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2017 (6) TMI 873 - ITAT DELHIExistence of an international transaction involving AMP Expenses between the assessee and its AE - Held that:- Remanding the matter relating to the existence of international transaction to the TPO/AO. The TPO/AO is further directed that selling expenses should not be considered within the ambit of AMP. The Ld. AR’s contention in the tabulated form for Annexure 3 annexed to his submissions for all the years has to be considered by the TPO/AO. For Assessment Year 2007-08 & 2008-09 though the Hon’ble High Court in case of Sony Ericson Mobile Communication India Pvt. Ltd.[2015 (3) TMI 580 - DELHI HIGH COURT ] has decided the legal issue against the assessee, the factual aspect related to international transaction related to AMP in assessee’s case has to be dealt with by the TPO/AO. Matter remanded back to the TPO/A.O for deciding as per the directions given hereinabove.- Decided partly in favour of assessee for statistical purposes.
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