Commissioner of Income-tax-8 v. Sharp Business Systems (India) Pvt Ltd - 2015-LL-0506-70

Citation	2015-LL-0506-70
Appellant Name	Commissioner of Income-tax-8
Respondent Name	Sharp Business Systems (India) Pvt Ltd.
Court	HIGH COURT OF DELHI AT NEW DELHI
Relevant Act	Income-tax
Date of Order	06/05/2015
Judgment	View Judgment
Keyword Tags	question of law
Bot Summary:	CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA ORDER 06.05.2015 The present appeal challenges an order of the Income Tax Appellate Tribunal which had directed a remand to the Assessing Officer, who was required to work out the rights of the parties in light of the special bench decision of the ITAT in L.G. Electronics India Ltd. v. Additional Commissioner of Income Tax 140 ITD 41. The precise question is considered by the ITAT in the present case was the admissibility of direct selling expenses. It is not disputed by the parties that the Division Bench s ruling in Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT, covered this issue in favour of the assessee. The AO is hereby directed to work out benefits to the assessee and rights of the parties in light of Sony Ericsson Mobile Communications India Pvt. Ltd. instead of L.G. Electronics India Ltd., no question of law arises.

IN HIGH COURT OF DELHI AT NEW DELHI ITA 252/2015, C.M. No. 6962/2015 COMMISSIONER OF INCOME TAX- 8 Appellant Through: Presence not given. versus SHARP BUSINESS SYSTEMS (INDIA) PVT LTD. Respondent Through: Presence not given. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA ORDER % 06.05.2015 present appeal challenges order of Income Tax Appellate Tribunal (hereinafter referred to as ITAT ) which had directed remand to Assessing Officer (AO), who was required to work out rights of parties in light of special bench decision of ITAT in L.G. Electronics India (P) Ltd. v. Additional Commissioner of Income Tax (2013) 140 ITD 41 (Del). precise question is considered by ITAT in present case was admissibility of direct selling expenses. It is not disputed by parties that Division Bench s ruling in Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT (decided on 16.03.2015 in ITA No. 16/2014), covered this issue in favour of assessee. Consequently, AO is hereby directed to work out benefits to assessee and rights of parties in light of Sony Ericsson Mobile Communications India Pvt. Ltd. (supra) instead of L.G. Electronics India (P) Ltd. (supra), no question of law arises. appeal is disposed of in above terms. S. RAVINDRA BHAT, J R.K.GAUBA, J MAY 06, 2015 Commissioner of Income-tax-8 v. Sharp Business Systems (India) Pvt Ltd

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