# PR. COMMISSIONER OF INCOME TAX-7, DELHI vs M/S WRIGLEY INDIA PVT. LTD.

Court: Delhi High Court
Date: 2025-04-24
Citation: ITA-112/2025 2025:DHC:2881-DB
Petitioner: PR. COMMISSIONER OF INCOME TAX-7, DELHI
Respondent: M/S WRIGLEY INDIA PVT. LTD.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/68724042025ITA1122025_160201.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 24.04.2025 ITA 112/2025 PR. COMMISSIONER OF INCOME TAX-7, DELHI .....Petitioner Through: Mr. Puneet Rai, Advocate. versus M/S WRIGLEY INDIA PVT. LTD. .....Respondent Through: Ms Mohna M. Lal, Ms Anushka Arora, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA ORDER % 24.04.2025 VIBHU BAKHRU, J. (Oral) CM APPL. 23898/2025 1. Exemption is allowed, subject to all just exceptions. 2. The application is disposed of. CM APPL. 23899/2025 3. For the reasons stated in the application, the delay of 89 days in refiling the present appeal is condoned. 4. The application is disposed of. ITA 112/2025 5. The Revenue has filed the present appeal impugning an order dated 24.07.2024 passed by the learned Income Tax Appellate Tribunal [‘the Tribunal’] in ITA 7440/Del/2017 in respect of assessment year [‘AY’] 13. By the impugned order, the learned Tribunal dismissed the appeal [ITA 7440/Del/2017] preferred by the Revenue against the order passed by the CIT(A), whereby the CIT(A) had accepted that the Advertising, Marketing and Promotional [‘AMP’] expenses do not constitute a separate international transaction an

https://niyam.ai/judgements/high-court/2025/april/pr-commissioner-of-income-tax-7-delhi-vs-m-s-wrigley-india-pvt-ltd