Bausch & Lomb Eye Care (India) Pvt. Ltd. v. Additional CIT

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

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

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

…de hors the BLT. There is nothing in the Act whichindicates how, in the absence of the BLT, one can discern the existence of an international transaction as far as AMP expenditure isconcerned. [Para 40]” ii) Bausch & Lomb Eye Care (India) (P) Ltd. reported in 381 ITR 227: “60. The transfer pricing adjustment is not expected to be made by deducing from the difference between the ‘excessive’ AMP expenditure incurred by the assessee and the AMP expenditure of a comparable entity that an international transaction exists and then proceeding to make the adjustment of the difference in order to determine the value of su…

MASSIMO DUTTI INDIA PRIVATE LIMITED,GURGAON vs. ACIT, CIRCLE-1(1), GURGAON

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumarmassimo Dutti India Pvt. Ltd, Vs. Acit, Unit No. 1 (Office 1) 8Th Floor, Circle-1(1), Ambience Island, Nh-8, Gurgaon Gurugram, Hayana-122 002 (Appellant) (Respondent) Pan: Aajcm0103G Assessee By : Shri Ravi Sharma, Adv Ms. Shruti Khimta, Adv Ms. Kashish Gupta, Ca Revenue By: Shri S. K. Jadav, Cit Dr Date Of Hearing 11/09/2025 Date Of Pronouncement 08/12/2025

…ased from associated entities and there are sales effected to unrelated parties without any further processing. In fact, a Division Bench of this Court in its decision in Bausch & Lomb Eyecare (India) Pvt. Ltd. u. Additional Commissioner of Income Tax, (2016) 381 ITR 227 (Del), while considering the decision of this Court in Sony Ericsson Mobile Communications India Put. Ltd. v. Commissioner of Income Tax, (2015) 374 ITR 118 (Del), noted that: "The RP Method loses its accuracy and reliability where the reseller adds substantially to the value of the product or the goods are further processed or incorporated into…

PR. COMMISSIONER OF INCOME TAX, DELHI 1 vs. M/S AMADEUS INDIA PVT. LTD.

Appeal is dismissed being covered

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

…ITA 511/2025 Page 1 of 12 $~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 10.10.2025 + ITA 511/2025 PR. COMMISSIONER OF INCOME TAX, DELHI 1.....Appellant Through: Mr. Vipul Agrawal, SSC with Ms. Sakshi Shairwal, Mr. Akshat Singh, JSCs and Mr. Gaoraang Ranjan and Ms Harshita Kotru, Advs. versus M/S AMADEUS INDIA PVT. LTD. .....Respondent Through: Mr. Mayank Nagi and Mr. Tarun Singh, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE…

PR. COMMISSIONER OF INCOME TAX-1 vs. CASIO INDIA COMPANY PVT. LTD.

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

…the taxpayer in which for promoting the sales of its product in India and not to benefit in any manner its AE i.e. Casio Japan. 19. Hon'ble Delhi High Court in subsequent decisions viz. Bausch & Lomb Eye Care (India) Pvt. Ltd. v. Additional CIT (2016) 381 ITR 227 (Del.) and Honda Siel Power Products Ltd. v. Dy. CIT (2016) 237 Taxman 304 held that it is for the Revenue to firstly discharge the onus to prove the existence of an international transaction between the taxpayer and its AE and only thereafter ALP of international transactions involving AMP can be computed. 20. In the instant case, there…

WRIGLEY INDIA PRIVATE LIMITED,DELHI vs. ACIT,CIRCLE-27(2), DELHI

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

…(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 observed that AMP expenses is not an international transaction and thus deleted the additions made on account of TP adjustment on AMP expenses and requested for the confirmation of the order of ld. CIT(A). 26. After having considered the rival submissions, we find that in the i…

DCIT, CIRCLE-25(1), NEW DELHI vs. WRIGLEY INDIA P.LTD, NEW DELHI

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

…(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 observed that AMP expenses is not an international transaction and thus deleted the additions made on account of TP adjustment on AMP expenses and requested for the confirmation of the order of ld. CIT(A). 26. After having considered the rival submissions, we find that in the i…

DCIT, CIRCLE- 25(1), NEW DELHI vs. WRIGLEY INDIA PVT. LTD., NEW DELHI

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

…(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 observed that AMP expenses is not an international transaction and thus deleted the additions made on account of TP adjustment on AMP expenses and requested for the confirmation of the order of ld. CIT(A). 26. After having considered the rival submissions, we find that in the i…

JCIT, CIRCLE-27(2), NEW DELHI vs. WRIGLEY INDIA PVT. LTD., NEW DELHI

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

…(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 observed that AMP expenses is not an international transaction and thus deleted the additions made on account of TP adjustment on AMP expenses and requested for the confirmation of the order of ld. CIT(A). 26. After having considered the rival submissions, we find that in the i…

AYATNA REALTY PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE-3(2), NEW DELHI

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

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)

…(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 observed that AMP expenses is not an international transaction and thus deleted the additions made on account of TP adjustment on AMP expenses and requested for the confirmation of the order of ld. CIT(A). 26. After having considered the rival submissions, we find that in the…

AYATNA REALTY PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE-3(2), NEW DELHI

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

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)

…(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 observed that AMP expenses is not an international transaction and thus deleted the additions made on account of TP adjustment on AMP expenses and requested for the confirmation of the order of ld. CIT(A). 26. After having considered the rival submissions, we find that in the…

PR. COMMISSIONER OF INCOME TAX-1, DELHI vs. D LIGHT ENERGY P. LTD.

