381 ITR 154; Bausch & Lomb Eyecare (India) Pvt Ltd. v. ACIT

283 CTR 322High Court2016#5332 most cited

What is 381 ITR 154; Bausch & Lomb Eyecare (India) Pvt Ltd. v. ACIT authority for?

The Delhi High Court holds that expenditure on Advertisement, Marketing, and Promotion (AMP) by a taxpayer is not an international transaction under Section 92B of the Income Tax Act. Consequently, adjustments for AMP expenses in transfer pricing cannot be made without specific statutory provisions.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

381 ITR 154 · Bausch & Lomb Eyecare India Pvt Ltd v ACIT · 283 CTR 322 · Section 92B · AMP expenditure · international transaction · transfer pricing adjustment · arm's length price · bright line test · associated enterprise

Sections most often in play

Section 143(3)Section 144CSection 254Section 92BSection 92F

Issues it is cited on

bright line testamp expendituresection 92fsection 92bcomparable companiestransfer pricing adjustmentarm's length priceassociated enterpriseassociated enterprisessection 92international transactiondispute resolution panel

Judgments citing 381 ITR 154; Bausch & Lomb Eyecare (India) Pvt Ltd. v. ACIT

M/S. BOSE CORPORATION INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are allowed

ITA 1596/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Jan 2026AY 2008-09

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.1595 & 1596/Del/2017 िनधा"रणवष"/Assessment Years: 2007-08 & 2008-09 बनाम Bose Corporation India P. Ltd., Acit, Salcon Aurum, 3Rd Floor, Plot No.4, Vs. Circle 5(1), Room No.390, Jasola District Centre, C.R. Building, I.P. Estate, New Delhi. New Delhi. Pan No.Aaacb3260A अपीलाथ" Appellant ""यथ"/Respondent

Section 254

…dicial precedents. The Ld. AR thus, assailed the action of both TPO & DRP in terms of using the BLT to determine the ALP regarding AMP expenses. The Ld. AR also relied on several cases of Coordinate Benches of ITAT and the case of Honda Siel Power reported in 283 CTR 322 (Del). It was the submission that this fact alone would render the impugned order defective in the eyes of law. 4. Per contra, the Ld. DR relied on written submissions filed over the course of several hearings in the past. The factual matrix captured through an extensive reading of the orders of authorities below and the documents filed by the…

FUJITSU INDIA P.LTD,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee is allowed

ITA 693/DEL/2022[2013-14]Status: DisposedITAT Delhi24 Jan 2025AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2013-14 Fujitsu India P. Ltd., Vs National Faceless Assessment Rectangale-1, D-4, Centre, District Centre, New Delhi. Saket, New Delhi – 110 019. Pan: Aaacf4170D (Appellant) (Respondent) Assessee By : Shri K.M. Gupta, Advocate, Ms Shruti Khimta, Ar & Shri Kaskaran Singh, Ca Revenue By : Shri S.K. Jadhav, Cit-Dr Date Of Hearing : 07.01.2025 Date Of Pronouncement : 24.01.2025 Order

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri S.K. Jadhav, CIT-DR
Section 143(3)

…High Court Ruling’);Sony Ericsson Mobile Communications India Pvt. Ltd. [TS- 543-HC-2016(DEL); Gillette India Ltd. vs ACIT (ITA Nos. 01/JP/2013 and 02/JP/2015) TP]; Whirlpool of India Ltd. {[2016] 381 ITR 154 (Delhi); Honda Siel Power Products Limited ([2016] 283 CTR 322 (Delhi)) 5. Ld. AR has also submitted that there is no machinery provisions in chapter X of the Act which are applicable to the TP adjustment on account of 8 AMP expenses. Treating alleged excessive AMP as an “international transaction" i.e. a “Service” can only be through a deeming fiction as it is not explicit from any statutory provisions in…

ASTRAZENECA PHARMA INDIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 284/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Jun 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Sri Nikhil Tiwari, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 143(3)Section 37Section 37(1)

