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 367,154 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. United Spirits Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

ITA 489/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 May 2020AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleit(Tp)A No.489/Bang/2017 (Assessment Year: 2012-13) M/S. United Spirits Limited, Ub Towers, No.24, Vittal Mallya Road, Bangalore-560 001 ….Appellant Vs. Dy. Commissioner Of Income Tax, Circle 7(1)(1), Bangalore. ……Respondent. Assessee By: Shri Perci Pardiwala, Senior Advocate & Shri Ketan Ved, C.A. Revenue By: Shri Bipin C.N, Jcit (D.R) Date Of Hearing : 06.03.2020. Date Of Pronouncement : 29.05.2020. O R D E R Per Shri B.R. Baskaran, A.M. : The Assessee Has Filed This Appeal Challenging The Assessment Order Dated 31-01-2017 Passed By The Assessing Officer For Assessment Year 2012-13 Passed U/S 143(3) R.W.S 144C(13) Of The Act.

For Appellant: Shri Perci Pardiwala, Senior Advocate and Shri Ketan Ved, C.AFor Respondent: Shri Bipin C.N, JCIT (D.R)
Section 143(3)Section 144C(10)Section 144C(13)Section 14ASection 154Section 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.489/Bang/2017 (Assessment Year: 2012-13) M/s. United Spirits Limited, UB Towers, No.24, Vittal Mallya Road, Bangalore-560 001 ….Appellant Vs. Dy. Commissioner of Income Tax, Circle 7(1)(1), Bangalore. ……Respondent. Assessee By: Shri Perci Pardiwala, Senior Advocate and Shri Ketan Ved, C.A. Revenue By: Shri Bipin C.N, JCIT (D.R) Date of Hearing : 06.03.2020. Date of Pronouncement : 29.05.2020. O R D E R PER SHRI B.R. BASKARAN, A.M. : The…

DCIT, CC-31, New Delhi vs. Pernod Ricard India Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 2601/DEL/2019[2014-15]Status: DisposedITAT Delhi15 May 2020AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

…nal transaction before undertaking bench marking of AMP expenses and such transaction 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 all of…

Pernod Ricard India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 2366/DEL/2019[2014-15]Status: DisposedITAT Delhi15 May 2020AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

…nal transaction before undertaking bench marking of AMP expenses and such transaction 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 all of…

ACIT, CC- 31, New Delhi vs. Pernod Richard India Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1607/DEL/2018[2012-13]Status: DisposedITAT Delhi15 May 2020AY 2012-13

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

…nal transaction before undertaking bench marking of AMP expenses and such transaction 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 all of…

Pernod Ricard India Pvt. Ltd, Gurgaon vs. DCIT, Central Circle- 31, New Delhi

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1365/DEL/2018[2012-13]Status: DisposedITAT Delhi15 May 2020AY 2012-13

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: H.K. Choudhary, CIT, DR
Section 92C

…nal transaction before undertaking bench marking of AMP expenses and such transaction 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 all of…

The Pr. Commissioner of Income Tax -9 vs. Valvoline Cummins Pvt. Ltd

Appeal stands dismissed

ITA/187/2020HC Delhi13 Mar 2020

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 260A

…ITA No.608/Del/2015 for the Assessment Year („AY‟) 2010-11. 2. While admitting the appeal on 19th February 2016, the following question was framed for determination by this Court: “Whether in light of the decision in Maruti Suzuki Ltd. v. CIT (2016) 381 ITR 117 (Del) the ITAT was justified in holding that there was an international transaction between the Assessee and its Associated Enterprise with regard to advertising, marketing and publicity (AMP) expenses and in remanding the matter to the Assessing Officer/Transfer Pricing Officer for determining the arms length price of such transaction for…

Acer India Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

In the result, the grounds relating to T

ITA 2837/BANG/2017[2013-14]Status: DisposedITAT Bangalore05 Mar 2020AY 2013-14

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Ajay Vohra, Sr. Advocate & Shri Neeraj Jain &For Respondent: Shri Pradeep Kumar, CIT (DR ITAT)
Section 143(3)

…nal transaction before undertaking bench marking of AMP expenses and such transaction 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 all of…

