TMI Blog2017 (5) TMI 1618X X X X Extracts X X X X X X X X Extracts X X X X ..... and the views of the TPO as well as the Dispute Resolution Panel (‘DRP’) were already available to the ITAT. Arguments were advanced on the strength of judgments of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. vs. Commissioner of Income Tax [2015 (3) TMI 580 - DELHI HIGH COURT] as well as a string of subsequent judgments beginning with Maruti Suzuki India Ltd v. CIT [2015 (12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Remand to the TPO of the entire matter for a decision afresh appears to be unwarranted. Appeal before the ITAT is restored to its file for a decision on merits. - ITA 417/2017 - - - Dated:- 24-5-2017 - Mr. S.MURALIDHAR And Mr.CHANDER SHEKHAR For the Appellant : Mr. Nageswar Rao Mr. Sandeep S. Karhail, Advocate For the Respondent : Mr. Dileep Shivpuri, Senior Standing Counsel Mr. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration? 5. Having heard learned counsel for the parties, the Court finds that the case before the ITAT was argued at length and the views of the TPO as well as the Dispute Resolution Panel ( DRP ) were already available to the ITAT. Arguments were advanced on the strength of judgments of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. vs. Commissioner of Income Tax (201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, all the facts necessary for the ITAT to form an opinion on the issues before it concerning the AMP expenditure were already before it. In the circumstances, the remand to the TPO of the entire matter for a decision afresh appears to be unwarranted. 8. In that view of the matter, the impugned order of the ITAT remanding the matter to the TPO is hereby set aside. The appeal before the ITAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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