Deputy Commissioner of Income-tax-5(2) v. Casio India Company
[Citation -2019-LL-0913-58]

Citation 2019-LL-0913-58
Appellant Name Deputy Commissioner of Income-tax-5(2)
Respondent Name Casio India Company
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 13/09/2019
Assessment Year 2014-15
Judgment View Judgment
Keyword Tags protective adjustment • bright line test
Bot Summary: Versus CASIO INDIA COMPANY Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER 13.09.2019 The Revenue has preferred the present appeal to assail the order dated 24.01.2019 passed by the Income Tax Appellate Tribunal in ITA No. 8060/Del/2018 preferred by the respondent for the assessment year 2014-15. A perusal of the impugned order shows that the same proceeds on the basis of the decision of this Court in CIT Vs. Sony Ericson Mobile Communication India Pvt. Ltd., 2015 55 taxmann. In that decision, this Court rejected the adoption of the bright line test method for making the protective adjustment by the Assessing Officer. In the present case as well, the Assessing Officer had adopted the bright line test method and the Tribunal by following the decision of this Court in Sony Ericson Mobile Communication India Pvt. Ltd. has rejected the said method. In view of the fact that this Court has already rendered its decision on the same issue, we dismiss this appeal.


$ 49. * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 828/2019 and C.M. No. 40933/2019 DEPUTY COMMISSIONER OF INCOME TAX-5(2) Appellant Through: Mr. Ajit Sharma and Ms. Adeeba Mujahid, Advocates. versus CASIO INDIA COMPANY Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER % 13.09.2019 Revenue has preferred present appeal to assail order dated 24.01.2019 passed by Income Tax Appellate Tribunal (ITAT) in ITA No. 8060/Del/2018 preferred by respondent for assessment year 2014-15. perusal of impugned order shows that same proceeds on basis of decision of this Court in CIT Vs. Sony Ericson Mobile Communication India Pvt. Ltd., [2015] 55 taxmann. com 240. In that decision, this Court rejected adoption of bright line test method for making protective adjustment by Assessing Officer. In present case as well, Assessing Officer had adopted bright line test method and Tribunal by following decision of this Court in Sony Ericson Mobile Communication India Pvt. Ltd. (supra) has rejected said method. In view of fact that this Court has already rendered its decision on same issue, we dismiss this appeal. VIPIN SANGHI, J SANJEEV NARULA, J SEPTEMBER 13, 2019 kd Deputy Commissioner of Income-tax-5(2) v. Casio India Company
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