ITO 14(1)(4), Mumbai vs. General Mills India Pvt. Ltd., Mumbai

In the result, Revenue’s appeal is dismissed

ITA 5228/MUM/2016[2007-08]Status: DisposedITAT Mumbai14 Feb 2020AY 2007-08

Bench: Shri Saktijit Dey & Shri Nabin Kumar Pradhan

For Appellant: Shri M.P. Lohia a/wFor Respondent: Shri Satya Pinisetty
Section 92C

…. Against the addition so made, the assessee preferred appeal before the first appellate authority. 8. After considering the submissions of the assessee and relying upon the decision of the Hon’ble Delhi High Court in Maruti Suzuki India Ltd. v/s CIT, [2016] 381 ITR 117 (Del.), learned Commissioner (Appeals) held that incurring of AMP expenditure towards payment made to third parties in India cannot be considered as international 7 General Mills India Pvt. Ltd. transaction. Accordingly, he deleted the addition made on account of transfer pricing adjustment. 9. The learned Departmental Representative submitted,…

Akzo Nobel India Limited, Kolkata vs. DCIT, Circle - 10(1), Kolkata

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

ITA 114/KOL/2018[2013-14]Status: DisposedITAT Kolkata07 Feb 2020AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am Akzo Nobel India Limited Vs. Dcit, Circle-10(1), Kolkata Geetanjali Middletown Street, Kolkata – 700071. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci6297A (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri Manoneet Dalal, Adv. & Purba Banerjee, AdvocateFor Respondent: Dr. P. K. Srihari, CIT(DR)
Section 143(3)Section 144C(5)Section 92

…India Limited 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 Communication…

Brother International (India) Private Limited, Mumbai vs. Assistant Commissioner of Income Tax 15(1)(2) (Earlier the Income Tax Officer 10(3)(1), Mumbai

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

ITA 5075/MUM/2017[2010-11]Status: DisposedITAT Mumbai13 Jan 2020AY 2010-11

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () Assessment Year: 2010-11 Acit-15(1)(2), M/S Brother International Room No. 483A, 4Th Floor, Vs. (India) Pvt. Ltd., Aayakar Bhavan, M.K. Road, 703/704, Powai Plaza, Mumbai-400020. Hiranandani Business Park, Powai, Mumbai-400076. Pan No. Aadcb0263E Appellant Respondent Assessment Year: 2010-11 M/S Brother International The Assistant (India) Pvt. Ltd., Vs. Commissioner Of Income Unit No. 408, 4Th Floor, B- Tax, 15(1)(2), [Earlier The Wing, 215 Atrium, Andheri Income Tax Officer- Kurla Road, Andheri (East), 10(3)(1)], Room No. 483A, Mumbai-400059. 4Th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. Pan No. Aadcb0263E Appellant Respondent

For Appellant: Mr. Ketan Ved, Mr. Pawan SharmaFor Respondent: Mr. Ashish Heliwal, DR
Section 143(3)Section 92C(3)

…ds brand promotion, while the remaining expenses of Rs.86 lacs pertain to the selling expenses such as incentives and other benefits paid to dealers/distributors for promoting sale and not the brand name of the AE. In Maruti Suzuki India Limited v. CIT [2016] 381 ITR 117 (Delhi), the Hon’ble Delhi High Court held that “there being no international transaction on AMP spend with an ascertainable price, neither substantive nor machinery provision of Chapter X were applicable to the transfer pricing adjustment exercise”. In Bausch & Lomb Eyecare (India) Pvt. Ltd. & Ors. v. Additional Commissioner of Income Tax & Ors.…

Asst CIT 15(1)(2), Mumbai vs. Brother International (India) P.Ltd, Mumbai

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

ITA 4750/MUM/2017[2010-11]Status: DisposedITAT Mumbai13 Jan 2020AY 2010-11

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () Assessment Year: 2010-11 Acit-15(1)(2), M/S Brother International Room No. 483A, 4Th Floor, Vs. (India) Pvt. Ltd., Aayakar Bhavan, M.K. Road, 703/704, Powai Plaza, Mumbai-400020. Hiranandani Business Park, Powai, Mumbai-400076. Pan No. Aadcb0263E Appellant Respondent Assessment Year: 2010-11 M/S Brother International The Assistant (India) Pvt. Ltd., Vs. Commissioner Of Income Unit No. 408, 4Th Floor, B- Tax, 15(1)(2), [Earlier The Wing, 215 Atrium, Andheri Income Tax Officer- Kurla Road, Andheri (East), 10(3)(1)], Room No. 483A, Mumbai-400059. 4Th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. Pan No. Aadcb0263E Appellant Respondent

