Maruti Suzuki India Ltd. & Another v. CIT

129 DTR 25High Court2015#8168 most cited

What is Maruti Suzuki India Ltd. & Another v. CIT authority for?

Advertising and Marketing Promotion (AMP) expenses cannot be considered an international transaction for transfer pricing purposes.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Also referred to as

Maruti Suzuki India Ltd v CIT · 129 DTR 25 · Delhi HC · AMP expenses · international transaction · transfer pricing adjustment · arm's length price

Read the full judgment

Judgments citing Maruti Suzuki India Ltd. & Another v. CIT

Cisco Systems Capital (India) Private Limited, Bengaluru vs. Joint Commissioner of Income Tax, Circle- 2(1)(1), Bangalore

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 321/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Jul 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Rajan Vora, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144C(5)

…liance is also placed on the following decision wherein bundled transaction approach has being upheld:- • Sony Ericsson Mobile Communications India Private Limited (231 Taxman 113) (Delhi HC) • Delhi High Court decision in case of Maruti Suzuki India Limited, 129 DTR 25 (Del) • Sony Mobile Communications (ITA No 6410/Del/2012) affirmed by Delhi High Court in (2019) 104 CCH 0355 Del HC • Audco India Ltd (264 Taxman 237) (Bombay High Court) • Bangalore Tribunal in the case of M/s. Forsoc Chemicals India Private Limited vs. ACTT [IT(TP)A No.1813/Bang/2013) • Bangalore Tribunal in case of M/s Parametrics Technology P…

Cisco Systems Capital (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore

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

ITA 309/BANG/2021[2016-17]Status: DisposedITAT Bangalore08 Nov 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Rajan Vora, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144CSection 144C(13)Section 144C(2)(b)Section 144C(5)Section 92Section 92C

…liance is also placed on the following decision wherein bundled transaction approach has being upheld:- • Sony Ericsson Mobile Communications India Private Limited (231 Taxman 113) (Delhi HC) • Delhi High Court decision in case of Maruti Suzuki India Limited, 129 DTR 25 (Del) • Sony Mobile Communications (ITA No 6410/Del/2012) affirmed by Delhi High Court in (2019) 104 CCH 0355 Del HC • Audco India Ltd (264 Taxman 237) (Bombay High Court) • Bangalore Tribunal in the case of M/s. Forsoc Chemicals India Private Limited vs. ACTT [IT(TP)A No.1813/Bang/2013) IT(TP)A No. 309/Bang/2021 Page 14 of 15 • Bangalore Tribun…

M/S Luxottica India Eyewear Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

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

ITA 344/DEL/2017[2012-13]Status: DisposedITAT Delhi26 May 2017AY 2012-13

Bench: Shri R.S. Syal & Shri Sudhanshu Srivastavaassessment Year : 2010-11 Assessment Year : 2011-12 Assessment Year : 2012-13

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri Amrendra Kumar, CIT, DR &
Section 143(3)Section 144C

…ransaction at all and, hence, there can be no question of determining the arm’s length price of this transaction or making any addition thereon. He relied on the judgments of the Hon’ble Delhi High Court in Maruti Suzuki India Ltd. & Another vs. CIT (2015) 129 DTR 25 (Del) and CIT vs. Whirlpool of India Ltd. (2015) 94 CCH 156 DEL-HC to contend that the AMP expenses could not be considered as an international transaction. It was submitted that there was no international transaction of AMP expenses on the basis of the principles laid down in these judgments and, hence, the entire exercise of determining its AL…

M/S. Luxottica Eyewear India Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

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

ITA 1205/DEL/2016[2011-12]Status: DisposedITAT Delhi26 May 2017AY 2011-12

Bench: Shri R.S. Syal & Shri Sudhanshu Srivastavaassessment Year : 2010-11 Assessment Year : 2011-12 Assessment Year : 2012-13

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri Amrendra Kumar, CIT, DR &
Section 143(3)Section 144C

…ransaction at all and, hence, there can be no question of determining the arm’s length price of this transaction or making any addition thereon. He relied on the judgments of the Hon’ble Delhi High Court in Maruti Suzuki India Ltd. & Another vs. CIT (2015) 129 DTR 25 (Del) and CIT vs. Whirlpool of India Ltd. (2015) 94 CCH 156 DEL-HC to contend that the AMP expenses could not be considered as an international transaction. It was submitted that there was no international transaction of AMP expenses on the basis of the principles laid down in these judgments and, hence, the entire exercise of determining its AL…

