2023 (12) TMI 1188

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..... Ltd. v. CIT ([ 2015 (3) TMI 580 - DELHI HIGH COURT] and Maruti Suzuki India Ltd. [ 2015 (12) TMI 634 - DELHI HIGH COURT] Thus, having regard to the aforesaid position, the appeal is closed. We are told that the appellant/revenue has preferred an appeal against the decision rendered in Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT. [ 2015 (3) TMI 580 - DELHI HIGH COURT] Thu .....

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..... ing the appeal] 2. This is an application filed on behalf of the appellant/revenue, seeking condonation of delay in filing the appeal 2.1 According to the appellant/revenue, there is a delay of 42 days in filing the appeal. 3. Having regard to the period involved, we are inclined to condone the delay. 4. It is ordered accordingly. 5. The application is disposed of, in the afores .....

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..... e have examined the order passed on 01.12.2023. Since there is no contestation that the issue obtaining in the instant matter also arose in ITA 674/2023, this appeal will suffer the same fate. 10. We may note that the core issue which arises in the present appeal is whether the Income Tax Appellate Tribunal [in short Tribunal ] erred in holding that the Advertising, Marketing, and Promotion ex .....

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