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2015 (4) TMI 1356 - AT - Income TaxTP adjustment - two international transactions, namely, payment of export commission and payment of royalty for export to the Associated Enterprises (AEs) - HELD THAT:- After considering the rival submissions and perusing the relevant material on record, we find that similar issues were raised in appeal by the assessee for the AY 2008-09 [2015 (5) TMI 350 - ITAT DELHI] which came to be heard simultaneously with the instant appeal. We have passed separate order for the above referred AY 2008-09 in which the question of determination of ALP in respect of Export commission has been restored to the file of AO/TPO with certain directions and the payment of royalty for exports to AE has been accepted at arm’s length price. No distinguishing feature has been brought to our notice in the facts of the instant year vis-à-vis those of the above referred AY 2008-09. We adopt the same reasons for the year under consideration as well and, accordingly, remit the international transaction of payment of ‘export commission’ to the file of AO/TPO for a fresh determination as per the guidelines given in our above referred order and delete the addition on account of payment of ‘royalty’ in respect of exports made to the AEs. Disallowance being Sales tool expenses incurred by the assessee - HELD THAT:- After considering the rival submissions and perusing the relevant material on record, we find that similar issue has been raised by the assessee in its appeals for the AYs 2006-07 [2015 (4) TMI 502 - ITAT DELHI] and 2008-09 [2015 (5) TMI 350 - ITAT DELHI] for which separate orders have been passed. In the order passed for the AY 2006-07, we have remitted the matter to the file of AO for deciding this issue in conformity with the final view taken in earlier years. Since the fact situation remains similar for the instant year as well, inasmuch as neither the ld. AR nor the ld. DR could clearly inform about the final view taken on this issue for the earlier years, we set aside the impugned order and send the matter back to the file of AO for deciding it in conformity with the view taken by us in our order for the A.Y. 2006-07. Appeal is allowed for statistical purposes.
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