/.I.T.A No.5584/Del/2011 िनधा"रणवष"/Assessment Year:2007-08 बनाम Jones Lang Lasalle Property Acit Vs. Consultants (India) Pvt. Ltd. Circle 4(1), 1108-1110, Ashoka Estate, New Delhi. Barakhamba Road, Connaught Place, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Pan No. Aaacl2089B

…Es. The Counsel furnished volumes of Paper Book which run into pages 1 to 2188. 20. Per contra, the DR strongly supported the findings of the TPO. It is the say of the DR that the Hon’ble High Court of Delhi in the case of Sony Ericsson Mobile Communication 374 ITR 118 has held that when the AO/TPO accepts the comparables adopted by the assessee as a bundled transaction then any item of expenditure should not be taken out. It is the say of the DR that since in the case in hand the TPO has not accepted the aggregate approach then it is correct to treat the business service charges as a separate transaction fo…

M/S. Motorola Solutions India Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

Appeal of the assessee is partly allowed for statistical purpose

ITA 5797/DEL/2012[2008-09]Status: DisposedITAT Delhi31 Oct 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms Suchitra Kamble, [Assessment Year: 2008-09]

Section 143(3)Section 144CSection 92Section 92C

…rm’s length exercise on its own. While holding so, the Special Bench laid down extensive guidelines to determine the value of the international transaction and the ALP of the same. Subsequently, the Hon’ble Delhi High Court in the case of Sony Ericsson [2015] 374 ITR 118 held that the "Bright line test” was not a valid test of determining the ALP of the AMP transaction, as it was not statutorily mandated. The Hon’ble High Court further laid down numerous guidelines and principles to determine the ALP of AMP transaction. Subsequent to this, the Hon’ble Delhi High Court expanded the jurisprudence in this regard in…

Sika India Pvt. Ltd., Kolkata vs. DCIT, Cir-12(2), Kolkata

In the result, appeal of the assessee is allowed in part

ITA 911/KOL/2016[2011-2012]Status: DisposedITAT Kolkata30 Oct 2019AY 2011-2012

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi) Assessment Year: 2010-11 & Assessment Year: 2011-12 Sika India Pvt. Ltd………………………….……........................................................……………….…......Appellant Commercial Complex-Ii 620, Diamond Harbour Road Kolkata – 700 034 [Pan : Aaecs 1119 F] Vs. Deputy Commissioner Of Income Tax, Circle-11(2), Kolkata……..................……….…....Respondent Appearances By: Shri Himanshu Sinha, Advocate, Appeared On Behalf Of The Assessee. Dr. P.K. Srihari, Cit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : July 31St, 2019 Date Of Pronouncing The Order : October 30Th, 2019 Order Per J. Sudhakar Reddy, Am :-

Section 143(3)

…er international transactions, is justified? 5.3. The Hon'ble jurisdictional High Court in 5.3. The Hon'ble jurisdictional High Court in Sony Ericson Mobile Communication Sony Ericson Mobile Communication India Pvt. Ltd. vs. CIT India Pvt. Ltd. vs. CIT (2015) 374 ITR 118 (Del), has dealt with the circumstances in dealt with the circumstances in which aggregation can be done in the context of AMP expenses. The principles laid which aggregation can be done in the context of AMP expenses. The principles laid which aggregation can be done in the context of AMP expenses. The principles laid down in this case are unive…

Symphony Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-4(1)(1), Ahmedabad

In the result, appeal filed by the assessee

ITA 1057/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad20 Sept 2019AY 2012-13
For Appellant: Shri Bharat Shah, ARFor Respondent: Smt. Vinod Tanwani, CIT- DR
Section 115JSection 143(3)Section 145ASection 14ASection 68Section 92C

