Maruti Suzuki India Ltd. v. CIT

381 ITR 117High Court2016#408 most cited

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

The Bright Line Test (BLT) is not a recognized method under the Income-tax Act and Rules for benchmarking advertising, marketing, and promotion (AMP) expenses or for determining the existence of an international transaction or its Arm's Length Price. The Revenue must first establish the existence and price of an international transaction before seeking an ALP adjustment.

220

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Maruti Suzuki India Ltd. v. CIT · 381 ITR 117 · Bright Line Test · BLT · AMP expenditure · international transaction · arm's length price · ALP · section 92B · section 92C · burden of proof · transfer pricing method

Also reported as

64 Taxmann.com 150237 Taxmann 256

Sections most often in play

Section 92BSection 143(3)Section 92CSection 144C(13)Section 144C(5)Section 234BSection 271(1)(c)Section 92F
Read the full judgment

Issues it is cited on

bright line testsection 92f(v)amp expendituresection 92fcost plus methodcomparable uncontrolled price methodsection 92(1)section 92bfunctional analysistransactional net margin methodsection 92c(3)tested party

Judgments citing Maruti Suzuki India Ltd. v. CIT

M/S Herbalife International India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-11(4), Bangalore

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

ITA 440/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 May 2023AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No. 440/Bang/2022 Assessment Year : 2017-18 M/S. Herbalife International India The Deputy Pvt. Ltd., Commissioner Of Rmz Pinnacle, No. 15, Income Tax, Commissariat Road, Circle – 3(1)(1), Bengaluru – 560 025. Bangalore. Vs. Pan: Aaach8025R Appellant Respondent : Shri Percy Pardiwala, Assessee By Sr. Counsel Revenue By : Shri D.K. Mishra, Cit (Dr) Date Of Hearing : 28-03-2023 Date Of Pronouncement : 17-05-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 26.03.2022 Passed By The National Faceless Assessment Centre, Delhi On Following Grounds Of Appeal:

For Respondent: Shri Percy Pardiwala

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No. 440/Bang/2022 Assessment Year : 2017-18 M/s. Herbalife International India The Deputy Pvt. Ltd., Commissioner of RMZ Pinnacle, No. 15, Income Tax, Commissariat Road, Circle – 3(1)(1), Bengaluru – 560 025. Bangalore. Vs. PAN: AAACH8025R APPELLANT RESPONDENT : Shri Percy Pardiwala, Assessee by Sr. Counsel Revenue by : Shri D.K. Mishra, CIT (DR) Date of Hearing : 28-03-2023 Date of Pronouncement : 17-05-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is…

Philips India Limited (Earlier Known As Philips Electronics India Limited), Kolkata vs. ACIT, Circle - 12(2), Kolkata

In the result, appeal of the assessee is partly allowed

ITA 218/KOL/2019[2010-11]Status: DisposedITAT Kolkata27 Mar 2023AY 2010-11

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11

For Appellant: Shri P. J. Pardiwalla & Shri Ketan Ved, ARFor Respondent: Shri G. Hukugha Sema, CIT
Section 143(3)Section 144CSection 144C(5)Section 234ASection 92

…circumstances. Therefore, in our considered view the AMP cannot be regarded as international transaction. In holding so we find the support & guidance from the judgment of Hon'ble Delhi High Court in the case of Maruti Suzuki India Limited Vs. CIT reported in 381 ITR 117 wherein it was held as under "51. The result of the above discussion is that in the considered view of the Court the Revenue has failed to demonstrate the existence of an international transaction only on account of the quantum of AMP expenditure by MSIL. Secondly, the Court is of the view that the decision in Sony Ericsson Mobile Communications…

ACIT, Circle- 16(1), New Delhi vs. Timex Group India Ltd., New Delhi

In the result, assessee’s appeals are partly allowed, whereas,

ITA 2015/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Mar 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA Nos.1504 & 1505/Del/2018 Assessment Years: 2009-10 & 2010-11 M/s. Timex Group India Ltd., Vs. ACIT, 106-107, Ambadeep, Circle-16(1), 14 Kasturba Gandhi Marg, New Delhi New Delhi PAN :AAACT0773C (Appellant) (Respondent) With ITA Nos.2013 & 2015/Del/2018 Assessment Years: 2009-10 & 2010-11 ACIT, Vs. M/s. Timex Group India Circle-16(1), Ltd., New Delhi 106-107, Ambadeep, 14 Kasturba Gandhi Marg, New Delhi PAN :AAACT0773C (Appellant) (Respondent) Assessee by Sh. Tush…

