Case Law › High Court › The Pr. Commissioner Of Income Tax -7 v....

The Pr. Commissioner Of Income Tax -7 v. Samsung India Electronics Pvt. Ltd

High Court 08 Aug 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

08 Aug 2024

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Pr. Commissioner Of Income Tax -7 v. Samsung India Electronics Pvt. Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Decision: 3.Consequently and following the aforesaid decision, this appeal shall stand dismissed. shall stand dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 425/2024 THE PR. COMMISSIONER OF INCOME TAX -7....Appellant Through: Mr. Ruchir Bhatia, SSC and Mr. Anant Mann, Mr. Pratyush Gupta, JSCs. versus SAMSUNG INDIA ELECTRONICS PVT. LTD.....Respondent Through: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani, Mr. Jainender Singh Kataria, Advocates. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R% 08.08.2024 CAV 371/2024 Since learned counsel for the caveator/respondent has entered appearance, the caveat stands discharged. CM APPL. 45322/2024 (760 days delay) Bearing in mind the disclosures made, the delay of 760 days in refilling the appeal is condoned. The application shall stand disposed of. ITA 425/2024 1.The Principal Commissioner impugns the order of the Income Tax Appellate Tribunal [‘Tribunal’] dated 31 August 2020. 2.We note that both the issues in question i.e. Advertisement, Marketing and Promotion [‘AMP’] as well as the exclusion of M/s OTS E-Solutions Pvt. Ltd as a comparable stands answered against the appellant in light of the judgment dated 05 August 2024 rendered by us on ITA 419/2024. 3.Consequently and following the aforesaid decision, this appeal shall stand dismissed. shall stand dismissed. YASHWANT VARMA, J. AUGUST 8, 2024/vp RAVINDER DUDEJA, J.

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