Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 1333 - DELHI HIGH COURT

2015 (12) TMI 1333 - DELHI HIGH COURT - TMI - TPA - AMP expenses - Does the decision in Sony Ericsson apply? - Held that:- As noticed in MSIL (2015 (12) TMI 634 - DELHI HIGH COURT ) the facts of the cases of the Assessees in Sony Ericsson (2015 (3) TMI 580 - DELHI HIGH COURT ) did not give rise to a dispute that there is no international transaction involving the Assessee therein and its AEs. In fact each of the Assessees were receiving subsidies/subventions from their respective AEs. The second .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

answered in favour of the Assessee and against the Revenue.

Existence of an international transaction - whether the Revenue has been able to discharge the initial onus of showing that there was an international transaction concerning the Assessee and its foreign AEs - Held that:- During the financial year 2007-2008 relevant to the AY in question, of the total turnover of ₹ 251.06 crore only ₹ 9.57 crore, constituting 3.81 per cent, is towards distribution activity whereas .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of manufacturing and sale of products in India and abroad. The condition in the license agreement that the technology will be used for sale of goods in designated jurisdictions or specified territories is not an unusual arrangement. The question of re-characterising the Assessee as a ‘contract manufacturer’ was unwarranted. The Court finds that the Revenue has not been able to controvert any of the above submissions.

In that view of the matter, the question of a benchmarking analysis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nvolving the Assessee and a foreign AE on the question of AMP expenses. - Decided against the Revenue - ITA 346/2015 - Dated:- 23-12-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr. Ajay Vohra, Senior Advocate with Mr. Neeraj Jain and Mr. Aditya Vohra, Advocates For the Respondent : Mr. G.C. Srivastava and Mr. D.S. Bhardwarj, Advocates JUDGMENT Dr. S. Muralidhar, J. 1. This appeal by the Assessee, under Section 260A of the Income Tax Act 1961 ('Act') is directed against .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ater pumping sets and manufacturing and processing of pressure die casting parts. The HONDA trademark is owned by Overseas Associated Enterprise (AE), i.e. Honda Motor Company, Japan ( Honda Japan ). During the AY in question, the Assessee entered into the following international transactions with its AE: Sl. No. International transactions Amount (in Rs.) Method used by Assessee i. Payment for purchase of raw material and components 19,69,25,346 TNMM ii. Payment for purchase of spares 35,15,973 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

filed its return of income for the AY in question on 30th September, 2008, declaring a total income of ₹ 37,15,72,026. The return was picked up for scrutiny and notices under Sections 143(2) and 142(1) of the Income Tax Act, 1961 ( Act ) were issued. During the course of the assessment proceedings, the Assessing Officer invoked Section 92CA(1) of the Act and referred the case of the Appellant to the Transfer Pricing Officer (TPO) for determination of Arm s Length Price ('ALP ) in rela .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

incurred by the Appellant, by applying the Bright Line Test ( BLT ), and compared the percentage of such expenses incurred to total sales of the Appellant with that of comparable companies. It was found that the AMP expenses of the Assessee as a percentage of sales at 4.46 per cent was higher than 1.87 per cent incurred by the comparable companies. The TPO concluded that the AMP expenses incurred by the Appellant, in excess of the Bright Line must be regarded as having been incurred for promoti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

passed a rectification order dated 12th January, 2012 wherein it restricted the disallowance of royalty paid to ₹ 53.34 lakhs instead of the inadvertent figure of ₹ 1.53 Crore, as stated in the order. The Dispute Resolution Panel ( DRP ) by an order dated 24th September, 2012 negated the objections to the draft assessment order by the Assessee and sustained the TP adjustment in respect of AMP expenses proposed by the TPO. The AO then completed the adjustment and passed the final ass .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

