Commissioner of Income-tax-III v. Stryker India Pvt. Ltd
[Citation -2015-LL-0507-56]
| Citation | 2015-LL-0507-56 |
|---|---|
| Appellant Name | Commissioner of Income-tax-III |
| Respondent Name | Stryker India Pvt. Ltd. |
| Court | HIGH COURT OF DELHI AT NEW DELHI |
| Relevant Act | Income-tax |
| Date of Order | 07/05/2015 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Keyword Tags | expenditure incurred • commission |
| Bot Summary: | CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA ORDER 07.05.2015 The questions of law are are urged in this appeal by Revenue under Section 260-A and directed against the order of the Income Tax Appellate Tribunal in ITA No. 606/Del/2014 for Assessment Year 2009-10. The first question pertains to distribution expenditure incurred by the assessee. The ITAT had directed a remand on this aspect as well as on the question of selling expenses to the Assessing officer, in light of the prevailing Special Bench ruling in L.G. Electronics India Ltd. v. Additional Commissioner of Income Tax 152 TTJ 273. On the question of selling commission and discount too, remit in terms of L.G. Electronics India Ltd. s order. In view of the Division Bench s ruling of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT, direction of the ITAT shall be worked out having regard to and in light of that judgment The appeal is accordingly disposed of. |