IN HIGH COURT OF DELHI AT NEW DELHI ITA 613/2014 SONY ERICSSON MOBILE COMMUNICATION INDIA PVT.LTD. Appellant Through Mr. Deepak Chopra, Mr. Harpreet Ajmani and Ms. Akansha Choudhary, Advs. versus COMMISSIONER OF INCOME TAX -III Respondent Through Mr. Kamal Sawhney, sr. standing counsel with Mr. Shekhar Garg and Mr. Mukul Mathur, Advs. + ITA 82/2015 COMMISSIONER OF INCOME TAX-III Appellant Through Mr. Abhishek Sharma, Adv. versus SONY MOBILE COMMUNICATIONS INDIA PVT. LTD Respondent Through Mr. Deepak Chopra, Mr. Harpreet Ajmani and Ms. Akansha Choudhary, Advs. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA ORDER % 22.04.2015 1. These are cross appeals by assessee and revenue against order of ITAT dated 31.3.2014 in ITA No.836/Del/2014. assessee urges two questions of law i.e. deletion of Rs.12,27,51,778/- being 10% of total expenses claimed under advertisements and sales promotion expenses made from income of assessee. It also urges that ITAT s ruling on expenditure towards AMP incurred by assessee in respect of which ITAT had remitted matter for reconsideration by AO in light of its Special Bench ruling in LG Electronics India Pvt. Ltd. V. ACIT (ITA No. 5140/DEL/2011 reported in (2013) 152 TTJ (Del)(SB)273) is erroneous. 4. Division Bench ruling of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. V. Commissioner of Income Tax (ITA No. 16/2014 decided on 16th March, 2015) now covers appeal instead of ruling in L G Electronics (supra). As far as addition is concerned, appeal is remitted to ITAT. In this case in light of Sony Ericsson Mobile (supra) as far as allowability of Rs.12,27,51,778/- is concerned, this Court notices that AO himself had taken note of fact that identical issue was pending before this Court for previous year 2001-02 and 2003-04. This Court relying upon decision in CIT V. Salora International Ltd. (2009) 308 ITR 199 (Delhi) and also CIT Vs. Monto Motors Ltd. (ITA No.978/2011 decided on 12.12.2011) affirms ITAT s order. 5. ITA 613/2014 is accordingly disposed of in above terms. Parties are directed to be present before ITAT on 20.05.2015. 6. ITA 82/2015- revenue s appeal- is directed against decision of ITAT which had followed LG Electronics. In terms of that special bench ruling, selling expenses were held to be excluded. special bench ruling on that aspect has been confirmed by Division Bench judgment in Sony Ericsson Mobile Communications India Pvt. Ltd. (supra). In these circumstances, question of law does not arise. ITA 82/2015 is consequently dismissed. S. RAVINDRA BHAT, J R.K.GAUBA, J APRIL 22, 2015 vld Sony Ericsson Mobile Communication India Pvt.Ltd. v. Commissioner of Income-tax-III