IN HIGH COURT OF DELHI AT NEW DELHI ITA 709/2019 PR. COMMISSIONER OF INCOME TAX-4 Appellant Through: Mr. Ruchir Bhatia, Advocate. versus HAIER APPLIANCES INDIA LIMITED Respondent Through: Mr. Neeraj Jain and Mr. Aniket D. Agarwal, Advocates. CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH ORDER 30.07.2019 1. Revenue is in appeal against order dated 3 rd December, 2018 passed by Income Tax Appellate Tribunal (ITAT) in ITA No. 1515/Del/2014 for Assessment Year (AY) 2009-10. 2. ITAT held that routine selling and distribution expresses would not form part of advertising, marketing and promotion ( AMP ) expenses for purposes of fixing arm s length price of international transactions involving Respondent and its associated enterprises. 3. issue urged by Revenue stands answered against it by decision of this Court in Sony Eriksson Mobile Communication (2015) 374 118 (Del) which has been noticed by ITAT in impugned order. Consequently, no substantial question of law arises for consideration. 4. appeal is dismissed. S. MURALIDHAR, J. TALWANT SINGH, J. JULY 30, 2019 Pr. Commissioner of Income-tax-4 v. Haier Appliances India Limited