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TMI Blog2018 (9) TMI 1761X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and separate international transaction, the Assessing Officer did not apportion the operating profit/income as declared and accepted in respect of the international transactions. See Sony Ericsson Mobile Communications India Pvt. Ltd. vs. Commissioner of Income Tax - III, (2015 (3) TMI 580 - DELHI HIGH COURT) and Commissioner of Income Tax vs. Whirlpool of India Ltd., (2015 (12) TMI 1188 - DELHI HIGH COURT) - ITA 1010/2018 & CM APPL.37728/2018 - - - Dated:- 18-9-2018 - MR. SANJIV KHANNA AND MR. CHANDER SHEKHAR JJ. Appellant Through: Mr. Ruchir Bhatia, Adv. Respondent Through: Mr. Prakash Kumar and Ms. Rashmi Singh, Advs. SANJIV KHANNA, J.(ORAL): This appeal by the Revenue under Section 260A of the Income Tax, 1961 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Rs.) (a) Purchase of finished goods 32,501,399 (b) Purchase of products for business 1,288,481 (c) Reimbursement of expenses 1,997,176 5. The Assessing Officer vide Assessment Order dated 21st March, 2013, did not disturb the Arm s Length Price as declared in respect of the three international transactions, but he treated advertisement and sales promotion expenses of ₹ 2,78,95,257/- as a separate and an independent international transaction. The Assessing Officer observed that advertisement and sales promotion expenses of ₹ 2,28,76,787/- on the tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motion expenses under Section 37(1) of the Act is covered against the Revenue by decision of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. vs. Commissioner of Income Tax - III, (2015) 374 ITR 118 (Delhi) and Commissioner of Income Tax vs. Whirlpool of India Ltd., (2016) 381 ITR 154 (Delhi). In Sony Ericsson Mobile Communications India Pvt. Ltd. (supra), a decision authored by one of us (Sanjiv Khanna, J.), Bright Line Method has been disapproved and rejected. 9. We have examined the Assessment Order and do not find any good ground and reason given therein to treat advertisement and sales promotion expenses as a separate and independent international transaction and not to regard and treat the said activity as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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