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2019 (5) TMI 1796 - AT - Income TaxTP Adjustment - Determination of arms’ length price by the Assessing Officer / TPO / DRP for management support services received by the assessee - HELD THAT:- As decided in own case [2018 (4) TMI 503 - ITAT KOLKATA] determination of ALP for Management Support Services at Rs NIL is unwarranted and accordingly the upward adjustment made by the ld TPO Arm’s length price for advertising , marketing and promotion (AMP) expenses - HELD THAT:- As in assessee’s own case [2018 (4) TMI 503 - ITAT KOLKATA] for assessment year 2013-14, whereby the issue of arm’s length price for advertising , marketing and promotion expenses (AMP) have been discussed and adjudicated in favour of the assessee. Determination of arm’s length price for information technology (IT services) - HELD THAT:- As decided in own case [2017 (12) TMI 1117 - ITAT KOLKATA] is no change in facts and law and the revenue is unable to produce any material to controvert the above said findings of the Co-ordinate Bench. We find no reason to interfere in the order of the division bench and the same is hereby upheld. Therefore, respectfully following the decision of Co-ordinate Bench we allow ground raised by the assessee. Adjustments made by the TPO on a without prejudice basis in respect of the other segments namely consumer Lifestyle Distribution, Healthcare distribution and Healthcare contract Manufacturing division - HELD THAT:- As decided in own case [2018 (3) TMI 211 - ITAT KOLKATA] issue is squarely covered in favour of the assessee. Nature of expenses - lease rent paid in respect of motor cars - revenue or capital expenditure - HELD THAT:- As the issue is squarely covered in favour of the assessee by the decision of Co-ordinate Bench in assessee’s own case [2018 (4) TMI 503 - ITAT KOLKATA] and there is no change in facts and law and the revenue is unable to produce any material to controvert the above said findings of the Co-ordinate Bench. We find no reason to interfere in the said order of the Co-ordinate Bench and the same is hereby upheld. Excess depreciation to the tune of 15% claimed by the company on moulds - HELD THAT:- As the issue is squarely covered in favour of the assessee by the decision of Co-ordinate Bench in assessee’s own case (2018 (4) TMI 503 - ITAT KOLKATA ( where the ITAT restored this matter back to the file of AO for fresh adjudication and the assessee is at liberty to adduce fresh evidences before the ld AO in support of its contentions ) and there is no change in facts and law and the revenue is unable to produce any material to controvert the above said findings of the Co-ordinate Bench. We find no reason to interfere in the said order of the Coordinate Bench and the same is hereby upheld. Therefore, respectfully following the decision of Co-ordinate Bench we allow ground raised by the assessee for statistical purposes. Directions to Compute correctly DDT and grant credit for the amount of DDT paid by the assessee after appropriate verification and examination of the facts.
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