237 Taxman 304 (Delhi). (iii) CIT v. Whirlpool of India Ltd.

298 CTR 349High Court2017#8957 most cited

What is 237 Taxman 304 (Delhi). (iii) CIT v. Whirlpool of India Ltd. authority for?

Aggrieved by an order of the Commissioner of Income-tax (Appeals), the Revenue appeals the deletion of additions made on account of Transfer Pricing adjustment on Advertising, Marketing, and Promotion (AMP) expenses. The Assessing Officer (AO) held that AMP expenditure incurred by the assessee constituted an international transaction and determined the arm's length price (ALP) of the same. The Commissioner (Appeals) deleted the additions, holding that AMP expenses are not an international transaction. The Delhi High Court has confirmed this view in various decisions.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Whirlpool of India Ltd. · 298 CTR 349 · 237 Taxman 304 · Delhi HC · 2017 · AMP expenses · international transaction · transfer pricing adjustment · arms length price · functional analysis · bright line test

Issues it is cited on

bright line testamp expenditurefunctional analysissection 92c(2)section 92c(3)section 92fsection 92dworking capital adjustmenttested partyarms length pricesection 92bcup method

Judgments citing 237 Taxman 304 (Delhi). (iii) CIT v. Whirlpool of India Ltd.

Wrigley India Private Limited, Delhi vs. ACIT, Circle-27(2), Delhi

ITA 953/DEL/2022[2016-17]Status: DisposedITAT Delhi29 May 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

Section 250(6)Section 92CSection 92C(3)Section 92D

…obile Communications India (P.) Ltd, vs. CIT (2015) 374 ITR 118 (Delhi) (ii) Honda Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (v) Passage to India Tour & Travels (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi) (vi) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi). (vii) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. Additional Commissioner of Income-tax [2016) 381 ITR 227 (Delhi.) 25. Ld. AR finally submitted that the Ld. CIT(A) has rightly…

DCIT, Circle-25(1), New Delhi vs. Wrigley India P.Ltd, New Delhi

ITA 1295/DEL/2022[2016-17]Status: DisposedITAT Delhi29 May 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

Section 250(6)Section 92CSection 92C(3)Section 92D

…obile Communications India (P.) Ltd, vs. CIT (2015) 374 ITR 118 (Delhi) (ii) Honda Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (v) Passage to India Tour & Travels (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi) (vi) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi). (vii) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. Additional Commissioner of Income-tax [2016) 381 ITR 227 (Delhi.) 25. Ld. AR finally submitted that the Ld. CIT(A) has rightly…

DCIT, Circle- 25(1), New Delhi vs. Wrigley India Pvt. Ltd., New Delhi

ITA 1294/DEL/2022[2015-16]Status: DisposedITAT Delhi29 May 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

Section 250(6)Section 92CSection 92C(3)Section 92D

…obile Communications India (P.) Ltd, vs. CIT (2015) 374 ITR 118 (Delhi) (ii) Honda Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (v) Passage to India Tour & Travels (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi) (vi) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi). (vii) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. Additional Commissioner of Income-tax [2016) 381 ITR 227 (Delhi.) 25. Ld. AR finally submitted that the Ld. CIT(A) has rightly…

JCIT, Circle-27(2), New Delhi vs. Wrigley India Pvt. Ltd., New Delhi

ITA 702/DEL/2019[2013-14]Status: DisposedITAT Delhi29 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

Section 250(6)Section 92CSection 92C(3)Section 92D

…obile Communications India (P.) Ltd, vs. CIT (2015) 374 ITR 118 (Delhi) (ii) Honda Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (v) Passage to India Tour & Travels (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi) (vi) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi). (vii) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. Additional Commissioner of Income-tax [2016) 381 ITR 227 (Delhi.) 25. Ld. AR finally submitted that the Ld. CIT(A) has rightly…

Ayatna Realty Pvt. Ltd., New Delhi vs. ACIT, Circle-3(2), New Delhi

In the result, the appeal of the Assesse in ITA No

ITA 1295/DEL/2024[2012-13]Status: DisposedITAT Delhi07 Apr 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

Section 250(6)Section 92CSection 92C(3)Section 92D

…obile Communications India (P.) Ltd, vs. CIT (2015) 374 ITR 118 (Delhi) (ii) Honda Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (v) Passage to India Tour & Travels (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi) (vi) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi). (vii) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. Additional Commissioner of Income-tax [2016) 381 ITR 227 (Delhi.) 25. Ld. AR finally submitted that the Ld. CIT(A) has rightly…

Ayatna Realty Pvt. Ltd., New Delhi vs. ACIT, Circle-3(2), New Delhi

In the result, the appeal of the Assesse in ITA No

ITA 1294/DEL/2024[2011-12]Status: DisposedITAT Delhi07 Apr 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

Section 250(6)Section 92CSection 92C(3)Section 92D

…obile Communications India (P.) Ltd, vs. CIT (2015) 374 ITR 118 (Delhi) (ii) Honda Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (v) Passage to India Tour & Travels (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi) (vi) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi). (vii) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. Additional Commissioner of Income-tax [2016) 381 ITR 227 (Delhi.) 25. Ld. AR finally submitted that the Ld. CIT(A) has rightly…

Greenland Finance and Leasing P. Ltd., Delhi vs. ITO, New Delhi

In the result, the appeal of the Assesse in ITA No

ITA 1295/DEL/2019[2010-11]Status: DisposedITAT Delhi06 Jan 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

