Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. v. DCIT

391 ITR 207High Court2017#5789 most cited

What is Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. v. DCIT authority for?

The Delhi High Court has affirmed that Advertising, Marketing, and Promotion (AMP) expenses do not constitute an international transaction for the purpose of transfer pricing adjustments under Section 92B of the Income Tax Act, 1961. This ruling clarifies that AMP expenditure, when incurred by an Indian entity, does not inherently create a cross-border transaction requiring an arm's length price (ALP) determination unless it is demonstrably linked to an international transaction.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

Valvoline Cummins (P.) Ltd. v. DCIT · AMP expenses · international transaction · transfer pricing · section 92B · arm's length price · bright line test · functional analysis · section 92c · section 92f

Issues it is cited on

bright line testamp expenditurefunctional analysissection 92c(2)section 92c(3)section 92fsection 92dworking capital adjustmenttested partyarms length pricesection 92bcup method

Judgments citing Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. v. DCIT

Wrigley India Private Limited, Delhi vs. ACIT, Circle-27(2), Delhi

ITA 953/DEL/2022[2016-17]Status: DisposedITAT Delhi29 May 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

Section 250(6)Section 92CSection 92C(3)Section 92D

…Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (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 t…

DCIT, Circle-25(1), New Delhi vs. Wrigley India P.Ltd, New Delhi

ITA 1295/DEL/2022[2016-17]Status: DisposedITAT Delhi29 May 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

Section 250(6)Section 92CSection 92C(3)Section 92D

…Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (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 t…

DCIT, Circle- 25(1), New Delhi vs. Wrigley India Pvt. Ltd., New Delhi

ITA 1294/DEL/2022[2015-16]Status: DisposedITAT Delhi29 May 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

Section 250(6)Section 92CSection 92C(3)Section 92D

…Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (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 t…

JCIT, Circle-27(2), New Delhi vs. Wrigley India Pvt. Ltd., New Delhi

ITA 702/DEL/2019[2013-14]Status: DisposedITAT Delhi29 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

Section 250(6)Section 92CSection 92C(3)Section 92D

…Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (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 t…

Ayatna Realty Pvt. Ltd., New Delhi vs. ACIT, Circle-3(2), New Delhi

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

ITA 1295/DEL/2024[2012-13]Status: DisposedITAT Delhi07 Apr 2025AY 2012-13

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)

Section 250(6)Section 92CSection 92C(3)Section 92D

…Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (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 t…

Ayatna Realty Pvt. Ltd., New Delhi vs. ACIT, Circle-3(2), New Delhi

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

ITA 1294/DEL/2024[2011-12]Status: DisposedITAT Delhi07 Apr 2025AY 2011-12

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)

Section 250(6)Section 92CSection 92C(3)Section 92D

…Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (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 t…

Greenland Finance and Leasing P. Ltd., Delhi vs. ITO, New Delhi

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

ITA 1295/DEL/2019[2010-11]Status: DisposedITAT Delhi06 Jan 2025AY 2010-11

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)

Section 250(6)Section 92CSection 92C(3)Section 92D

…Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (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 t…

Greenland Finance and Leasing P. Ltd., Delhi vs. ITO, New Delhi

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

ITA 1294/DEL/2019[2009-10]Status: DisposedITAT Delhi06 Jan 2025AY 2009-10

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)

Section 250(6)Section 92CSection 92C(3)Section 92D

…Siel Power Products Ltd. vs DCIT [2016] 237 Taxman 304 (Delhi). (iii) CIT vs. Whirlpool of India Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. vs DCIT [2017] 298 CTR 349 (Delhi) (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 t…

Carrier Midea India Pvt. Ltd., Gurgaon vs. DCIT, Tp 1(3)(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 344/DEL/2022[2017-18]Status: DisposedITAT Delhi13 Mar 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 344/Del/2022 : Asstt. Year: 2017-18 Carrier Midea India Pvt. Ltd, Vs Dcit, 1St Floor, Pearl Tower, Plot No. 51, Tp 1(3)(1), Sector-32, Gurgaon-122003 New Delhi (Appellant) (Respondent) Pan No. Aaecc5616R

For Appellant: Sh. Ved Jain, CAFor Respondent: Sh. Bhaskar Goswami, CIT (DR)
Section 143(3)Section 92C

…in the case of Valvoline Cummins Pvt. Ltd. Vs DCIT in ITA 158/2016 vide order dated 31.07.2017, Maruti Suzuki Ltd. Vs. CIT 381 ITR 117 (Del.), Sony Ericsson India Pvt. Ltd. Vs CIT 374 ITR 118 (Del.), Le Passage to India Tour & Travels (P) Ltd. Vs DCIT (2017) 391 ITR 207, Bausch & Lomb Eye Care (India) Pvt. Ltd. Vs. Addl. CIT (2016) 381 ITR 227 (Del.), Honda Siel Power Products Ltd. Vs. DCIT (2016) 237 Taxmann 304 and L.G. Electronics India Pvt. Ltd. Vs. ACIT (2013) 22 ITR (Trib.)1. 6. The Hon’ble High Court in Sony Ericsson India Pvt. Ltd. (supra) categorically found that the BLT was not an appropriate yardstick…

