Canon India Private Limited v. Deputy Commissioner Of Income Tax Circle 3(1)

$-40&41 * IN THE HIGH COURT OF DELHI AT NEW DELHI • ITA 520/2013 • ITA 523/2013 II CANON INDIA PRIVATE LIMITED .....Ajpellant Through Mr. Mukesh Butani, Mr. Vishäl Kaira and Mr. Vrinda Tuishan, Advs!.

versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1:) .....Respondent Through Mr. N P Sahni, Sr. standing counsel with Mr. Nitin Gulati, Adv.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA

ORDER

22.04.2015 In these two appeals, the common order of the ITAT dated 03.05.2013 • is impugned by the assessee, who urges that the treatment of its distributor expenses by the ITAT was erroneous. The ITAT had relied upon its special bench ruling in LG Electronics India Pvt. Ltd. V. ACIT (ITA No. 5140/DEL/201 1 reported in (2013) 152 TTJ (Del)(SB)273). In the light of the decision of the Division Bench of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. V. commissioner of Income Tax (I±A No. 16/2014 decided on 16th March, 2015), the specific issue stands covered in favour of the assessee. The question of law accordingly is answered in By:AMULYA

favour of the assessee. The matter is consequently remitted to the ITAT for consideration. Parties shall appear before the ITAT on 10.07.2015. The appeals are allowed in the above terms.

BRAT, J CR.K. UBA, J APRIL 22, 2015 VU