Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT

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

…the same were incurred as a transaction between the Assessee and 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 th…

Tupperware India Private Limited, New Delhi vs. DCIT, Circle-25(1), New Delhi

In the result, the appeal of the assessee for AY 2018-19 is partly allowed for statistical purposes

Bench: Shri Mahavir Singh & Shri M. Balaganesh

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 462 AND 2409/Del/2022 (Assessment Years: 2017-18 & 2018-19) Tupperware India Private Vs. ITO, Ltd, National Faceless 204-206, Tolstoy House, 15 Appeal Centre (NFAC), Tolstoy Marg, Connaught Place, Delhi New Delhi (Appellant) (Respondent) PAN: AAACT3770D Assessee by : Shri Rohit Tiwari, Adv Ms. Tanya, Adv Ms. Shivani, Adv Revenue by: Shri S. K. Jadav, CIT DR Date of Hearing 20/01/2025 Date of pronouncement 17/04/2025 O R D E R PER M. BALAGANESH, AM 1. Assessee M/s…

Tupperware India Private Limited, New Delhi vs. ACIT, Circle-25(1), New Delhi

In the result, the appeal of the assessee for AY 2018-19 is partly allowed for statistical purposes

Bench: Shri Mahavir Singh & Shri M. Balaganesh

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 462 AND 2409/Del/2022 (Assessment Years: 2017-18 & 2018-19) Tupperware India Private Vs. ITO, Ltd, National Faceless 204-206, Tolstoy House, 15 Appeal Centre (NFAC), Tolstoy Marg, Connaught Place, Delhi New Delhi (Appellant) (Respondent) PAN: AAACT3770D Assessee by : Shri Rohit Tiwari, Adv Ms. Tanya, Adv Ms. Shivani, Adv Revenue by: Shri S. K. Jadav, CIT DR Date of Hearing 20/01/2025 Date of pronouncement 17/04/2025 O R D E R PER M. BALAGANESH, AM 1. Assessee M/s…

Ayatna Realty Pvt. Ltd., New Delhi vs. ACIT, Circle-3(2), New Delhi

In the result, the appeal of the Assesse in ITA No

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

…the creation of world- wide brand owned by parent AE. With regard to application of Bright line test (BLT), ld. CIT-DR fairly admitted that the Hon’ble Jurisdictional High Court in the case of Sony Ericsson Mobile Communications India (P.) Ltd. vs. CIT [2015] 374 ITR 118 (Delhi) has held BLT as not a valid and proper method. He further submitted that no rewards were made by the AE to the assessee against such expenses to cover up the losses by the assessee. Rather the assessee has to take loans from its AE and interest was paid and if the assessee was an independent manufacturer, this would not be done. He furthe…

Ayatna Realty Pvt. Ltd., New Delhi vs. ACIT, Circle-3(2), New Delhi

In the result, the appeal of the Assesse in ITA No

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

…the creation of world- wide brand owned by parent AE. With regard to application of Bright line test (BLT), ld. CIT-DR fairly admitted that the Hon’ble Jurisdictional High Court in the case of Sony Ericsson Mobile Communications India (P.) Ltd. vs. CIT [2015] 374 ITR 118 (Delhi) has held BLT as not a valid and proper method. He further submitted that no rewards were made by the AE to the assessee against such expenses to cover up the losses by the assessee. Rather the assessee has to take loans from its AE and interest was paid and if the assessee was an independent manufacturer, this would not be done. He furthe…

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

…specifically submitted that the Ld. TPO had applied 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 t…

Pr. Commissioner of Income Tax-1, Delhi vs. D Light Energy P. Ltd

The appeal is dismissed, alongwith all the pending

Bench: HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

…is Court in its decision in Bausch & Lomb Eyecare (India) Pvt. Ltd. v. Addl. CIT (2016) 381 ITR 227/237 Taxman 24/65 taxmann.com 141 (Delhi), while considering the decision of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT (2015) 374 ITR 118/231 Taxman 113/55 taxmann.com 240 (Delhi), noted that: “The RP Method loses its accuracy and reliability where the reseller adds substantially to the value of the product or the goods are further processed or incorporated into a more sophisticated product or when the product/service is transformed.” 38. The aforesaid decision was als…

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

…aterial or evidence that there exists an international transaction regarding brand-building by way of AMP expenses despite the fact that it was held by the Hon'ble Delhi High Court in the case of Sony Ericsson Mobile Communications India (P.) Ltd. v. CIT [374 ITR 118] that transaction of excess AMP is an international transaction?” 3. The appeals were thereafter extensively heard on 19 February 2025, and when we had passed the following order: - “1. Having heard Mr. Gupta, learned counsel appearing for the appellant at some length, we take note of the following position which emerges from the record…

