Nippon Paint India (P) Ltd. v. ACIT

78 Taxmann.com 348Reported decision2017#7989 most cited

What is Nippon Paint India (P) Ltd. v. ACIT authority for?

The existence of an international transaction concerning Advertisement, Marketing, and Promotion (AMP) expenditure is negated when such expenditure is not incurred at the behest or instance of a foreign Associated Enterprise (AE). A markup cannot be charged on excess AMP expenses.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2019.

Also referred to as

Nippon Paint India (P) Ltd v ACIT · AMP expenditure · international transaction · associated enterprise · transfer pricing · markup on AMP · taxability of AMP

Judgments citing Nippon Paint India (P) Ltd. v. ACIT

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER, [Assessment Year: 2008-09] M/s Motorola Solutions India Pvt. DCIT, Circle-2, 4th Flooor, Vanijya Kunj, Ltd.(Formerly known as Motorola India Pvt. Ltd.), HSIIDC Building, Udyog Vihar, 415/2, Mehrauli Gurgaon Road, Phase –V, Nr. Shankar Chowk, Gurgaon-122001 N.H.-8 Gurgaon PAN-AAACM9343D Appellant Respondent Appellant by Shri Himanshu S. Sinha, Ms. Vrinda Tulshan, Shri Yash Varmani, Shri Manoneet Dalal, Shri Yogesh Arora, Ms. Shradha Gupta Shri Vipin Sharma R…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. JCIT, New Delhi

ITA 868/DEL/2016[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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

ITA 6741/DEL/2014[2010-11]Status: DisposedITAT Delhi04 Oct 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

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

ITA 3410/DEL/2012[2005-06]Status: DisposedITAT Delhi04 Oct 2019AY 2005-06

Bench: Shri Amit Shukla & Shri Prashant Maharishi

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

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

ITA 3248/DEL/2012[2005-06]Status: DisposedITAT Delhi04 Oct 2019AY 2005-06

Bench: Shri Amit Shukla & Shri Prashant Maharishi

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

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

ITA 5315/DEL/2011[2007-08]Status: DisposedITAT Delhi04 Oct 2019AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 3, Gurgaon

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

ITA 1319/DEL/2018[2010-11]Status: DisposedITAT Delhi23 Oct 2018AY 2010-11

Bench: Sh. R.K. Pand & Sh. K. N. Charyassessment Year: 2010-11

Section 143Section 144C(2)Section 144C(5)Section 153Section 271Section 274Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI BEFORE SH. R.K. PAND, ACCOUNTANT MEMBER AND SH. K. N. CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 Vs Deputy Commissioner of M/s. Perfetti Van Melle India Income Tax Circle 3, Private Limited, 47th Gurgaon Milestone, Delhi, Jaipur Highway, Manesr, Gurgaon- 122002 (Haryana) PAN AAACP2626A (APPELLANT) (RESPONDENT) Appellant by Sh. Nageshwar Rao, Advocate Respondent by Sh. H. K. Choudhary, CIT DR Date of hearing: 01/08/2018 Date of Pronouncement: 23/10/2018 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the o…

Canon India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

Appeal is dismissed

ITA 832/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Aug 2018AY 2011-12

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

Section 143(3)Section 144CSection 92B

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1405/DEL/2015 (A.Y 2010-11) Canon India Pvt. Ltd. Vs DCIT 7th & 8th Floor,, Tower-B, Building Circle-5(2) No. 5, New Delhi DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (RESPONDENT) (APPELLANT) I.T.A .No. 2275/DEL/2015 (A.Y 2010-11) DCIT Vs Canon India Pvt. Ltd. Circle-5(2) 7th & 8th Floor,, Tower-B, New Delhi Building No. 5, DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (APPELLANT) (RESPONDENT) I.T.A .No. 832/DEL/2016 (A.Y 2011-12) Canon India Pvt. Ltd. Vs DCIT 7th &…

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

Appeal is dismissed

ITA 1052/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Aug 2018AY 2011-12

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

Section 143(3)Section 144CSection 92B

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1405/DEL/2015 (A.Y 2010-11) Canon India Pvt. Ltd. Vs DCIT 7th & 8th Floor,, Tower-B, Building Circle-5(2) No. 5, New Delhi DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (RESPONDENT) (APPELLANT) I.T.A .No. 2275/DEL/2015 (A.Y 2010-11) DCIT Vs Canon India Pvt. Ltd. Circle-5(2) 7th & 8th Floor,, Tower-B, New Delhi Building No. 5, DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (APPELLANT) (RESPONDENT) I.T.A .No. 832/DEL/2016 (A.Y 2011-12) Canon India Pvt. Ltd. Vs DCIT 7th &…

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

Appeal is dismissed

ITA 2275/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Aug 2018AY 2010-11

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

Section 143(3)Section 144CSection 92B

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1405/DEL/2015 (A.Y 2010-11) Canon India Pvt. Ltd. Vs DCIT 7th & 8th Floor,, Tower-B, Building Circle-5(2) No. 5, New Delhi DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (RESPONDENT) (APPELLANT) I.T.A .No. 2275/DEL/2015 (A.Y 2010-11) DCIT Vs Canon India Pvt. Ltd. Circle-5(2) 7th & 8th Floor,, Tower-B, New Delhi Building No. 5, DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (APPELLANT) (RESPONDENT) I.T.A .No. 832/DEL/2016 (A.Y 2011-12) Canon India Pvt. Ltd. Vs DCIT 7th &…

Canon India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

Appeal is dismissed

ITA 1405/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Aug 2018AY 2010-11

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

Section 143(3)Section 144CSection 92B

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1405/DEL/2015 (A.Y 2010-11) Canon India Pvt. Ltd. Vs DCIT 7th & 8th Floor,, Tower-B, Building Circle-5(2) No. 5, New Delhi DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (RESPONDENT) (APPELLANT) I.T.A .No. 2275/DEL/2015 (A.Y 2010-11) DCIT Vs Canon India Pvt. Ltd. Circle-5(2) 7th & 8th Floor,, Tower-B, New Delhi Building No. 5, DLF Cyber Terraces DLF Phase-III Gurgaon AAACC4175D (APPELLANT) (RESPONDENT) I.T.A .No. 832/DEL/2016 (A.Y 2011-12) Canon India Pvt. Ltd. Vs DCIT 7th &…

Nippon Paint India (P) Ltd. v. ACIT (78 Taxmann.com 348) — Cited in 14 Judgments | BharatTax