expenses by Indian entities using brand names of foreign AEs in LG Electronics India Pvt. Ltd. v. ACIT (2013) 140 ITD 41 (Del). By a majority of 2:1, the Special Bench of the ITAT inter alia decided as under: (i) A TP adjustment in relation to AMP expenses incurred by the Assessee for creating and improving the marketing intangibles for its foreign AE was permissible. (ii) Earning the mark up from the AE in respect of AMP expenses incurred by the foreign AE was also allowed. 10. The majority of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to determine its ALP it on some rational basis by identifying the comparable domestic cases. It was further held that the initial burden to show that the international transaction with the AE was at ALP was on the Assessee. The decision of this Court in Sony Ericsson 11. The correctness of the decision of the Special Bench of the ITAT in LG Electronics (supra) was considered by this Court in Sony Ericsson Mobile Communications India P. Ltd. v. Commissioner of Income Tax (2015) 374 ITR 118 (Del) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

unications India Pvt. Ltd., Reebok India Company and Canon India Pvt. Ltd. In the case of Sony Mobile Communications India Pvt. Ltd., TNMM had been followed. In respect of Reebok India, the TNMM had been followed for the sourcing of goods and exports from India, the CUP method had been followed in respect of the royalty paid by the Indian entity to the foreign AE and for import of apparels and footwear for re-sale, the re-sale price ( RP ) method had been followed. In the case of Cannon India, t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Finance Act, 2012. (ii)Whether AMP Expenses incurred by the assessee in India can be treated and categorized as an international transaction under Section 92B of the Income Tax Act, 1961? (iii) Whether under Chapter X of the Income Tax Act, 1961, a transfer pricing adjustment can be made by the Transfer Pricing Officer/ Assessing Officer in respect of expenditure treated as AMP Expenses and if so in which circumstances? (iv) If answer to question Nos.2 and 3 is in favour of the Revenue, whether .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e summary of the conclusions of the Division Bench in Sony Ericsson (supra) was as under: (i) The Court concurred with the majority of the Special Bench of the ITAT in the LG Electronics case qua the applicability of 92CA (2B) and how it cured the defect inherent in 92CA (2A). The issue concerning retrospective insertion of 92CA (2B) was decided in favour of the Revenue. (ii) AMP expenses were held to be international transaction as this was not denied as such by the assessees. (iii) Chapter X a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

single transaction as well as multiple transactions as per the scheme of Chapter X and the TP Rules. Thus, the word transaction would include a series of closely linked transactions. (vi) The TPO/AO could overrule the method adopted by the Assessee for determining the ALP and select the most appropriate method. The reasons for selecting or adopting a particular method would depend upon functional analysis comparison, which required availability of data of comparables performing of similar or su .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or expense and was not diverse. It was factored in the net profit of the inter-linked transaction. The TNMM proceeded on the assumption that functions, assets and risks being broadly similar and once suitable adjustments have been made, all things get taken into account and stand reconciled when computing the net profit margin. Once the comparables pass the functional analysis test and adjustments have been made, then the profit margin as declared when matches with the comparables would result i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

etailed scrutiny without which there shall be no segregation of a bundled transaction. Set off of transactions segregated as a single transaction is just and equitable and not prohibited by Section 92(3). Set-off is also recognized by international tax experts and commentaries. (x) Segregation of bundled transactions shall be done only if exceptions laid down in the EKL Appliances Case are justified. Re-categorisation and segregation of transactions are different exercises; former would require .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

arties. This position was misunderstood by the majority of the Special Bench in the LG Electronics Case. (xiii) The RP Method loses its accuracy and reliability where the reseller adds substantially to the value of the product or the goods are further processed or incorporated into a more sophisticated product or when the product/service is transformed. RP Method may require fewer adjustments on account of product differences in comparison to the CUP Method because minor product differences are .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e or non-routine, once functional comparability with or without adjustment is accepted. (xv) The task of arm s length pricing in the case of tested party may become difficult when a number of transactions are interconnected and compensated but a transaction is bifurcated and segregated. CP Method, when applied to the segregated transaction, must pass the criteria of most appropriate method. If and when such determination of gross profit with reference to AMP transaction is required, it must be u .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

