TMI Blog2020 (3) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... e view that the ITAT was not justified in remanding the matter to the AO/TPO for determining the ALP of the alleged international transaction involving AMP expenses, when in fact, the Revenue was unable to show that there existed an international transaction between the Assessee and its AE in the first place. The question framed by this Court is, accordingly, answered in the negative, i.e., in favour of the Assessee - ITA 187/2020 - - - Dated:- 13-3-2020 - HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA For the Petitioner : Mr. Ruchir Bhatia, Sr. Standing Counsel with Ms. Madhura M.N., Advocates For the Respondent : Mr. Neeraj Jain with Mr. Aniket D. Agarwal, Advocates JUDGMENT MANMOHAN, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the arms length price of such transaction for the purposes of transfer pricing adjustment? xxxx xxxx xxxx xxxx 9. The Assessee drew the attention of the ITAT to the decision of this Court in Sony Ericsson India Pvt. Ltd. v. CIT (2015) 374 ITR 118 (Del) whereby the Court had declared that the BLT had no statutory mandate and considering the excess expenditure beyond the bright line as an international transaction was unwarranted‟. 10. In para 5 of the impugned order, the ITAT noted as under: 5. On enquiry from the Bench, Ld. Counsel of the assessee submitted that the facts and figures required for coming to the conclusion pleaded by him were not available on record and an opportunity may be given to him to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be sent back to the TPO for a fresh determination. He further submitted that when the TPO decided the issue in the present case, he did not have the benefit of the decision of this Court in Sony Ericsson India Pvt. Ltd. (supra). He also submitted that if the matter went back to the TPO he would have to examine the issue afresh, de hors the BLT, and this was the reason why the entire matter, and not just the issue regarding determination of ALP, ought to be sent back to the TPO. Mr. Sanjay Kumar also placed reliance on this decision of this Court in Le Passage to India Tour Travels (P) Ltd. v. The Deputy Commissioner of Income Tax (2017) 391 ITR 207. 15. The decision in Le Passage to India Tour Travels (P) Ltd. (supra) turn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enhance the brand Valvoline‟. The onus was on the Revenue to show the existence of any arrangement or agreement on the basis of which it could be inferred that the AMP expense incurred by the Assessee was not for its own benefit but for the benefit of its AE. That factual foundation has been unable to be laid by the Revenue in the present case. On the basis of the existing record, the TPO has found no basis other than by applying the BLT, to discern the existence of international transaction. Therefore, no purpose will be served if the matter is remanded to the TPO, or even the ITAT, for this purpose. 18. This Court has in similar circumstances in a series of decisions including Maruti Suzuki Ltd. (supra); Bausch Lomb Eye car ..... X X X X Extracts X X X X X X X X Extracts X X X X
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