…lied by the TPO.” 11.16 Further he placed reliance on the following judicial precedents wherein it is held that AMP is not an international transaction: • Maruti Suzuki India Limited (2010) (328 ITR 210) (Delhi HC) • Honda Siel Power Products Limited (2016) (283 CTR 322) (Delhi HC) • Wrigley India (P.) Ltd. (ITA No. 656/Del/2016) dated 25 September 2018 affirmed by Hon’ble Delhi High Court in (2023) (459 ITR 2) (Del HC) • Acer India Private Limited [IT(TP)A No. 502 & 2387/Bang/2017) dated 10 May 2019 • Nike India Pvt Ltd. [IT(TP)A. No. 202/Bang/2021) dated 26 July 2022 • Alcon Laboratories India Pvt Ltd [IT(TP)A…

PERFETTI VAN MELLE INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-3(1), GURGAON

In the result, the additional ground raised by the assessee is allowed

ITA 463/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17

Bench: The Income Tax Appellate Tribunal, Delhi Bench “I-2”, New Delhi

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Ms. Meera Shrivastava, CIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80ISection 92C

…n few other decision of the Hon’ble High Court of Delhi that have upheld the same proposition: Whirlpool of India Ltd vs. DCIT [2016] 381 ITR 154; Bausch & Lomb Eyecare (India) Pvt Ltd vs. ACIT [2016] 381 ITR 227; Honda Siel Power Products Ltd vs. DCIT [2016] 283 CTR 322. 25. The Ld. Counsel also referred to the Transfer Pricing Study report and catena of other decisions in support of his argument that incurring of AMP expenses by the assessee company did not fall within the ambit and definition of “international transaction” 17 within the meaning of section 92B of the Act. He submitted that the AMP expenditure…

DCIT, CC-31, NEW DELHI vs. PERNOD RICARD INDIA PVT. LTD., NEW DELHI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 2601/DEL/2019[2014-15]Status: DisposedITAT Delhi15 May 2020AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

…of Maruti Suzuki (supra), Whirlpool India Pvt. Ltd. vs. CIT, 381 ITR 154, Bausch & Lamb Eyecare (India) Pvt. Ltd. vs. ACIT, 381 ITR 227, ITA No.1365,1379/Del/2018 & 2366/Del/2019 Volvoline Cummins Pvt. Ltd. (supra) and Honda Siel Power Products Ltd. vs. DCIT, 283 CTR 322, has held that the expenditure on account of AMP expenditure is not an international transaction. He also relied on the decision of the Tribunal in the case of Pepsico India Holdings Pvt. Ltd. vs. ACIT reported in 100 taxmann.com 159 to the above proposition. 20. The ld. DR on the other hand heavily relied on the order of the AO/TPO and relied o…

PERNOD RICARD INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 2366/DEL/2019[2014-15]Status: DisposedITAT Delhi15 May 2020AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

…of Maruti Suzuki (supra), Whirlpool India Pvt. Ltd. vs. CIT, 381 ITR 154, Bausch & Lamb Eyecare (India) Pvt. Ltd. vs. ACIT, 381 ITR 227, ITA No.1365,1379/Del/2018 & 2366/Del/2019 Volvoline Cummins Pvt. Ltd. (supra) and Honda Siel Power Products Ltd. vs. DCIT, 283 CTR 322, has held that the expenditure on account of AMP expenditure is not an international transaction. He also relied on the decision of the Tribunal in the case of Pepsico India Holdings Pvt. Ltd. vs. ACIT reported in 100 taxmann.com 159 to the above proposition. 20. The ld. DR on the other hand heavily relied on the order of the AO/TPO and relied o…

ACIT, CC- 31, NEW DELHI vs. PERNOD RICHARD INDIA PVT. LTD., NEW DELHI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1607/DEL/2018[2012-13]Status: DisposedITAT Delhi15 May 2020AY 2012-13

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

…of Maruti Suzuki (supra), Whirlpool India Pvt. Ltd. vs. CIT, 381 ITR 154, Bausch & Lamb Eyecare (India) Pvt. Ltd. vs. ACIT, 381 ITR 227, ITA No.1365,1379/Del/2018 & 2366/Del/2019 Volvoline Cummins Pvt. Ltd. (supra) and Honda Siel Power Products Ltd. vs. DCIT, 283 CTR 322, has held that the expenditure on account of AMP expenditure is not an international transaction. He also relied on the decision of the Tribunal in the case of Pepsico India Holdings Pvt. Ltd. vs. ACIT reported in 100 taxmann.com 159 to the above proposition. 20. The ld. DR on the other hand heavily relied on the order of the AO/TPO and relied o…