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

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 1053/DEL/2016[2011-12]Status: DisposedITAT Delhi19 Oct 2020AY 2011-12

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

For Appellant: 1. That on facts and in law the
Section 92BSection 92F

…y ‘arrangement’ or 'understanding' or any conduct of either party to show that they were ‘acting in concert’ as far as the Assessee having to promote the brand of the foreign AE is concerned. 28. In case of LE Passage to India Tour & Travels (P.) Ltd. (2017) 391 ITR 207 (Delhi), Hon’ble Delhi High Court again held that all transactions reporting AMP cannot be treated as international transaction and the fact of each case would have to be examined independently by returning following findings:- 14 ITA Nos.1088/Del./2016 & 1053/Del./2016 “4. This Court is of the view that whilst L.G. Electronics India Pvt. Ltd.…

Xerox India Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2060/DEL/2015[2010-11]Status: DisposedITAT Delhi05 Aug 2020AY 2010-11

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

Section 234BSection 92BSection 92F

…y ‘arrangement’ or 'understanding' or any conduct of either party to show that they were ‘acting in concert’ as far as the Assessee having to promote the brand of the foreign AE is concerned. 28. In case of LE Passage to India Tour & Travels (P.) Ltd. (2017) 391 ITR 207 (Delhi), Hon’ble Delhi High Court again held 232 20 ITA No.5528/Del./2012 that all transactions reporting AMP cannot be treated as international transaction and the fact of each case would have to be examined independently by returning following findings :- “4. This Court is of the view that whilst L.G. Electronics India Pvt. Ltd.(supra) indicat…

The Pr. Commissioner of Income Tax -9 vs. Valvoline Cummins Pvt. Ltd

Appeal stands dismissed

ITA/187/2020HC Delhi13 Mar 2020

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 260A

…Page 4 of 5 issue regarding determination of ALP, ought to be sent back to the TPO. Mr. Sanjay Kumar also placed reliance on this decision of this Court in Le Passage to India Tour & Travels (P) Ltd. v. The Deputy Commissioner of Income Tax (2017) 391 ITR 207. 15. The decision in Le Passage to India Tour & Travels (P) Ltd. (supra) turned on the fact that there was no determination by the TPO in the first place whether there was an international transaction. In the present case, however, the TPO did apply his mind to the existence of an international transaction involving AMP expense. The only…

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

ITA 5528/DEL/2012[2008-09]Status: DisposedITAT Delhi16 Dec 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Sanjay I. Bara, CIT DR
Section 143Section 143(3)Section 144Section 144CSection 92BSection 92C

…‘arrangement’ or 'understanding' or any conduct of either party to show that they were ‘acting in concert’ as far as the Assessee having to promote the brand of the foreign AE is concerned. 28. In case of LE Passage to India Tour & Travels (P.) Ltd. (2017) 391 ITR 207 (Delhi), Hon’ble Delhi High Court again held 20 ITA No.5528/Del./2012 that all transactions reporting AMP cannot be treated as international transaction and the fact of each case would have to be examined independently by returning following findings :- “4. This Court is of the view that whilst L.G. Electronics India Pvt. Ltd.(supra) indicated…

ACIT, New Delhi vs. M/S. Wrigley India Pvt. Ltd., New Delhi

In the result, appeal of Assessee is allowed and appeal of Department is dismissed

ITA 1596/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Jan 2019AY 2011-12

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

For Appellant: Shri C.S. AgarwalFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 92BSection 92F

…kmphasized the importance of the Revenue having to first discharge the initial burden upon it with regard to showing the existence of an international transaction between the Assessee and the AE. v. LE Passage To India Tour & Travels (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi) 4. This Court is of the view that whilst L.G. Electronics India (P.) Ltd. {supra) indicated that AMPs were or did constitute the basis for an inquiry into the international transaction and indicated a "bright line" test for it, Sony Ericsson Mobile Communications India (P.) Ltd. {supra) overruled that decision. This per se does not mean t…

Wrigley India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of Assessee is allowed and appeal of Department is dismissed

ITA 1536/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Jan 2019AY 2011-12

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

For Appellant: Shri C.S. AgarwalFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 92BSection 92F

