(i) Maruti Suzuki India Ltd. v. CIT

282 CTR 1High Court2016#6153 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Judgments citing (i) Maruti Suzuki India Ltd. v. CIT

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)

…absence of such arrangement / understanding, there is no case of AMP being an international transaction. This same ratio has been upheld by courts in various cases. Reliance was placed on various judicial pronouncements in Maruti Suzuki India Limited [[2015] 282 CTR 1 (Delhi)] (‘Maruti 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 mach…

KIMBERLY CLARK LEVER PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed for statistical purposes and the appeal of Revenue is dismissed in the above terms

ITA 492/PUN/2016[2011-12]Status: DisposedITAT Pune30 Aug 2022AY 2011-12
For Appellant: Shri Percy PardiwalaFor Respondent: Shri J. P. Chadraker
Section 143(3)Section 92BSection 92C

…annot be acceded to. 20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P) Ltd.(supra), the Hon’ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. Vs. CIT (282 CTR 1), (ii) CIT vs. Whirlpool of India Ltd. (129 DTR (169), (iii) Bausch & Lomb Eyecare (India) (P) Ltd. Vs. Addl.CIT (129 DTR 201) and (iv) Yum Restaurants (India) Pvt. Ltd. Vs. ITO (ITA No.349/2015 dated 13/01/2016) and (v) Honda Seil Products In the above-mentioned decisions, the issue of the very existence of international transaction on incurring A…

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. KIMBERLY CLARK LEVER PVT. LTD.,, PUNE

In the result, appeal of assessee is allowed for statistical purposes and the appeal of Revenue is dismissed in the above terms

ITA 351/PUN/2016[2011-12]Status: DisposedITAT Pune30 Aug 2022AY 2011-12
For Appellant: Shri Percy PardiwalaFor Respondent: Shri J. P. Chadraker
Section 143(3)Section 92BSection 92C

…annot be acceded to. 20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P) Ltd.(supra), the Hon’ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. Vs. CIT (282 CTR 1), (ii) CIT vs. Whirlpool of India Ltd. (129 DTR (169), (iii) Bausch & Lomb Eyecare (India) (P) Ltd. Vs. Addl.CIT (129 DTR 201) and (iv) Yum Restaurants (India) Pvt. Ltd. Vs. ITO (ITA No.349/2015 dated 13/01/2016) and (v) Honda Seil Products In the above-mentioned decisions, the issue of the very existence of international transaction on incurring A…

ASSISTANT COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. KIMBERLY CLARK LEVER PVT. LTD.,, PUNE

In the result, appeal of assessee is allowed for statistical purposes and the appeal of Revenue is dismissed in the above terms

ITA 576/PUN/2015[2010-11]Status: DisposedITAT Pune20 Jul 2022AY 2010-11
For Appellant: Shri Percy PardiwallaFor Respondent: Shri J.P. Chandraker
Section 143(3)Section 92BSection 92C

…annot be acceded to. 20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P) Ltd.(supra), the Hon’ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. Vs. CIT (282 CTR 1), (ii) CIT vs. Whirlpool of India Ltd. (129 DTR (169), (iii) Bausch & Lomb Eyecare (India) (P) Ltd. Vs. Addl.CIT (129 DTR 201) and (iv) Yum Restaurants (India) Pvt. Ltd. Vs. ITO (ITA No.349/2015 dated 13/01/2016) and (v) Honda Seil Products In the above-mentioned decisions, the issue of the very existence of international transaction on incurring A…

DEPUTY COMMSSIONER OF INCOME TAX CIRCLE-1(1), PUNE vs. FERRERO INDIA PVT.LTD, PUNE

ITA 7/PUN/2021[2011-12]Status: DisposedITAT Pune06 Jul 2022AY 2011-12
For Appellant: S/Shri Ajit Kumar Jain and Siddesh ChauguleFor Respondent: Smt. Vidya Bajpai