…wherein, after taking into account Hon’ble jurisdictional High Court’s judgment in the case of Nirma Industries Ltd. Vs.. DCIT, [2006] 283 ITR 402 and the Hon’ble Delhi High Court’s judgement in the case of Sony Ericsson Mobile Corpn. (P.) Ltd. v. CIT, [2015] 374 ITR 118, the Coordinate bench has, inter alia, observed as under:- Symphony Ltd. For AY 2012-13 8 “5. We find that this issue is covered, in favour of the assessee, by a decision of the coordinate bench in assessee's own case for the assessment year 2002-03 [reported as Micro Inks Ltd. v. Asstt. CIT [2013] 144 ITD 610/36 taxmann.com 50 (Ahd.), While del…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 3327/DEL/2018[2013-14]Status: HeardITAT Delhi02 Sept 2019AY 2013-14

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…ronics (supra) is clearly misplaced. The aforesaid observation by the majority in the Special Bench decision been reversed by the Hon’ble Delhi High Court in the case of Sony Ericsson Mobile Communications India Pvt. Ltd. Vs. Commissioner of Income Tax [2015] 374 ITR 118 (Del) para 156 at page 1072 of paper book 3, Maruti Suzuki India Limited vs. CIT [2016] 381 ITR 117 (Del) para 52 to 55 at page 1137 and 138. Having regard to the aforesaid, the question regarding existence of PE in India has to be looked into by the Tribunal de novo without being influenced by any observation of the Hon’ble Allahabad High Court…

M/S. Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT (International Taxation), Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 1946/DEL/2017[2007-08]Status: HeardITAT Delhi02 Sept 2019AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…ronics (supra) is clearly misplaced. The aforesaid observation by the majority in the Special Bench decision been reversed by the Hon’ble Delhi High Court in the case of Sony Ericsson Mobile Communications India Pvt. Ltd. Vs. Commissioner of Income Tax [2015] 374 ITR 118 (Del) para 156 at page 1072 of paper book 3, Maruti Suzuki India Limited vs. CIT [2016] 381 ITR 117 (Del) para 52 to 55 at page 1137 and 138. Having regard to the aforesaid, the question regarding existence of PE in India has to be looked into by the Tribunal de novo without being influenced by any observation of the Hon’ble Allahabad High Court…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- Noida, International Taxation, Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 6916/DEL/2017[2008-09]Status: HeardITAT Delhi02 Sept 2019AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…ronics (supra) is clearly misplaced. The aforesaid observation by the majority in the Special Bench decision been reversed by the Hon’ble Delhi High Court in the case of Sony Ericsson Mobile Communications India Pvt. Ltd. Vs. Commissioner of Income Tax [2015] 374 ITR 118 (Del) para 156 at page 1072 of paper book 3, Maruti Suzuki India Limited vs. CIT [2016] 381 ITR 117 (Del) para 52 to 55 at page 1137 and 138. Having regard to the aforesaid, the question regarding existence of PE in India has to be looked into by the Tribunal de novo without being influenced by any observation of the Hon’ble Allahabad High Court…

Loreal India P.Ltd, Mumbai vs. DCIT, Circle 7(1)(2), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 7194/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Aug 2019AY 2013-14

Bench: Shri M.Balaganesh & Shri Ravish Soodm/S L‘Oreal India Pvt. Ltd. Deputy Commissioner Of A-Wing, 8Th Floor, Income Tax, Circle 7(1)(2), Marathan Futurex, Aayakar Bhavan, Vs. N.M. Joshi Marg, Lower Parel, Maharishi Karve Road, Mumbai – 400013 Mumbai - 400020

For Appellant: Shri Niraj Sheth, A.RFor Respondent: Shri Anand Mohan, CIT D.R
Section 143(3)Section 144C(13)Section 4Section 92Section 92B

…to whether the advertising, marketing and promotion expenses (‗AMP‘) incurred by the assessee company can be held to be an international transaction. As observed by the Hon’ble High Court of Delhi in the case of in Sony Ericsson India Pvt. Ltd. Vs. CIT (2015) 374 ITR 118 (Del) and thereafter in Maruti Suzuki India Limited v. CIT (2016) 328 ITR 210 (Del),onus is cast upon the revenue to show that there was an international transaction involving the assessee and its AE with regard to incurring of the AMP expenses, before it commences the exercise of determining the ALP of such transaction. If the revenue fails to d…

