BMW India (P) Ltd. v. DCIT, Gurgaon

88 Taxmann.com 26Reported decision#9912 most cited

What is BMW India (P) Ltd. v. DCIT, Gurgaon authority for?

Expenditure on advertisement, marketing, and promotion (AMP) can be treated as an international transaction subject to the arm's length principle if it benefits a foreign associated enterprise's brand.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Also referred to as

BMW India · DCIT Gurgaon · AMP expenditure · international transaction · arm's length principle · associated enterprise · brand benefit · section 92B · section 92F · 88 Taxmann.com 26

Sections most often in play

Section 234BSection 234CSection 92BSection 92FSection 115JBSection 115PSection 143(3)Section 144B

Issues it is cited on

bright line testamp expenditurecomparable uncontrolled price methodsection 92(1)cost plus methodfunctional analysissection 80jjasection 92fsection 80jjaasection 92c(3)management feesbenchmarking analysis

Judgments citing BMW India (P) Ltd. v. DCIT, Gurgaon

Lg Electronics India Private Limited, Mathura Road, New Delhi vs. Deputy Commissioner of Income Tax, Delhi

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

ITA 433/DEL/2024[2005-06]Status: DisposedITAT Delhi15 Oct 2025AY 2005-06

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

Lg Electronics India Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, Delhi

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

ITA 430/DEL/2024[2006-07]Status: DisposedITAT Delhi15 Oct 2025AY 2006-07

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

DCIT, Circle-13(1), New Delhi vs. Lg Electronics India Pvt. Ltd., Delhi

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

ITA 2035/DEL/2021[2007-08]Status: DisposedITAT Delhi15 Oct 2025AY 2007-08

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

DCIT, Circle-15(2), New Delhi vs. Lg Electronics India Pvt. Ltd., New Delhi

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

ITA 1267/DEL/2020[2007-08]Status: DisposedITAT Delhi15 Oct 2025AY 2007-08

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

Lg Electronics India Pvt. Ltd., New Delhi vs. DCIT, Circle-15(2), New Delhi

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

ITA 9000/DEL/2019[2014-15]Status: DisposedITAT Delhi15 Oct 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

Lg Electronics India Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 5, New Delhi

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

ITA 7424/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

Lg Electronics India Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 5, New Delhi

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

ITA 6838/DEL/2017[2012-13]Status: DisposedITAT Delhi15 Oct 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

M/S Lg Electronics India Pvt. Ltd., New Delhi vs. DCIT, Noida

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

ITA 991/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Oct 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

DCIT, Noida vs. M/S. L.G. Electronics India Pvt. Ltd., Greater Noida

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

ITA 1969/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Oct 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Dharm Veer Singh, CIT(DR)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 6838/Del/2017 & 7424/Del/2018 (Assessment Years: 2012-13 & 2013-14) LG Electronics India Pvt. Ltd, Vs. Addl. CIT, A Wing, Third Floor, D-3, Special Range-5, District Centre, Saket, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACL1745Q LG Electronics India Pvt. Ltd, Vs. DCIT, A Wing, Third Floor, D-3, Circle-2, Noida (UP) District Centre, Saket, New Delhi (Appellant) (Respondent) PAN: AAACL1745Q ITA Nos. 433 & 430/Del/2024 (Assessment Years: 2005-06 & 2006…

Tupperware India Private Limited, New Delhi vs. DCIT, Circle-25(1), New Delhi

In the result, the appeal of the assessee for AY 2018-19 is partly allowed for statistical purposes

ITA 462/DEL/2022[2017-18]Status: DisposedITAT Delhi17 Apr 2025AY 2017-18

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Rohit Tiwari, AdvFor Respondent: Shri S. K. Jadav, CIT DR
Section 143(3)Section 144BSection 144CSection 144C(3)Section 92CSection 92F

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 462 AND 2409/Del/2022 (Assessment Years: 2017-18 & 2018-19) Tupperware India Private Vs. ITO, Ltd, National Faceless 204-206, Tolstoy House, 15 Appeal Centre (NFAC), Tolstoy Marg, Connaught Place, Delhi New Delhi (Appellant) (Respondent) PAN: AAACT3770D Assessee by : Shri Rohit Tiwari, Adv Ms. Tanya, Adv Ms. Shivani, Adv Revenue by: Shri S. K. Jadav, CIT DR Date of Hearing 20/01/2025 Date of pronouncement 17/04/2025 O R D E R PER M. BALAGANESH, AM 1. Assessee M/s…

Tupperware India Private Limited, New Delhi vs. ACIT, Circle-25(1), New Delhi

In the result, the appeal of the assessee for AY 2018-19 is partly allowed for statistical purposes

ITA 2409/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Apr 2025AY 2018-19

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Rohit Tiwari, AdvFor Respondent: Shri S. K. Jadav, CIT DR
Section 143(3)Section 144BSection 144CSection 144C(3)Section 92CSection 92F

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 462 AND 2409/Del/2022 (Assessment Years: 2017-18 & 2018-19) Tupperware India Private Vs. ITO, Ltd, National Faceless 204-206, Tolstoy House, 15 Appeal Centre (NFAC), Tolstoy Marg, Connaught Place, Delhi New Delhi (Appellant) (Respondent) PAN: AAACT3770D Assessee by : Shri Rohit Tiwari, Adv Ms. Tanya, Adv Ms. Shivani, Adv Revenue by: Shri S. K. Jadav, CIT DR Date of Hearing 20/01/2025 Date of pronouncement 17/04/2025 O R D E R PER M. BALAGANESH, AM 1. Assessee M/s…

BMW India (P) Ltd. v. DCIT, Gurgaon (88 Taxmann.com 26) — Cited in 11 Judgments | BharatTax