The Pr. Commissioner Of Income Tax -Central -1 v. Pepisco India Holding Pvt. Ltd.

$~72 to 85 * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 682/2019 PEPISCO INDIA HOLDING PVT. LTD. ..... Respondent ITA 690/2019 PEPISCO INDIA HOLDING PVT. LTD.

ITA 697/2019 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

ITA 698/2019 PEPSICO INDIA HOLDING PVT. LTD ITA 705/2019 ITA 706/2019 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

PEPSI FOODS PVT. LTD. (NOW KNOWN AS - M/S PEPSICO INDIA HOLDING PVT. LTD.) ..... Respondent ITA 715/2019 ITA 718/2019 ITA 723/2019 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

ITA 752/2019 PEPSICO INDIA HOLDING PVT. LTD ITA 152/2023 THE PR COMMISSIONER OF INCOME TAX CENTRAL 1 PEPSICO INDIA HOLDING PVT LTD ITA 342/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-7, DELHI The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

Mr. Agarwal, Sr.SC with Mr.

Shivansh B. Pandya and Mr.

Viplav Acharya, Jr.SCs along with Mr. Utkarsh Tiwari, Adv.

PEPSICO INDIA HOLDINGS PVT. LTD. & ANR.

..... Respondents ITA 184/2023 THE PR. COMMISSIONER OF INCOME TAX -7 PEPSICO INDIA HOLDINGS PVT. LTD. ..... Respondent ITA 496/2023 PR. COMMISSIONER OF INCOME TAX, DELHI-7 Appearance not given.

PEPSICO INDIA HOLDING PVT LTD The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 16.05.2024 1.

We had in terms of our order of 01 April 2024 decided all the principal questions and had left it open for learned counsels to address submissions on the question of Advertisement, Marketing and Promotion ["AMP"].

2.

However and upon going through the order of Income Tax Appellate Tribunal and insofar as it deals with the aforesaid issue, we find that the AMP computation was based on the adoption of the Bright Line Test. That would clearly not sustain in light of the judgement rendered by the Court in Sony Ericson v. CIT [2015 SCC OnLine Del 8083].

3.

In view of the aforesaid, we find no merit in these appeals. The same shall stand dismissed.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

MAY 16, 2024/p The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.