Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1293 - HC - Income TaxTransfer pricing adjustment in the light of the then prevailing ruling in L.G. Electronics India Pvt. Ltd. v. ACIT, (2013 (6) TMI 217 - ITAT DELHI) - AMP expenses - ssessee urges that the ruling in L.G. Electronics (supra) has been preceded by the Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT (2015 (3) TMI 580 - DELHI HIGH COURT) - Held that:- Having regard to the facts of the case - as discernable from the ITAT‟s order specially paragraph 3 & 4, we are of the opinion that the matter should be remitted for proper investigation in the first instance to the ITAT. It is so directed.
|