2015 (3) TMI 1350 - HC - Income Tax

TP adjustment - arm s length pricing of international transactions - Whether the additions suggested by the TPO on account of Advertising/Marketing and Promotion Expenses was beyond jurisdiction and bad in law as no specific reference was made by the Assessing Officer, having regard to retrospective amendment to Section 92CA of the Income Tax Act, 1961 by Finance Act, 2012? - Transfer pricing adjustment made on account of payment of royalty to an associated enterprise - HELD THAT - For detailed order see Sony Ericsson Mobile Communications India Pvt. Ltd. (Now known as Sony India Limited) Vs. Commissioner of Income Tax-II 2015 (3) TMI 580 - DELHI HIGH COURT

Summary

The Delhi High Court judgment in 2015 (3) TMI 1350 involved the case of Sony Ericsson Mobile Communications India Pvt. Ltd. (Now known as Sony India Limited) Vs. Commissioner of Income Tax-II. The appellant was represented by Mr. G.C. Srivastava and others, while the respondent was represented by Mr. Ajay Vohra and others. The detailed order can be found in ITA No. 16/2014.