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2015 (5) TMI 1103 - DELHI HIGH COURT

2015 (5) TMI 1103 - DELHI HIGH COURT - TMI - 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 (6) TMI 217 - ITAT DELHI)), it is not disputed by the parties that law has been since clarified by the Division Bench ruling in Sony Erricson Mobile Communications India Pvt. Ltd. vs. Commissioner of Incom .....

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epak Chopra, Harpreet Singh, Rohan Khare, Rashi 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 Tax Appellate Tribunal (ITAT) in ITA Nos. 1115/Del./2014 and 617/Del./2014 - which covered cross appeal is with regard to the adjustment made towards AMP expenses. It is contended that such expenses ought n .....

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