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2020 (6) TMI 698 - ITAT DELHITP Adjustment - Adjustment of AMP expenses and restricting the addition for ticketing services and tours and travel services packages - HELD THAT:- Hon’ble Delhi High Court in the case of Jubilant Foodwork Pvt. Ltd. [2014 (8) TMI 353 - DELHI HIGH COURT] has held that the expenditure incurred by the assessee on advertisement expenses is revenue in nature since no permanent character or advantage is achieved via the same and such expenses for advertising consumer products generally are a part of the process of profit earning and not in the nature of capital outlay. Similar view has been taken by the Hon’ble Delhi High Court in the case of CIT vs. Monto Motors Ltd. [2011 (12) TMI 50 - DELHI HIGH COURT]. In view of the above discussion and in view of the detailed order passed by the CIT(A) on this issue and considering the fact that the Revenue in assessee’s own case for AYs 2010-11 onwards has not considered such AMP expenses as international transaction, therefore, we do not find any infirmity in the order of the CIT(A) in deleting the addition on account of adjustment of AMP expenses as computed u/s 92CA(3). Short charge to MMT US for ticketing charges and tours and travel package services - HELD THAT:- The assessee had also given the break-up on the basis of the finding given by the CIT(A) in A.Y. 2005-06. Nothing substantial was brought to our notice either by the Ld. AR or by the ld. DR against the finding given by the ld.CIT(A) on this issue. We, therefore, uphold the same and the ground raised by the assessee and the Revenue on this issue are dismissed. Accordingly, ground of appeal Nos.1-7 filed by the Revenue and ground No.1 raised by the assessee are dismissed. Addition u/s 14A r.w.r. 8D - HELD THAT:- It is the submission the assessee that he has not received any exempt income during the year and, therefore, he has no objection if the same is restored to the file of the AO for verification of the issue in the light of the decision in the case of Cheminvest Ltd [2015 (9) TMI 238 - DELHI HIGH COURT] wherein it has been held that in absence of any exempt income, no disallowance u/s 14A can be made. Since the issue requires verification at the level of AO, therefore, we deem it proper to restore this issue to the file of the AO with a direction to find out as to whether the assessee has, in fact, received any exempt income and decide the issue TDS u/s 195 - Non-deduction of TDS on payment of gateway charges paid to HDFC and ICICI Bank - HELD THAT:- The assessee has the option to obtain a No-deduction Certificate from the AO which he has not done in the instant case. It is the submission of the ld. Counsel for the assessee that identical issue had come up before the Tribunal in assessee’s own case for A.Y. 2009-10 and the Tribunal [2017 (9) TMI 1775 - ITAT DELHI] has decided the issue pertaining to non-deduction of taxes on payment gateway charges in favour of the assessee with certain directions/observations. Further, the appeal filed by the Revenue was dismissed by the Hon’ble High Court - we deem it proper to restore this issue to the file of the AO with a direction to decide the issue afresh in the light of the decision of the Tribunal in assessee’s own case for A.Y. 2009-10 and decide the issue as per fact and law.
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