Bombay High Court
The Pr. Commissioner Of Income Tax-5 vs Amphenol Interconnect India Pvt. Ltd on 5 February, 2019
Author: M.S.Sanklecha
Bench: Akil Kureshi, M.S.Sanklecha
itxa-1393-2016.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1393 OF 2016
The Pr. Commissioner of Income Tax-5, Pune .. Appellant.
v/s.
Amphenol Interconnect India Pvt. Ltd., .. Respondent.
Mr. Tejveer Singh, for the Appellant.
Mr. R. Murlidhar i/b. Mr. A. K. Jasani, for the Respondent.
CORAM: AKIL KURESHI &
M.S.SANKLECHA, JJ.
DATE : 5th FEBRUARY, 2019.
P.C:-
This Appeal under Section 260-A of the Income Tax Act, 1961 (the Act), challenges the order dated 6th November, 2015 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 6th November, 2015 is in respect of Assessment Year 2009-10.
2 The Revenue urges the following questions of law for our consideration:
"(a) Whether on the facts and in the circumstance of the case and in law, the Tribunal was justified in law in considering TNMM and MAM without considering the FAR analysis of the transactions to determine the ALP of the export sales to AEs?
(b) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in differentiating CUP analysis on the basis of geographic difference and volume difference in respect of sale commission, especially when the commission is earned on the basis of percentage of sales?"
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3 Our attention is invited to the impugned order of the Tribunal
which allowed Respondent's appeal by following its order on these very issues by following its earlier orders in case of the same Respondent for Assessment Years 2005-06 to 2008-09. This after recording that the facts in the present appeal is identical to the issue arising in the earlier Assessment Years.
4 Mr. Tejveer Singh, learned Counsel appearing for the Revenue very fairly states that, Revenue had filed Appeals to this Court from the order of the Tribunal dated 27 th April, 2015, relating to Assessment Years 2005-06 and order dated 30th May, 2015 relating to Assessment Years 2006-07 to 2008-09 being Income Tax Appeal Nos. 1388 of 2015, 1131, 1102 and 1100 of 2015. This Court by order dated 18th April, 2018 in respect of Assessment Year 2005-06 and order dated 7 th March, 2018 in respect of Assessment Years 2006-07 to 2008-09 dismissed the Revenue's Appeals, as not giving rise to any substantial question of law.
5 No distinguishing features in facts or in law are pointed out to us in this appeal which would warrant taking a different view from that taken in the earlier two orders dated 7th March, 2018 and 18th April, 2018 of this Court, dismissing the Revenue's appeal.
6 Therefore, for the reason indicated in our order dated 7 th March, 2018 (ITA No.1131 of 2015) the questions as proposed, do not give rise to any substantial questions of law. Thus, not entertained.
7 Accordingly, Appeal dismissed. No order as to costs.
(M.S.SANKLECHA,J.) (AKIL KURESHI,J.)
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