…kmphasized the importance of the Revenue having to first discharge the initial burden upon it with regard to showing the existence of an international transaction between the Assessee and the AE. v. LE Passage To India Tour & Travels (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi) 4. This Court is of the view that whilst L.G. Electronics India (P.) Ltd. {supra) indicated that AMPs were or did constitute the basis for an inquiry into the international transaction and indicated a "bright line" test for it, Sony Ericsson Mobile Communications India (P.) Ltd. {supra) overruled that decision. This per se does not mean t…

Valvoline Cummins Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 527/DEL/2016[2011-12]Status: DisposedITAT Delhi26 Nov 2018AY 2011-12

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Sanjay I. Bara, CIT DR
Section 143Section 144CSection 92Section 928Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE HON’BLE VICE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.527/Del./2016 (ASSESSMENT YEAR : 2011-12) M/s. Valvoline Cummins Pvt. Ltd., vs. DCIT, Circle 26 (1), 50/8, 1st Floor, Tolstoy Lane, New Delhi. Janpath, New Delhi – 110 001. (PAN : AAACW0287A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Senior Advocate Shri Neeraj Jain, Advocate S/shri Abhishek Agarwal & Ramit Katyal, CAs REVENUE BY : Shri Sanjay I. Bara, CIT DR Date of Hearing : 12.11.2018 Date of Order : 26.11.2018 O R D E R PER KULDIP SIN…

Wrigley India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee are allowed accordingly

ITA 656/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Sept 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiwrigley India Pvt. Ltd, Vs. Dcit, 206, Okhla Industrial Estate, Circle-27(2), Phase-Iii, New Delhi New Delhi Pan: Aaacw1789P (Appellant) (Respondent)

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Shri Sanjai Kumar Yadav, Sr
Section 143Section 143(3)Section 144CSection 92BSection 92F

…Revenue having to first discharge the initial burden upon it with regard to showing the existence of an international transaction between the Assessee and the AE. Wrigley India Pvt. Ltd Vs DCIT, v. LE Passage To India Tour & Travels (P.) Ltd. vs. DCIT [2017] 391 ITR 207 (Delhi) 4. This Court is of the view that whilst L.G. Electronics India (P.) Ltd. {supra) indicated that AMPs were or did constitute the basis for an inquiry into the international transaction and indicated a "bright line" test for it, Sony Ericsson Mobile Communications India (P.) Ltd. {supra) overruled that decision. This per se does not mean t…

M/S. Moet Hennessy India Pvt. Ltd., Mumbai vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1906/DEL/2014[2009-10]Status: DisposedITAT Delhi23 Aug 2018AY 2009-10
Section 143(3)

…pose, learned counsel for the assessee relies upon Hon’ble jurisdictional High Court’s judgments in the cases of Dainkin Air conditioning India Pvt Ltd VS ACIT (ITA No. 269/2016; judgment dated 27.7.2016), Le Passage to India Tours and Travels Vs DCIT [(2017) 391 ITR 207 (Del)] and Bacardi India Ltd Vs DCIT (ITA No. 417/2017; judgment dated 24.5.2017). It is also pointed out that in the subsequent assessment years from 2011-12 to 2015-16, there is no such ALP adjustment at all, though the Assessing Officer has disallowed the entire AMP expenses on the ground that (i) the AMP expenses is in ITA Nos. 1906/Del/2014…

Valvoline Cummins Private Limited vs. Dy. Commissioner of Income-Tax

ITA/158/2016HC Delhi31 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 260A

…er, and not just the issue regarding determination of ALP, ought to be sent back to the TPO. Mr. Sanjay Kumar also placed reliance on this decision of this Court in Le Passage to India Tour & Travels (P) Ltd. v. The Deputy Commissioner of Income Tax (2017) 391 ITR 207. 15. The decision in Le Passage to India Tour & Travels (P) Ltd. (supra) turned on the fact that there was no determination by the TPO in the first place whether there was an international transaction. In the present case, however, the TPO did apply his mind to the existence of an international transaction involving AMP expense. The only g…

Valvoline Cummins Private Ltd vs. Dy. Commissioner of Income-Tax

ITA-158/2016HC Delhi31 Jul 2017
Section 260A

…er, and not just the issue regarding determination of ALP, ought to be sent back to the TPO. Mr. Sanjay Kumar also placed reliance on this decision of this Court in Le Passage to India Tour & Travels (P) Ltd. v. The Deputy Commissioner of Income Tax (2017) 391 ITR 207. 15. The decision in Le Passage to India Tour & Travels (P) Ltd. (supra) turned on the fact that there was no determination by the TPO in the first place whether there was an international transaction. In the present case, however, the TPO did apply his mind to the existence of an international transaction involving AMP expense. The only g…

Ltd. (2016) 381 ITR 154 (Delhi) (iv) Valvoline Cummins (P.) Ltd. v. DCIT (391 ITR 207) — Cited in 20 Judgments | BharatTax