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2019 (3) TMI 1837 - AT - Income TaxTP Adjustment - AMP expenditure - International transaction - bechmarking technique - HELD THAT:- International transaction of AMP functions exists in the case of the assessee, however, as far as benchmarking of the said transaction is concerned, we find that the Ld. Transfer Pricing Officer has claimed to have followed the directions in the case of Sony Ericsion [2015 (3) TMI 580 - DELHI HIGH COURT]. The assessee is aggrieved with not considering the AMP expenses in aggregated manner with imports of goods under TNMM. The assessee is also aggrieved with cost plus method in segregated manner without properly comparing the functions of the comparable companies. In such circumstances, we feel it appropriate to restore the issue to the file of the Ld. TPO for following the direction of the Hon’ble Delhi High Court for benchmarking under TNMM in aggregated manner along with the purchase of goods from the AE or in the segregated manner, after taking into account appropriate comparables or applying of resale price method or cost-plus method - We are restoring this issue to Ld. Transfer Pricing Officer because factual information on the issues raised by the Hon’ble Court are not before fully. The Ld. TPO may also decide the issue of direct selling expenses and applying markup following the decision of the Hon’ble Delhi High Court in the case of Sony Ericsson (supra). It is needless to mention that assesses shall be afforded adequate opportunity of being heard.
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