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2015 (2) TMI 1208 - ITAT DELHIAMP expenses - application of Bright-line test - Held that:- We find that the issues in dispute are similar and identical to the issues raised in assessee’s own case for A.Y. 2008-09, therefore, we respectfully follow the orders of the ITAT, Delhi as well as the order passed in the case of Sony Mobile Communications India Pvt. Ltd. vs. Addl. CIT [ 2015 (9) TMI 484 - ITAT DELHI], we set aside the issues in dispute to the file of the AO with the direction to decide the same, in view of the ITAT, Special Bench decision in the case of LG Electronics (2013 (6) TMI 217 - ITAT DELHI).
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