DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

ITA 1024/DEL/2016Status: DisposedITAT Delhi08 October 2025AY 2011-12126 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal decided most of the grounds in favour of the assessee, citing precedents and High Court/Supreme Court orders. The Revenue's appeal was partly allowed.

What were the facts?

The assessee and Revenue filed cross-appeals against assessment orders for AY 2011-12, 2012-13, and 2013-14. The appeals involved various grounds related to disallowances, deductions, and treatment of income.

What were the issues?

Key issues included the validity of assessments based on DRP directions, disallowances under Section 14A, claims for R&D expenditure, treatment of foreseen price increases, CSR expenses, and income from mutual fund trading.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C,Section 43B,Section 14A,Section 35(2AB),Section 32,Section 35(1)(iv),Section 90,Section 90A,Section 234A,Section 234B,Section 234C,Section 234

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Income Tax Appellate Tribunal, DELHI BENCH ‘I’: NEW DELHI

Before: SHRIS.RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Ajay Vohra, Sr. Advocate, Shri Neeraj Jain, Advocate, Shri Rohit Jain, Advocate, Ms. Somya Jain, CA
For Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department, Shri Kalrav Melhotra, Advocate, Ms. Kannu Priya, Advocate
Hearing: 31.07.2025

PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER :

1.

The assessee and Revenue have filed cross appeals against assessment order dated 31.12.2015 passed by the DCIT, Circle 16(1), New Delhi under section 143(3) read with section 144C(1) of the Income-tax Act, 1961 (for short ‘the Act”) for Assessment Year 2011-12 pursuant to the directions of the Dispute Resolution Panel u/s 144C

The order continues below.

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