CIT v. Salora International Ltd.

308 ITR 199High Court2009#1058 most cited

What is CIT v. Salora International Ltd. authority for?

Advertisement and brand promotion expenses are revenue in nature; merely improving brand recognition or deriving an enduring benefit does not automatically convert them into capital expenditure.

103

judgments rely on this decision, according to BharatTax’s citation analysis of 368,382 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Salora International Ltd. · 308 ITR 199 · Section 37(1) · revenue expenditure · capital expenditure · advertisement expenses · brand promotion · marketing expenditure · enduring benefit test · deduction

Sections most often in play

Section 143(3)Section 10(2A)Section 14ASection 1961Section 260ASection 36(1)(iii)Section 37Section 37(1)
Read the full judgment

Issues it is cited on

test of enduring benefitprofit split methodbright line testamp expendituresection 92fenduring benefitsection 92brevenue expenditurecapital expenditurearm's length priceassociated enterprisestransfer pricing adjustment

Judgments citing CIT v. Salora International Ltd.

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

ITA 52/DEL/2013[2008-09]Status: DisposedITAT Delhi04 Oct 2019AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Sansung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, Special Range- 8, New Delhi

ITA 2511/DEL/2018[2011-12]Status: DisposedITAT Delhi04 Oct 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. JCIT, New Delhi

ITA 868/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Oct 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

ITA 6741/DEL/2014[2010-11]Status: DisposedITAT Delhi04 Oct 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

ACIT, New Delhi vs. M/S Samsung India Electronics Ltd., Gurgaon

ITA 3410/DEL/2012[2005-06]Status: DisposedITAT Delhi04 Oct 2019AY 2005-06

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

ITA 3248/DEL/2012[2005-06]Status: DisposedITAT Delhi04 Oct 2019AY 2005-06

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

ITA 5315/DEL/2011[2007-08]Status: DisposedITAT Delhi04 Oct 2019AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the recalled matter of the appeal in ITA No

ITA 914/DEL/2015[2011-12]Status: DisposedITAT Delhi10 Jul 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 144C(13)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.910 to 914/Del/2015 Assessment Years:2007-08 to 2011-12 M/s. Pernod Ricard India Pvt. Vs. DCIT, Ltd. (Formerly known as Central Circle-31, New Delhi Seagram India Pvt. Ltd.), 104, Ashoka Estate, Barakhamba Road, New Delhi PAN :AAACS4781P (Appellant) (Respondent) Appellant by Sh. Deepak Chopra, Adv. Sh. Yujit Pareek, Adv.; and Ms. Rashi Khanna, Adv. Respondent by Sh. Sanjay I. Bara, CIT(DR) Date of hearing 01.07.2019 Date of pronouncement 10.07.2019 ORDER PER O.…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the recalled matter of the appeal in ITA No

ITA 912/DEL/2015[2009-10]Status: DisposedITAT Delhi10 Jul 2019AY 2009-10

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 144C(13)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.910 to 914/Del/2015 Assessment Years:2007-08 to 2011-12 M/s. Pernod Ricard India Pvt. Vs. DCIT, Ltd. (Formerly known as Central Circle-31, New Delhi Seagram India Pvt. Ltd.), 104, Ashoka Estate, Barakhamba Road, New Delhi PAN :AAACS4781P (Appellant) (Respondent) Appellant by Sh. Deepak Chopra, Adv. Sh. Yujit Pareek, Adv.; and Ms. Rashi Khanna, Adv. Respondent by Sh. Sanjay I. Bara, CIT(DR) Date of hearing 01.07.2019 Date of pronouncement 10.07.2019 ORDER PER O.…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the recalled matter of the appeal in ITA No

ITA 911/DEL/2015[2008-09]Status: DisposedITAT Delhi10 Jul 2019AY 2008-09

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 144C(13)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.910 to 914/Del/2015 Assessment Years:2007-08 to 2011-12 M/s. Pernod Ricard India Pvt. Vs. DCIT, Ltd. (Formerly known as Central Circle-31, New Delhi Seagram India Pvt. Ltd.), 104, Ashoka Estate, Barakhamba Road, New Delhi PAN :AAACS4781P (Appellant) (Respondent) Appellant by Sh. Deepak Chopra, Adv. Sh. Yujit Pareek, Adv.; and Ms. Rashi Khanna, Adv. Respondent by Sh. Sanjay I. Bara, CIT(DR) Date of hearing 01.07.2019 Date of pronouncement 10.07.2019 ORDER PER O.…

M/S Yakult Danone India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal filed by assessee stands allowed

ITA 996/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Mar 2019AY 2011-12

Bench: Shri R.K.Panda & Smt. Beena A Pillaia.Y. 2011-12 Yakult Danone India P Ltd. D.C.I.T. Circle 27(1) 16, 1St Floor Vs. New Delhi Community Centre Okhla Industrial Area, Phase I New Delhi

Section 143Section 144CSection 92BSection 92CSection 92F

…e profit earning machinery in motion or not for earning profits.". (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata, Hero, Mahindra, TVS, Baja], Godrej, Videocon group and several others are both manufact…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 910/DEL/2015[2007-08]Status: DisposedITAT Delhi15 Mar 2019AY 2007-08

Bench: Shri N.K. Billaiya & Shri Sandeep Gosain[A.Y 2007-08] M/S Pernod Ricard [India] Vs. The Dy. C.I.T Pvt Ltd, [Formerly Known As Central Circle -31 Seagram India Pvt Ltd New Delhi 104, Ashoka Estate, Barakhamba Road New Delhi Pan: Aaacs 4781 P (Applicant) (Respondent) Assessee By : Shri Deepak Chopra, Adv Smt. Rashi Khanna, Adv. Shri Yojit Pareek, Adv. Department By : Shri Sanjay I Bara, Cit-Dr

