TMI Blog2019 (1) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... OWN AS SONY INDIA LIMITED) & OTHERS VERSUS COMMISSIONER OF INCOME TAX – III [2015 (3) TMI 580 - DELHI HIGH COURT] - ITA No.7547/Del/2018 - - - Dated:- 10-1-2019 - SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER For The Assessee : Shri Upvan Gupta, Advocate For The Revenue : Shri H.K. Chaudhary, CIT DR ORDER PER K. NARASIMHA CHARY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the assessee had entered into international transaction with its associate enterprises, as such, the matter was referred to the TPO for determination of the arm s length price. It was contended before the TPO by the assessee that the AMP expenditure incurred by them does not constitute an international transaction; that the assessee had undertaken DEMPE function associated with brand and it co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/- was, accordingly, proposed in the draft assessment order u/s 144C of the Income-tax Act,,1961. 6. Assessee filed objections with the learned DRP and the learned DRP vide order dated 10.9.2018 gave certain directions to the learned TPO. Pursuant thereto, inasmuch as no direction has been issued by the learned DRP on the issue of substantive basis, the adjustment to the income of the tax paye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces reached a conclusion that such an addition cannot be sustained. There is no doubt as to the involvement of a similar question in law in those two matters as are involved in this case in the same factual matrix. 8. In ITA No.6531/Del/2017, a coordinate bench of this Tribunal vide para 6.3 followed the decision of the another coordinate bench of this Tribunal in the case Nikon India P. Ltd., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not hold the issue in some other way by taking a different view. Rule of consistency as laid down by the Hon ble Apex court in the case of Radhasoami Satsang, 1992 AIR 377, does not permit such a course. We, therefore, while respectfully following the same, hold that the addition on protective basis by following the BLT method cannot be sustained. We answer the issue accordingly in favour of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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