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The Pro Commissioner Of Income Tax -9 vs Toshiba India Pvt. Ltd on 8 April, 2022

Author: Manmohan

Bench: Manmohan, Dinesh Kumar Sharma

                              $~55
                              *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                              +     ITA 78/2022
                                    THE PRO COMMISSIONER OF INCOME TAX -9 ..... Appellant
                                                       Through:     Mr.Ruchir Bhatia, senior standing
                                                                    counsel.
                                                       versus

                                    TOSHIBA INDIA PVT. LTD.                              ..... Respondent
                                                       Through:     Mr.Upvan Gupta, Advocate.

                                    CORAM:
                                    HON'BLE MR. JUSTICE MANMOHAN
                                    HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
                                                       ORDER

% 08.04.2022 C.M.No.17284/2022 Keeping in view the averments in the application, delay in filing the present appeal is condoned and the appeal is taken on record.

Accordingly, the application stands disposed of.

Present appeal has been filed challenging the order dated 10th January, 2019 passed by Income Tax Appellate Tribunal (hereinafter referred to as the 'ITAT) in ITA 7547/Del./2018 for the assessment year 2014-15.

Learned counsel for the appellant submits that the ITAT has erred in deleting the addition of Rs.73,42,99,419/- made by the Assessing Officer on protective basis on account of difference in Arm's Length Price (ALP) of the international transaction of advertisement, marketing and promotion Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:11.04.2022 17:26:44 expenses (AMP expenses) by applying Bright Line Test.

Learned counsel for the appellant states that the ITAT has also erred in relying upon the judgment of this Court in Sony Ericsson Mobile Communication vs. CIT, 374 ITR 118 (Del) and the order dated 15th May, 2019 passed by a Coordinate Bench in PCIT vs. Toshiba India Pvt. Ltd, ITA No.1451/2018, as the Department has not accepted the decision passed in Sony Ericsson (supra) and PCIT vs. Toshiba India (supra) and has preferred appeals against the said decisions.

Though the judgements of this Court have been challenged and pending adjudication before the Supreme Court, yet there is no stay of the said judgments.

Consequently, in view of the judgments of the Supreme Court in Kunhayammed and Ors. vs. State of Kerala and Anr., (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. vs. Church of South India Trust Association CSI Cinod Secretariat, Madras, (1992) 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench.

MANMOHAN, J DINESH KUMAR SHARMA, J APRIL 8, 2022 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:11.04.2022 17:26:44