How many judgments cite Maruti Suzuki India Ltd. v. CIT?

220 judgments on BharatTax cite Maruti Suzuki India Ltd. v. CIT (381 ITR 117), spanning 2015 to 2026.

Which sections of the Income Tax Act does Maruti Suzuki India Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 92B, Section 143(3), Section 92C, Section 144C(13), Section 144C(5), Section 234B.

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 92B Section 143(3)Section 92C Section 144C(13)Section 144C(5)Section 234B Section 271(1)(c)Section 92F

Read the full judgment

Issues it is cited on

bright line test section 92f(v)amp expenditure section 92f cost plus method comparable uncontrolled price method section 92(1)section 92b functional analysis transactional net margin method section 92c(3)tested party

Judgments citing Maruti Suzuki India Ltd. v. CIT

Kimberly Clark Lever Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of assessee is allowed for statistical purposes and the appeal of Revenue is dismissed in the above terms

ITA 492/PUN/2016[2011-12]Status: DisposedITAT Pune30 Aug 2022AY 2011-12

For Appellant: Shri Percy PardiwalaFor Respondent: Shri J. P. Chadraker

Section 143(3)Section 92BSection 92C

…of the Special Bench of the Tribunal in the case of L.G. Electronics India Pvt. Ltd. vs. ACIT, 22 ITR 1 and the decision of the Hon’ble Delhi High Court in the case of Sony Ericsson India Pvt. Ltd. (supra) and in the case of Maruti Suzuki India Ltd. vs. CIT, 381 ITR 117 and held as under :- “19. In the present case, the assessee-company imports the lens from its foreign AE and after some processing, sells the products on its own. However, the amount of value addition on account of processing in terms of total revenue is not clear from the material on record. That apart, the assessee-company has been throughout c…

Deputy Commissioner of Income-Tax, Pune vs. M/S. Kimberly Clark Lever Pvt. Ltd., Pune

In the result, appeal of assessee is allowed for statistical purposes and the appeal of Revenue is dismissed in the above terms

ITA 351/PUN/2016[2011-12]Status: DisposedITAT Pune30 Aug 2022AY 2011-12

For Appellant: Shri Percy PardiwalaFor Respondent: Shri J. P. Chadraker

Section 143(3)Section 92BSection 92C

DCIT, Cir-6(2)(2), Mumbai vs. Diageo India Pvt.Ltd., Mumbai

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

ITA 2858/MUM/2016[2011-12]Status: DisposedITAT Mumbai25 Aug 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Diageo India P. Ltd. Dcit 4Th Floor, Nicholas Piramal Tower Rg 6(2)(2) Peninsula Corporate Park, Aayakar Bhavan, Vs. Ganpatrao Kadam Marg, Mk Road, Lower Parel, Mumbai-400 020 Mumbai-400 013 (Appellant) (Respondent) Pan No. Aaaci 3378 L Diageo India P. Ltd. Dcit 4Th Floor, Nicholas Piramal Tower Rg 6(2)(2) Peninsula Corporate Park, Aayakar Bhavan, Vs. Ganpatrao Kadam Marg, Mk Road, Lower Parel, Mumbai-400 020 Mumbai-400 013 (Appellant) (Respondent)

For Appellant: Shri Nishant Thakkar &For Respondent: Ms. Vatsalaa Jha, CIT DR

Section 143(3)Section 144C(13)Section 253Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM Diageo India P. Ltd. DCIT 4th Floor, Nicholas Piramal Tower RG 6(2)(2) Peninsula Corporate Park, Aayakar Bhavan, Vs. Ganpatrao Kadam Marg, MK Road, Lower Parel, Mumbai-400 020 Mumbai-400 013 (Appellant) (Respondent) PAN No. AAACI 3378 L Diageo India P. Ltd. DCIT 4th Floor, Nicholas Piramal Tower RG 6(2)(2) Peninsula Corporate Park, Aayakar Bhavan, Vs. Ganpatrao Kadam Marg, MK Road, Lower Parel, Mumbai-400 020 Mumbai-400 013 (Appellant) (Respondent) Assessee by : Shri Nishant Thakkar & Shri H…

Diageo India P.Ltd, Mumbai vs. DCIT RG 6(2)(2), Mumbai

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

ITA 1002/MUM/2016[2011-12]Status: DisposedITAT Mumbai25 Aug 2022AY 2011-12

For Appellant: Shri Nishant Thakkar &For Respondent: Ms. Vatsalaa Jha, CIT DR

Section 143(3)Section 144C(13)Section 253Section 92BSection 92C

Hp India Sales Private Limited, Bangalore vs. Joint Commissioner of Income Tax Ltu, Bangalore