M/S. Beam Global Spirits & Wine (India) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

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

ITA 1604/DEL/2014[2009-10]Status: DisposedITAT Delhi21 Aug 2019AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2009-10] & [A.Y 2012-13]

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri Sanjay I Bara, CIT-DR
Section 143(3)

…dian Transfer Pricing Regulations. The ld. AR further pointed out that Bright Line Test applied by the TPO/Assessing Officer is contrary to the judgment of the Hon'ble High Court of Delhi in the case of Sony Ericsson Mobile Communications India Pvt Ltd vs CIT 374 ITR 118 wherein the Hon'ble High Court has discarded the BLT. The ld. AR further pointed out that the TPO has adopted the same comparables used by the assessee and the assessee’s margin is higher than that of the comparables, therefore, no adverse inference should have been drawn. 20. It is the say of the ld. AR that in both scenario, i.e., margin incl…

Beam Global Spirits & Wine India Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

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

ITA 1214/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Aug 2019AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2009-10] & [A.Y 2012-13]

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri Sanjay I Bara, CIT-DR
Section 143(3)

…dian Transfer Pricing Regulations. The ld. AR further pointed out that Bright Line Test applied by the TPO/Assessing Officer is contrary to the judgment of the Hon'ble High Court of Delhi in the case of Sony Ericsson Mobile Communications India Pvt Ltd vs CIT 374 ITR 118 wherein the Hon'ble High Court has discarded the BLT. The ld. AR further pointed out that the TPO has adopted the same comparables used by the assessee and the assessee’s margin is higher than that of the comparables, therefore, no adverse inference should have been drawn. 20. It is the say of the ld. AR that in both scenario, i.e., margin incl…

M/S Bombardier Transportation India Pvt. Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, both appeals are allowed for statistical purpose

ITA 4575/DEL/2015[2008-09]Status: DisposedITAT Delhi01 Aug 2019AY 2008-09

Bench: Shri Pramod Kumar & Shri K. Narasimha Chary

For Appellant: Sh. Vishal Kalra, Adv. & Ms. Reena Malik, CAFor Respondent: Sh. Sanjay I. Bara, CIT DR

…ources 5,390,375 2. Quality 184,269 3. Six Sigma 352,617 Total 5,927,261 13. For this purpose, Ld. AR placed reliance on the decision of the Hon’ble jurisdictional Delhi High Court (Hon'ble HC) in the case of Sony Ericsson Mobile Communication India Pvt. Ltd (374 ITR 118) wherein it has been stated that “aggregation of transactions is desirable and not merely permissible, if the nature of transaction(s) taken as a whole is so inter-related that it will be more reliable means of determining the arm's length consideration for the controlled transactions; that there are often situations where separate transactions a…

ACIT, New Delhi vs. M/S. Bombardier Transportation India Ltd., New Delhi

In the result, both appeals are allowed for statistical purpose

ITA 4243/DEL/2015[2008-09]Status: DisposedITAT Delhi01 Aug 2019AY 2008-09

Bench: Shri Pramod Kumar & Shri K. Narasimha Chary

For Appellant: Sh. Vishal Kalra, Adv. & Ms. Reena Malik, CAFor Respondent: Sh. Sanjay I. Bara, CIT DR

…ources 5,390,375 2. Quality 184,269 3. Six Sigma 352,617 Total 5,927,261 13. For this purpose, Ld. AR placed reliance on the decision of the Hon’ble jurisdictional Delhi High Court (Hon'ble HC) in the case of Sony Ericsson Mobile Communication India Pvt. Ltd (374 ITR 118) wherein it has been stated that “aggregation of transactions is desirable and not merely permissible, if the nature of transaction(s) taken as a whole is so inter-related that it will be more reliable means of determining the arm's length consideration for the controlled transactions; that there are often situations where separate transactions a…

Adidas India Marketing Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the assessee are allowed partly for statistical purposes