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri Sanjay I Bara, CIT-DR
Section 153A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER [A.Y 2007-08] M/s Pernod Ricard [India] Vs. The Dy. C.I.T Pvt Ltd, [Formerly known as Central Circle -31 Seagram India Pvt Ltd New Delhi 104, Ashoka Estate, Barakhamba Road New Delhi PAN: AAACS 4781 P (Applicant) (Respondent) Assessee By : Shri Deepak Chopra, Adv Smt. Rashi Khanna, Adv. Shri Yojit Pareek, Adv. Department By : Shri Sanjay I Bara, CIT-DR Date of Hearing : 13.03.2019 Date of Pronouncement : 15.03.2019 ORDER PER N.K. BILLAIYA, ACCOUNTANT M…

DCIT, New Delhi vs. M/S Oxigen Services India Pvt. Ltd., New Delhi

In the result both the appeals of the revenue are dismissed

ITA 3766/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Feb 2019AY 2010-11

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Smt NainaSoin Kapil, CIT DRFor Respondent: Sh SatyenSethi, Advocate
Section 14Section 143(3)

…rther submitted that Ld. CIT(A) rightly considered these aspects in their proper perspective and decided the issue in favour of the assessee in the light of the decisions of the jurisdictional High Court in the cases of CIT vs. SaloraInternational Ltd (2009) 308 ITR 199 (Del) and CIT Vs. PepsiCo India Holdings Private Limited (2012) 207 taxman 5 (Del). He further submitted that in assessee’s own case for the assessment year 2009-10, a coordinate Bench of this Tribunal accepted the contention of the assessee in ITA No. 3812/Del/2015 and on that aspect placed reliance on the decisions of the Hon’ble directional Hi…

DCIT, New Delhi vs. M/S Oxigen Services India Pvt. Ltd., New Delhi

In the result both the appeals of the revenue are dismissed

ITA 3765/DEL/2015[2008-09]Status: DisposedITAT Delhi15 Feb 2019AY 2008-09

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Smt NainaSoin Kapil, CIT DRFor Respondent: Sh SatyenSethi, Advocate
Section 14Section 143(3)

…rther submitted that Ld. CIT(A) rightly considered these aspects in their proper perspective and decided the issue in favour of the assessee in the light of the decisions of the jurisdictional High Court in the cases of CIT vs. SaloraInternational Ltd (2009) 308 ITR 199 (Del) and CIT Vs. PepsiCo India Holdings Private Limited (2012) 207 taxman 5 (Del). He further submitted that in assessee’s own case for the assessment year 2009-10, a coordinate Bench of this Tribunal accepted the contention of the assessee in ITA No. 3812/Del/2015 and on that aspect placed reliance on the decisions of the Hon’ble directional Hi…

Pepsico India Holdings Pvt. Ltd., Gurgaon vs. DCIT, Central Circle- 7, New Delhi

In the result, appeal of Assessee is partly allowed

ITA 7933/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2019AY 2014-15

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

For Appellant: Shri Yojit PareekFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 144C(5)Section 92BSection 92CSection 92F

…profit earning machinery in motion or not for earning profits.". (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata, Hero, Mahindra, TVS, Baja], Godrej, Videocon group and several others are both manufac…

DCIT, New Delhi vs. M/S Oxigen Services India Pvt. Ltd., New Delhi

In the result, the appeal filed by the revenue is dismissed

ITA 3812/DEL/2015[2009-10]Status: DisposedITAT Delhi07 Jan 2019AY 2009-10

Bench: Sh. R.K. Panda & Sh. Sudhanshu Srivastavaassessment Year: 2009-10 Dcit Oxigen Services India Pvt. Vs Circle 19 (1) Ltd. Unit No.31, Tribhuvan New Delhi Complex, Ishwar Nagar, New Friends Colony, New Delhi -110065 Pan : Aabci1405K (Appellant) (Respondent)

Section 36

…n @ 15% by treating the same as capital in nature and made addition of Rs.1,71,08,949/-. 23.1 Before CIT (A) the assessee made elaborate submissions. The decisions of Hon’ble Delhi High Court in the case of CIT (A) Vs. Salora International Limited reported in 308 ITR 199 and the decision in the case of Pepsico India Holdings India Private Limited were brought to the notice of the CIT(A). 24. Based on the arguments advanced before him, the Ld. CIT(Appeals) decided the issue in favour of the assessee by holding that the expenditure of Rs.1,71,08,949/- on advertisement is revenue expenditure in nature and is allowa…

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)

…e profit earning machinery in motion or not for earning profits.". (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata, Hero, Mahindra, TVS, Baja], Godrej, Videocon group and several others are both manufac…

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)

…e profit earning machinery in motion or not for earning profits.". (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata, Hero, Mahindra, TVS, Baja], Godrej, Videocon group and several others are both manufac…

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)

…e profit earning machinery in motion or not for earning profits.". (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata, Hero, Mahindra, TVS, Baja], Godrej, Videocon group and several others are both manufac…

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)

…e profit earning machinery in motion or not for earning profits.". (Also see, CIT v. Spice Distribution Ltd., I. T. A. No. 597 of 2014, decided by the Delhi High Court on September 19, 2014 [2015] 374 ITR 30 (Delhi) and CTT v. Salora International Ltd. [2009] 308 ITR 199 (Delhi). Accepting the parameters of the "bright line test" and if the said para meters and tests are applied to Indian companies with reputed brands and substantial AMP expenses would lead to difficulty and unforeseen tax implications and complications. Tata, Hero, Mahindra, TVS, Baja], Godrej, Videocon group and several others are both manufac…