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

ITA 524/BANG/2017[2012-13]Status: DisposedITAT Bangalore18 Aug 2022AY 2012-13

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.524/Bang/2017 : Asst.Year 2012-2013 M/S.Hp India Sales Private The Joint Commissioner Of Limited (Formerly Known As Income-Tax, Ltu V. Bangalore. Hewlett-Packard India Sales Private Limited), 24 Salarpuria Area, Hosur Main Road, Adugodi Bangalore – 560 030. Pan : Aaacc9862F. (Appellant) (Respondent) Appellant By : Sri.Ajay Vohra, Senior Counsel / Sri. Neeraj Jain, Sri.Lalit Attal & Sri.Karon Dhanuka, Advoicates Respondent By : Sri.Harishchandra Naik, Cit-Dr Date Of Pronouncement : 18.08.2022 Date Of Hearing : 27.07.2022 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 03.01.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2012-2013. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In Import Of Computer Peripherals From Its Associated Enterprises (Aes) For Sale In India & Also Rendered Certain Support Services. The Return Of Income For Assessment Year 2012-2013 Was Filed On 29.02.2012, Admitting Total Income Of Rs.544,61,99,276. The Return Was Revised On 25.03.2014

For Appellant: Sri.Ajay Vohra, Senior Counsel / Sri. Neeraj JainFor Respondent: Sri.Harishchandra Naik, CIT-DR

Section 143(2)Section 143(3)Section 144CSection 92BSection 92C

…High Court in the case of Sony Ericsson Mobile Communication India Pvt. Ltd. reported in 374 ITR 118 (Delhi). Further, it was submitted by placing reliance on the judgment of the Hon’ble Delhi High Court in the case of Maruti Suzuki India Limited reported in 381 ITR 117 (Delhi) that Revenue needs to be established the existence of international transaction before undertaking benchmarking of AMP expenses and such transaction cannot be inferred merely on the basis of Bright Line Test. The learned AR by referring to sections 92B(1) and 92F of the I.T.Act, contended 14 IT(TP)A No.524/Bang/2017. M/s.HP India Sales P…

Dy Cti, CC-16(1), Mumbai vs. Shipa Shetty, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 478/MUM/2021[2012-13]Status: DisposedITAT Mumbai11 Aug 2022AY 2012-13

Section 92A(2)(j)Section 92B

…t be presumed by assigning some price to it and then deducing that since it is not an arm's length price, an "adjustment" has to be made. 6 Shilpa Shetty 15. In this respect, Ld. AR relied upon the decision in the case of Maruti Suzuki India Ltd. CIT [2016] 381 ITR 117 (Del. HC) and Bausch & Lomb Eyecare (India) (P.) Ltd v. ACIT [2016] 381 ITR 227 (Del HC). It was also argued that the word "Price" had not been defined in the Act. It seems to have been used in its ordinary sense as meaning money only. In this respect, reliance was placed on the decision in the case of CIT v. Ganesh Builders [1979] 116 ITR 911 (…

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

…dated 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." 11. The Hon’ble Delhi High Court in the 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…

Assistant Commissioner of Income-Tax, Pune vs. M/S. Kimberly Clark Lever Pvt. Ltd., Pune

In the result, appeal of assessee is allowed for statistical purposes and the appeal of Revenue is dismissed in the above terms

ITA 576/PUN/2015[2010-11]Status: DisposedITAT Pune20 Jul 2022AY 2010-11

For Appellant: Shri Percy PardiwallaFor Respondent: Shri J.P. Chandraker

Section 143(3)Section 92BSection 92C

…on, in the absence of any machinery provision to compute the ALP of such transactions, the provisions of Chapter X cannot be invoked in order to make a TP adjustment, he took us extensively through the decision in the case of Maruti Suzuki India Ltd. vs. CIT, 381 ITR 117 wherein the Hon’ble Delhi High Court after undertaking the analysis of the provisions of Chapter X had held that in the absence of any explicit arrangement between the assessee and its foreign AE, it cannot be said that the benefit of the expenditure incurred on A&M expenses would also enure to the foreign AE, so as to, infer the existence of an…

Deputy Commssioner of Income Tax Circle-1(1), Pune vs. Ferrero India Pvt.Ltd, Pune

ITA 7/PUN/2021[2011-12]Status: DisposedITAT Pune06 Jul 2022AY 2011-12

For Appellant: S/Shri Ajit Kumar Jain and Siddesh ChauguleFor Respondent: Smt. Vidya Bajpai

…ery nor any specific agreement through which the revenue could establish that there was an international transaction. The assessee in this regard placed heavy reliance on the decision of Hon’ble Delhi High Court in the case of Maruti Suzuki India Ltd. Vs. CIT 381 ITR 117 (Del). 16. We find that the Co-ordinate Bench Pune in the case of Kimberly Clark Lever P. Ltd. Vs. ACIT in ITA No. 2481/PUN/2012 for A.Y. 2008-09, order dated 22-02-2021 relied on the decision of Hon’ble Delhi High Court in the case of Maruti Suzuki India Ltd. (supra) wherein the Tribunal was faced with an A.Y. 2011-12 identical issue. There was…