expenses like trade or volume discount or incentive as brand building exercise would be contrary to common sense and would be highly exaggerated. Direct marketing and sale related expenses or discounts/concessions would not form part of the AMP expenses. (xvii) The prime lending rate cannot be the basis for computing mark-up under Rule 10B(1)(c) of the Rules, as the case set up by the Revenue pertains to mark-up on AMP expenses as an international transaction. Mark up as per sub-clause (ii) to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ITAT was erroneous. On the basis of the legal ratio expounded in this decision, facts have to be ascertained and applied. If required and necessary, the assessed and the Revenue should be asked to furnish details or tables. The ITAT, in the first instance, would try and dispose of the appeals, rather than passing an order of remand to the AO /TPO. An endeavour should be to ascertain and satisfy whether the gross/net profit margin would duly account for AMP expenses. When figures and calculation .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ded the appeal of the Assessee, the decision in Sony Ericsson (supra) had not been rendered. The ITAT accordingly followed the decision of the Special Bench in LG Electronics (supra) and referred back the matter to the assessing authority for fresh consideration. 15. It is the case of the Revenue in this appeal that the decision in Sony Ericsson (supra) would cover the present case as well and, therefore, in the light of the directions issued by this Court in Sony Ericsson (supra), this appeal s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

stion is if such a transaction does exist, how should the ALP of such a transaction be determined? Questions of law 18. Accordingly, the following questions of law are framed for consideration: i. Is the case of the Assessee covered by the decision of this Court in Sony Ericsson (supra) and is it required to be referred back for a fresh decision in terms of the said judgement? ii. If the answer to question (i) is in the negative has the Revenue been able to demonstrate the existence of internati .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed (supra) and ITA No.643/2014, titled Bausch & Lomb Eyecare (India) Pvt. Ltd. v. The Additional Commissioner of Income Tax. Earlier the Court had also decided similar questions in its judgement dated 11th December, 2015 in ITA No.110/2015 titled Maruti Suzuki India Limited v. Commissioner of Income Tax. Question (i): Does the decision in Sony Ericsson apply? 20. As far as question (i) is concerned, it was observed in Maruti Suzuki India Limited (supra) (MSIL) as under: 25. Several appeals a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

) Pvt. Ltd., Reebok India Company and Canon India Pvt. Ltd. 26. The Court explained that all the above six Assessees were engaged in distribution and marketing of imported branded products. In other words, none of the Assessee whose appeals were decided was a manufacturer. The second common factor noted by the Court was: There is no dispute or lis that the assessee are AEs who had entered into controlled transactions with the foreign associated enterprises . Thirdly, the Court noted: It is also .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sourcing of goods and exports from India, the CUP method had been followed in respect of the royalty paid by the Indian entity to the foreign AE and for import of apparels and footwear for re-sale, the re-sale price ( RP ) method had been followed. In the case of Cannon India, the RP method was adopted for import of finished goods for resale. 21. Having noticed the above factual features, the Court in Maruti Suzuki India Limited (supra) further noticed as under: 42. As already noticed, the judg .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Assessees Canon, Reebok and Sony Ericsson were all of distributors of products manufactured by foreign AEs. The said Assessees were themselves not manufacturers. In any event, none of them appeared to have questioned the existence of an international transaction involving the concerned foreign AE. It was also not disputed that the said international transaction of incurring of AMP expenses could be made subject matter of transfer pricing adjustment in terms of Section 92 of the Act. 44. Howeve .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the expenditure exceeds the expenditure by comparable entities. It is submitted that with the decision in Sony Ericsson having disapproved of BLT as a legitimate means of determining the ALP of an international transaction involving AMP expenses, the very basis of the Revenue's case is negated. 22. The Court is of the view that the above decision in MSIL (supra) holding that the decision in Sony Ericsson (supra) would not cover the case of MSIL would also apply as far as the present Appellan .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to show the existence of an international transaction. In the present case, the existence of such a transaction was ascertained only by applying the BLT. For the above reasons, the Court is satisfied that the case of the present Appellant would not stand covered by the decision in Sony Ericsson (supra). Question (i) is accordingly answered in favour of the Assessee and against the Revenue. Question (ii): Existence of an international transaction 24. The central question which arises in the pres .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