PERNOD RICARD INDIA PVT. LTD,GURGAON vs. DCIT, CENTRAL CIRCLE- 31, NEW DELHI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1365/DEL/2018[2012-13]Status: DisposedITAT Delhi15 May 2020AY 2012-13

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

…of Maruti Suzuki (supra), Whirlpool India Pvt. Ltd. vs. CIT, 381 ITR 154, Bausch & Lamb Eyecare (India) Pvt. Ltd. vs. ACIT, 381 ITR 227, ITA No.1365,1379/Del/2018 & 2366/Del/2019 Volvoline Cummins Pvt. Ltd. (supra) and Honda Siel Power Products Ltd. vs. DCIT, 283 CTR 322, has held that the expenditure on account of AMP expenditure is not an international transaction. He also relied on the decision of the Tribunal in the case of Pepsico India Holdings Pvt. Ltd. vs. ACIT reported in 100 taxmann.com 159 to the above proposition. 20. The ld. DR on the other hand heavily relied on the order of the AO/TPO and relied o…

GODREJ COSUMER PRODUCTS LTD,MUMBAI vs. ASST CIT CIR 14(1)(2), MUMBAI

Appeal stands dismissed whereas the assessee’s appeal stands partly allowed in terms of our above order

ITA 1102/MUM/2015[2010-11]Status: DisposedITAT Mumbai19 Jun 2019AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Farrokh V.Irani- Ld. ARFor Respondent: Shri Anand Mohan-CIT-DR
Section 143(3)Section 144C(5)Section 32

…transfer pricing provisions contained in Chapter-X of the Act as laid down in decisions of this Tribunal in Johnson & Johnson Pvt. Ltd. [ITA No.6142/Mum/2017], Hon’ble Delhi High Court in Maruti Suzuki India Ltd. [381 ITR 117], Honda Siel Power products Ltd. [283 CTR 322] & Whirlpool of India Ltd. [381 ITR 154]. It has been submitted there is no sanction to application of Bright Line Test on the basis of presumed / M/s Godrej Consumer Products Ltd. Assessment Year : 2010-11 alleged benefits to the Associated Enterprises [AE]. Our attention is further drawn to the fact that assessee company was joint venture betw…

JOHNSON & JOHNSON LTD.,GURGAON vs. DCIT, NEW DELHI

Appeal is dismissed

ITA 381/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Dec 2018AY 2010-11

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 143(3)Section 144CSection 144C(5)Section 92BSection 92C

…e Arm’s Length Compensation for functions performed, assets used and risk assumed by Indian entity. The Ld. AR relied upon the following decisions:- i) Sony Ericsson Mobile Communications (P) Ltd. Vs. CIT 374 ITR 118 (Del) ii) Honda Siel Products Ltd Vs. DCIT 283 CTR 322 (Del) iii) Diageo India (P) Ltd. Vs. Dy CIT ITA No. 7545/M/2012 iv) Nivea India (P) Ltd. Vs. ACIT 92 Taxmann.com 165 (Mum) v) Fuji Film Corporation Vs. ITO 92 TAxmann.com 411 (Del) 8. The Ld. AR further submitted that inclusion of selling commission, selling expenses and conference expenses under Advertising & Promotion Expenses are purely linke…

DCIT, NEW DELHI vs. M/S. SYNTHES MEDICAL PVT. LTD., NEW DELHI

Appeal is dismissed

ITA 124/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Dec 2018AY 2010-11

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 143(3)Section 144CSection 144C(5)Section 92BSection 92C

…e Arm’s Length Compensation for functions performed, assets used and risk assumed by Indian entity. The Ld. AR relied upon the following decisions:- i) Sony Ericsson Mobile Communications (P) Ltd. Vs. CIT 374 ITR 118 (Del) ii) Honda Siel Products Ltd Vs. DCIT 283 CTR 322 (Del) iii) Diageo India (P) Ltd. Vs. Dy CIT ITA No. 7545/M/2012 iv) Nivea India (P) Ltd. Vs. ACIT 92 Taxmann.com 165 (Mum) v) Fuji Film Corporation Vs. ITO 92 TAxmann.com 411 (Del) 8. The Ld. AR further submitted that inclusion of selling commission, selling expenses and conference expenses under Advertising & Promotion Expenses are purely linke…

