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2015 (12) TMI 1673 - ITAT MUMBAITP adjustment of AMP expenditure - Held that:- Making adjustments to AMP expenses segregated from the ‘bundled transactions’ will only lead to the situation of making additions thereby increasing PLI unfairly. Regarding the fetters to the AO, we find that the assessee has considered the benchmarking of the AMP transactions in his TP studies. The TPO’s order is selfexplanatory regarding the rejection of the said comparables and thrusting of his five comparables. On these facts, we find that in the remanding proceedings, AO/TPO shall consider the same comparables when resorting to any search in this regard. The question of benchmarking other international transactions, which were accepted by the TPO and the AO should not arise in the remanding proceedings as they should not be given second chance merely because of the Hon’ble Delhi High Court judgment in the case of Sony Ericsson (2015 (3) TMI 580 - DELHI HIGH COURT ). However, TPO is free to re-use his data, which is already on record so far as benchmarking of the AMP transactions considering the rejection of the BLT, by the Delhi High Court. Further, TPO is directed to apply all the principles laid down by the Hon’ble Delhi High Court in the case of Maruti Suziki India Limited vs. CIT [2015 (12) TMI 634 - DELHI HIGH COURT] in the remand proceedings in the matters of the requirement of benchmarking the AMP transactions. Disallowance of depreciation on the plant & machinery and building - Held that:- The issue was decided by the CIT (A) in favour of the assessee for the AY 2007-2008 and the Revenue has not filed any appeal against the said decision of the CIT (A) before the Tribunal. It is not clear, whether the Ld DR is aware of the reasons for not the filing of the appeal before the Tribunal for the AY 2007-2008. Considering the same, we are of the opinion, when the plant and machinery relating to the manufacturing activity is one and the same. The Department is accepted to follow that the set ‘principle of consistency’ in matters relating to the claim of depreciation on the plant & machinery, which is the part of the ‘block of assets’ of plant & machinery. Therefore, after verifying the records pertaining to the assessment year prior to the AY 2009- 2010, thus we are of the opinion that is the same is allowed in earlier years. We order accordingly.
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