Maruti Suzuki India Ltd. v. Addl. CIT

335 ITR 121Supreme Court of India2011#9199 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Issues it is cited on

section 92f(v)bright line testamp expendituresection 92fsection 92ca(1)transactional net margin methodexplanation to section 37section 92bcomparable companiesprohibited by lawarm's length pricetransfer pricing adjustment

Judgments citing Maruti Suzuki India Ltd. v. Addl. CIT

ALCON LABORATORIES (INDIA) PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), BANGALORE

The appeal are allowed with above direction

ITA 1899/BANG/2024[2020-21]Status: DisposedITAT Bangalore13 Jan 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri Aseem Sharma, CIT(DR)(ITAT), Bengaluru
Section 143Section 143(1)(a)Section 144CSection 37Section 40

…sed manufacturer incurring AMP expenses it was held that it incurring of AMP expenses would be an international transaction and the issue of determination of ALP was remanded. This decision was however overruled in Maruti Suzuki India Ltd. v. Addl. CIT [2011] 335 ITR 121 (SC) wherein the Hon'ble Supreme Court left the question whether AMP expenses gives raise to international transaction or not open with the following observations: "In this case, the High Court has remitted the matter to the Transfer Pricing Officer ("the TPO" for short) with liberty to issue fresh show- cause notice. The High Court has further d…

ALCON LABORATORIES (INDIA) PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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

ITA 224/BANG/2021[2016-17]Status: DisposedITAT Bangalore19 Dec 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Percy Pardiwala, Sr. CounselFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)Section 92C

…sed manufacturer incurring AMP expenses it was held that it incurring of AMP expenses would be an international transaction and the issue of determination of ALP was remanded. This decision was however overruled in Maruti Suzuki India Ltd. v. Addl. CIT [2011] 335 ITR 121 (SC) wherein the Hon'ble Supreme Court left the question whether AMP expenses gives raise to international transaction or not open with the following observations: "In this case, the High Court has remitted the matter to the Transfer Pricing Officer ("the TPO" for short) with liberty to issue fresh show-cause notice. The High Court has further di…

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

In the result, the appeals filed by the assessee in IT(TP)A No

ITA 3376/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Nov 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)

…sed manufacturer incurring AMP expenses it was held that it incurring of AMP expenses would be an international transaction and the issue of determination of ALP was remanded. This decision was however overruled in Maruti Suzuki India Ltd. v. Addl. CIT [2011] 335 ITR 121 (SC) wherein the Hon'ble Supreme Court left the question whether AMP expenses gives raise to international transaction or not open with the following observations: IT(TP)A No.2889/Bang/2017 & IT(TP)A No.3376/Bang/2018 M/s. Alcon Laboratories (India) Pvt. Ltd., Bangalore Page 10 of 49 "In this case, the High Court has remitted the matter to the…

ALCON LABORATORIES (INDIA0 PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

In the result, the appeals filed by the assessee in IT(TP)A No

ITA 2889/BANG/2017[2013-14]Status: DisposedITAT Bangalore16 Nov 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)

…sed manufacturer incurring AMP expenses it was held that it incurring of AMP expenses would be an international transaction and the issue of determination of ALP was remanded. This decision was however overruled in Maruti Suzuki India Ltd. v. Addl. CIT [2011] 335 ITR 121 (SC) wherein the Hon'ble Supreme Court left the question whether AMP expenses gives raise to international transaction or not open with the following observations: IT(TP)A No.2889/Bang/2017 & IT(TP)A No.3376/Bang/2018 M/s. Alcon Laboratories (India) Pvt. Ltd., Bangalore Page 10 of 49 "In this case, the High Court has remitted the matter to the…

ESSILOR INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

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

ITA 448/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Oct 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 448/Bang/2022 Assessment Year : 2017-18 M/S. Essilor India Pvt. Ltd., 10Th Floor, Prestige The Deputy Trade Tower, Commissioner Of 46, Palace Road, Income Tax, High Grounds Circle – 2(1)(1), Sampangi Rama Bangalore. Vs. Nagar, Bengaluru – 560 001. Pan: Aaace4623J Appellant Respondent Assessee By : Shri Chavali Narayan, Ca : Shri Praveen Karanth, Revenue By Cit-Dr Date Of Hearing : 27-07-2022 Date Of Pronouncement : 21-10-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 31/03/2022 Passed By The National Faceless Assessment Centre, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal:

For Appellant: Shri Chavali Narayan, CA
Section 142(1)Section 143(2)Section 14ASection 92Section 92C

