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2015 (9) TMI 1433 - DELHI HIGH COURT

2015 (9) TMI 1433 - DELHI HIGH COURT - TMI - Validity of transfer pricing adjustment order in respect of the expenditure incurred by the Assessee on advertisement, marketing and publicity expenses - Held that:- Since the issue in the present appeal concerning AY 2009-2010 is similar to the one arising in AY 2008-09, the Court finds no reason why the matter as far as AY 2009-2010 should also not be remanded to the TPO/AO for a fresh determination in accordance with the decision in Sony Ericsson M .....

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essee (ITA No.23/2015) and one by the Revenue (ITA No.55/2015) are directed against the order dated 30th May, 2014 passed by the Income Tax Appellate Tribunal ( ITAT ) in No.819/Del/2014 for Assessment Year ( AY ) 2009-10. 2. The issue that arises in the appeal by the Assessee concerns the validity of transfer pricing adjustment order made by the Assessing Officer (AO)/Transfer Pricing Officer (TPO) in respect of the expenditure incurred by the Assessee on advertisement, marketing and .....

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014, and the cross appeal by the Revenue being ITA No.213/2014, against the order dated 14th June 2013 of the ITAT in ITA No.5857/2012, raising a similar issue, was decided by this Court along with a batch of other appeals in Sony Ericsson Mobile Communications India P. Ltd. v. CIT [2015] 374 ITR 118 (Del). This Court has in the said decision given detailed directions and remanded the matter to the ITAT to decide the issue afresh in accordance with law. It is stated that pursuant to the said dec .....

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