Maruti Suzuki India Ltd vs Additional Commissioner Of Income Tax ... on 1 July, 2010
8. We also find that the judgments of the Hon‟ble Delhi High Court in the case of Sony
Ericsson Mobile Communications Pvt Ltd (supra) and Maruti Suziki India Limited (supra) are
also considered while remanding the above case (M/s. Jhonson and Jhonson) to the file of the
AO for necessary adjudication. With similar directions, we remand Ground no.2 with its sub-
grounds of the present appeal to the file of the AO for benchmarking the relevant international
transactions. Accordingly, Ground no.2 with its sub-grounds raised by the assessee are allowed
for statistical purposes."