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Luxottica India Eyewear Pvt. Ltd. Versus Commissioner of Income Tax-II

2015 (5) TMI 1103 - DELHI HIGH COURT

Transfer pricing adjustment - AMP expenses - Held that:- This Court notices that the ITAT in its impugned order in para 7.3 noticed that the Special Bench decision in L.G. Electronics India Pvt. Ltd. versus Assistant Commissioner of Income Tax,(2013 .....

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T) . In these circumstances the order of the ITAT is modified. instead of applying the ratio of LG Electronics (supra), the matter is remitted to the ITAT for considering the merits of the appeal including the assessee’s comprehension that AMP determ .....

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hi Khanna, Aakansha Choudhary For the Respondent : Rohit Madan, Akash Vajpai ORDER 1. Issue notice. 2. Mr.Rohit Madan, Advocate accepts notice on behalf of the respondent. 3. The assessee s grievance with respect to the impugned order of the Income T .....

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determination itself given their nature. 4. This Court notices that the ITAT in its impugned order in para 7.3 noticed that the Special Bench decision in L.G. Electronics India Pvt. Ltd. versus Assistant Commissioner of Income Tax, (2013) 152 TTJ 27 .....

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