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2016 (10) TMI 1073 - HC - Income TaxDetermining ALP in its international transactions - AMP expenses determination - MAM - ITAT’s observation to the effect that employing of the resale price method, would virtually cast the AMP outside the international transaction - Held that:- In this court’s opinion, ITAT's observation cannot be held as conclusive. Rather those observations are to be considered in the light of the Sony Ericsson Mobile Communications India P. Ltd.’s case (2015 (3) TMI 580 - DELHI HIGH COURT), especially paras 163 to 167 and 193 of this judgment having regard to what was stated in preceding para i.e. that AMP in such cases is to be included as part of the ALP determination as component of the international transaction and also that whether the most appropriate method is resale price method or CUP method left for application by the TPO, having regard to the peculiarities of the business module adopted by the assessee. The remit by the ITAT shall be therefore decided in the light of this court’s observations in the preceding paragraph.
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