Section 250(6)Section 92CSection 92C(3)Section 92D

…obile Communications India (P.) Ltd, vs. CIT (2015) 374 ITR 118 (Delhi) (ii) Honda Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (v) Passage to India Tour & Travels (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi) (vi) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi). (vii) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. Additional Commissioner of Income-tax [2016) 381 ITR 227 (Delhi.) 25. Ld. AR finally submitted that the Ld. CIT(A) has rightly…

Greenland Finance and Leasing P. Ltd., Delhi vs. ITO, New Delhi

In the result, the appeal of the Assesse in ITA No

ITA 1294/DEL/2019[2009-10]Status: DisposedITAT Delhi06 Jan 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

Section 250(6)Section 92CSection 92C(3)Section 92D

…obile Communications India (P.) Ltd, vs. CIT (2015) 374 ITR 118 (Delhi) (ii) Honda Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (v) Passage to India Tour & Travels (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi) (vi) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi). (vii) Bausch & Lomb Eyecare (India) (P.) Ltd. vs. Additional Commissioner of Income-tax [2016) 381 ITR 227 (Delhi.) 25. Ld. AR finally submitted that the Ld. CIT(A) has rightly…

Loreal India P.Ltd, Mumbai vs. DCIT, Circle 7(1)(2), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 7194/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Aug 2019AY 2013-14

Bench: Shri M.Balaganesh & Shri Ravish Soodm/S L‘Oreal India Pvt. Ltd. Deputy Commissioner Of A-Wing, 8Th Floor, Income Tax, Circle 7(1)(2), Marathan Futurex, Aayakar Bhavan, Vs. N.M. Joshi Marg, Lower Parel, Maharishi Karve Road, Mumbai – 400013 Mumbai - 400020

For Appellant: Shri Niraj Sheth, A.RFor Respondent: Shri Anand Mohan, CIT D.R
Section 143(3)Section 144C(13)Section 4Section 92Section 92B

…) international transaction as regards incurring of the AMP expenses by the assessee towards brand building of its AE. Our aforesaid view is fortified by the judgment of the Hon’ble High Court of Delhi in the case of Valvoline Cummins (P) Ltd. Vs. DCIT (2017) 298 CTR 349 (Del). In the said case the Hon‘ble High Court had observed that as the AO/TPO were unable to show that there existed an international transaction involving incurring of AMP expenses between the assesse and its AE, therefore, the Tribunal was not justified in remanding the matter. In the case of Bausch & Lomb Eyecare (India) Pvt. Ltd & Ors. Vs. A…

ACIT, New Delhi vs. M/S. Wrigley India Pvt. Ltd., New Delhi

In the result, appeal of Assessee is allowed and appeal of Department is dismissed

ITA 1596/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Jan 2019AY 2011-12

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri C.S. AgarwalFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.1536/Del./2016 Assessment Year 2011-2012 Wrigley India Pvt. Ltd., The DCIT, 206, Okhla Industrial Circle-27(2), Estate, Phase-III, vs. C.R. Building, New Delhi.PAN New Delhi. AAACW1789P (Appellant) (Respondent) ITA.No.1596/Del./2016 Assessment Year 2011-2012 The ACIT, Circle-27(2), Wrigley India Pvt. Ltd., Room No.408, 4th Floor, D- 206, Okhla Industrial Block, Civic Centre, New vs. Estate, Phase-III, New Delhi. Delhi. PAN AAACW1789P (Appellant) (Respondent) For Assessee : Shri C.S. Ag…

Wrigley India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of Assessee is allowed and appeal of Department is dismissed

ITA 1536/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Jan 2019AY 2011-12

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Shri C.S. AgarwalFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “I-2” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.1536/Del./2016 Assessment Year 2011-2012 Wrigley India Pvt. Ltd., The DCIT, 206, Okhla Industrial Circle-27(2), Estate, Phase-III, vs. C.R. Building, New Delhi.PAN New Delhi. AAACW1789P (Appellant) (Respondent) ITA.No.1596/Del./2016 Assessment Year 2011-2012 The ACIT, Circle-27(2), Wrigley India Pvt. Ltd., Room No.408, 4th Floor, D- 206, Okhla Industrial Block, Civic Centre, New vs. Estate, Phase-III, New Delhi. Delhi. PAN AAACW1789P (Appellant) (Respondent) For Assessee : Shri C.S. Ag…

Wrigley India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee are allowed accordingly

ITA 656/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Sept 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiwrigley India Pvt. Ltd, Vs. Dcit, 206, Okhla Industrial Estate, Circle-27(2), Phase-Iii, New Delhi New Delhi Pan: Aaacw1789P (Appellant) (Respondent)

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Shri Sanjai Kumar Yadav, Sr
Section 143Section 143(3)Section 144CSection 92BSection 92F

…ction involving AMP expenses between Indian subsidiary and foreign parent, revenue cannot proceed to determine ALP of AMP expenses by inferring existence of an international transaction based on bright line test. iv. Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) 17. Once the BLT has been declared by this Court in Sony Ericsson Mobile Communications India (P.) Ltd.{supra) to no longer be a valid basis for determining the existence of or the ALP of an international transaction involving AMP expenses, the order of the TPO was unsustainable in law. The mere fact that the Assessee was permitted to use…

237 Taxman 304 (Delhi). (iii) CIT v. Whirlpool of India Ltd. (298 CTR 349) — Cited in 12 Judgments | BharatTax