ITA 729/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Jul 2019AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Years: 2011-12 M/S. Adidas India Marketing Vs. Income Tax Officer, Pvt. Ltd., Ward-1(3), Range-1, New C/O Pricewaterhousecoopers Delhi Pvt. Ltd., Sucheta Bhawan, Gate No.2, 1St Floor 11-A, Vishnu Digambar Marg, New Delhi. Pan :Aaaca5313P (Appellant) (Respondent) & Assessment Years: 2012-13 M/S. Adidas India Marketing Vs. Dy. Cit, Pvt. Ltd., Circle-1(2), New Delhi C/O Pricewaterhousecoopers Pvt. Ltd., Sucheta Bhawan, Gate No.2, 1St Floor 11-A, Vishnu Digambar Marg, New Delhi. Pan :Aaaca5313P (Appellant) (Respondent) Assessee By Shri Kanchan Kaushal, Ar Department By Shri Sanjay I. Bara, Cit(Dr)

Section 144C(8)Section 92B

…he value of adjustment on account AMP adjustment completely disregarding the binding decisions of the Jurisdictional High Court in the case of Maruti Suzuki India Ltd. v. CIT [ITA 710/2015] and Sony Ericsson Mobile Communications India (P.) Ltd. v. CIT [2015] 374 ITR 118 (Delhi). 5. On the facts, and in the circumstances of the case, the Ld. AO/TPO and the Panel erred in not appreciating that the AMP expenses were incurred by the Appellant for its own benefits for which no compensation was required from the AE's. 6. On the facts, and in the circumstances of the case, the Ld. AO/TPO and the Panel erred in proceedi…

Adidas India Marketing Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, both the appeals of the assessee are allowed partly for statistical purposes

ITA 953/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Jul 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Years: 2011-12 M/S. Adidas India Marketing Vs. Income Tax Officer, Pvt. Ltd., Ward-1(3), Range-1, New C/O Pricewaterhousecoopers Delhi Pvt. Ltd., Sucheta Bhawan, Gate No.2, 1St Floor 11-A, Vishnu Digambar Marg, New Delhi. Pan :Aaaca5313P (Appellant) (Respondent) & Assessment Years: 2012-13 M/S. Adidas India Marketing Vs. Dy. Cit, Pvt. Ltd., Circle-1(2), New Delhi C/O Pricewaterhousecoopers Pvt. Ltd., Sucheta Bhawan, Gate No.2, 1St Floor 11-A, Vishnu Digambar Marg, New Delhi. Pan :Aaaca5313P (Appellant) (Respondent) Assessee By Shri Kanchan Kaushal, Ar Department By Shri Sanjay I. Bara, Cit(Dr)

Section 144C(8)Section 92B

…he value of adjustment on account AMP adjustment completely disregarding the binding decisions of the Jurisdictional High Court in the case of Maruti Suzuki India Ltd. v. CIT [ITA 710/2015] and Sony Ericsson Mobile Communications India (P.) Ltd. v. CIT [2015] 374 ITR 118 (Delhi). 5. On the facts, and in the circumstances of the case, the Ld. AO/TPO and the Panel erred in not appreciating that the AMP expenses were incurred by the Appellant for its own benefits for which no compensation was required from the AE's. 6. On the facts, and in the circumstances of the case, the Ld. AO/TPO and the Panel erred in proceedi…

Ecolab Food Safety & Hygiene Solutions P.Ltd, Mumbai vs. Asst CIT 9(2)(2), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1715/MUM/2017[2012-13]Status: DisposedITAT Mumbai26 Jul 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S. Ecolab Food Safety & Vs. Assistant Commissioner Of Hygiene Private Limited Income Tax – 9(2)(2), 215, Atrium, A-Wing Room No.665A, Unit No.808, Andheri-Kurla Aaykar Bhavan Road, Andheri (E) Mk Road, Mumbai - 400020 Mumbai – 400 059 Pan/Gir No.Aabce7541C (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…of this Court in its decision in Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl. CIT[2016] 381 ITR 227/237 Taxman 24/65 taxmann.com 141 (Delhi), while considering the decision of this Court in Sony Ericsson Mobile Communications India (P.) Ltd. v. CIT[2015] 374 ITR 118/231 Taxman 113/55 taxmann.com 240 (Delhi), 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 d…

