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

Bausch & Lomb Eyecare (India) Pvt. Ltd

The appeals of the Assessee are allowed and the appeals of the Revenue

…e novo consideration without finally adjudicating issues raised before the Tribunal and without correctly appreciating submissions of Appellant in view of decision of this Hon'ble Court in case of Sony Ericsson Mobile Communications India Pvt. Ltd v. CIT, 374 ITR 118? (c) Whether AMP expenditure incurred by Appellant for its business cannot be characterized as an 'international transaction' under the Act in the facts of present case? (d) Whether TPO is not empowered to look into the reasonableness, quantum and commercial expediency of AMP expenditure incurred by the Appellant for carrying on its bus…

Bausch & Lomb Eyecare (India) Pvt. Ltd

The appeals of the Assessee are allowed and the appeals of the Revenue

…e novo consideration without finally adjudicating issues raised before the Tribunal and without correctly appreciating submissions of Appellant in view of decision of this Hon'ble Court in case of Sony Ericsson Mobile Communications India Pvt. Ltd v. CIT, 374 ITR 118? (c) Whether AMP expenditure incurred by Appellant for its business cannot be characterized as an 'international transaction' under the Act in the facts of present case? (d) Whether TPO is not empowered to look into the reasonableness, quantum and commercial expediency of AMP expenditure incurred by the Appellant for carrying on its bus…

Bausch & Lomb Eyecare (India) Pvt. Ltd

The appeals of the Assessee are allowed and the appeals of the Revenue

…e novo consideration without finally adjudicating issues raised before the Tribunal and without correctly appreciating submissions of Appellant in view of decision of this Hon'ble Court in case of Sony Ericsson Mobile Communications India Pvt. Ltd v. CIT, 374 ITR 118? (c) Whether AMP expenditure incurred by Appellant for its business cannot be characterized as an 'international transaction' under the Act in the facts of present case? (d) Whether TPO is not empowered to look into the reasonableness, quantum and commercial expediency of AMP expenditure incurred by the Appellant for carrying on its bus…

Bausch & Lomb Eyecare (India) Pvt. Ltd

The appeals of the Assessee are allowed and the appeals of the Revenue

…e novo consideration without finally adjudicating issues raised before the Tribunal and without correctly appreciating submissions of Appellant in view of decision of this Hon'ble Court in case of Sony Ericsson Mobile Communications India Pvt. Ltd v. CIT, 374 ITR 118? (c) Whether AMP expenditure incurred by Appellant for its business cannot be characterized as an 'international transaction' under the Act in the facts of present case? (d) Whether TPO is not empowered to look into the reasonableness, quantum and commercial expediency of AMP expenditure incurred by the Appellant for carrying on its bus…

Bausch & Lomb Eyecare (India) Pvt. Ltd

The appeals of the Assessee are allowed and the appeals of the Revenue

…e novo consideration without finally adjudicating issues raised before the Tribunal and without correctly appreciating submissions of Appellant in view of decision of this Hon'ble Court in case of Sony Ericsson Mobile Communications India Pvt. Ltd v. CIT, 374 ITR 118? (c) Whether AMP expenditure incurred by Appellant for its business cannot be characterized as an 'international transaction' under the Act in the facts of present case? (d) Whether TPO is not empowered to look into the reasonableness, quantum and commercial expediency of AMP expenditure incurred by the Appellant for carrying on its bus…

The Commissioner of Income Tax-Ltu vs. Whirlpool of India Ltd

…ronics (supra) was considered by this Court in Sony Ericsson Mobile Communications India P. Ltd. v. Commissioner of Income Tax (2015) 2015:DHC:10430-DB ITA Nos. 610/2014 and 228/2015 Page 4 of 35 374 ITR 118 (Del). This Court heard a batch of appeals in the aforementioned decision and disposed of in particular the appeals concerning the Indian entities who were distributers of products manufactured by their respective foreign AEs including Sony Ericsson Mobile Communications India Pvt. Ltd, Discovery Communications India, Daikin Air-conditioning…

The Commissioner of Income Tax-Ltu vs. Whirlpool of India Ltd

…ronics (supra) was considered by this Court in Sony Ericsson Mobile Communications India P. Ltd. v. Commissioner of Income Tax (2015) 2015:DHC:10430-DB ITA Nos. 610/2014 and 228/2015 Page 4 of 35 374 ITR 118 (Del). This Court heard a batch of appeals in the aforementioned decision and disposed of in particular the appeals concerning the Indian entities who were distributers of products manufactured by their respective foreign AEs including Sony Ericsson Mobile Communications India Pvt. Ltd, Discovery Communications India, Daikin Air-conditioning…

