Maruti Suzuki India Ltd. v. CIT

Pr. Commissioner of Income Tax-7, Delhi vs. M/S Wrigley India Pvt. Ltd

…its associate enterprises. Concededly, the said issue is covered in the favour of Assessee by the decisions of this Court in Sony Ericsson Mobile Communication India Pvt. Ltd. v. CIT-3:[2015] 374 ITR 118 (Delhi) and Maruti Suzuki India Ltd. v. CIT: (2016) 381 ITR 117. It is also relevant to note that in the Assessee’s own case being Principal Commissioner of Income Tax-9 v. Wrigley India Pvt. Ltd.: Neutral Citation No. 2023:DHC:7818-DB, this Court had, following the decision in the case of Maruti Suzuki India Ltd. v. CIT (supra) rejected the Revenue’s Signed By:NEELAM SHARMA Signing Date:05.05.2025 15:58…

DCIT, Cirlce- 1(1) (1), International Taxation, New Delhi vs. American Express Banking Corp. (India Branch), New Delhi

In the result, both appeals are allowed for statistical purposes as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

…pplied the principle of Bright Line Test by applying the CUP. The principle of Bright Line Test had been rejected off by the Hon’ble Delhi High Court in cases of Sony Ericsson Mobile Communications India Pvt. Ltd. (374 ITR 118 and of Maruti Suzuki India Ltd. (381 ITR 117). Hence, the same needed to be reversed, contended the Ld. Counsel. Further, it was submitted by the Ld. Counsel that the Kotak case was not taken as comparable in subsequent years. It showed that the Kotak was not worth comparable. The tested party and comparables as per the TP Study of the assessee thus needed to be considered for deciding the…

PCIT-1, New Delhi vs. Beam Global Spirits & Wine (India)Pvt.Ltd

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

…ransaction before undertaking bench marking of AMP expenses and such transactions cannot be inferred merely on the basis of BLT. For this proposition, we draw support from the judgment of the Hon'ble Delhi High Court in the case of Maruti Suzuki India Ltd 381 ITR 117. “13. In this case, the Hon'ble High Court held that existence of an international transaction needs to be established de hors the Bright Line Test. The relevant finding of the Hon‟ble High Court reads as under: “43. Secondly, the cases which were disposed of by the judgment, i.e. of the three Assessees Canon, Reebok and Sony Ericsson were…

PCIT-1, New Delhi vs. Beam Global Spirits & Wine (India) Pvt. Ltd

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

…ransaction before undertaking bench marking of AMP expenses and such transactions cannot be inferred merely on the basis of BLT. For this proposition, we draw support from the judgment of the Hon'ble Delhi High Court in the case of Maruti Suzuki India Ltd 381 ITR 117. “13. In this case, the Hon'ble High Court held that existence of an international transaction needs to be established de hors the Bright Line Test. The relevant finding of the Hon‟ble High Court reads as under: “43. Secondly, the cases which were disposed of by the judgment, i.e. of the three Assessees Canon, Reebok and Sony Ericsson were…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

In the result, appeal filed by the assessee is partly allowed as indicated above

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Roysony India Private Limited, Vs. Acit, Circle 22 (2), A – 18, Mohan Cooperative Indl. Area, New Delhi. Mathura Road, New Delhi – 110 044. (Pan :Aabcs1571Q) (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao, Advocate Shri Parth, Advocate Revenue By : Shri S.K. Jadhav, Cit Dr Date Of Hearing : 23.09.2025 Date Of Order : 12.11.2025 O R D E R Per S. Rifaur Rahman: 1. This Appealpreferred By The Assesseeis Directed Against The Assessment Order Dated 30.07.2024Passed By The Assessment Unit, Income Tax Department Under Section 143(3) Read With Section 144C(13) R.W.S. 144Bof The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020- 21Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :-

…sactions while finding BLT to not be a method recognized under the Act and Rules. Hon’ble Delhi High Court in Casio India Company Private Limited vs. DCIT in ITA 814/2017, order dated 10th February, 2025, has considered the decision of in Maruti Suzuki (2015) 381 ITR 117 (Delhi), and relevant para of Maruti Suzuki decision (supra) are reproduced below : “70. What is clear is that it is the 'price' of an international transaction which is required to be adjusted. The very existence of an international transaction cannot be presumed by assigning some price to it and then deducing that since it is not an ALP, an 'ad…

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

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s. Sony India Private Limited, vs. DCIT, Circle 24 (1), A-18, Mohan Cooperative Indl. Estate, New Delhi. New Delhi – 110 044. (PAN : AABCS1571Q) DCIT, Circle 24 (1), vs. M/s. Sony India Private Limited, New Delhi. A-18, Mohan Cooperative Indl. Estate, New Delhi – 110 044. (PAN : AABCS1571Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate Shri Parth, Advocate REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 19.06.2024 Date of Order…

Sony India Private Limited, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, appeal filed by the assessee is partly allowed as indicated above and appeal filed by the revenue is dismissed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s. Sony India Private Limited, vs. DCIT, Circle 24 (1), A-18, Mohan Cooperative Indl. Estate, New Delhi. New Delhi – 110 044. (PAN : AABCS1571Q) DCIT, Circle 24 (1), vs. M/s. Sony India Private Limited, New Delhi. A-18, Mohan Cooperative Indl. Estate, New Delhi – 110 044. (PAN : AABCS1571Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nageshwar Rao, Advocate Shri Parth, Advocate REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 19.06.2024 Date of Order…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. DCIT Circle-22(2), New Delhi

