2016 (11) TMI 1018

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..... ions while determining the Arm's Length Price (ALP). In the circumstances, the assessment and the order to the extent it resulted in substantial additions and the demand in question could not have been enforced pending the assessee's appeal before the ITAT. The respondents are, therefore, directed to keep the demand in abeyance and not take any coercive measures till the final decision by the ITAT .....

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..... l (ITAT) in LG Electronics v. CIT [ITA No.5140/Del/2011] . The assessee urges that the demand is per se unenforceable by reason of the later decision of this Court disapproving the Bright Line Test in Sony Ericsson Mobile Communications India Private Limited v. CIT 374 ITR 118. 2. Learned counsel for the revenue, on the other hand, urges that the ITAT's order requiring pre-deposit to t .....

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