M/S. Himalaya Wellness Company (Formerly Known As the Himalaya Drug Company), Bengaluru vs. The Deputy Commissioner of Income Tax, Circle- 6(1)(1), Bengaluru

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 259/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Jun 2022AY 2017-18

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.259/Bang/2022 : Asst.Year 2017-2018 M/S.Himalaya Wellness Company The Deputy Commissioner Of (Formerly Known As The Himalaya Income-Tax, Circle 6(1)(1) V. Bengaluru. Drug Company), Makali, Tumkur Road Bengaluru – 562 162. Pan : Aadft3025B. (Appellant) (Respondent)

For Appellant: Sri.Padamchand Kincha, CAFor Respondent: Sri.Sumer Singh Meena, CIT -DR

Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 2(11)Section 92C

…s or implied between the assessee and 'HGH', Cayman Islands for promotion of its brand. The Hon'ble High Court of Delhi in a series of decisions, inter alia, including the case of Maruti Suzuki India Ltd. v. CIT [2015] 64 taxmann.com 150/[2016] 237 Taxman 256/381 ITR 117 (Delhi) emphasized the importance of 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. In the case of Maruti Suzuki India Ltd. (supra), at para 64 it was held as under :— 58 IT(TP)A No.259/Bang/2022 M/s.Himalaya Wellness Company. "64.…

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

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

Section 144(3)Section 92C

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)

…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. vs. CIT reported in 374 ITR 118 which were ignored by the authorities below. 5. 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 consideration to the rival submissions. The Hon'bl…

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

…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. Page 11 of 20 IT(TP)A No. 726/Bang/2017 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 fol…

Adidas India Marketing Pvt. Ltd., New Delhi vs. National E- Assessment Centre, New Delhi

In the result, appeal of the assessee is allowed

ITA 487/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Apr 2022AY 2016-17

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Us & Stay Application No.73/Del/2021 (Assessment Year : 2016-17)

Section 143Section 143(2)Section 143(3)Section 144CSection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER And Stay Application No.73/Del/2021 (Assessment Year : 2016-17) Adidas India Marketing Vs. National E-Assessment Pvt. Ltd. Centre C/o. Price Waterhouse & New Delhi Co. LLP Sucheta Bhawan, Gate No. FF, 11A, Vishnu DIGAMBAR MARG, New Delhi, Delhi – 110002. PAN : AAACA 5313 P (APPELLANT) (RESPONDENT) Assessee by Shri Rishabh Malhotra, A.R. Shri Ravi Sharma, Adv. Revenue by Shri Surender Pal, CIT (D.R.) Shri Mrinal Kumar Das, Sr. D.R. Date of hearing: 24.03.202…

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

In the result, appeal of the assessee and the Revenue are allowed in part and for statistical purpose

ITA 2014/DEL/2018[2008-09]Status: DisposedITAT Delhi16 Nov 2021AY 2008-09

Bench: Shri K. Narasimha Chary

For Appellant: Sh. Tushar Jarwal, AdvocateFor Respondent: Ms. Anshu Shukla Pundir, CIT/DR &

Section 201Section 92

…observations of the Tribunal in ITA No. 845/del/2016, hereunder,- “16. The issue relating to adjustment of AMP is covered by the decision of the Court inSony Ericsson Indio Pvt. Ltd. v. LIT (2015) 374 ITR liS (Del.) and Maruti Suzuki India Ltd. v. CIT (2016) 381 ITR 117. 17. The Tribunal while dealing with said issue held as under:- “20. Bare perusal of the order under challenge passed by the ld. TPO particularly at pages 67, 73 and 75 goes to prove that the entire adjustment qua AMP expenses has been made by the TPO on the basis of bright line method and no material whatsoever has been brought on record to sho…

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

In the result, appeal of the assessee and the Revenue are allowed in part and for statistical purpose

ITA 1502/DEL/2018[2008-09]Status: DisposedITAT Delhi16 Nov 2021AY 2008-09

Bench: Shri K. Narasimha Chary

For Appellant: Sh. Tushar Jarwal, AdvocateFor Respondent: Ms. Anshu Shukla Pundir, CIT/DR &

Section 201Section 92

The Himalaya Drug Company, Bengaluru vs. Joint Commissioner of Income Tax(OSD), Circle-6(1)(1), Bengaluru

In the result, the appeal filed by the assessee is treated as allowed

ITA 303/BANG/2021[2016-17]Status: DisposedITAT Bangalore22 Oct 2021AY 2016-17

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R

Section 143(3)

