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2017 (5) TMI 1618 - HC - Income TaxExistence of international transaction concerning the advertisement marketing and promotion (AMP) expenses - determination of the arm's length price - ITAT remanding the issues to the Transfer Pricing Officer for a fresh consideration - Held that:- Case before ITAT was argued at length and the views of the TPO as well as the Dispute Resolution Panel (‘DRP’) were already available to the ITAT. Arguments were advanced on the strength of judgments of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. vs. Commissioner of Income Tax [2015 (3) TMI 580 - DELHI HIGH COURT] as well as a string of subsequent judgments beginning with Maruti Suzuki India Ltd v. CIT [2015 (12) TMI 634 - DELHI HIGH COURT] Main reason that weighed with the ITAT to remand the matter to the TPO was that the TPO did not have the benefit of the above decisions of this Court when the order was initially passed by the TPO is not acceptable as it can hardly be a ground for remanding the entire matter to the TPO. In fact, this was anticipated by this Court in Sony Ericsson Mobile Communications India Pvt. Ltd.(supra)it cautioned that the ITAT should not simply remand the matter to the TPO but examine it itself, particularly when the facts have already been analysed and considered and no new facts have emerged in the meanwhile. In the present case, all the facts necessary for the ITAT to form an opinion on the issues before it concerning the AMP expenditure were already before it. Remand to the TPO of the entire matter for a decision afresh appears to be unwarranted. Appeal before the ITAT is restored to its file for a decision on merits.
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