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Case Law
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Sony India
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India
Taxpayer Win
Sony India (P.) Ltd. v. Addl. CIT, Range-9, New Delhi
2018
Income Tax Appellate Tribunal (ITAT), Delhi Bench (E Bench)
Topics
India
ITAT Delhi
transfer pricing
AMP expenses
marketing intangibles
bright line test
TNMM
distribution
Sony Ericsson
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Official Sources
ITAT Delhi (Delhi 'D' Bench) order dated 16.01.2019 reproducing the ITAT remand order for AY 2007-08 dated 21.12.2018 (ITA 4978/Del/2011)
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Delhi High Court remand order dated 23.07.2018 (ITA 508/2013, 509/2013; ITA 148/2014, 149/2014)
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Delhi High Court (clarification) order dated 30.07.2018 in Casio India (ITA 814/2017)
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Delhi High Court: Sony Ericsson Mobile Communications India (P.) Ltd. v. CIT (2015) 374 ITR 118 (Del)
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Related Cases
Sony Ericsson Mobile Communications India (P.) Ltd. v. CIT (2015) 374 ITR 118 (Del)
Sony India (P.) Ltd. v. CIT (Delhi HC order dated 23.07.2018 in ITA 508/2013, 509/2013; CIT appeals ITA 148/2014, 149/2014)
Casio India Co. (P.) Ltd. v. DCIT (Delhi HC order dated 30.07.2018 in ITA 814/2017) (clarification on AMP not to be examined as a separate international transaction)
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