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

…aterial or evidence that there exists an international transaction regarding brand-building by way of AMP expenses despite the fact that it was held by the Hon'ble Delhi High Court in the case of Sony Ericsson Mobile Communications India (P.) Ltd. v. CIT [374 ITR 118] that transaction of excess AMP is an international transaction?” 3. The appeals were thereafter extensively heard on 19 February 2025, and when we had passed the following order: - “1. Having heard Mr. Gupta, learned counsel appearing for the appellant at some length, we take note of the following position which emerges from the record…

Commissioner of Income Tax vs. Benetton India Pvt. Ltd

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…h basis. Indisputably, the cost of any expatriate employees seconded to the Assessee for assistance in such activities would be subsumed as an element of cost. 48. In Sony Ericson Mobile Communications India P. Ltd. v. Commissioner of Income Tax (2015) 374 ITR 118 (Del), this court had explained that the definition of the expression ‘transaction’ as used in Rule 10A(d) of the Income Tax Rules, 1962 (hereafter the Rules) read with Section 92C(1) of the Act does not prohibit clubbing of closely connected or intertwined transactions. 49. It is also necessary to bear in mind that the object of determin…

Fujitsu India P.Ltd, New Delhi vs. DCIT, New Delhi

The appeal of the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2013-14 Fujitsu India P. Ltd., Vs National Faceless Assessment Rectangale-1, D-4, Centre, District Centre, New Delhi. Saket, New Delhi – 110 019. Pan: Aaacf4170D (Appellant) (Respondent) Assessee By : Shri K.M. Gupta, Advocate, Ms Shruti Khimta, Ar & Shri Kaskaran Singh, Ca Revenue By : Shri S.K. Jadhav, Cit-Dr Date Of Hearing : 07.01.2025 Date Of Pronouncement : 24.01.2025 Order

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2013-14 Fujitsu India P. Ltd., Vs National Faceless Assessment Rectangale-1, D-4, Centre, District Centre, New Delhi. Saket, New Delhi – 110 019. PAN: AAACF4170D (Appellant) (Respondent) Assessee by : Shri K.M. Gupta, Advocate, Ms Shruti Khimta, AR & Shri Kaskaran Singh, CA Revenue by : Shri S.K. Jadhav, CIT-DR Date of Hearing : 07.01.2025 Date of Pronouncement : 24.01.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the as…

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 :-

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and MS. MADHUMITA ROY, JUDICIAL MEMBER Sony 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, ACCOUNTANT MEMBER : 1. This appealpreferred by the assesseeis directed against the assessment orde…

Greenland Finance and Leasing P. Ltd., Delhi vs. ITO, New Delhi

In the result, the appeal of the Assesse in ITA No

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

…the creation of world- wide brand owned by parent AE. With regard to application of Bright line test (BLT), ld. CIT-DR fairly admitted that the Hon’ble Jurisdictional High Court in the case of Sony Ericsson Mobile Communications India (P.) Ltd. vs. CIT [2015] 374 ITR 118 (Delhi) has held BLT as not a valid and proper method. He further submitted that no rewards were made by the AE to the assessee against such expenses to cover up the losses by the assessee. Rather the assessee has to take loans from its AE and interest was paid and if the assessee was an independent manufacturer, this would not be done. He furthe…

Greenland Finance and Leasing P. Ltd., Delhi vs. ITO, New Delhi

In the result, the appeal of the Assesse in ITA No

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

…the creation of world- wide brand owned by parent AE. With regard to application of Bright line test (BLT), ld. CIT-DR fairly admitted that the Hon’ble Jurisdictional High Court in the case of Sony Ericsson Mobile Communications India (P.) Ltd. vs. CIT [2015] 374 ITR 118 (Delhi) has held BLT as not a valid and proper method. He further submitted that no rewards were made by the AE to the assessee against such expenses to cover up the losses by the assessee. Rather the assessee has to take loans from its AE and interest was paid and if the assessee was an independent manufacturer, this would not be done. He furthe…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

…amsung India Electronics Ltd.: (2014) 42 taxmann.com 498 (Delhi) - CITY. Adidas India Marketing (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1) Laf v. Dy. CIT: 114 ITD 448 (Del) - Star India (P) LAL. 103 ITD 73 TM (Mum) - National Panasonic (India) Lal. v. JCIT: ITA No. 3238/Del/2002 - Samsung Indor: ITA Nos. 1360 & 3374/Del/2002 - DCIT v. Manti Countrywide Auto Financial Services Pvt. Ltd.: ITA Nos. 2181 to 2183/Del/2010 For the aforesaid reasons, it is submitted…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

…amsung India Electronics Ltd.: (2014) 42 taxmann.com 498 (Delhi) - CITY. Adidas India Marketing (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1) Laf v. Dy. CIT: 114 ITD 448 (Del) - Star India (P) LAL. 103 ITD 73 TM (Mum) - National Panasonic (India) Lal. v. JCIT: ITA No. 3238/Del/2002 - Samsung Indor: ITA Nos. 1360 & 3374/Del/2002 - DCIT v. Manti Countrywide Auto Financial Services Pvt. Ltd.: ITA Nos. 2181 to 2183/Del/2010 For the aforesaid reasons, it is submitted…