…nnot be acceded to. 20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P) Ltd. (supra), the Hon’ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. Vs. CIT (282 CTR 1), (ii) CIT vs. Whirlpool of India Ltd. (129 DTR (169), A.Y. 2011-12 (iii) Bausch & Lomb Eyecare (India) (P) Ltd. Vs. Addl. CIT (129 DTR 201) and (iv) Yum Restaurants (India) Pvt. Ltd. Vs. ITO (ITA No.349/2015 dated 13/01/2016) and (v) Honda SeilProducts In the above-mentioned decisions, the issue of the very existence of international transaction o…

M/S. HIMALAYA WELLNESS COMPANY (FORMERLY KNOWN AS THE HIMALAYA DRUG COMPANY),BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(1)(1), BENGALURU

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 259/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Jun 2022AY 2017-18

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.259/Bang/2022 : Asst.Year 2017-2018 M/S.Himalaya Wellness Company The Deputy Commissioner Of (Formerly Known As The Himalaya Income-Tax, Circle 6(1)(1) V. Bengaluru. Drug Company), Makali, Tumkur Road Bengaluru – 562 162. Pan : Aadft3025B. (Appellant) (Respondent)

For Appellant: Sri.Padamchand Kincha, CAFor Respondent: Sri.Sumer Singh Meena, CIT -DR
Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 2(11)Section 92C

…not be acceded to. 20. Subsequest to the decision in the case of Sony Ericsson Mobile Communication India (P.) Ltd. (supra) the Hon'ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. v. CIT (282 CTR 1), (ii) CIT v. Whirlpool of India Ltd. (129 DTR 169), (iii) Baush & Lomb Eyecare (India) (P.) Ltd. v. Addl. CIT (129 DTR 201) and (iv) Yum Restaurant (India) Pvt. Ltd. v. ITO (ITA No. 349/2015 dated 13-1-2016) and (v) Honda Sel Products In the above-mentioned decisions, the issue of the very existence of international transaction on incurring AMP e…

THE HIMALAYA DRUG COMPANY,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX(OSD), CIRCLE-6(1)(1), BENGALURU

In the result, the appeal filed by the assessee is treated as allowed

ITA 303/BANG/2021[2016-17]Status: DisposedITAT Bangalore22 Oct 2021AY 2016-17

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 143(3)

…nnot be acceded to. 20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P.) Ltd. (supra), the Hon'ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. v. CIT (282 CTR 1), (ii) CIT v. Whirlpool of India Ltd. (129 DTR (169), (iii) Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl. CIT (129 DTR 201) and (iv) Yum Restaurants (India) Pvt. Ltd. v. ITO (ITA No.349/2015 dated 13/01/2016) and (v) Honda Seil Products In the above-mentioned decisions, the issue of the very existence of international transaction on incurring AM…

KIMBERLY CLARK LEVER P.LTD.,PUNE vs. ACIT, PUNE

In the result, the appeal of the assessee stands allowed

ITA 2481/PUN/2012[2008-09]Status: DisposedITAT Pune22 Feb 2021AY 2008-09

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.2481/Pun/2012 िनधा"रण वष" / Assessment Year : 2008-09 Kimberly Clark Lever P. Ltd., Gat No.934 To 937, Village Sanaswadi Off Nagar Road, Ta- Shirur, Pune-412208. .......अपीलाथ" / Appellant Pan : Aaack4647E बनाम / V/S. Acit, Circle-Xi(I), ……""यथ" / Respondent Pune. Assessee By : Shri Percy Pardiwalla Revenue By : Shri Sandeep Garg सुनवाई क" तारीख / Date Of Hearing : 08.02.2021 घोषणा क" तारीख / Date Of Pronouncement : 22.02.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Final Assessment Order U/S 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (‘The Act’ For Short) Of The Asstt. Commissioner Of Income Tax, Circle-11(1), Pune (‘The Assessing Officer’ For Short) Dated 29.10.2012 For The Assessment Year 2008-09. 2. The Appellant Raised The Following Grounds Of Appeal :- “The Appellant Objects To The Order Dated 29 October 2012 Passed Under Section 143(3) R.W.S. 144(C) Of The Income-Tax Act, 1961 (‘The Act’) By The Assistant Commissioner Of Income Tax, Circle 11(1), Pune [‘Acit’ Or ‘Ao’] Following The Directions Issued By The Dispute Resolution Panel (‘Drp’) In Respect Of The Aforesaid Assessment Year On The Following Among Other Grounds:

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sandeep Garg
Section 143(3)Section 194HSection 194JSection 40Section 9(1)(vii)

…annot be acceded to. 20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P) Ltd.(supra), the Hon’ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. Vs. CIT (282 CTR 1), (ii) CIT vs. Whirlpool of India Ltd. (129 DTR (169), (iii) Bausch & Lomb Eyecare (India) (P) Ltd. Vs. Addl.CIT (129 DTR 201) and (iv) Yum Restaurants (India) Pvt. Ltd. Vs. ITO (ITA No.349/2015 dated 13/01/2016) and (v) Honda SeilProducts In the above-mentioned decisions, the issue of the very existence of international transaction on incurring AM…

M/S. THE HIMALAYA DRUG COMPANY,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 6(2)(1), BENGALURU

In the result, the appeal of the assessee is partly allowed

ITA 2434/BANG/2019[2015-16]Status: DisposedITAT Bangalore08 Dec 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2015-16

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 234B

…nnot be acceded to. 20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P.) Ltd. (supra), the Hon'ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. v. CIT (282 CTR 1), (ii) CIT v. Whirlpool of India Ltd. (129 DTR (169), (iii)Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl. CIT (129 DTR 201) and (iv)Yum Restaurants (India) Pvt. Ltd. v. ITO (ITA No.349/2015 dated 13/01/2016) and Page 41 of 64 (v)Honda Seil Products In the above-mentioned decisions, the issue of the very existence of international transaction on…

THE HIMALAYA DRUG COMPANY ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 3071/BANG/2018[2014-15]Status: DisposedITAT Bangalore07 Dec 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R.Baskaran

For Appellant: ShriFor Respondent: Shri Pradeep Kumar, CIT-D.R
Section 143(3)

…nnot be acceded to. 20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P.) Ltd. (supra), the Hon'ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. v. CIT (282 CTR 1), (ii) CIT v. Whirlpool of India Ltd. (129 DTR (169), (iii) Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl. CIT (129 DTR 201) and (iv) Yum Restaurants (India) Pvt. Ltd. v. ITO (ITA No.349/2015 dated 13/01/2016) and (v) Honda Seil Products In the above-mentioned decisions, the issue of the very existence of international transaction on incurring AM…

M/S. THE HIMALAYA DRUG COMPANY,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 2248/BANG/2016[2012-13]Status: DisposedITAT Bangalore02 Nov 2020AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 143(3)Section 144C(1)Section 156

…nnot be acceded to. 20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P.) Ltd. (supra), the Hon'ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. v. CIT (282 CTR 1), (ii) CIT v. Whirlpool of India Ltd. (129 DTR (169), (iii) Bausch & Lomb Eyecare (India) (P.) Ltd. v. Addl. CIT (129 DTR 201) and (iv) Yum Restaurants (India) Pvt. Ltd. v. ITO (ITA No.349/2015 dated 13/01/2016) and (v) Honda Seil Products In the above-mentioned decisions, the issue of the very existence of international transaction on incurring AM…

M/S NIKE INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

In the result, the appeal of the assessee for AY 2007-08 is allowed and all other appeals of the assessee are treated as partly allowed

ITA 3321/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Oct 2020AY 2014-15

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri N Venkatraman, K.R. Vasudevan, A.RFor Respondent: Smt. Neera Malhotra and Shri Muzaffar
Section 139Section 143(3)Section 148

…not be acceded to. 20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P) Ltd.(supra), the Hon’ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. Vs. CIT (282 CTR 1), (ii) CIT vs. Whirlpool of India Ltd. (129 DTR (169), IT(TP)A Nos.330/Bang/2015, 804/Bang/2016 356/Bang/2017, 739/Bang/2017 & 3321/Bang/2018 M/s. Nike India Private Limited, Bangalore Page 20 of 55 (iii) Bausch & Lomb Eyecare (India) (P) Ltd. Vs. Addl.CIT (129 DTR 201) and (iv) Yum Restaurants (India) Pvt. Ltd. Vs. ITO (ITA No.349/2015 dated…