Maruti Suzuki India Ltd vs. Commissioner of Income Tax

The appeals are allowed in the above terms, but with no orders as to costs

…tness of the decision of the Special Bench in LG Electronics came up for consideration in a batch of appeals before this Court which came to be decided by a decision in Sony Ericsson Mobile Communications India P. Ltd. v. Commissioner of Income Tax (2015) 374 ITR 118. 25. Several appeals and cross-appeals filed by the Assessees and the Revenue before this Court against the decision of the Special Bench of the ITAT in LG Electronics and other decisions of the ITAT that followed the decision of the Special Bench in LG Electronics. Although arguments were 2015:DHC:10110-DB ITA Nos.110/2014 & 710/2015…

Maruti Suzuki India Ltd vs. Commissioner of Income Tax

The appeals are allowed in the above terms, but with no orders as to costs

…tness of the decision of the Special Bench in LG Electronics came up for consideration in a batch of appeals before this Court which came to be decided by a decision in Sony Ericsson Mobile Communications India P. Ltd. v. Commissioner of Income Tax (2015) 374 ITR 118. 25. Several appeals and cross-appeals filed by the Assessees and the Revenue before this Court against the decision of the Special Bench of the ITAT in LG Electronics and other decisions of the ITAT that followed the decision of the Special Bench in LG Electronics. Although arguments were 2015:DHC:10110-DB ITA Nos.110/2014 & 710/2015…

Moser Baer India Ltd vs. DCIT Circle -5 (1)

In the result appeal is allowed

Bench: Shri A.T. Varkey & Shri S.V.Mehrotra

…tition (SLP) of the revenue against the said order has also been dismissed by the Supreme Court vide order dated 2.1.2014. Reliance is also placed on the judgment of Hon’ble High Court in the case of Sony Ericsson Mobile Communications India (P) Ltd. vs. CIT 374 ITR 118 wherein it has been held as under: “77. As a concept and principle Chapter X does not artificially broaden, expand or deviate from the concept of "real income". "Real income", as held by the Supreme Court in Poona Electricity Supply Co. Ltd. v. CIT [1965] 57 ITR 521, means profits arrived at on commercial principles, subject to the provisions of…

Discovery Communications India, New Delhi vs. DCIT, New Delhi

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

Bench: Shri R.S. Syal, Am & Shri Kuldip Singh, Jm Assessment Year : 2010-11

…he Hon’ble High Courts against the tribunal orders following the Special bench order. A batch of such appeals, also including the case of the assessee for the year under consideration, led by Sony Ericson Mobile Communications India Pvt. Ltd. Vs. CIT (2015) 374 ITR 118 (Del) has been disposed of by Their Lordships of the Hon’ble Delhi High Court, upholding the majority view of Special Bench in LG Electronics (supra) treating AMP as an international transaction and also conferring jurisdiction in the TPO to determine the ALP of the international transaction of AMP expenses. The Hon’ble High Court has held, i…

Discovery Communications India, New Delhi vs. DCIT, New Delhi

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

Bench: Shri R.S. Syal, Am & Shri Kuldip Singh, Jm Assessment Year : 2008-09

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : I-1 : NEW DELHI BEFORE SHRI R.S. SYAL, AM & SHRI KULDIP SINGH, JM Assessment Year : 2008-09 Discovery Communications India, Vs. DCIT, 9/1B, Secular House, Circle 10(1), Room Qutab Institutional Area, No.406, CR Building, Aruna Asaf Ali Marg, New Delhi. New Delhi. PAN: AAACD4746K (Appellant) (Respondent) Assessee By : Shri Manoj Pardasani, CA Department By : Shri Amrendra Kumar, CIT, DR Date of Hearing : 02.12.2015 Date of Pronouncement : 03.12.2015 ORDER PER R.S. SYAL, AM: This appeal by the assessee is directed against the final order passed by the Asse…

The Commissioner of Income Tax-II vs. Lumax Industries Limited

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…to a comparable case. 16. On the question of addition made by the AO on account of ALP for the payment of royalty, learned counsel for the Assessee has rightly referred to the decision in Commissioner of Income Tax v. Sony Ericsson Mobile Communication (2015) 374 ITR 118 where the determination of the ALP of the royalty paid as Nil was not approved. The Court's attention has also been drawn to the decision in Commissioner of Income Tax v. EKL Appliances Limited (2012) 345 ITR 241 wherein it was held that Rule lOB (1) (a) did not authorize disallowance of any expenditure on the ground that it was not necessary ITA…

The Commissioner of Income Tax-II vs. Lumax Industries Limited

…mparable case. 16. On the question of addition made by the AO on account of ALP for the payment of royalty, learned counsel for the Assessee has rightly referred to the decision in Commissioner of Income Tax v. Sony Ericsson Mobile Communication (2015) 374 ITR 118 where the determination of the ALP of the royalty paid as Nil was not approved. The Court's attention has also been drawn to the decision in Commissioner of Income Tax v. EKL Appliances Limited (2012) 345 ITR 241 wherein it was held that Rule 10B (1) (a) did not authorize disallowance of any expenditure on the ground that it was not necessar…

