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2023 (12) TMI 1188 - HC - Income TaxTP Adjustment - International transaction or not? - AMP expenses - HELD THAT:- As we had taken recourse to the decision rendered in Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT ([2015 (3) TMI 580 - DELHI HIGH COURT] and Maruti Suzuki India Ltd. [2015 (12) TMI 634 - DELHI HIGH COURT] Thus, having regard to the aforesaid position, the appeal is closed. We are told that the appellant/revenue has preferred an appeal against the decision rendered in Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT. [2015 (3) TMI 580 - DELHI HIGH COURT] Thus as made clear that if the appellant/revenue were to succeed in the pending Special Leave Petition, it would have liberty to approach the court for revival of the instant appeal. Registry will dispatch the copy of the order passed today to the respondent/assessee via all modes, including email.
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