any conduct of either party to show that they were acting in concert as far as the Assessee having to promote the brand of the foreign AE is concerned. 26. The relevant facts are that under a Technical Collaboration Agreement, the Assessee is granted exclusive license to manufacture and sell the products of the foreign AEs against payment of royalty of 4% on sales. Additionally, the Assessee entered into agreement dated 19th March, 2007 for obtaining license to use the trademark HONDA. The consi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

et development is the function of the AE as well as the Assessee in India. Para 4.9 of the TP report has been referred for the purposes of pointing out export market related information for the products and the competitors and other assistance in tapping potential export markets is provided by the Honda Group. It is further pointed out that para 4.47 of the TP report records that HSPP is responsible for brand building and maintaining brand loyalty in domestic market. Reference is made to the sta .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

st February 2008. Honda, Japan reserved the right to change the permitted countries at any time. According to the Revenue this indicates that the Assessee has not been an independent manufacturer and is only functioning as a contract manufacturer for the AE. It is also pointed out that the list of countries to which export is permitted by Honda, Japan included the countries falling in the same geographical location as India. It is stated that the terms of the agreement with such distributors in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n concerning the promotion of the brand name HONDA or for incurring AMP expenses for that purpose. There is, according to the Assessee, no tangible material to show that any arrangement or understanding, even an informal one, exists between the Assessee and its foreign AE in relation to AMP expenses. 30. At the outset, it requires to be noticed that Section 92B defines international transaction as under: Meaning of international transaction. 92B.(1) For the purposes of this section and sections .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for the allocation or apportionment of, or any contribution to, any cost or expense incurred or to be incurred in connection with a benefit, service or facility provided or to be provided to any one or more of such enterprises. (2) A transaction entered into by an enterprise with a person other than an associated enterprise shall, for the purposes of sub-section (1), be deemed to be a transaction entered into between two associated enterprises, if there exists a prior agreement in relation to t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ds specified in Section 92C. The fourth step would be to compare the price of the transaction that is shown to exist with that of the ALP and make the TP adjustment by substituting the ALP for the contract price. 32. A reading of the heading of Chapter X ["Special provisions relating to Avoidance of Tax "] and Section 92 (1) which states that any income arising from an international transaction shall be computed having regard to the ALP, Section 92C (1) which sets out the different met .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d the AMP expenditure of a comparable entity that an international transaction exists and then proceed to make the adjustment of the difference in order to determine the value of such AMP expenditure incurred for the AE. 34. It is for the above reason that the BLT has been rejected as a valid method for either determining the existence of international transaction or for the determination of ALP of such transaction. Although, under Section 92B read with Section 92F (v), an international transact .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

examined was whether at the relevant time the Appellant i.e., Daiichi Sankyo Company and Ranbaxy were acting in concert within the meaning of Regulation 20(4) (b) of the Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 1997. In para 44, it was observed as under: The other limb of the concept requires two or more persons joining together with the shared common objective and purpose of substantial acquisition of shares etc. of a certain target .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

onship coming into existence by accident or chance. The relationship can come into being only by design, by meeting of minds between two or more persons leading to the shared common objective or purpose of acquisition of substantial acquisition of shares etc. of the target company. It is another matter that the common objective or purpose may be in pursuance of an agreement or an understanding, formal or informal; the acquisition of shares etc. may be direct or indirect or the persons acting in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

iary is incurring AMP expenses unilaterally on its own or at the instance of the AE is to find out whether an independent party would have also done the same." It was asserted: "An independent party with a short term agreement with the MNC will not incur costs which give long term benefits of brand & market development to the other entity. An independent party will, in such circumstances, carry out the function of development of markets only when it is adequately remunerated for th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ermining the existence of an international transaction involving AMP expenses, Mr. Srivastava only referred to Section 92F (ii) which defines ALP to mean a price "which is applied or proposed to be applied in a transaction between persons other than AEs in uncontrolled conditions". Since the reference is to price and to uncontrolled conditions it implicitly brings into play the BLT. In other words, it emphasises that where the price is something other than what would be paid or charged .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