ACIT, New Delhi vs. M/S. Luxottica India Eyewear Pvt. Ltd., Gurgaon

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

ITA 1117/DEL/2015[2010-11]Status: DisposedITAT Delhi26 May 2017AY 2010-11

Bench: Shri R.S. Syal & Shri Sudhanshu Srivastavaassessment Year : 2010-11 Assessment Year : 2011-12 Assessment Year : 2012-13

For Appellant: Shri Nageswar Rao, AdvocateFor Respondent: Shri Amrendra Kumar, CIT, DR &
Section 143(3)Section 144C

…ransaction at all and, hence, there can be no question of determining the arm’s length price of this transaction or making any addition thereon. He relied on the judgments of the Hon’ble Delhi High Court in Maruti Suzuki India Ltd. & Another vs. CIT (2015) 129 DTR 25 (Del) and CIT vs. Whirlpool of India Ltd. (2015) 94 CCH 156 DEL-HC to contend that the AMP expenses could not be considered as an international transaction. It was submitted that there was no international transaction of AMP expenses on the basis of the principles laid down in these judgments and, hence, the entire exercise of determining its AL…

M/S. Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

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

ITA 1073/DEL/2017[2012-13]Status: DisposedITAT Delhi24 May 2017AY 2012-13

Bench: Shri R.S. Syal & Shri Sudhanshu Srivastavaassessment Year : 2012-13

For Appellant: Shri Nageswar RaoFor Respondent: Shri Amrendra Kumar, CIT, DR &
Section 143(3)Section 144C

…ransaction at all and, hence, there can be no question of determining the arm’s length price of this transaction or making any addition thereon. He relied on the judgments of the Hon’ble Delhi High Court in Maruti Suzuki India Ltd. & Another vs. CIT (2015) 129 DTR 25 (Del) and CIT vs. Whirlpool of India Ltd. (2015) 94 CCH 156 DEL-HC to contend that the AMP expenses could not be considered as an international transaction. In the light of these judgments and some other Tribunal orders, it was submitted that there was no international transaction of AMP expenses on the basis of principles laid down in these j…

Grohe India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 958/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Apr 2017AY 2011-12

Bench: Shri R.S. Syal & Ms. Suchitra Kamble

For Appellant: Shri Kanchun Kaushal, CAFor Respondent: Shri Amrendra Kumar, CIT DR

…transaction at all and, hence, there can be no question of determining the arm’s length price of this transaction or making any addition thereon. He relied on the judgments of the Hon’ble Delhi High Court in Maruti Suzuki India Ltd. & Another vs. CIT (2015) 129 DTR 25 (Del) and CIT vs. Whirlpool of India Ltd. (2015) 94 CCH 156 DEL-HC to contend that the AMP expenses could not be considered as an international transaction. In the light of these judgments and some other Tribunal orders, it was submitted that there was no international transaction of AMP expenses on the basis of principles laid down in these jud…

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

In the result, the appeal is allowed for statistical purposes

ITA 479/DEL/2015[2010-11]Status: DisposedITAT Delhi06 Apr 2017AY 2010-11

Bench: Shri R.S. Syal & Ms. Suchitra Kamble

For Appellant: Shri Kanchun Kaushal, CAFor Respondent: Shri Amrendra Kumar, CIT DR

…transaction at all and, hence, there can be no question of determining the arm’s length price of this transaction or making any addition thereon. He relied on the judgments of the Hon’ble Delhi High Court in Maruti Suzuki India Ltd. & Another vs. CIT (2015) 129 DTR 25 (Del) and CIT vs. Whirlpool of India Ltd. (2015) 94 CCH 156 DEL-HC to contend that the AMP expenses could not be considered as an international transaction. In the light of these judgments and some other Tribunal orders, it was submitted that there was no international transaction of AMP expenses on the basis of principles laid down in these jud…

Nikon India Pvt. Ltd., Gurugram vs. DCIT, Gurgaon

ITA 719/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Mar 2017AY 2012-13

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: S/Shri Mukesh Bhutani, Vishal KalraFor Respondent: Shri Amrendra Kumar, CIT DR
Section 143(3)Section 144C(13)Section 928