ACIT, Circle- 16(1), New Delhi vs. Timex Group India Ltd., New Delhi

In the result, assessee’s appeals are partly allowed, whereas,

ITA 2013/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Mar 2023AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA Nos.1504 & 1505/Del/2018 Assessment Years: 2009-10 & 2010-11 M/s. Timex Group India Ltd., Vs. ACIT, 106-107, Ambadeep, Circle-16(1), 14 Kasturba Gandhi Marg, New Delhi New Delhi PAN :AAACT0773C (Appellant) (Respondent) With ITA Nos.2013 & 2015/Del/2018 Assessment Years: 2009-10 & 2010-11 ACIT, Vs. M/s. Timex Group India Circle-16(1), Ltd., New Delhi 106-107, Ambadeep, 14 Kasturba Gandhi Marg, New Delhi PAN :AAACT0773C (Appellant) (Respondent) Assessee by Sh. Tush…

Timex Group India Ltd., New Delhi vs. ACIT, Circle- 16(1), New Delhi

In the result, assessee’s appeals are partly allowed, whereas,

ITA 1505/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Mar 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA Nos.1504 & 1505/Del/2018 Assessment Years: 2009-10 & 2010-11 M/s. Timex Group India Ltd., Vs. ACIT, 106-107, Ambadeep, Circle-16(1), 14 Kasturba Gandhi Marg, New Delhi New Delhi PAN :AAACT0773C (Appellant) (Respondent) With ITA Nos.2013 & 2015/Del/2018 Assessment Years: 2009-10 & 2010-11 ACIT, Vs. M/s. Timex Group India Circle-16(1), Ltd., New Delhi 106-107, Ambadeep, 14 Kasturba Gandhi Marg, New Delhi PAN :AAACT0773C (Appellant) (Respondent) Assessee by Sh. Tush…

Timex Group India Ltd., New Delhi vs. ACIT, Circle- 16(1), New Delhi

In the result, assessee’s appeals are partly allowed, whereas,

ITA 1504/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Mar 2023AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA Nos.1504 & 1505/Del/2018 Assessment Years: 2009-10 & 2010-11 M/s. Timex Group India Ltd., Vs. ACIT, 106-107, Ambadeep, Circle-16(1), 14 Kasturba Gandhi Marg, New Delhi New Delhi PAN :AAACT0773C (Appellant) (Respondent) With ITA Nos.2013 & 2015/Del/2018 Assessment Years: 2009-10 & 2010-11 ACIT, Vs. M/s. Timex Group India Circle-16(1), Ltd., New Delhi 106-107, Ambadeep, 14 Kasturba Gandhi Marg, New Delhi PAN :AAACT0773C (Appellant) (Respondent) Assessee by Sh. Tush…

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

…er Bright Line Test is a prescribed method u/s 92C or not.” 5. On this issue, we are guided by the judgment of Hon’ble Delhi High Court 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.…

Dy.CIT 7(1) (1), Mumbai vs. M/S. Mattel Toys (India) Pvt. Ltd, Mumbai

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

ITA 2304/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Dec 2022AY 2012-13

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2012-13 Dy. Cit, Circle-7(1)(1), M/S Mattel Toys (India) Pvt. Ltd., Room No. 126, 1St Floor, Phoenix House, B-Wing, 4Th Floor, Vs. Aayakar Bhavan, M.K. Road, 462, Senapati Bapat Marg, Lower Mumbai-400020. Parel, Mumbai-400013. Pan No. Aaccm 2563 P Appellant Respondent