PEPSICO INDIA HOLDINGS PVT. LTD.,GURGAON vs. ACIT, CENTRAL CIRCLE- 7, NEW DELHI

In the result, all the appeals of the assessee are treated as partly allowed

ITA 6582/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Dec 2018AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…few other decisions of the Hon’ble High Court of Delhi that have upheld the same proposition: Whirlpool of India Ltd vs. DCIT [2016] 381 ITR 154; Bausch & Lomb Eyecare (India) Pvt Ltd vs. ACIT [2016] 381 ITR 227; Honda Siel Power Products Ltd vs. DCIT [2016] 283 CTR 322. Thereafter, the he brought our attention towards a decision of coordinate bench of this Tribunal passed in the case of Goodyear India Ltd vs. DCIT [ITA No. 5650/Del/2011]. He submitted that the Revenue in this case as well had relied upon the clause in the Trademark and License Agreement, under which the assessee was required to submit its adver…

M/S PEPSICO INDIA HOLDINGS PVT. LTD.,,GURGAON vs. ACIT,, NEW DELHI

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4518/DEL/2016[2011-12]Status: DisposedITAT Delhi03 Dec 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…few other decisions of the Hon’ble High Court of Delhi that have upheld the same proposition: Whirlpool of India Ltd vs. DCIT [2016] 381 ITR 154; Bausch & Lomb Eyecare (India) Pvt Ltd vs. ACIT [2016] 381 ITR 227; Honda Siel Power Products Ltd vs. DCIT [2016] 283 CTR 322. Thereafter, the he brought our attention towards a decision of coordinate bench of this Tribunal passed in the case of Goodyear India Ltd vs. DCIT [ITA No. 5650/Del/2011]. He submitted that the Revenue in this case as well had relied upon the clause in the Trademark and License Agreement, under which the assessee was required to submit its adver…

M/S PEPSICO INDIA HOLDINGS PVT. LTD.,,GURGAON vs. ACIT,, NEW DELHI

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4517/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…few other decisions of the Hon’ble High Court of Delhi that have upheld the same proposition: Whirlpool of India Ltd vs. DCIT [2016] 381 ITR 154; Bausch & Lomb Eyecare (India) Pvt Ltd vs. ACIT [2016] 381 ITR 227; Honda Siel Power Products Ltd vs. DCIT [2016] 283 CTR 322. Thereafter, the he brought our attention towards a decision of coordinate bench of this Tribunal passed in the case of Goodyear India Ltd vs. DCIT [ITA No. 5650/Del/2011]. He submitted that the Revenue in this case as well had relied upon the clause in the Trademark and License Agreement, under which the assessee was required to submit its adver…

M/S PEPSICO INDIA HOLDINGS PVT. LTD.,,GURGAON vs. ACIT,, NEW DELHI

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4516/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…few other decisions of the Hon’ble High Court of Delhi that have upheld the same proposition: Whirlpool of India Ltd vs. DCIT [2016] 381 ITR 154; Bausch & Lomb Eyecare (India) Pvt Ltd vs. ACIT [2016] 381 ITR 227; Honda Siel Power Products Ltd vs. DCIT [2016] 283 CTR 322. Thereafter, the he brought our attention towards a decision of coordinate bench of this Tribunal passed in the case of Goodyear India Ltd vs. DCIT [ITA No. 5650/Del/2011]. He submitted that the Revenue in this case as well had relied upon the clause in the Trademark and License Agreement, under which the assessee was required to submit its adver…

M/S. PEPSI FOODS LIMITED,GURGAON vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee are treated as partly allowed