In the result, the appeal of the assessee is partly allowed in the aforesaid manner

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

…as expanded the scope of the international transaction arbitrarily by referring to an unjustifiable allegation of “excessive” AMP expenditure. 11. It was further submitted that based on the decisions of the Hon’ble Delhi High Court in Maruti Suzuki (2015) 381 ITR 117 (Delhi); and Bausch & Lomb (2016) 381 ITR 227 (Delhi), the Tribunal in prior years has given a categorical finding that there is no basis to expand the ambit of international transaction pertaining to cost to cost reimbursement of 10 Samsung India Electronics. marketing expenses to a much larger “excessive” AMP expenditure. It was further subm…

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

Bench: or at the time of hearing of the appeal.”

…1 ACIT Vs. Wrigley India Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ACIT Wrigley India Pvt. Ltd. Circle-27(2) 206, 2nd Floor, Okhla Room No. 194B, C. R. Vs. Industrial Estate, Building, I. P. Estate, Phase-III, New Delhi Phase-III, New Delhi PAN:- AAACW1789P (Appellant) (Respondent) Appellant by Sh. Ravi Sharma, Adv, Ms. Shruti Khimta & Kashish Gupta, AR Respondent by Shri Rajesh Kumar, CIT(DR) Date of Hearing 20/06/2024 Date of Pronouncement 24/07/2024 ORDER PER YOGESH KUMAR U.S.JM…

Principal Commissioner of Income Tax-7, Delhi vs. M/S Timex Group India Ltd

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…n Mobile Communications India Pvt. Ltd. v. CIT (2015) 374 ITR 118 (Del) and Maruti Suzuki India Digitally Signed By:VAISHALI CHAUHAN Signing Date:26.12.2023 15:41:56 Signature Not Verified ITA 697/2023 Page 3 of 3 Ltd. v. CIT (2016) 381 ITR 117. 12. Thus, having regard to the aforesaid position, the appeal is closed. 13. We are told that the appellant/revenue has preferred an appeal against the decision rendered in Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT. 13.1 Having regard to the aforesaid position, it is made clear that if the appellant/revenue were t…

Principal Commissioner of Income Tax-7, Delhi vs. M/S Timex Group India Ltd

…n Mobile Communications India Pvt. Ltd. v. CIT (2015) 374 ITR 118 (Del) and Maruti Suzuki India Digitally Signed By:VAISHALI CHAUHAN Signing Date:26.12.2023 15:41:56 Signature Not Verified ITA 697/2023 Page 3 of 3 Ltd. v. CIT (2016) 381 ITR 117. 12. Thus, having regard to the aforesaid position, the appeal is closed. 13. We are told that the appellant/revenue has preferred an appeal against the decision rendered in Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT. 13.1 Having regard to the aforesaid position, it is made clear that if the appellant/revenue were t…

Pr. Commissioner of Income Tax -9 vs. M/S Wrigley India Pvt. Ltd

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…incurred by the respondent/assessee did not amount to an international transaction. In this context, the Tribunal also notes (something which came up even in the aforementioned AYs) the decision of this court passed in Maruti Suzuki India Ltd. v CIT (2016) 381 ITR 117. 6. We may note that on the previous date i.e., 11.09.2023, we had asked Mr Menon to seek instructions with regard to the Miscellaneous Applications (MAs) that the appellant/revenue had filed with the Tribunal concerning AY 2007-08 to AY 2009-10. 6.1 This direction had been issued as Mr Ajay Vohra, learned senior advocate, who appears o…

Nikon India P.Ltd, Gurgaon vs. ACIT, Circle-3(1), Gurgaon

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

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Assessment Year: 2017-18 & Stay Application No.256/Del/2022 (Ita No.1800/Del/2022) Assessment Year: 2017-18 Nikon India Pvt. Ltd., Vs Acit, Plot No.71, Sector-32, Circle-3(1), Institutional Area, Gurgaon. Gurgaon, Haryana – 122001. Pan: Aaccn5100F (Appellant) (Respondent) Assessee By : Shri Vishal Kalra & Shri Ankit Sahani, Advocates; & Shri Yishu Goel, Ar Revenue By : Shri Rajesh Kumar, Cit-Dr Date Of Hearing : 19.07.2023 Date Of Pronouncement : 27.07.2023 Order Per M. Balaganesh, Am: The Appeal In Ita No.1800/Del/2022 & The Stay Application In Sa No.256/Del/2022 Filed By The Assessee Arise Out Of The Order Of Assessment Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income-Tax Act, 1961 Sa No.256/Del/2022 (Hereinafter Referred To As ‘The Act’) Dated 25.07.2022 By The Assessment Unit, Of The Income Tax Department (Hereinafter Referred To As ‘Ld. Ao’).

…t international transaction warranting benchmarking. The ld. AR pointed out that subsequent to those orders of the Tribunal and the order of the Special Bench, the Hon’ble Delhi High Court in the case of Maruti Suzuki India 4 SA No.256/Del/2022 Ltd. vs. CIT, 381 ITR 117; and CIT vs. Whirlpool India Ltd., 381 ITR 154 had held that AMP expenses would not be an international transaction at all. Accordingly, the ld. AR prayed for reconsideration of the decision taken by the Tribunal and held that AMP expenses is not an international transaction. 8. Per contra, the ld. DR vehemently argued that the issue is decided…