M/S. Aricent Technologies (Holdings) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 2671/DEL/2014[2009-10]Status: DisposedITAT Delhi26 Jul 2019AY 2009-10

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kambleassessment Year: 2008-09

Section 143Section 92C

…cant services were rendered by the AE. In our considered view it is the prerogative of the assessee to decide as to whether or not the services are required. Our view find support from the decision of the Hon’ble High Court in the case of Reebok India Company 374 ITR 118 wherein Hon’ble High Court has held that once the expenditure is incurred for business purposes, the Assessing Officer cannot question requirement and quantum of expenditure the relevant finding read as under 52 :- “54…………………….So long as the expenditure is for business consideration, the Assessing Officer cannot question the quantum or the wisdo…

M/S. Aricent Technologies (Holdings) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 90/DEL/2013[2008-09]Status: DisposedITAT Delhi26 Jul 2019AY 2008-09

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kambleassessment Year: 2008-09

Section 143Section 92C

…cant services were rendered by the AE. In our considered view it is the prerogative of the assessee to decide as to whether or not the services are required. Our view find support from the decision of the Hon’ble High Court in the case of Reebok India Company 374 ITR 118 wherein Hon’ble High Court has held that once the expenditure is incurred for business purposes, the Assessing Officer cannot question requirement and quantum of expenditure the relevant finding read as under 52 :- “54…………………….So long as the expenditure is for business consideration, the Assessing Officer cannot question the quantum or the wisdo…

Addl. CIT, New Delhi vs. M/S. Swarovski India Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee and the Revenue are allowed for statistical purpose

ITA 3419/DEL/2017[2009-10]Status: DisposedITAT Delhi25 Jul 2019AY 2009-10

Bench: Shri Pramod Kumar & Shri K. Narasimha Chary

For Appellant: S/Sh Kamal Sawhney &For Respondent: Shri Rakesh Kumar, Sr. DR
Section 143(3)Section 144CSection 92C

…f Assessment Year 2011-12, for analysing the AMP expenses wherein straightaway bright line was followed, without referring to the directions of the Hon’ble Delhi High Court in the case of Sony Ericsson Mobile Communications (India) Private Ltd vs. CIT [(2015) 374 ITR 118]. 8. In respect of Assessment Years2007-08 to 2009-10 and 2011-12, assessee is challenging the order of the Ld. CIT(A) in applying the same parameters of the Bright Line Test (BLT) stating that it has not a statutory mandate under the Act, whereas the Revenue is challenging the action of the Ld. CIT(A) in directing the use of RPM as the most appr…

Addl. CIT, New Delhi vs. M/S. Swarovski India Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee and the Revenue are allowed for statistical purpose

ITA 3418/DEL/2017[2008-09]Status: DisposedITAT Delhi25 Jul 2019AY 2008-09

Bench: Shri Pramod Kumar & Shri K. Narasimha Chary

For Appellant: S/Sh Kamal Sawhney &For Respondent: Shri Rakesh Kumar, Sr. DR
Section 143(3)Section 144CSection 92C

…f Assessment Year 2011-12, for analysing the AMP expenses wherein straightaway bright line was followed, without referring to the directions of the Hon’ble Delhi High Court in the case of Sony Ericsson Mobile Communications (India) Private Ltd vs. CIT [(2015) 374 ITR 118]. 8. In respect of Assessment Years2007-08 to 2009-10 and 2011-12, assessee is challenging the order of the Ld. CIT(A) in applying the same parameters of the Bright Line Test (BLT) stating that it has not a statutory mandate under the Act, whereas the Revenue is challenging the action of the Ld. CIT(A) in directing the use of RPM as the most appr…