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TMI Blog2022 (9) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... ture - whether ITAT has erred in relying upon the judgment of this Court in Sony Ericsson Mobile Communication [ 2015 (3) TMI 580 - DELHI HIGH COURT] as the Department has not accepted the decision passed in Sony Ericsson (supra) and has preferred an appeal against the said decision before the Supreme Court - HELD THAT:- This Court in the cases of Bausch Lomb Eyecare (India) (P.) Ltd. [ 2015 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessor Division Bench in Sony Ericsson (supra) Bausch Lomb Eyecare India P. Ltd. (supra). - ITA 291/2022 - - - Dated:- 31-8-2022 - HON BLE MR. JUSTICE MANMOHAN AND HON BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel with Ms. Adeeba Mujahid, Jr. Standing Counsel and Mr. Nikhil Jain, Advocate. Respondent Through: None J U D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not used as a method to determine the price but only as an economic tool to arrive at the cost of services rendered to the foreign enterprise by the Indian entity and the TPO has the mandate to determine such cost as a primary step in ALP determination as provided under the Rules. 4. This Court in Sony Ericsson (supra) has categorically held that Bright Line Test has no statutory mandate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a package or a single one and contribution is attributed to the aggregate package. Unhesitatingly, we add that in a specific case this criteria and even zero attribution could be possible, but facts should so reveal and require. 5. Further, this Court in the cases of Bausch Lomb Eyecare (India) (P.) Ltd. vs. Addl. CIT [2016] 65 taxmann.com 141 (Delhi) following the decision in Sony Eri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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