TMI Blog2020 (9) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... ses - HELD THAT:- Issue adjudicated in favour of the assessee by the ITAT in the earlier assessment years. Disallowance of payments made for IT services - HELD THAT:- No hesitation in upholding these contentions of the assessee that rule of consistency has to be followed in income tax proceedings as held by the Hon'ble Supreme Court in the case of Radhasoami Satsang vs. CIT [1991 (11) TMI 2 - SUPREME COURT] - In the result, this ground is allowed. Disallowance of lease rent paid in respect of motor cars - HELD THAT:- This issue is also covered in favour of the assessee by the decision of the Tribunal for all the assessment years running from 2009-10 to 2014-15 . Depreciation on moulds - HELD THAT:- We set aside this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord and case laws cited, we hold as follows. 3. Ground no. 1 is general in nature. 4. Ground no. 2 is on the issue of determination of Arms Length Price for Intra Group Services (IGS) received by the assessee. The DRP has called for a remand report from the TPO and thereafter chose to follow its own order for the AY 2014-15. The directions given by the DRP on the very same issue for the AY 2014-15 are repeated this year and the TPO was directed to follow these directions. At para 10 page 6, the DRP further records that the Department has filed an appeal before the High Court on the aforesaid issue in some of the earlier years, as the ITAT has not upheld these directions of the DRP. 5. The ITAT for the AY 2014-15 in the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equest of the ld. DR. 7. Consistent with the view taken therein we uphold the contention of the assessee and allow this ground no. 2 of the assessee. 8. Ground no. 3 is on the issue of determination of ALP of Advertisement, Marketing and Promotion expenses. Similar to ground no. 2, the TPO and DRP chose to repeat their stand despite the issue being adjudicated in favour of the assessee by the ITAT in the earlier assessment years. This fact is recorded at para 2.2.5 and 2.2.6 by the DRP at page 17 of its order which is extracted for ready reference: The Hon ble ITAT Kolkata has decided the issue in favour of assessee in the recent order dated 07.02.2018 (ITA No. 612/Kol/2017) for AY 2012-13, reported in (2018) 90 Taxman.com 357 (K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009-10, AY 2010-11, AY 2012-13 and AY 2013-14 and by the Hon'ble Income Tax Appellate Tribunal in AY 2011-12 (863 539/Kol/2016) and AY 2014-15 (ITA No. 2600/Kol/2018). 4.2 The Learned AO, TPO and DRP erred in making transfer pricing adjustment on the alleged excess cost incurred for AMP expenses as brand promotion for AE. The payment for AMP expenses have been accepted as not excessive in the Appellant's own case in preceding years (i.e. for all the assessment years preceding to AY 2010-11 by the AO, TPO and the DRP and the Learned DRP has accepted the AMP expenses to be at arm's length for AY 2010-11 and AY 2011-12. Further, the Hon'ble ITAT has held in Appellant's case for AY 2011-12, AY 2012-13, AY 2013-14 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ITAT in his own case for the AY 2014-15 at page 20 para 38 the Tribunal held as follows: 38. As the issue is squarely covered in favour of the assessee by the decision Co-ordinate Bench in assessee s own case (supra) in I.T.A. No. 2489/Kol/201 for A.Y 2013-14, ( where the ITAT restored this matter back to the file of AO f fresh adjudication and the assessee is at liberty to adduce fresh evidences before the AO in support of its contentions) and there is no change in facts and law and the revenue is unable to produce any material to controvert the above said findings the Co-ordinate Bench. We find no reason to interfere in the said order of the C ordinate Bench and the same is hereby upheld. Therefore, respectfully following the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred in not granting the Appellant deduction of 'education cess on incometax' and 'secondary and higher education cess on income-tax' while computing the Appellant's total income for the year under consideration. 22. The ld. Counsel for the assessee relied on the judgement of Hon'ble High Court Bombay Goa Tax Appeal No. 17 of 2003 in the case of Sesa Goa Ltd. vs. JCIT [2013] 37 taxmann.com 341 (Bombay) as well as the decision in ITC Ltd. vs. ACIT [2003] 79 TTJ 14 (Kolkata) and certain other judgements in support of his contention. 23. The ld. DR relied on the judgement of the Hon'ble Calcutta High Court in the case of SREI Infrastructure Finance Ltd. vs. DCIT [2016] 72 taxmann.com 239 (Calcutta). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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