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TMI Blog2015 (4) TMI 1356X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel DR ORDER PER GEORGE GEORGE K., JM : This appeal, at the instance of the assessee, is directed against the final assessment order passed u/s 143(3) read with section 144C of the Income-tax Act, 1961 (order dated 08.01.2014). The relevant assessment year is 2009-10. 2. First ground is against the addition towards the transfer pricing adjustment amounting to Rs. 17,17,15,684/- on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l'. As regards the international transaction of payment of royalty, the TPO accepted the payment of royalty at arm's length price in respect of domestic sales and export sales made to non- AEs. However, he disputed the payment of royalty on exports made to AEs. In doing so, the TPO held the assessee to be a `Contract manufacturer'. Accordingly, he opined that since the assessee is making a part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermination of ALP in respect of Export commission has been restored to the file of AO/TPO with certain directions and the payment of royalty for exports to AE has been accepted at arm's length price. No distinguishing feature has been brought to our notice in the facts of the instant year vis-à-vis those of the above referred AY 2008-09. We adopt the same reasons for the year under consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view taken in earlier years. Since the fact situation remains similar for the instant year as well, inasmuch as neither the ld. AR nor the ld. DR could clearly inform about the final view taken on this issue for the earlier years, we set aside the impugned order and send the matter back to the file of AO for deciding it in conformity with the view taken by us in our order for the A.Y. 2006-07. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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