For Appellant: Mr. Ketan Ved, Mr. Pawan SharmaFor Respondent: Mr. Ashish Heliwal, DR
Section 143(3)Section 92C(3)

…ds brand promotion, while the remaining expenses of Rs.86 lacs pertain to the selling expenses such as incentives and other benefits paid to dealers/distributors for promoting sale and not the brand name of the AE. In Maruti Suzuki India Limited v. CIT [2016] 381 ITR 117 (Delhi), the Hon’ble Delhi High Court held that “there being no international transaction on AMP spend with an ascertainable price, neither substantive nor machinery provision of Chapter X were applicable to the transfer pricing adjustment exercise”. In Bausch & Lomb Eyecare (India) Pvt. Ltd. & Ors. v. Additional Commissioner of Income Tax & Ors.…

Ngc Network India P. Ltd, Mumbai vs. Addl CIT 11(1), Mumbai

In the result, the appeal is partly allowed

ITA 6829/MUM/2012[2008-09]Status: DisposedITAT Mumbai10 Jan 2020AY 2008-09

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 Ngc Network (India) Pvt. The Additional Cit Range 11(1), Ltd.,Star House Urmi Estate Room No. 467, 4Th Floor, Aayakar Vs. 95 Ganpatrao Kadam Marg, Bhavan, M.K. Road, Mumbai- Lower Parel (W), 400020. Mumbai-400013. Pan No. Aabcn1401A Appellant Respondent

For Appellant: Mr. Porus Kaka, Sr. AdvocateFor Respondent: Mr. Debashis Chanda, CIT-DR &
Section 133(6)Section 143(3)Section 92B(1)Section 92CSection 92C(4)

…e AMP expenses incurred by the appellant is not an international transaction is supported by the above decision. In this context, reliance is NGC Network (India) Pvt. Ltd. 9 placed by him inter alia on the decision in Maruti Suzuki India Limited v. CIT [2016] 381 ITR 117 (Del.), Bausch & Lomb Eyecare (India) Pvt. Ltd. & Ors. v. Addl. CIT. (2015) [2016] 381 ITR 227 (Del.), CIT v. Whirpool of India Limited (2015) [2016] 381 ITR 154 (Del.), Honda Siel Power Products Limited v. Deputy CIT (2015) (94 CCH 0170) (Del.). Further, it is stated that the AMP expenses form part of the cost base to compute the margin earned b…

M/S Msd Pharmaceuticals (P) Ltd, New Delhi vs. DCIT, New Delhi

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

ITA 1423/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Dec 2019AY 2010-11

Bench: Ms. Sushma Chowla & Dr. B.R.R. Kumar

For Appellant: Ms. Rashmi Chopra, Adv &For Respondent: Sh. Sanjay I. Bara, CIT DR
Section 143(3)Section 144C(1)Section 92Section 92C

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “आई-1”, "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘I-1’, NEW DELHI सु"ी सुषमा चावला, "या"यक सद"य एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1423/Del/2015 "नधा"रण वष" / Assessment Year: 2010-11 …..........अपीलाथ"/Appellant MSD Pharmaceuticals (P) Ltd 15444, Level 15 Eros Corporate Towers Nehru Place, New Delhi PAN-AAECM1106C vs The DCIT, Circle-17(1), New Delhi …………. ""यथ" / Respondent अपीलाथ" क" ओर से / Appellant by : Ms. Rashmi Chopra, Adv & Sh. Harpreet…

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

In the result these appeals are partly allowed

ITA 1228/MUM/2015[2010-11]Status: DisposedITAT Mumbai19 Dec 2019AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Pawan Singh (Jm) I.T.A. No. 1228/Mum/2015 (Assessment Year 2010-11) M/S. Diageo India Pvt. Acit-6(2)(2) Vs. Ltd. Room No. 504 Nicholas Piramal Tower Aayakar Bhavan Peninsula Corporate Park M.K. Road Ganpatrao Kadam Marg Mumbai-400 020. Lower Parel Mumbai-400 013. (Appellant) (Respondent)

Section 143(3)