ITA 1044/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Dec 2018AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…few other decisions of the Hon’ble High Court of Delhi that have upheld the same proposition: Whirlpool of India Ltd vs. DCIT [2016] 381 ITR 154; Bausch & Lomb Eyecare (India) Pvt Ltd vs. ACIT [2016] 381 ITR 227; Honda Siel Power Products Ltd vs. DCIT [2016] 283 CTR 322. Thereafter, the he brought our attention towards a decision of coordinate bench of this Tribunal passed in the case of Goodyear India Ltd vs. DCIT [ITA No. 5650/Del/2011]. He submitted that the Revenue in this case as well had relied upon the clause in the Trademark and License Agreement, under which the assessee was required to submit its adver…

PEPSI FOODS PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are treated as partly allowed

ITA 2511/DEL/2013[2008-09]Status: DisposedITAT Delhi03 Dec 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…few other decisions of the Hon’ble High Court of Delhi that have upheld the same proposition: Whirlpool of India Ltd vs. DCIT [2016] 381 ITR 154; Bausch & Lomb Eyecare (India) Pvt Ltd vs. ACIT [2016] 381 ITR 227; Honda Siel Power Products Ltd vs. DCIT [2016] 283 CTR 322. Thereafter, the he brought our attention towards a decision of coordinate bench of this Tribunal passed in the case of Goodyear India Ltd vs. DCIT [ITA No. 5650/Del/2011]. He submitted that the Revenue in this case as well had relied upon the clause in the Trademark and License Agreement, under which the assessee was required to submit its adver…

CANON INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

Appeal is dismissed

ITA 832/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Aug 2018AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92B

…’s Brand, an international transaction cannot be inferred. The Ld. AR relied on the following decisions: • Maruti Suzuki India Ltd. vs. CIT (2016) 381 ITR 154 (Del) • CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Del) • Honda Siel Power Products (2016) 283 CTR 322 (Del) • Bausch & Lomb Eyecare (India) (P) Ltd. vs. ACIT (2016) 381 ITR 227 (Del) • Widex India Pvt. Ltd. vs ACIT: [2017] 78 taxmann.com 348 (Chandigarh - Trib.) • Nippon Paint India Pvt vs ACIT: [2017] 79 taxmann.com 8 (Chennai - Trib.) • Essilor India Private Limited Vs DCIT: [2016] 178 TTJ 69 (Bangalore - Trib.) • Goodyear India Ltd v DCIT: [20…

DCIT, NEW DELHI vs. M/S. CANON INDIA PVT. LTD., GURGAON

Appeal is dismissed

ITA 1052/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Aug 2018AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92B

…’s Brand, an international transaction cannot be inferred. The Ld. AR relied on the following decisions: • Maruti Suzuki India Ltd. vs. CIT (2016) 381 ITR 154 (Del) • CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Del) • Honda Siel Power Products (2016) 283 CTR 322 (Del) • Bausch & Lomb Eyecare (India) (P) Ltd. vs. ACIT (2016) 381 ITR 227 (Del) • Widex India Pvt. Ltd. vs ACIT: [2017] 78 taxmann.com 348 (Chandigarh - Trib.) • Nippon Paint India Pvt vs ACIT: [2017] 79 taxmann.com 8 (Chennai - Trib.) • Essilor India Private Limited Vs DCIT: [2016] 178 TTJ 69 (Bangalore - Trib.) • Goodyear India Ltd v DCIT: [20…

DCIT, NEW DELHI vs. M/S. CANON INDIA PVT. LTD., GURGAON

Appeal is dismissed

ITA 2275/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Aug 2018AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92B

…’s Brand, an international transaction cannot be inferred. The Ld. AR relied on the following decisions: • Maruti Suzuki India Ltd. vs. CIT (2016) 381 ITR 154 (Del) • CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Del) • Honda Siel Power Products (2016) 283 CTR 322 (Del) • Bausch & Lomb Eyecare (India) (P) Ltd. vs. ACIT (2016) 381 ITR 227 (Del) • Widex India Pvt. Ltd. vs ACIT: [2017] 78 taxmann.com 348 (Chandigarh - Trib.) • Nippon Paint India Pvt vs ACIT: [2017] 79 taxmann.com 8 (Chennai - Trib.) • Essilor India Private Limited Vs DCIT: [2016] 178 TTJ 69 (Bangalore - Trib.) • Goodyear India Ltd v DCIT: [20…

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