Sony Ericsson Mobile Communications India (P) Ltd. & Ors. v. CIT

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The Tax PublishersITA No. 16 & 70/2014, ITA No. 92-93 & 99/2014, ITA No. 100-101 & 109/2014 ITA No. 132 & 155/2014, ITA No. 213 to 215 & 218/2014 2015 TaxPub(DT) 1653 (Del-HC) : (2015) 374 ITR 0118 : (2015) 276 CTR 0097 : (2015) 231 TAXMAN 0113 : (2015) 117 DTR 0105 IN THE DELHI HIGH COURT SANJIV KHANNA & V. KAMESWAR RAO JJ. Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT ITA No. 16 & 70/2014, ITA No. 92-93 & 99/2014, ITA No. 100-101 & 109/2014 ITA No. 132 & 155/2014, ITA No. 213 to 215 & 218/2014 16 March, 2015 A.Y. 2008-09 Appellantby: Mr. N. Venkataraman, Sr. Advocate with Mr. Deepak Chopra and Mr. Harpreet Singh Ajmani, Advocates Respondentby: Mr. G.C. Srivastava, Advocate with Mr. Rohit Madan, Mr. P. Roychaudhri, Mr. Ruchir Bhatia and Mr. Akash Vajpai, Advocates JUDGMENT *Sanjiv Khanna, J.* This common judgment will dispose of these appeals and cross-appeals by the assessee and the Revenue in which one of the primary issue that emanates for consideration is whether advertisement, marketing and sale promotion expenditure ('AMP', for short) beyond and exceeding the 'bright line' is a separate and independent international transaction undertaken by the resident Indian assessee towards brand building for the brand owner, i.e. the foreign Associated Enterprise ('AE', for short). Other core issues pertain to aspects of arm's length pricing of international transactions. 2. The details of appeals and cross-appeals by the assessees and the Revenue and the assessment years involved are as under: SUBSCRIBE FOR FULL CONTENT

The Tax PublishersITA No. 16 & 70/2014, ITA No. 92-93 & 99/2014, ITA No. 100-101 & 109/2014 ITA No. 132 & 155/2014, ITA No. 213 to 215 & 218/2014
2015 TaxPub(DT) 1653 (Del-HC) : (2015) 374 ITR 0118 : (2015) 276 CTR 0097 : (2015) 231 TAXMAN 0113 : (2015) 117 DTR 0105

IN THE DELHI HIGH COURT

SANJIV KHANNA & V. KAMESWAR RAO JJ.

Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT

ITA No. 16 & 70/2014, ITA No. 92-93 & 99/2014, ITA No. 100-101 & 109/2014 ITA No. 132 & 155/2014, ITA No. 213 to 215 & 218/2014

16 March, 2015 A.Y. 2008-09

Appellantby: Mr. N. Venkataraman, Sr. Advocate with Mr. Deepak Chopra and Mr. Harpreet Singh Ajmani, Advocates

Respondentby: Mr. G.C. Srivastava, Advocate with Mr. Rohit Madan, Mr. P. Roychaudhri, Mr. Ruchir Bhatia and Mr. Akash Vajpai, Advocates

JUDGMENT

Sanjiv Khanna, J.

This common judgment will dispose of these appeals and cross-appeals by the assessee and the Revenue in which one of the primary issue that emanates for consideration is whether advertisement, marketing and sale promotion expenditure ('AMP', for short) beyond and exceeding the 'bright line' is a separate and independent international transaction undertaken by the resident Indian assessee towards brand building for the brand owner, i.e. the foreign Associated Enterprise ('AE', for short). Other core issues pertain to aspects of arm's length pricing of international transactions.

2. The details of appeals and cross-appeals by the assessees and the Revenue and the assessment years involved are as under: