IT vs. Whirlpool of India Ltd. (129 DTR (169), (iii) Bausch & Lomb Eyecare (India) (P) Ltd. v. Addl.CIT

Q: How many judgments cite IT vs. Whirlpool of India Ltd. (129 DTR (169), (iii) Bausch & Lomb Eyecare (India) (P) Ltd. v. Addl.CIT?

17 judgments on BharatTax cite IT vs. Whirlpool of India Ltd. (129 DTR (169), (iii) Bausch & Lomb Eyecare (India) (P) Ltd. v. Addl.CIT (129 DTR 201), spanning 2016 to 2022.

129 DTR 201Reported decision#6514 most cited

What is IT vs. Whirlpool of India Ltd. (129 DTR (169), (iii) Bausch & Lomb Eyecare (India) (P) Ltd. v. Addl.CIT authority for?

The Delhi High Court held that the existence of an international transaction concerning Advertising, Marketing, and Promotion (AMP) expenditure and the determination of its Arm's Length Price (ALP) are subject to appeal. This is particularly relevant when there is no agreement obligating the Indian entity to incur AMP expenditure for a foreign Associated Enterprise.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Also referred to as

CIT vs. Whirlpool of India Ltd. · 129 DTR 201 · international transaction · AMP expenditure · Arm's Length Price · ALP · Associated Enterprise · Delhi High Court · transfer pricing

Judgments citing IT vs. Whirlpool of India Ltd. (129 DTR (169), (iii) Bausch & Lomb Eyecare (India) (P) Ltd. v. Addl.CIT

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

…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 AMP expenditure and the method of determination of ALP was the subject matter of appeal before the Hon’ble Delhi High Court.…

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.507/PUN/2015 िनधा"रण वष" / Assessment Year : 2010-11 Kimberly-Clark Lever Private Limited, GE Plaza, Yerawada, Pune – 411006 PAN : AAACK4647E .......अपीलाथ" / Appellant बनाम / V/s. The Asst. Commissioner of Income-tax, Circle – 14, Pune ……""यथ" / Respondent आयकर अपील सं. / ITA No.576/PUN/2015 िनधा"रण वष" / Assessment Year : 2010-11 The Asst. Commissioner of Income-tax, Circle – 14, Pune .......अपीलाथ" / Appellant बनाम / V/s. Kimberly-Clark…

Epson India Private Limited, Ulsoor vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

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

ITA 206/BANG/2021[2016-17]Status: DisposedITAT Bangalore14 Jul 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 206/Bang/2021 Assessment Year : 2016-17 M/S. Epson India Pvt. Ltd., The Deputy 12Th Floor, The Milenia, Commissioner Of Tower A, Income Tax, No. 1,Murphy Road, Circle 2 (1)(1), Ulsoor, Vs. Bangalore. Bangalore – 560 008. Pan: Aaace7858F Appellant Respondent : Shri Padamchand Khincha, Assessee By Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 15-06-2022 Date Of Pronouncement : 14-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 25/03/2021 Passed By National E-Assessment Centre, Delhi For A.Y. 2016-17 On Following Grounds Of Appeal: “General Ground 1. The Orders Passed By Learned Additional / Joint / Deputy / Assistant Commissioner Of Income Tax / Income- Tax Officer, National E-Assessment Centre (Hereinafter Referred As "Ao" For Brevity), Learned Deputy Commissioner Of Income Tax (Tp) — 1(2)(1), Bangalore (Hereinafter Referred As "Tpo" For Brevity) & The Honourable Drp-1

