Full Text
Translation output
$-40&41 HIGH COURT OF DELHI
• ITA 520/2013
• ITA 523/2013 II
CANON INDIA PRIVATE LIMITED.....Ajpellant
Through Mr. Mukesh Butani, Mr. Vishäl Kaira and Mr. Vrinda Tuishan, Advs!.
• ITA 520/2013
• ITA 523/2013 II
CANON INDIA PRIVATE LIMITED.....Ajpellant
Through Mr. Mukesh Butani, Mr. Vishäl Kaira and Mr. Vrinda Tuishan, Advs!.
VERSUS
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1:) .....Respondent
Through Mr. N P Sahni, Sr. standing counsel with Mr. Nitin Gulati, Adv.
Through Mr. N P Sahni, Sr. standing counsel with Mr. Nitin Gulati, Adv.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE R.K.GAUBA
22.04.2015 In these two appeals, the common order of the ITAT dated 03.05.2013
• is impugned by the assessee, who urges that the treatment of its distributor expenses by the ITAT was erroneous. The ITAT had relied upon its special bench ruling in LG Electronics India Pvt. Ltd. V. ACIT (ITA NO. 5140/DEL/201 1 reported in (2013) 152 TTJ (Del)(SB)273). In the light of the decision of the Division Bench of this Court in Sony Ericsson Mobile
Communications India Pvt. Ltd. V. commissioner of Income Tax (I±A NO. 16/2014 decided on 16th March, 2015), the specific issue stands covered in favour of the assessee. The question of law accordingly is answered in
2015:DHC:11024-DB favour of the assessee. The matter is consequently remitted to the ITAT for consideration. Parties shall appear before the ITAT on 10.07.2015.
The appeals are allowed in the above terms.
CR.K. UBA, J BRAT, J APRIL 22, 2015 VU 2015:DHC:11024-DB
HON'BLE MR. JUSTICE R.K.GAUBA
22.04.2015 In these two appeals, the common order of the ITAT dated 03.05.2013
• is impugned by the assessee, who urges that the treatment of its distributor expenses by the ITAT was erroneous. The ITAT had relied upon its special bench ruling in LG Electronics India Pvt. Ltd. V. ACIT (ITA NO. 5140/DEL/201 1 reported in (2013) 152 TTJ (Del)(SB)273). In the light of the decision of the Division Bench of this Court in Sony Ericsson Mobile
Communications India Pvt. Ltd. V. commissioner of Income Tax (I±A NO. 16/2014 decided on 16th March, 2015), the specific issue stands covered in favour of the assessee. The question of law accordingly is answered in
2015:DHC:11024-DB favour of the assessee. The matter is consequently remitted to the ITAT for consideration. Parties shall appear before the ITAT on 10.07.2015.
The appeals are allowed in the above terms.
CR.K. UBA, J BRAT, J APRIL 22, 2015 VU 2015:DHC:11024-DB
JUDGMENT