M/S.NIKE INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

In the result, the appeal of the assessee for AY 2007-08 is allowed and all other appeals of the assessee are treated as partly allowed

ITA 739/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Oct 2020AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri N Venkatraman, K.R. Vasudevan, A.RFor Respondent: Smt. Neera Malhotra and Shri Muzaffar
Section 139Section 143(3)Section 148

…not be acceded to. 20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P) Ltd.(supra), the Hon’ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. Vs. CIT (282 CTR 1), (ii) CIT vs. Whirlpool of India Ltd. (129 DTR (169), IT(TP)A Nos.330/Bang/2015, 804/Bang/2016 356/Bang/2017, 739/Bang/2017 & 3321/Bang/2018 M/s. Nike India Private Limited, Bangalore Page 20 of 55 (iii) Bausch & Lomb Eyecare (India) (P) Ltd. Vs. Addl.CIT (129 DTR 201) and (iv) Yum Restaurants (India) Pvt. Ltd. Vs. ITO (ITA No.349/2015 dated…

NIKE INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the assessee for AY 2007-08 is allowed and all other appeals of the assessee are treated as partly allowed

ITA 804/BANG/2016[2011-12]Status: DisposedITAT Bangalore14 Oct 2020AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri N Venkatraman, K.R. Vasudevan, A.RFor Respondent: Smt. Neera Malhotra and Shri Muzaffar
Section 139Section 143(3)Section 148

…not be acceded to. 20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P) Ltd.(supra), the Hon’ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. Vs. CIT (282 CTR 1), (ii) CIT vs. Whirlpool of India Ltd. (129 DTR (169), IT(TP)A Nos.330/Bang/2015, 804/Bang/2016 356/Bang/2017, 739/Bang/2017 & 3321/Bang/2018 M/s. Nike India Private Limited, Bangalore Page 20 of 55 (iii) Bausch & Lomb Eyecare (India) (P) Ltd. Vs. Addl.CIT (129 DTR 201) and (iv) Yum Restaurants (India) Pvt. Ltd. Vs. ITO (ITA No.349/2015 dated…

NIKE INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the assessee for AY 2007-08 is allowed and all other appeals of the assessee are treated as partly allowed

ITA 330/BANG/2015[2010-11]Status: DisposedITAT Bangalore14 Oct 2020AY 2010-11

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri N Venkatraman, K.R. Vasudevan, A.RFor Respondent: Smt. Neera Malhotra and Shri Muzaffar
Section 139Section 143(3)Section 148

…not be acceded to. 20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P) Ltd.(supra), the Hon’ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. Vs. CIT (282 CTR 1), (ii) CIT vs. Whirlpool of India Ltd. (129 DTR (169), IT(TP)A Nos.330/Bang/2015, 804/Bang/2016 356/Bang/2017, 739/Bang/2017 & 3321/Bang/2018 M/s. Nike India Private Limited, Bangalore Page 20 of 55 (iii) Bausch & Lomb Eyecare (India) (P) Ltd. Vs. Addl.CIT (129 DTR 201) and (iv) Yum Restaurants (India) Pvt. Ltd. Vs. ITO (ITA No.349/2015 dated…

M/S THE HIMALAYA DRUG COMPANY,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee’s appeal for Assessment Year 2011-12 is partly allowed

ITA 187/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Apr 2019AY 2010-11

Bench: Shri Jason P Boaz & Shri Laliet Kumarit(Tp)A No.187/Bang/2015 Assessment Year : 2010-11

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Smt. Susan D. George, CIT-DR
Section 143(1)Section 143(3)Section 144C(5)Section 36(1)(iii)Section 92CSection 92C(2)

