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2020 (9) TMI 22 - AT - Income TaxDetermination of Arms Length Price for Intra Group Services (IGS) - HELD THAT:- We agree with the submissions of ld. Counsel for the assessee. Year after year, the Tribunal has been adjudicating this issue against the Revenue. Despite such findings, the Assessing Officer, the DRP chose to stick to their stand, on the ground that the issue is before the Hon'ble High Court. Under these circumstances, we reject this request of the ld. DR. Consistent with the view taken therein we uphold the contention of the assessee and allow this ground no. 2 of the assessee. Determination of ALP of Advertisement, Marketing and Promotion expenses - HELD THAT:- Issue adjudicated in favour of the assessee by the ITAT in the earlier assessment years. Disallowance of payments made for IT services - HELD THAT:- No hesitation in upholding these contentions of the assessee that rule of consistency has to be followed in income tax proceedings as held by the Hon'ble Supreme Court in the case of Radhasoami Satsang vs. CIT [1991 (11) TMI 2 - SUPREME COURT] - In the result, this ground is allowed. Disallowance of lease rent paid in respect of motor cars - HELD THAT:- This issue is also covered in favour of the assessee by the decision of the Tribunal for all the assessment years running from 2009-10 to 2014-15 . Depreciation on moulds - HELD THAT:- We set aside this ground of the assessee to the file of the AO for fresh adjudication. The assessee is at liberty to file fresh evidence in support of its claim. Thus, this ground is allowed for statistical purposes. Short grant of credit - HELD THAT:- Both parties agreed that the issue may be restored to the file of the Assessing Officer for fresh verification and disposal. Additional tax on interest on distributable profits - HELD THAT:- As agreed to by both parties issue is also set aside to the file of the Assessing Officer for fresh adjudication in accordance with law. Education cess and higher education cess is allowable as a deduction. In the result, this ground of the assessee is allowed.
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