The Tribunal, both for the assessment years 2010-2011 and 2008-2009, had remitted the matter to the Assessing Officer. The Department had not been able to demonstrate that the position in the assessment year 2010-2011 was any different from that of the assessment year 2008-2009, both in fact and in law. If the Department were to succeed in its pending special leave petition against the decision in Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT, (2015) 374 ITR 118 (Delhi)(HC), it would have the liberty to revive the appeal. (AY. 2010-11)