For Respondent: Assessee by Mr. Ketan Ved, AR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI VIKAS AWASTHY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2012-13 Dy. CIT, Circle-7(1)(1), M/s Mattel Toys (India) Pvt. Ltd., Room No. 126, 1st floor, Phoenix House, B-Wing, 4th floor, Vs. Aayakar Bhavan, M.K. Road, 462, Senapati Bapat Marg, Lower Mumbai-400020. Parel, Mumbai-400013. PAN No. AACCM 2563 P Appellant Respondent CO No. 124/MUM/2022 (Arising out of ITA No. 2304/MUM/2021) Assessment Year: 2012-13 M/s Mattel Toys (India) Pvt. Ltd., Dy. CIT, Circle-7(1)(1), Phoenix House, B-Wing, 4th floor, Room…

Jain Irrigation Systems Ltd, Jalgaon vs. Deputy Commissioner of Income-Tax, Circle - 2, Jalgaon

Appeal is partly allowed in above terms

ITA 227/PUN/2018[2013-14]Status: DisposedITAT Pune22 Dec 2022AY 2013-14

Bench: Shri S.S.Godara & Dr.Dipak P.Ripoteआयकरअपीलसं. / Ita No.227/Pun/2018 िनधा"रणवष" / Assessment Year : 2013-14 Jain Irrigation Systems Ltd., The Deputy Commissioner Of Jain Plastic Park, N.H No.6, Vs Income Tax, Circle-2, Jalgaon – 425001. . Jalgaon. Pan: Aaacj 7163 Q Appellant/ Assessee Respondent /Revenue Assessee By Shri Percy Pardiwala; Shri Prashant Maheshwari & Ms.Monicamulchandani – Ar’S Revenue By Shri B Koteswara Rao – Dr Date Of Hearing 23/09/2022 Date Of Pronouncement 22/12/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’Sappeal For Assessment Year 2013-14Is Directed Against Thedeputy Commissioner Of Income Tax, Cricle-2, Jalgaon’S Assessment Order Dated 29.10.2017, Framed In Furtherance To The Dispute Resolution Panel-3, Mumbai (Drp)’S Direction Dated 25.09.2017 Passed In Objection No.78, In Proceedings U/S 143(3) R,.W.S 144C(5) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 92D

…t the departmental authorities could only have substituted the assessee’s already declared ALP than increase the same from “Nil” to Rs.8,58,93,797/- which amounts to re-writing the books not permissible in law. He quotes Maruti Suzuki India Ltd Vs. CIT [2016] 381 ITR 117 (Del) and more particularly paras 69 to 70 therein. Further case law quoted at the assessee’s behest is Shilpa Shetty Vs. ACIT [2018] 172 ITD 404 (Mum) in paragraphs 14 onwards that Chapter-X could not be invoked wherein no income chargeable to tax has arisen in assessee’s case. Learned senior counsel further submitted that contrary to various ot…

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

…e such expenditure on behalf of AE, the expenditures incurred by assessee cannot be treated to be an international transaction. In support, he placed reliance on the decision of Hon’ble Delhi High Court in case of Maruti Suzuki India Ltd. vs. CIT, reported in 381 ITR 117 and M/s. Sony Ericsson Mobile Communications Pvt. Ltd. vs CIT reported in 374 ITR 118. 9.5 On the contrary the Ld. CIT.DR placed reliance on orders passed by authorities below. 9.6 We have perused submissions advanced by both sides in light of records placed before us. 9.7 We know that the DRP refused to follow the above decisions of Hon’ble Delh…

Hp India Sales Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, ground 14 is allowed for statistical purposes

ITA 283/BANG/2022[2017-18]Status: DisposedITAT Bangalore07 Dec 2022AY 2017-18

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.283/Bang/2022 : Asst.Year 2017-2018 M/S.Hp India Sales Private Ltd. The Assistant Commissioner No.24, Salarpuria Arena Of Income-Tax, Circle 3(1)(1) V. Bangalore. Hosur Main Road Adugodi Bengaluru – 560 030. Pan : Aaacc9862F. (Appellant) (Respondent) Appellant By : Sri.Ajay Vohra, Advocate Respondent By : Sri.Arun Kumar, Cit(Tp)-2-Dr Date Of Pronouncement : 07.12.2022 Date Of Hearing : 06.12.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 28.02.2022 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2017-2018. 2. The Assessee Has Raised 13 Grounds In Its Memorandum Of Appeal Dated 22.06.2022. The Learned Ar During The Course Of Hearing, Did Not Raise Any Specific Plea With Regard To Grounds 1 To 5, 10, 12 & 13 (Also Sub-Grounds), Hence, The Same Are Dismissed. The Surviving Grounds, Namely, Grounds 6 To 9, 11 & Its Sub-Grounds, Read As Follows:-