…cannot be acceded to.20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P) Ltd.(supra), the Hon’ble Delhi High Court had rendered five decisions on the same issue. Those decisions are (i) Maruti Suzuki India Ltd. Vs. CIT (282 CTR 1), (ii) CIT vs. Whirlpool of India Ltd. (129 DTR (169), (iii) Bausch & Lomb Eyecare (India) (P) Ltd. Vs. Addl.CIT (129 DTR 201) and (iv) Yum Restaurants (India) Pvt. Ltd. Vs. ITO (ITA No.349/2015 dated 13/01/2016) and (v) Honda SeilProducts In the above-mentioned decisions, the issue of the very existence of international transaction on incurring A…

DCIT, NEW DELHI vs. M/S READERS DIGEST BOOK AND HOME ENTERTAINMENT (I) PVT. LTD.,, NEW DELHI

ITA 1621/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Dec 2018AY 2011-12

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

Section 143(3)Section 92BSection 92B(1)Section 92CSection 92C(4)

…he Ld. AR relied upon the decision of the Delhi Tribunal in case of Sony Mobile Communications (India) (P.) Ltd. vs. Addl. CIT (2018) 96 taxmann.com 312 as well as the decision of the Hon’ble Delhi High Court in case of Maruti Suzuki India Ltd. vs. CIT (2016) 282 CTR 1 (Del.). The Ld. AR further submitted that the existence of AMP being an international transaction has to be proved dehors of Bright Line Method which has not been otherwise substantiated by the TPO/A.O. The Ld. AR relied upon the decision of the Delhi Tribunal in case of Cengage Learning India Pvt. Ltd. vs. ACIT (ITA No. 19/Del/2016 A.Y. 2011-12 or…

READERS DIGEST BOOK AND HOME ENTERTAINMENT INDIA (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 1080/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Dec 2018AY 2011-12

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

Section 143(3)Section 92BSection 92B(1)Section 92CSection 92C(4)

…he Ld. AR relied upon the decision of the Delhi Tribunal in case of Sony Mobile Communications (India) (P.) Ltd. vs. Addl. CIT (2018) 96 taxmann.com 312 as well as the decision of the Hon’ble Delhi High Court in case of Maruti Suzuki India Ltd. vs. CIT (2016) 282 CTR 1 (Del.). The Ld. AR further submitted that the existence of AMP being an international transaction has to be proved dehors of Bright Line Method which has not been otherwise substantiated by the TPO/A.O. The Ld. AR relied upon the decision of the Delhi Tribunal in case of Cengage Learning India Pvt. Ltd. vs. ACIT (ITA No. 19/Del/2016 A.Y. 2011-12 or…

M/S ESSILOR INDIA P LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX,, BANGALORE

In the result, the both the appeals are treated as partly allowed

ITA 227/BANG/2015[2010-11]Status: DisposedITAT Bangalore05 Feb 2016AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoit(Tp)A No.29/Bang/2014 (Assessment Year: 2009-10) & It(Tp)A No.227/Bang/2015 (Assessment Year: 2010-11) M/S.Essilor India Pvt.Ltd. No.71/1, Brigade Plaza, 6Th Floor, S C Road, Gandhinagar, Bangalore-9. … Appellant Pan:Aaace 4623 J Vs. Deputy Commissioner Of Income-Tax, Circle 11(3), Bangalore. … Respondent

For Appellant: Shri S.Ramasubramanyam, CAFor Respondent: Smt. Neera Malhotra, CIT(DR)
Section 143(3)Section 14ASection 234C

…not be acceded to. 20. Subsequent to the decision in the case of Sony Ericsson Mobile Communication India (P) Ltd.(supra), the Hon’ble Delhi High Court had rendered five decisions on the same issue. Those decisions are: (i) Maruti Suzuki India Ltd. Vs. CIT (282 CTR 1), (ii) CIT vs. Whirlpool of India Ltd. (129 DTR (169), (iii) Bausch & Lomb Eyecare (India) (P) Ltd. Vs. Addl.CIT (129 DTR 201) and (iv) Yum Restaurants (India) Pvt. Ltd. Vs. ITO (ITA No.349/2015 dated 13/01/2016) and (v) Honda SeilProducts In the above-mentioned decisions, the issue of the very existence of international transaction on incurring…