Pr. Commissioner Of Income Tax-8 v. M/S. Sony India Pvt. Ltd. Through: None
High Court
09 Feb 2018 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax-8 v. M/S. Sony India Pvt. Ltd. Through: None
Date of order
09 Feb 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Pr. Commissioner Of Income Tax-8 v. M/S. Sony India Pvt. Ltd. Through: None, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Issue: CHAWLA O R D E R% 09.02.2018 The Revenue’s appeal questions the order of the ITAT which set aside the findings of the lower authorities who had applied the bright line method for determining whether international transactions towards advertisements, pricing, marketing and promotional expenses could...
Decision: Therefore, the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~24
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 159/2018 & CM APPL. 5089/2016
PR. COMMISSIONER OF INCOME TAX-8 ..... Appellant
Through: Mr. Zoheb Hossain, Advocate
Versus
M/S. SONY INDIA PVT. LTD. Through: None
..... Respondent
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R% 09.02.2018
The Revenue’s appeal questions the order of the ITAT which set aside the findings of the lower authorities who had applied the bright line method for determining whether international transactions towards advertisements, pricing, marketing and promotional expenses could be subject of assessment.
The Special Bench of the Tribunal/ITAT in its decision in the case of LG Electronics India (P) Ltd. Vs. ACIT, (2013) 29 taxmann.com 300 (Delhi) (SB) was set aside by the judgment of the Court in Sony Ericsson Mobile Communication Pvt. Ltd. vs. the Commissioner of Income Tax, 374 ITR 118.
In the assessee’s case for another order, the remand made by the ITAT based upon the decision of this Court was upheld.
The ITAT has applied the rule in Sony Ericsson (supra). ITA 159/2018 Page 1 of 2
Consequently, no question of law arises. Therefore, the appeal is dismissed.
S. RAVINDRA BHAT, J
FEBRUARY 09, 2018/P
A. K. CHAWLA, J
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