…sed manufacturer incurring AMP expenses it was held that it incurring of AMP expenses would be an international transaction and the issue of determination of ALP was remanded. This decision was however overruled in Maruti Suzuki India Ltd. v. Addl. CIT [2011] 335 ITR 121 (SC) wherein the Hon'ble Supreme Court left the question whether AMP expenses gives raise to international transaction or not open with the following observations: "In this case, the High Court has remitted the matter to the Transfer Pricing Officer ("the TPO" for short) with liberty to issue fresh show-cause notice. The High Court has further di…

M/S. NIKE INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 202/BANG/2021[2015-16]Status: DisposedITAT Bangalore26 Jul 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.202/Bang/2021 Assessment Year :2015-16 M/S. Nike India Pvt.Ltd., Vs. Dcit, Ground & First Floor, Circle – 3(1)(1), Olympia Building, No.66/1, Bagmane Tech Bengaluru. Park, C. V. Raman Nagar, Bengaluru – 560 093. Pan : Aabcn 9612 K Appellant Respondent Assessee By : Shri. K. R. Vasudevan, Advocate Revenue By : Smt. Susan Dolores George, Cit(Osd)(Itat), Bengaluru. Date Of Hearing : 21.07.2022 Date Of Pronouncement : 26.07.2022 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Smt. Susan Dolores George, CIT(OSD)(ITAT), Bengaluru
Section 144(3)Section 92C

…sed manufacturer incurring AMP expenses it was held that it incurring of AMP expenses would be an international transaction and the issue of determination of ALP was remanded. This decision was however overruled in Maruti Suzuki India Ltd. v. Addl. CIT [2011] 335 ITR 121 (SC) wherein the Hon’ble Supreme Court IT(TP)A No.202/Bang/2021 Page 9 of 38 left the question whether AMP expenses gives raise to international transaction or not open with the following observations: “In this case, the High Court has remitted the matter to the Transfer Pricing Officer ("the TPO" for short) with liberty to issue fresh show- ca…

CORP ATTIRE,BENGALURU vs. THE INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 202/BANG/2022[2019-20]Status: DisposedITAT Bangalore31 May 2022AY 2019-20

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.202/Bang/2021 Assessment Year :2015-16 M/S. Nike India Pvt.Ltd., Vs. Dcit, Ground & First Floor, Circle – 3(1)(1), Olympia Building, No.66/1, Bagmane Tech Bengaluru. Park, C. V. Raman Nagar, Bengaluru – 560 093. Pan : Aabcn 9612 K Appellant Respondent Assessee By : Shri. K. R. Vasudevan, Advocate Revenue By : Smt. Susan Dolores George, Cit(Osd)(Itat), Bengaluru. Date Of Hearing : 21.07.2022 Date Of Pronouncement : 26.07.2022 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Smt. Susan Dolores George, CIT(OSD)(ITAT), Bengaluru
Section 144(3)Section 92C

…sed manufacturer incurring AMP expenses it was held that it incurring of AMP expenses would be an international transaction and the issue of determination of ALP was remanded. This decision was however overruled in Maruti Suzuki India Ltd. v. Addl. CIT [2011] 335 ITR 121 (SC) wherein the Hon’ble Supreme Court IT(TP)A No.202/Bang/2021 Page 9 of 38 left the question whether AMP expenses gives raise to international transaction or not open with the following observations: “In this case, the High Court has remitted the matter to the Transfer Pricing Officer ("the TPO" for short) with liberty to issue fresh show- ca…

ESSILOR INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

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

ITA 219/BANG/2021[2016-17]Status: DisposedITAT Bangalore31 May 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 219/Bang/2021 Assessment Year : 2016-17 M/S. Essilor India Pvt. Ltd., 10Th Floor, Prestige Trade The Deputy Tower, Commissioner Of 46, Palace Road, High Income Tax, Grounds Sampangi Rama Circle-2 (1)(1), Nagar, Vs. Bangalore. Bangalore – 560 001. Pan: Aaace4623J Appellant Respondent Assessee By : Shri Chavali Narayan, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 30-03-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeal Is Filed By The Assessee Against The Final Assessment Order Dated 30.03.2021 For Assessment Year 2016-17 Passed By The Ld.Acit, National E-Assessment Centre, Delhi On Following Grounds Of Appeal: “Based On The Facts & Circumstances Of The Case & In Law, Essilor India Private Limited (Hereinafter Referred To As "Eipl" Or The "Company" Or The "Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax / Income Tax Officer

For Appellant: Shri Chavali Narayan, CA
Section 143(3)Section 144C(13)Section 144C(5)