…ternational transaction of AMP expenses in the instant case and as such there can be no question of determining its ALP. For bolstering this proposition, he relied on the judgment of Hon'ble Delhi High Court in Maruti Suzuki India Ltd vs. CIT & Another (2016) 381 ITR 117 (Del). The learned Sr. AR submitted that the TPO considered only the higher amount of expenditure incurred by the assessee vis-a-vis other comparable companies for drawing an adverse inference of there being an international transaction of brand promotion by the assessee for its AE. This was countered by the ld. DR, who strongly refuted the asser…

M/S. Xerox India Ltd., Gurgaon vs. ACIT, New Delhi

ITA 5528/DEL/2012[2008-09]Status: DisposedITAT Delhi16 Dec 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Sanjay I. Bara, CIT DR
Section 143Section 143(3)Section 144Section 144CSection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5528/Del./2012 (Assessment Year : 2008-09) M/s. Xerox Limited, vs. ACIT, Circle 20, (previously known as Xerox New Delhi. Modicorp Limited) 5th and 6th Floor, Vatika Business Park, Sector 49, Sohna Road, Gurgaon (Haryana). (PAN : AABCM8634R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate REVENUE BY : Shri Sanjay I. Bara, CIT DR Date of Hearing : 07.11.2019 Date of Order : 16.12.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER The App…

M/S. Motorola Solutions India Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

Appeal of the assessee is partly allowed for statistical purpose

ITA 5797/DEL/2012[2008-09]Status: DisposedITAT Delhi31 Oct 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms Suchitra Kamble, [Assessment Year: 2008-09]

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

…tutorily mandated. The Hon’ble High Court further laid down numerous guidelines and principles to determine the ALP of AMP transaction. Subsequent to this, the Hon’ble Delhi High Court expanded the jurisprudence in this regard in cases of Maruti Suzuki [2016] 381 ITR 117, Whirlpool [2016] 381 ITR 154 and Bausch & Lomb [2016] 381 ITR 227 by holding that existence of an international transaction merely on the ground of excess AMP expenditure cannot be presumed. It has to be shown to be existing based on mutual understanding or arrangement between the assessee and its associated enterprise. The Hon’ble High Court fu…

Akzo Nobel India Limited, Kolkata vs. DCIT, Circle-10(1), Kolkata

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

ITA 621/KOL/2017[2012-13]Status: DisposedITAT Kolkata18 Oct 2019AY 2012-13

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 143(3)Section 144CSection 144C(5)Section 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 Communication…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

ITA 1567/DEL/2014[2009-10]Status: DisposedITAT Delhi04 Oct 2019AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…t statutorily mandated. The High Court further laid down numerous guidelines and principles to determine the ALP of AMP transaction. Subsequent to this the Hon’ble Delhi High Court expanded the jurisprudence in this regard in the cases of Maruti Suzuki [2016] 381 ITR 117, Whirlpool [2016] 381 ITR 154 and Bausch & Lomb [2016] 381 ITR 227 by holding that existence of an international transaction merely on the ground of excess AMP expenditure cannot be presumed. It has to be shown to be existing based on mutual understanding or arrangement between the assessee and its associated enterprise. The Court further held A…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

ITA 52/DEL/2013[2008-09]Status: DisposedITAT Delhi04 Oct 2019AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…t statutorily mandated. The High Court further laid down numerous guidelines and principles to determine the ALP of AMP transaction. Subsequent to this the Hon’ble Delhi High Court expanded the jurisprudence in this regard in the cases of Maruti Suzuki [2016] 381 ITR 117, Whirlpool [2016] 381 ITR 154 and Bausch & Lomb [2016] 381 ITR 227 by holding that existence of an international transaction merely on the ground of excess AMP expenditure cannot be presumed. It has to be shown to be existing based on mutual understanding or arrangement between the assessee and its associated enterprise. The Court further held A…

Sansung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, Special Range- 8, New Delhi

ITA 2511/DEL/2018[2011-12]Status: DisposedITAT Delhi04 Oct 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…t statutorily mandated. The High Court further laid down numerous guidelines and principles to determine the ALP of AMP transaction. Subsequent to this the Hon’ble Delhi High Court expanded the jurisprudence in this regard in the cases of Maruti Suzuki [2016] 381 ITR 117, Whirlpool [2016] 381 ITR 154 and Bausch & Lomb [2016] 381 ITR 227 by holding that existence of an international transaction merely on the ground of excess AMP expenditure cannot be presumed. It has to be shown to be existing based on mutual understanding or arrangement between the assessee and its associated enterprise. The Court further held A…