…f “AMP expenses is not international transaction as contended by the assessee company”, we have gone through the judgments of Hon’ble jurisdictional High Court relied upon by the ld.AR for the assessee cited as Maruti Suzuki India Ltd. & Anr. Vs. CIT – (2015) 129 DTR 25 (Del.) and CIT vs. Whirlpool of India Ltd. – (2015) 94 CCH 156 DEL-HC. 11. No doubt, the ratio of the judgment in aforesaid cases of Maruti Suzuki India Ltd. and Whirlpool of India Ltd. (supra) relied upon by the assessee is that there was no international transaction of AMP expenses and as such the entire exercise of 10 ITA No.719/Del./2017 d…

ITO, New Delhi vs. M/S. Bose Corporation India P. Ltd., New Delhi

ITA 2523/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Mar 2017AY 2009-10

Bench: Shri R.S. Syal & Shri Kuldip Singh

For Appellant: S/Shri Divyanshu Agrawal &For Respondent: Smt. Mona Singh, CIT DR
Section 143(3)Section 144C

…al transaction as 14 ITA No.1509/Del./2014 ITA No.2523/Del./2014 contended by the assessee company”, we have gone through the judgments of Hon’ble jurisdictional High Court relied upon by the assessee cited as Maruti Suzuki India Ltd. & Anr. Vs. CIT – (2015) 129 DTR 25 (Del.) and CIT vs. Whirlpool of India Ltd. – (2015) 94 CCH 156 DEL-HC. 23. No doubt, the ratio of the judgment in aforesaid cases of Maruti Suzuki India Ltd. and Whirlpool of India Ltd. (supra) relied upon by the assessee is that there was no international transaction of AMP expenses and as such the entire exercise of determining its ALP and c…

Reebok India Company, New Delhi vs. DCIT, New Delhi

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

ITA 954/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Mar 2017AY 2011-12

Bench: Shri R.S. Syal & Shri Kuldip Singhassessment Year : 2011-12

For Appellant: Shri Kanchan Kaushal, ARFor Respondent: Shri T.M. Shivakumar, CIT, DR
Section 143(3)Section 144C

…transaction at all and, hence, there can be no question of determining the arm’s length price of this transaction or making any addition thereon. He relied on the judgments of the Hon’ble Delhi High Court in Maruti Suzuki India Ltd. & Another vs. CIT (2015) 129 DTR 25 (Del) and CIT vs. Whirlpool of India Ltd. (2015) 94 CCH 156 DEL-HC to contend that the AMP expenses could not be considered as an international transaction. In the light of these judgments and some other Tribunal orders, it was submitted that there was no international transaction of AMP expenses on the basis of principles laid down in these j…

DCIT, New Delhi vs. M/S Reebok India Company, New Delhi

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

ITA 1620/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Mar 2017AY 2011-12

Bench: Shri R.S. Syal & Shri Kuldip Singhassessment Year : 2011-12

For Appellant: Shri Kanchan Kaushal, ARFor Respondent: Shri T.M. Shivakumar, CIT, DR
Section 143(3)Section 144C

…transaction at all and, hence, there can be no question of determining the arm’s length price of this transaction or making any addition thereon. He relied on the judgments of the Hon’ble Delhi High Court in Maruti Suzuki India Ltd. & Another vs. CIT (2015) 129 DTR 25 (Del) and CIT vs. Whirlpool of India Ltd. (2015) 94 CCH 156 DEL-HC to contend that the AMP expenses could not be considered as an international transaction. In the light of these judgments and some other Tribunal orders, it was submitted that there was no international transaction of AMP expenses on the basis of principles laid down in these j…

Louis Vuitton India Retail Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, the appeal is partly allowed for statistical purposes

ITA 775/MUM/2015[2010-11]Status: DisposedITAT Delhi01 Mar 2017AY 2010-11

Bench: Shri R.S. Syal & Shri Kuldip Singhassessment Year : 2010-11

For Appellant: Shri Vishal Kalra, Shri Gaurav GuptaFor Respondent: Shri Peeyush Jain, CIT, DR
Section 143(3)Section 144CSection 92C

…transaction at all and, hence, there can be no question of determining the arm’s length price of this transaction or making any addition thereon. He relied on the judgments of the Hon’ble Delhi High Court in Maruti Suzuki India Ltd. & Another vs. CIT (2015) 129 DTR 25 (Del) and CIT vs. Whirlpool of India Ltd. (2015) 94 CCH 156 DEL-HC to contend that the AMP expenses could not be considered as an international transaction. In the light of these judgments and some other Tribunal orders, it was submitted that there was no international transaction of AMP expenses on the basis of principles laid down in these jud…

Maruti Suzuki India Ltd. & Another v. CIT (129 DTR 25) — Cited in 13 Judgments | BharatTax