expenditure is concerned. The Court finds considerable merit in the contention of the Assessee that the only TP adjustment authorised and permitted by Chapter X is the substitution of the ALP for the transaction price or the contract price. It bears repetition that each of the methods specified in S.92C (1) is a price discovery method. S.92C (1) thus is explicit that the only manner of effecting a TP adjustment is to substitute the transaction price with the ALP so determined. The second provis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

volves substitution of the transaction price with the ALP. Rules 10B, 10C and the new Rule 10AB only deal with the determination of the ALP. Thus for the purposes of Chapter X of the Act, what is envisaged is not a quantitative adjustment but only a substitution of the transaction price with the ALP. 70. What is clear is that it is the 'price' of an international transaction which is required to be adjusted. The very existence of an international transaction cannot be presumed by assigni .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ay seek to shift from one jurisdiction to another. An 'assumed' price cannot form the reason for making an ALP adjustment. 71. Since a quantitative adjustment is not permissible for the purposes of a TP adjustment under Chapter X, equally it cannot be permitted in respect of AMP expenses either. As already noticed hereinbefore, what the Revenue has sought to do in the present case is to resort to a quantitative adjustment by first determining whether the AMP spend of the Assessee on appl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n adjustment. An AMP TP adjustment to which none of the substantive or procedural provisions of Chapter X of the Act apply, cannot be held to be permitted by Chapter X. In other words, with neither the substantive nor the machinery provisions of Chapter X of the Act being applicable to an AMP TP adjustment, the inevitable conclusion is that Chapter X as a whole, does not permit such an adjustment. 73. It bears repetition that the subject matter of the attempted price adjustment is not the transa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cts. The argument of the Revenue, however, is that while such AMP expense may be wholly and exclusively for the benefit of the Indian entity, it also enures to building the brand of the foreign AE for which the foreign AE is obliged to compensate the Indian entity. The burden of the Revenue's song is this: an Indian entity, whose AMP expense is extraordinary (or 'non-routine') ought to be compensated by the foreign AE to whose benefit also such expense enures. The 'non-routine .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of a foreign AE to be presumed to involve an international transaction. And this, notwithstanding that this is not one of the deemed international transactions listed under the Explanation to Section 92B of the Act. The problem does not stop here. Even if a transaction involving an AMP spend for a foreign AE is able to be located in some agreement, written (for e.g., the sample agreements produced before the Court by the Revenue) or otherwise, how should a TPO proceed to benchmark the portion o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ent, "so much of the expenditure as is so considered by him to be excessive or unreasonable shall not be allowed as a deduction." The AO in such an instance deploys the 'best judgment' assessment as a device to disallow what he considers to be an excessive expenditure. There is no corresponding 'machinery' provision in Chapter X which enables an AO to determine what should be the fair 'compensation' an Indian entity would be entitled to if it is found that there .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

plated by Section 92C may not only be legally impermissible but will lend itself to arbitrariness. What is then needed is a clear statutory scheme encapsulating the legislative policy and mandate which provides the necessary checks against arbitrariness while at the same time addressing the apprehension of tax avoidance. 37. Additionally it was held both in MSIL (supra) as well as Whirlpool of India Limited (supra) that in terms of the law explained by the Supreme Court in CIT v. B.C. Srinivas S .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ent exercise. 38. The Court is satisfied that in the present case, the Assessee is carrying on business as an independent enterprise and is incurring AMP expenses for its own benefit and not at the behest of the AE. The benefit of creation of marketing intangibles for the foreign AE on account of AMP expenses can at best said to be incidental. The decision in Sony Ericsson (supra) acknowledges that an expenditure cannot be disallowed wholly or partly because it incidentally benefits the third pa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

xpenditure being allowed by way of a deduction under Section 10 (2) (xv) of the Act (Indian Income Tax Act, 1922) if it satisfies otherwise the tests laid down by the law." 39. The OECD Transfer Pricing Guidelines, para 7.13 emphasises that there should not be any automatic inference about an AE receiving an entity group service only because it gets an incidental benefit for being part of a larger concern and not to any specific activity performed. Even paras 133 and 134 of the Sony Ericsso .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version