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आयकर अपीलीय अिधकरण मुबं ई के खंडपीठ , " "

Income-tax Appellate Tribunal -"K"Bench Mumbai सव ी राजे लेखा सद य एवं, संदीप गोसांई, याियक सद य Before S/Shri Rajendra,Accountant Member and Sandeep Gosain,Judicial Member आयकर अपील सं./I.T.A./1246/Mum/2016,िनधा रण वष /Assessment Year: 2011-12 India Medtronic Private Limited DCIT-10(1)(1) 1241, Solitaire Corporate Park Mumbai.

 Building No.12, 4th Floor                  Vs.
 Andheri Ghatkopar Link Road
 Andheri (E), Mumbai-400 093.
 PAN:AAACI 4227 Q

आयकर अपील सं ./I.T.A./1800/Mum/2016,िनधा रण वष /Assessment Year:2011-12 DCIT-10(1)(1) Vs. India Medtronic Private Limited Mumbai. Andheri (E), Mumbai-400 093 CO/ या ेप/157/Mum/2016 India Medtronic Private Limited Vs. DCIT-10(1)(1) Andheri (E), Mumbai-400 093. Mumbai.

3. First effective ground of appeal (Gs.A O-2to9) is about AMP expenditure.It was brought to our notice that identical issue was adjudicated by the Tribunal, while deciding the appeal for the 1800/M/16-+2- India Medtronic Pvt.Ltd.

AY. 2010-11 (I.T.A./1600/Mu/2015,dtd.17.01.2018). we are reproducing the relevant portion of the order and it reads as under :

3.First effective Ground of appeal (GOA 2-9) is about Transfer Pricing (TP) adjustment made on account of advertisement,marketing,promotion(AMP)expenses amounting to Rs.18.36 crores. It was brought to our notice that identical issue was decided by the Tribunal while adjudicating the appeal for the AY.2010-11 (ITA/1600/Mum/2015, Dtd.17.01/2018.)We are reproducing the relevant portion of the said order and it reads as under:

5.3.2.In the case of PHL Pharma P Ltd.(ITA/4605/Mum/2014-AY.2010-11,dtd.18/5/2016) following grounds of appeal were raised by the AO:

1800/M/16-+2- India Medtronic Pvt.Ltd.

"1.Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the disallowance of Rs.22,99,72,607/- being freebies given by the assessee to doctors, ignoring the fact that such payments are specifically prohibited w.e.f. 10.12.2009 by the Medical Council of India (MCI), which is the competent authority, and therefore, the said expenses are illegal and consequently not allowable as per the Explanation to Section 37(1) of the Income-tax Act, 1961?