Reebok India Co., New Delhi vs. Addl. CIT, New Delhi

In the result the appeal of the assessee is allowed for statistical purpose

Bench: Shri S.V. Mehrotra & Smt. Diva Singhassessment Year : 2008-2009

…Ms.Y.Kakkar, Sr.DR. ORDER PER DIVA SINGH, JM The present appeal arises from the common judgment dated 16th March ,2015 of the Hon’ble High Court of Delhi in Sony Ericsson Mobile Communication India Pvt. Ltd. ( now known as Sony India Ltd.) reported in [2015] 374 ITR 118 (Delhi) wherein the appeal filed by the assessee assailing the correctness of the order dated 14.06.2013 in ITA No.5857/Del/2012 in ITA No. 109/2014 alongwith cross appeal of the Revenue in ITA No. 213/2014 for Assessment Year 2008-09, filed under section 260A of the Income-tax Act, 1961(for short the ‘Act’) alongwith other assessees & Revenue st…

Nikon India Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, the appeal is allowed for statistical purposes

Bench: Shri R.S. Syal & Shri A.T. Varkeyita No.789/Del./2015 (Assessment Year : 2010-11) M/S. Nikon India (Pvt.) Ltd., Vs. Dcit, Circle-3 Plot No. 17, Sec-32, Gurgaon. Institutional Area Gurgaon. (Pan No: Aaccn5100F) (Appellant) (Respondent) Assessee By : S/Shri Mukesh Butani & Gourav Gupta, Advocates S/Shri Suchint Majmuder & Nipun Arora, Cas Revenue By : Shri Anurag Sharma, Senior Dr Date Of Hearing : 02.07.2015 Date Of Pronouncement : 28.09.2015 O R D E R Per A.T. Varkey: This Appeal By The Assessee Under Section 253(1) Of The Income Tax Act, 1961 Is Directed Against The Final Order Passed By The Transfer Pricing Officer (Tpo) / Assessing Officer (Ao) On 05.01.2015 U/S 143(3) Read With Section 144C Of The Income-Tax

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER and SHRI A.T. VARKEY, JUDICIAL MEMBER ITA No.789/Del./2015 (ASSESSMENT YEAR : 2010-11) M/s. Nikon India (Pvt.) Ltd., vs. DCIT, Circle-3 Plot No. 17, Sec-32, Gurgaon. Institutional Area GURGAON. (PAN NO: AACCN5100F) (APPELLANT) (RESPONDENT) ASSESSEE BY : S/Shri Mukesh Butani & Gourav Gupta, Advocates S/Shri Suchint Majmuder & Nipun Arora, CAs REVENUE BY : Shri Anurag Sharma, Senior DR Date of Hearing : 02.07.2015 Date of Pronouncement : 28.09.2015 O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : This appeal b…

Rampgreen Solutions Pvt Ltd vs. Commissioner of Income Tax

The appeal is allowed

Bench: The Tribunal, Impugning The Assessment Order Passed By The Assessing Officer (Hereafter ‘Ao’) Making The Transfer Pricing Adjustments (Hereafter ‘Tp Adjustments’) In Respect Of The Assessment Year (Hereafter ‘Ay’) 2008-09 As Finalised By The Transfer Pricing Officer 2015:Dhc:6421-Db

…ITA 102/2015 Page 1 of 42 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 10. + ITA 102/2015 RAMPGREEN SOLUTIONS PVT LTD ..... Appellant Through: Mr Ajay Vohra, Sr. Advocate with Mr Aditya Vohra, Advocate. versus COMMISSIONER OF INCOME TAX ..... Respondent Through: Ms Suruchi Aggarwal, Sr. Standing Counsel with Ms Lakshmi, Jr. Standing Counsel. CORAM: HON'BLE DR. JUSTICE S.MURALIDHAR HON'BLE MR. JUSTICE VIBHU BAKHRU O R D E…

Commissioner of Income Tax vs. Canon India Private Limited

The appeals are disposed of with the aforesaid observations

…respect of the AY 2006-07 in this court by filing ITA No. 132/2014 and ITA 521/2013 respectively. These appeals were considered by a Division Bench of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. v. Commissioner of Income Tax: (2015) 374 ITR 118 (Delhi) and the said appeals were disposed of by 2015:DHC:6135-DB ITA 137/2014 & 138/2014 Page 5 of 11 remanding the matter to the Tribunal for a de novo consideration in accordance with the principles of law as en…

Commissioner of Income Tax vs. Canon India Private Limited

The appeals are disposed of with the aforesaid observations

…respect of the AY 2006-07 in this court by filing ITA No. 132/2014 and ITA 521/2013 respectively. These appeals were considered by a Division Bench of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. v. Commissioner of Income Tax: (2015) 374 ITR 118 (Delhi) and the said appeals were disposed of by 2015:DHC:6137-DB ITA 137/2014 & 138/2014 Page 5 of 11 remanding the matter to the Tribunal for a de novo consideration in accordance with the principles of law as en…