TMI Blog2017 (1) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... uld have first decided whether in the circumstances of this case, the nature of the AMP reported, could lead to the conclusion that there was an international transaction. When doing so, it should have remitted the matter back for examination to the A.O. in this case. Accordingly, following the decision of Sony Ericsson Mobile Communications India Pvt. Ltd.(2015 (3) TMI 580 - DELHI HIGH COURT) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f law that arose for consideration in these appeals were framed on 27.07.2016. The facts of the case pertain to Assessment Year (A.Y.) 2009-10 and A.Y. 2010-11. The Transfer Pricing Officer ( T.P.O. ) and the Assessing Officer ( A.O. ) were of the opinion that the Assessee s returns for AYs 2009-10 and 2010-11 which reported international transactions (with respect to inbound business) also showed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , based upon an assumption of existence of outbound business being an international transaction, is erroneous. 2. The Court notices that all the tax authorities consistently applied the bright line method which was applicable at that time enunciated by I.T.A.T. s Special Bench in L.G. Electronics (India) Pvt. Ltd. vs. ACIT [2013] 22 ITR 1 (SB) (Del) (Trib.). That decision was, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ony Ericsson Mobile Communications India Pvt. Ltd.(supra) overruled that decision. This per se does not mean that every endeavour will be to conclude that all transactions reporting AMPs are to be treated as international transactions, the facts of each case would have to be examined for some deliberations. Whilst the TPO and the DRP undoubtedly held that the international transactions existed - t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court hereby remits the matter for a comprehensive decision by the I.T.A.T. In other words, the I.T.A.T. will decide whether the reporting of the AMP in regard to the outbound business constitutes an international transaction for which ALP determination was necessary and if so, the effect thereof. The parties are directed to appear before the I.T.A.T. on 01.02.2017. The appeal is partly all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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