2022 (11) TMI 1391

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent : Mr.Nageshwer Rao, Advocate. ORDER C.M.No. 50944/2022 Keeping in view the averments in the application, the delay in refiling the present appeal is condoned. Accordingly, the application stands disposed of. ITA No. 487/2022 Present income tax appeal has been filed challenging the order dated 5th August, 2020 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sson Mobile Communications India Pvt. Ltd. vs. CIT (2015) 55 taxmann.com 240 (Delhi) and Maruti Suzuki India Ltd. vs. CIT (2015) 64 taxmann.com 150 (Delhi) has held that merely because there is an incidental benefit to the foreign AE would not mean that AMP expenses have been incurred by the assessee for promoting the brand of the foreign AE. The Court further held that provisions of Chapter X can....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tal benefit to the foreign AE, it cannot be said that the AMP expenses incurred by the Indian entity was for promoting the brand of the foreign AE. As mentioned in Sassoon J David (supra) "the fact that somebody other than the Assessee is also benefitted by the expenditure should not come in the way of an expenditure being allowed by way of a deduction under Section 10(2)(xv) of the Act (Indian In....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (emphasis supplied) Though the judgments of this Court in Sony Ericsson Mobile Communication (supra) & Bausch & Lomb Eyecare India P. Ltd. (supra) have been challenged and are pending adjudication before the Supreme Court being SLP No. 31688/2015, yet there is no stay of the said judgments till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed and Oth....