TMI Blog2022 (11) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... I HIGH COURT] , Sony Ericsson Mobile Communications India Pvt. Ltd. [ 2015 (3) TMI 580 - DELHI HIGH COURT] and Maruti Suzuki India Ltd. [ 2015 (12) TMI 634 - DELHI HIGH COURT] has held that merely because there is an incidental benefit to the foreign AE would not mean that AMP expenses have been incurred by the assessee for promoting the brand of the foreign AE . The Court further held that pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Assessment Year 2010-11. Learned counsel for the appellant states that the ITAT has erred in relying upon the decision of this Court in the case involving similar issues and consequently holding that the Arms Length Price (ALP) of the transaction involving Advertising, Marketing and Promotion (AMP) expenses is not sustainable in the eyes of the law, ignoring the fact that the said orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases wherein the existence of an international transaction is unable to be shown. The relevant extract of the judgement in Bausch Lomb Eyecare (India) Pvt. Ltd. (supra) is reproduced herein below: 64. In the absence of any machinery provision, bringing an imagined transaction to tax is not possible. The decisions in CIT v. B.C. Srinivasa Setty (1981) 128 ITR 294 (SC) and PNB Finance Ltd. v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isfies otherwise the tests laid down by the law . 66. On the issue of the intra group services, the Assessee is justified in contending that the re-characterization of its transaction involving its AE for the two years which have been fully disclosed in the TP Study on the basis of it not being for commercial expediency of the Assessee is clearly beyond the powers of the TPO and contrary to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeal is covered by the judgment passed by the learned predecessor Division Bench in Sony Ericsson Mobile Communication (supra) Bausch Lomb Eye Care India P. Ltd. (supra). Accordingly, no substantial question of law arises for consideration in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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