For Appellant: Sri.Ajay Vohra, AdvocateFor Respondent: Sri.Arun Kumar, CIT(TP)-2-DR
Section 143(3)Section 37Section 92B

…sment year 2012-2013, reads as follows:- “8. We have heard rival submissions and perused the material on record. The issue as to whether AMP expenditure is an international transaction or not was considered by the Delhi High Court in Maruti Suzuki India Ltd. 381 ITR 117 and it was held as under:- “Step wise analysis of statutory provisions 62. If a step by step analysis is undertaken of Sections 92B to 92F, the sine qua non for commencing the transfer pricing exercise is to show the existence of an international transaction. The next step is to determine the price of such transaction. The third step would be to…

Pr. Commissioner of Income Tax-7, Delhi vs. Xerox India Ltd

ITA - 487 / 2022HC Delhi25 Nov 2022
Section 10(2)(xv)

…$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 487/2022 PR. COMMISSIONER OF INCOME TAX-7, DELHI ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel for the Revenue. versus XEROX INDIA LTD. ..... Respondent Through: Mr.Nageshwer Rao, Advocate. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 25.11.2022 C.M.No.50944/2022 Keeping in view the averments in the application, the delay in re- filing the present appeal is condoned. Accordingly, the application stands disposed of. ITA No.487/2022 Present income tax appeal has been filed challenging the order dated…

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)

…July 1, 2010. The Transfer Pricing Officer will decide this matter on or before December 31, 2010. The civil appeal is, accordingly, disposed of with no order as to costs." 17. The Hon'ble Delhi High Court in an other case of Maruti Suzuki India Ltd. Vs. CIT 381 ITR 117 (Delhi) held that the fact that the benefit of such AMP expenses would also ensure to the AE is itself insufficient to infer the existence of an international transaction. Similar decision was also rendered by the Hon'ble Delhi High Court in the case of CIT (LTU) v. Whirlpool of India Ltd., 381 ITR 154. The bright line test which was applied by t…

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)

…July 1, 2010. The Transfer Pricing Officer will decide this matter on or before December 31, 2010. The civil appeal is, accordingly, disposed of with no order as to costs." 17. The Hon'ble Delhi High Court in an other case of Maruti Suzuki India Ltd. Vs. CIT 381 ITR 117 (Delhi) held that the fact that the benefit of such AMP expenses would also ensure to the AE is itself insufficient to infer the existence of an international transaction. Similar decision was also rendered by the Hon'ble Delhi High Court in the case of CIT (LTU) v. Whirlpool of India Ltd., 381 ITR 154. The bright line test which was applied by t…

Pr. Commissioner Ofincome Tax-1 vs. Amadeus India Pvt. Ltd

Appeals are disposed of in terms

ITA/175/2020HC Delhi27 Oct 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 14ASection 260A

…ITA 174/2020 and 175/2020 Page 1 of 7 $~ 43 and 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 174/2020 & CM APPL. Nos.8721-8722/2020 PR. COMMISSIONER OF INCOME TAX-I ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel for the Revenue with Mr.Vipul Agrawal and Mr.Parth Semwal, Advocates. versus AMADEUS INDIA PVT. LTD. ..... Respondent Through: Mr.Mayank Nagi with Mr.Tarun Singh, Advocates. + ITA 175/2020 & CM APPL. Nos.8825/2020, 8827/2020 PR. COMMISSIONER OF INCOME TAX-1 ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel for the Revenue with Mr.Vipul Agrawal and Mr.Parth Semwal, Advoca…

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

…enses by the Ld.TPO in the preceding assessment year is identical with the reasoning for the year under consideration. It is submitted that the assessee relied on the decision of Hon’ble Delhi High Court in case of Maruti Suzuki India Ltd. vs. CIT reported in 381 ITR 117, and in the case of Sony Ericsson Mobile Communications Pvt. Ltd. Page 8 of 13 IT(TP)A No. 448/Bang/2022 vs. CIT reported in 374 ITR 118 which were ignored by the authorities below. 7. The Coordinate Bench of this Tribunal by order dated 06.02.2020 for A.Ys. 2011-12 to 2014-15 observed and held as under: “16. We have given our careful considerat…