For Respondent: Shri Padamchand Khincha

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 206/Bang/2021 Assessment Year : 2016-17 M/s. Epson India Pvt. Ltd., The Deputy 12th Floor, The Milenia, Commissioner of Tower A, Income Tax, No. 1,Murphy Road, Circle 2 (1)(1), Ulsoor, Vs. Bangalore. Bangalore – 560 008. PAN: AAACE7858F APPELLANT RESPONDENT : Shri Padamchand Khincha, Assessee by CA : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 15-06-2022 Date of Pronouncement : 14-07-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appe…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHUR, JM ITA No. 07/PUN/2021 : A.Y. 2011-12 Dy. C.I.T. Cir. (1), Pune Appellant Vs. Ferrero India Pvt. Ltd., 8th floor, Tower 3, S.No. 1, World Trade Center, Kharadi, PUNE – 411 014 PAN; AAACF 81180 B Respondent C.O. No. 06/PUN/2021 : Arising out of ITA No. 07/PUN/2021 : A.Y. 2011-12 Ferrero India Pvt. Ltd., 8th floor, Tower 3, S.No. 1, World Trade Center, Kharadi, Cross Objector PUNE – 411 014 (Respondent in PAN; AAACF 81180 B Appeal) Vs. Dy. C.I.T. Cir. (1), Pune Respondent (Appellant in Appeal) Assessee b…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before 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) Appellant by : Sri.Padamchand Kincha, CA Respondent by : Sri.Sumer Singh Meena, CIT -DR Date of Pronouncement : 14.06.2022 Date of Hearing : 03.06.2022 O R D E R Per George George K, JM : This appeal at the instance of…

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)

…IT(TP)A No.303/Bang/2021 & SP No.64/Bang/2021 M/s. The Himalaya Drug Company, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.303/Bang/2021 Assessment Year: 2016-17 Himalaya Wellness Company (Formerly known as The Himalaya Drug Company) JCIT (OSD) Makali, Tumkur Road Vs. Circle-6(1)(1) Bengaluru 562 162 Bengaluru PAN NO : AADFT3025B APPELLANT RESPONDENT S.P. No.64/Bang/2021 (Arising out of IT(TP)A No.303/Bang/2021) Assessment Year: 2016-17 Himalaya Wellness Company (Formerly known as The…

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)

…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 AMP expenditure and the method of determination of ALP was the subject matter of appeal before the Hon’ble Delhi High Court. T…

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

…), 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 incurring AMP expenditure and the method of determination of ALP was the subject matter of appeal before the Hon'ble Delhi…

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)

…IT(TP)A No.3071/Bang/2018 The Himalaya Drug Company, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘C’ BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R.BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.3071/Bang/2018 Assessment Year: 2014 – 15 The Deputy Commissioner of Income tax, M/s. The Himalaya Drug Company Circle 6(2)(1), Makali, Tumkur Road Vs. Room No.317, 3rd Floor, Bengaluru-562162 B.M.T.C Building, 80 feet Road, 6th Block, Koramangala, PAN NO :AADFT3025B Bengaluru - 560095 APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, & Sudheendra B., A.R. Respondent by : Shri Pradeep…

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

…IT(TP)A No.2248/Bang/2016 M/.s. The Himalaya Drug Company, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2248/Bang/2016 Assessment Year: 2012 – 13 M/s. The Himalaya Drug Company Makali, Tumkur Road Bengaluru-562162 Vs. ACIT Central Circle-1(1) Bengaluru PAN NO : AADFT3025B APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Muzaffar Hussain, D.R. Date of Hearing : 01.10.2020 Date of Pronouncement : 02.11.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT M…

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

…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 13/01/2016) and (v) Honda Seil Products In the above-mentioned decisions, the issue of the very existence of international transaction on incurring AMP expenditure and the method of determination of ALP was the subject matter of appeal before the Hon’ble Delhi High Court.…

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

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

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

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER IT(TP)A No.187/Bang/2015 Assessment year : 2010-11 M/s. The Himalaya Drug Vs. The Deputy Commissioner Company, of Income-Tax, Makali, Central Circle – 1(1), Bangalore – 562 162. Bangalore. PAN : AADFT 3025 B APPELLANT RESPONDENT Assessee by : Shri. Padam Chand Khincha, CA Revenue by : Smt. Susan D. George, CIT-DR Date of hearing : 06.02.2019 Date of Pronouncement : 30.04.2019 O R D E R Per Jason P Boaz, Accountant Member This appeal by the assessee is directed against…

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

…e 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 AMP expenditure and the method of determination of ALP was the subject matter of appeal before the Hon’ble Delhi High Court.…