The appeal is dismissed, alongwith all the pending

Bench: HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

…ially when goods are purchased from associated entities and there are sales effected to unrelated parties without any further processing. In fact, a Division Bench of this Court in its decision in Bausch & Lomb Eyecare (India) Pvt. Ltd. v. Addl. CIT (2016) 381 ITR 227/237 Taxman 24/65 taxmann.com 141 (Delhi), while considering the decision of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT (2015) 374 ITR 118/231 Taxman 113/55 taxmann.com 240 (Delhi), noted that: “The RP Method loses its accuracy and reliability where the reseller adds substantially to the value of the product…

GREENLAND FINANCE AND LEASING P. LTD.,DELHI vs. ITO, NEW DELHI

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

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)

…(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 observed that AMP expenses is not an international transaction and thus deleted the additions made on account of TP adjustment on AMP expenses and requested for the confirmation of the order of ld. CIT(A). 26. After having considered the rival submissions, we find that in the…

GREENLAND FINANCE AND LEASING P. LTD.,DELHI vs. ITO, NEW DELHI

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

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)

…(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 observed that AMP expenses is not an international transaction and thus deleted the additions made on account of TP adjustment on AMP expenses and requested for the confirmation of the order of ld. CIT(A). 26. After having considered the rival submissions, we find that in the…

PR. COMMISSIONER OF INCOME TAX- 2, DELHI vs. M/S. BURBERRY INDIA PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

…ITA No.471/2019 Page 1 of 20 $~123 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 24.10.2024 + ITA 471/2019 PR. COMMISSIONER OF INCOME TAX- 2, DELHI ..... Appellant Through: Mr Aseem Chawla, SSC with Ms Pratishtha Chaudhary, Advocates. Versus M/S. BURBERRY INDIA PVT. LTD. ..... Respondent Through: Mr Vishal Kalra and Mr S.S. Tomar, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA VIBHU BAKHRU, J. (Oral) 1. The Revenue has filed the present appeal unde…

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

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…awing reference to DRP objections at page 396 to 400 it is submitted that such disallowance in relation to section 10 AA and further addition were totally unjustified and misconceived. G By reference to para 61 of Bausch & Lomb Eyecare (India) private limited 381 ITR 227 it is submitted that AMP function and international transaction of distribution being bench marked are distinct (pg 749-766 of convenience compendium). By reference to para 43 of Hon'ble High court decision in Maruti 381 ITR 117 (pg 767-791 of convenience compendium) it is submitted that Hon'ble court notes that conclusion on international transa…

SONY INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…awing reference to DRP objections at page 396 to 400 it is submitted that such disallowance in relation to section 10 AA and further addition were totally unjustified and misconceived. G By reference to para 61 of Bausch & Lomb Eyecare (India) private limited 381 ITR 227 it is submitted that AMP function and international transaction of distribution being bench marked are distinct (pg 749-766 of convenience compendium). By reference to para 43 of Hon'ble High court decision in Maruti 381 ITR 117 (pg 767-791 of convenience compendium) it is submitted that Hon'ble court notes that conclusion on international transa…

SAMSUNG INDIA ELECTRONICS PVT. LTD.,GURGAON vs. DCIT CIRCLE-22(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed in the aforesaid manner

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

…nsaction arbitrarily by referring to an unjustifiable allegation of “excessive” AMP expenditure. 11. It was further submitted that based on the decisions of the Hon’ble Delhi High Court in Maruti Suzuki (2015) 381 ITR 117 (Delhi); and Bausch & Lomb (2016) 381 ITR 227 (Delhi), the Tribunal in prior years has given a categorical finding that there is no basis to expand the ambit of international transaction pertaining to cost to cost reimbursement of 10 Samsung India Electronics. marketing expenses to a much larger “excessive” AMP expenditure. It was further submitted that once the existence of an internation…

LUXOTTICA INDIA EYEWEAR PRIVATE LTD. ,HARYANA vs. CIRCLE 13(1), DELHI

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 793/Del/2022, A.Y. 2017-18 Luxottica India Eyewear Pvt. Vs. Dcit Ltd. Circle 13(1), 7Th Floor, Dlf Cyber City, Delhi Gurgaon, Haryana-122002 Pan : Aabcl3871C (Appellant) (Respondent)

…rnational transaction of Import of goods. This view of treating AMP as a function has been 11 taken by considering the judgment of the Hon’ble jurisdictional High Court in the case of Bausch & Lomb Eyecare India Pvt Ltd. and Or s. Vs. Addl.CIT and Ors. (2016) 381 ITR 227 (Del) in which it has been held: “that a distinction is required to be drawn between ‘a function’ and ‘a transaction’ and that every expenditure forming part of the function cannot be construed as a transaction.” We are satisfied with the view taken by the TPO in this regard, which is also supported by the judgment in Sony Ericsson (2015) 374 ITR…