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TMI Blog2015 (10) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... uch sales specific expenses in line with the decision of LG Electronics for working out the remaining amount to be considered for proceeding with the AMP expenses under the TP provisions. We therefore, set aside the impugned order and remit the matter to the file of the AO / TPO to decide this issue afresh in conformity with the Special Bench decision in the case of LG Electronics (Supra). - Decided in favour of assessee for statistical purposes. - ITA No. 655/Del/2014, SA No. 89/Del/2014 - - - Dated:- 15-4-2014 - Sh. R.S. Syal and Sh. Rajpal Yadav, JJ. For The Assessee : Shri Deepak Chopra, Piyoush K. Singh, Nitin Narang Harpreet Singh For The Revenue : Shri Peeyush Jain Y. K. Verma ORDER Per R. S. Syal , AM: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion about the warrant for a TP Adjustment on this score. It is relevant to note that there were 22 interveners in this case, some of which were distributors, while others were licensed manufacturers. While setting out 14 parameters, the Special Bench has held vide first parameter that the AO/TPO should ascertain as to whether the Indian AE is simply a distributor or is holding a manufacturing license from its Foreign AE. The second parameter talks of examining as to whether or not the Indian AE is a full fledged manufacturer and whether it is selling the goods purchased from the Foreign AE as such or is making some value addition to the goods purchased from its foreign AE before selling it to customers. Thus there is not even a slightest do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on this score. 5. We agree in principle with the contention that the expenses directly connected with sales should be excluded. The Special Bench in LG Electronics (supra) has specifically dealt with this issue in para 318 of its order and held that the dealers commission and sales commission etc. are in the nature of the expenses directly connected with sales and hence should not be included within the overall AMP expenses for processing them u/s 92 of the Act. Since, such detail is not available on record, we direct the A.O/TPO to examine the detail of total AMP expenses and exclude such sales specific expenses in line with the decision of LG Electronics for working out the remaining amount to be considered for proceeding with the AMP ..... X X X X Extracts X X X X X X X X Extracts X X X X
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