…s or implied between the assessee and 'HGH', Cayman Islands for promotion of its brand. The Hon'ble High Court of Delhi in a series of decisions, inter alia, including the case of Maruti Suzuki India Ltd. v. CIT [2015] 64 taxmann.com 150/[2016] 237 Taxman 256/381 ITR 117 (Delhi) emphasized the importance of 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. In the case of Maruti Suzuki India Ltd. (supra), at para 64 it was held as under :— "64. The transfer pricing adjustment is not expected to be made…

Kontoor Brands India Private Limited (Formerly Known As Vf Brands India Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

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

ITA 287/BANG/2021[2016-17]Status: DisposedITAT Bangalore12 Oct 2021AY 2016-17

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am It(Tp)A No.287/Bang/2021 : Asst.Year 2016-2017 M/S.Kontoor Brands India Private The Dy.Commissioner Of Limited (Formerly Known As Vf Income-Tax, Circle 4(1)(1) V. Bangalore. Brands India Private Limited) `Awfis’, 1St Floor, Shabari Complex Field Marshan Cariappa Road Shantala Nagar, Ashok Nagar Bengaluru – 560 025. Pan : Aaccv2727L. (Appellant) (Respondent) Appellant By : Sri.V.Nageshwar Rao, Advocate Respondent By : Sri.Sumer Singh Meena, Cit (Osd)-Dr Date Of Pronouncement : 12.10.2021 Date Of Hearing : 11.10.2021 O R D E R Per George George K, Jm This Appeal In The Instance Of The Assessee Directed Against The Final Assessment Order Dated 30.04.2021 Passed U/S 143(2) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2016-2017. 2. The Assessee Has Raised 30 Grounds Of Appeal. Ground Nos.1 To 3, 29 & 30 Are General In Nature & No Adjudication Is Called For, Hence These Grounds Are Dismissed. Ground Nos.4 To 21 Is Regarding Transfer Pricing Adjustment Of Amp Expenses. Ground Nos. 22 To 28 Is Regarding Solitary Corporate Tax Issue, Namely, Whether Design & Technical Knowhow, Vendor Network Relationship (Vr) Acquires As Part

For Appellant: Sri.V.Nageshwar Rao, ADvocateFor Respondent: Sri.Sumer Singh Meena, CIT (OSD)-DR

Section 143(2)Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM and Shri B.R.Baskaran, AM IT(TP)A No.287/Bang/2021 : Asst.Year 2016-2017 M/s.Kontoor Brands India Private The Dy.Commissioner of Limited (Formerly known as VF Income-tax, Circle 4(1)(1) v. Bangalore. Brands India Private Limited) `Awfis’, 1st Floor, Shabari Complex Field Marshan Cariappa Road Shantala Nagar, Ashok Nagar Bengaluru – 560 025. PAN : AACCV2727L. (Appellant) (Respondent) Appellant by : Sri.V.Nageshwar Rao, ADvocate Respondent by : Sri.Sumer Singh Meena, CIT (OSD)-DR Date of Pronouncement : 12.10.202…

Vf Brands India Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, the appeal of the assessee is treated as allowed

ITA 1285/BANG/2017[2012-13]Status: DisposedITAT Bangalore23 Sept 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillaiit(Tp)A No.1285/Bang/2017 Assessment Year : 2012-13

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Pradeep Kumar, CIT (DR)

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 32(1)(ii)

…ed on intangible assets. 2.3 It is submitted by the Ld.AR that there is no agreement in order to compute AMP in the hands of assessee and the issue stands squarely covered by the decision of orderable Delhi High Court in case of Maruti Suzuki Ltd. reported in 381 ITR 117. 2.4 We note that coordinate bench of this Tribunal in assessee’s own case (supra) decided both these issues as under: “ 4. The assessee company is engaged in the business of manufacturing and marketing of readymade garments. 5. We shall first take up the second issue urged by the assessee. During the course of assessment proceedings the A.O. not…

Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. ACIT, Circle-3(1), Gurgaon

In the result, the additional ground raised by the assessee is allowed

ITA 463/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17

Bench: The Income Tax Appellate Tribunal, Delhi Bench “I-2”, New Delhi

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Ms. Meera Shrivastava, CIT (DR)

Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80ISection 92C

…e help of local marketing agencies and consultants managed the marketing function across the country. 23. The Ld. Counsel for the assessee placed heavy reliance on the decision of the Hon’ble High Court of Delhi in Maruti Suzuki India Pvt. Ltd. v. CIT [2016] 381 ITR 117 (Delhi), to buttress the averment that the onus was cast upon the Revenue to prove the existence of international transaction vis-à-vis incurrence of AMP expenses, which was not discharged by the TPO in the present case. He placed reliance on the following passage from the decision of the Hon’ble High Court of Delhi in Maruti Suzuki India Pvt. Lt…