The Pr. Commissioner Of Income Tax -4 v. Haier Appliances India Limited

$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 709/2019 THE PR. COMMISSIONER OF INCOME TAX -4 ..... Appellant Through:

Mr. Ruchir Bhatia, Advocate.

versus HAIER APPLIANCES INDIA LIMITED ..... Respondent Through:

Mr. Neeraj Jain and Mr. Aniket D.

Agarwal, Advocates.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH

O R D E R

% 30.07.2019

1. The Revenue is in appeal against the order dated 3rd December, 2018 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 1515/Del/2014 for the Assessment Year ('AY') 2009-10.

2. The ITAT held that routine selling and distribution expresses would not form part of advertising, marketing and promotion ('AMP') expenses for the purposes of fixing the arm's length price of the international transactions involving the Respondent and its associated enterprises.

3. The issue urged by the Revenue stands answered against it by the decision of this Court in Sony Eriksson Mobile Communication (2015) 374 118 (Del) which has been noticed by the ITAT in the impugned order. Consequently, no substantial question of law arises for consideration.

4. The appeal is dismissed.

S. MURALIDHAR, J.

TALWANT SINGH, J.

JULY 30, 2019 amit