…o. 219/Bang/2021 incurring AMP expenses it was held that it incurring of AMP expenses would be an international transaction and the issue of determination of ALP was remanded. This decision was however overruled in Maruti Suzuki India Ltd. v. Addl. CIT [2011] 335 ITR 121 (SC) wherein the Hon'ble Supreme Court left the question whether AMP expenses gives raise to international transaction or not open with the following observations: "In this case, the High Court has remitted the matter to the Transfer Pricing Officer ("the TPO" for short) with liberty to issue fresh show-cause notice. The High Court has further di…

ALCON LABORATORIES INDIA PVT LTD ,BANGALORE vs. INCOME TAX OFFICER WARD-1(1)(4), BANGALORE

In the result the appeal filed by the assessee stands allowed as indicated herein above

ITA 726/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(Tp)A No. 726/Bang/2017 Assessment Year : 2012-13 M/S. Alcon Laboratories (India) The Deputy Pvt. Ltd., Commissioner Of 11Th Floor, Rmz Azure, Income Tax, Bellary Road, Hebbal, Circle – 1(1)(1), Bangalore – 560 092. Vs. Bangalore. Pan: Aacca3430F Appellant Respondent : Shri Percy Pardiwala, Sr. Assessee By Advocate : Dr. Manjunath Karkihalli, Cit Revenue By (Dr) Date Of Hearing : 12-04-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 23/01/2017 Passed By The Ld.Ito, Ward-1(1)(4), Bangalore For Assessment Year 2012-13 On Following Revised Grounds Of Appeal: “Based On The Facts & Circumstances Of The Case & In Law, Alcon Laboratories (India) Private Limited (Hereinafter Referred To As "Appellant”), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Learned Assessing Officer [Hereinafter Referred To As The "Learned Ao”] In Pursuance To The Directions Issued By Hon'Ble

For Respondent: Shri Percy Pardiwala, Sr
Section 143(3)Section 144C

…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. 726/Bang/2017 Assessment Year : 2012-13 M/s. Alcon Laboratories (India) The Deputy Pvt. Ltd., Commissioner of 11th Floor, RMZ Azure, Income Tax, Bellary Road, Hebbal, Circle – 1(1)(1), Bangalore – 560 092. Vs. Bangalore. PAN: AACCA3430F APPELLANT RESPONDENT : Shri Percy Pardiwala, Sr. Assessee by Advocate : Dr. Manjunath Karkihalli, CIT Revenue by (DR) Date of Hearing : 12-04-2022 Date of Pronouncement : 29-04-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Prese…

MARUTI SUZUKI INDIA LTD vs. COMMISSIONER OF INCOME TAX

The appeals are allowed in the above terms, but with no orders as to costs

ITA/110/2014HC Delhi11 Dec 2015
Section 260ASection 92C

…t domestic entity would have incurred”. Order of the Supreme Court 20. Aggrieved by the above decision of the Division Bench, the MSIL filed a Special Leave Petition in the Supreme Court. The order of the Supreme Court, reported as MSIL v. ACIT (2011) 335 ITR 121 (SC), reads as under: “By consent, the matter is taken up for hearing. In this case, the High Court has remitted the matter to the Transfer Pricing Officer (“the TPO” for short) with liberty to issue fresh show-cause notice. The High Court has further directed the Transfer Pricing Officer to decide the matter in accordance with law. Furth…

MARUTI SUZUKI INDIA LTD vs. COMMISSIONER OF INCOME TAX

The appeals are allowed in the above terms, but with no orders as to costs

ITA/710/2015HC Delhi11 Dec 2015
Section 260ASection 92C

…t domestic entity would have incurred”. Order of the Supreme Court 20. Aggrieved by the above decision of the Division Bench, the MSIL filed a Special Leave Petition in the Supreme Court. The order of the Supreme Court, reported as MSIL v. ACIT (2011) 335 ITR 121 (SC), reads as under: “By consent, the matter is taken up for hearing. In this case, the High Court has remitted the matter to the Transfer Pricing Officer (“the TPO” for short) with liberty to issue fresh show-cause notice. The High Court has further directed the Transfer Pricing Officer to decide the matter in accordance with law. Furth…

(Now known as Sony India Limited)

ITA/16/2014HC Delhi16 Mar 2015

…e of the AMP expenses, had not selected appropriate comparables as per the criteria stipulated in paragraph 17.4 of the majority decision. (xx) Effect of the order passed by the Supreme Court, reported as Maruti Suzuki India Ltd. versus Addl. CIT, [2011] 335 ITR 121 (SC) on the reasons/ratio expounded by the Delhi High Court in Maruti Suzuki India Ltd. (supra), was analysed, to hold that the decision of the High Court was not entirely overruled and the ratio decidendi of the Delhi High Court judgment on the question of incurring of the AMP expenditure by the Indian AE, whether it benefits the foreign AE…