DCIT Circle-1(1), New Delhi vs. Adidas India Marketing Pvt Ltd, New Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 160/DEL/2021[2015-16]Status: DisposedITAT Delhi02 Sept 2022AY 2015-16

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

For Appellant: Mr. Rishabh Malhotra, A.RFor Respondent: Shri Mrinal Kumar Das
Section 143(3)Section 144CSection 153Section 40Section 92

…cson Mobile Communication India Pvt. Ltd (supra) in support of aforestated observations. 8.2. Further it has been submitted by both sides that facts and circumstances in present appeal are no manner different with that of Maruti Suzuki India Ltd. Reported in 381 ITR 117; and Sony Ericson Mobile Communications (supra), wherein Hon'ble High Court has held that existence of international transaction must be established de hors the Bright Line Test before undertaking bench marking of AMP expenses. We therefore respectfully follow the view taken by this Hon'ble Delhi High Court in Sony Ericson Mobile Communications (…

DCIT Circle-1(1), New Delhi vs. Adidas India Marketing Pvt Ltd, New Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 159/DEL/2021[2014-15]Status: DisposedITAT Delhi02 Sept 2022AY 2014-15

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

For Appellant: Mr. Rishabh Malhotra, A.RFor Respondent: Shri Mrinal Kumar Das
Section 143(3)Section 144CSection 153Section 40Section 92

…cson Mobile Communication India Pvt. Ltd (supra) in support of aforestated observations. 8.2. Further it has been submitted by both sides that facts and circumstances in present appeal are no manner different with that of Maruti Suzuki India Ltd. Reported in 381 ITR 117; and Sony Ericson Mobile Communications (supra), wherein Hon'ble High Court has held that existence of international transaction must be established de hors the Bright Line Test before undertaking bench marking of AMP expenses. We therefore respectfully follow the view taken by this Hon'ble Delhi High Court in Sony Ericson Mobile Communications (…

DCIT Circle-1(1), New Delhi vs. Adidas India Marketing Pvt Ltd, New Delhi

In the result, appeal filed by the Revenue in ITA No

ITA 158/DEL/2021[2013-14]Status: DisposedITAT Delhi02 Sept 2022AY 2013-14

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

For Appellant: Mr. Rishabh Malhotra, A.RFor Respondent: Shri Mrinal Kumar Das
Section 143(3)Section 144CSection 153Section 40Section 92

…cson Mobile Communication India Pvt. Ltd (supra) in support of aforestated observations. 8.2. Further it has been submitted by both sides that facts and circumstances in present appeal are no manner different with that of Maruti Suzuki India Ltd. Reported in 381 ITR 117; and Sony Ericson Mobile Communications (supra), wherein Hon'ble High Court has held that existence of international transaction must be established de hors the Bright Line Test before undertaking bench marking of AMP expenses. We therefore respectfully follow the view taken by this Hon'ble Delhi High Court in Sony Ericson Mobile Communications (…

ACIT Circle-1(2), New Delhi vs. Adidas India Marketing Pvt. Ltd., New Delhi

In the result, Appeal filed by the Revenue is dismissed

ITA 3091/DEL/2019[2009-10]Status: DisposedITAT Delhi02 Sept 2022AY 2009-10

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

For Appellant: Mr. Rishabh Malhotra, A.RFor Respondent: Shri Vivek Verma, CIT, DR
Section 143(3)Section 92

…cson Mobile Communication India Pvt. Ltd (supra) in support of aforestated observations. 8.2. Further it has been submitted by both sides that facts and circumstances in present appeal are no manner different with that of Maruti Suzuki India Ltd. Reported in 381 ITR 117; and Sony Ericson 5 ACIT Vs. Adidas India Marketing Mobile Communications (supra), wherein Hon'ble High Court has held that existence of international transaction must be established de hors the Bright Line Test before undertaking bench marking of AMP expenses. We therefore respectfully follow the view taken by this Hon'ble Delhi High Court in…