INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent)

PAN: AAACL1745Q ITA No. 991/Del/2016 (Assessment Year: 2011-12)

LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP)

District Centre, Saket, New Delhi (Appellant) (Respondent)

PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006-07)

LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-13(1), District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent)

PAN: AAACL1745Q ITA No. 1969/Del/2016 (Assessment Year: 2011-12)

DCIT, Vs. LG Electronics India Pvt. Ltd, Circle-2, Noida (UP) A Wing, Third Floor, D-3, District Centre, Saket, New Delhi (Appellant) (Respondent)

PAN: AAACL1745Q ITA No. 9000/Del/2019 (Assessment Year: 2014-15)

LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-15(2), District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent)

PAN: AAACL1745Q ITA No. 1267/Del/2020 (Assessment Year: 2007-08)

DCIT, Vs. LG Electronics India Pvt. Ltd, Circle-15(2), A Wing, Third Floor, D-3, New Delhi District Centre, Saket, New Delhi (Appellant) (Respondent)

PAN: AAACL1745Q ITA No. 2035/Del/2021 (Assessment Year: 2007-08)

DCIT, Vs. LG Electronics India Pvt. Ltd, Circle-13(1), A Wing, Third Floor, D-3, New Delhi District Centre, Saket, New Delhi (Appellant) (Respondent)

PAN: AAACL1745Q Assessee by : Shri Ajay Vohra, Sr. Adv Shri Neeraj Jain, Adv Shri Ramit Katyal, AR Ms. Mansha Bhalla, AR Revenue by: Shri Dharm Veer Singh, CIT(DR)

Date of Hearing 23/01/2025

12/02/2025 13/02/2025 10/03/2025 25/07/2025 Date of pronouncement 15/10/2025 O R D E R PER M. BALAGANESH, AM

1. These are the appeals filed by the different assessees and the revenue against the separate assessment orders for various assessment years.

2. Most of the issues are identical in all these years. Hence, they are taken up together and disposed of by this common order for the sake of convenience.

3. The additional ground raised by the assessee for AYs 2011-12, 2012-13, 2013-14, 2014-15, 2018-19 claiming deduction of education cess was stated to be not pressed by the ld AR at the time of hearing. Accordingly, the said additional ground is not even admitted herein.

4. The ld AR filed a detailed chart containing various issues spreading across years, some of which are identical and common. With the consent of the both the parties, we proceed to dispose of the appeals, issue wise by giving corresponding reference of the relevant grounds numbers in each of the AYs under consideration. 5. The first issue to be decided is with regard to transfer pricing adjustment made on account of advertisement, marketing and sales promotion (AMP)

expenses.

Ground Nos. 4 to 4.7 for AY 2011-12 (assessee‟s appeal) Ground Nos. 4 to 4.7 for AY 2012-13 (assessee‟s appeal)

Ground Nos. 5 to 5.12 for AY 2013-14 (assessee‟s appeal) Ground Nos. 5 to 5.12 for AY 2014-15 (assessee‟s appeal)

Ground Nos. 1 to 2 for AY 2011-12 (revenue‟s appeal)

Ground Nos. 2 to 2.12 for AY 2006-07 (assessee‟s appeal) Ground Nos. 2 to 2.12 for AY 2005-06 (assessee‟s appeal)

5.1 For this purposes the facts and figures for AY 2011-12 are taken as the lead case and taken up for adjudication. The decision rendered shall apply mutatus mutandis for other AYs also except with variance in figures.

5.2 We have heard the rival submissions and perused the material available on record. The LG Group is a diversified business group, active in most sectors of the Korean economy. LG Electronics Inc. ("LGEK") is an LG group company focusing on strategic businesses such as electronic display tubes ("EDT"), air conditioners, information storage devices (like Compact Disk Read Only Memor