2015 (2) TMI 1208

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....ve of and without prejudice to each another. GROUNDS ON JUDICIAL DISCIPLINE AND NATURAL JUSTICE 1. On the facts and circumstances of the case and in law, the assessment order/directions passed by the Assessing Office (AO)/Transfer Pricing Officer (TPO)/Dispute Resolution Panel (DRP) are bad in law. 2. On the facts and circumstances of the case and in law, the assessment order/directions passed by the AO/TPO/DRP are void ab-initio as the order has vitiated judicial discipline by not following the decision of Hon'ble Income Tax Appellate Tribunal and Hon'ble Delhi High Court on similar issues and facts. GROUNDS ON TRANSFER PRICING ISSUES 3. Whether the AOITPO/ORP has erred in not appreciati....

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....arn an arm's length margin on all costs incurred including AMP expenses? 7. Whether the AOITPO/DRP erred in not appreciating that once the net operating margins of the Appellant had met the arm's length test, there arose no occasion to conclude that the Appellant had performed any non-routine function or had incurred non-routine AMP expenditure? 8. Without prejudice, whether the 'bright line method' could be applied to determine any excessive/nonroutine AMP expenses? 9. Without prejudice, even if expenses are held to be 'non-routine', whether any compensation was required from the AE considering that the purported benefit caused to the AE on account of incurring of A&M expenses by the Appel....

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....rnish report under section 92E and in initiating penalty proceedings under section 274 read with section 271BA of the Act. The appellant craves leave to submit such further grounds at or before the hearing of the appeal, so as to enable your Honour to decide the appeal according to law. 2. The facts narrated by the Revenue Authorities are not disputed, therefore, need not be repeated here for the sake of convenience. 3. At the time of hearing, Sh. Vijay Iyer, CA, Ld. Counsel of the Assessee has stated that Transfer Pricing issues in dispute on the same facts and circumstances that the AMP expenses arose in the case of the assessee in the preceding years i.e. Asstt. Year 2008-09 in ITA No. 6410/Del/2012 vide order dated 30.8.2....

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....d by the ITAT, Delhi 'I' Bench in the assesse's own case for the Asstt. Year 2008-09 in ITA No. 6410/Del/2012 vide order dated 30.08.2013 as well as the order passed by the ITAT, 'F' Bench in the case of Sony Mobile Communications India Pvt. Ltd. vs. Addl. CIT in ITA No. 836/Del/2014 for Asstt. Year 2009-10 vide order dated 31.3.2014. For the sake of convenience the relevant para no. 6.14 of ITA No. 6410/Del/2012 vide order dated 30.08.2013 in the assesse's own case for the Asstt. Year 2008-09, is reproduced as under:- "6.14. According on account of the detailed reasons given hereinabove, we hold that the grounds qua the application of Bright-line test is decided against the assessee, thereafter holding that the assessee has render....