Pr. Commissioner Of Income Tax-8 v. M/S. Sony India Pvt. Ltd.

$~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.

..... Respondent Through:

None

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

Consequently, no question of law arises. Therefore, the appeal is dismissed.

S. RAVINDRA BHAT, J A. K. CHAWLA, J FEBRUARY 09, 2018/P ITA 159/2018