Case Laws Analysis
Followed on Xerox India Ltd. v. Dy. CIT 2021 TaxPub(DT) 2439 (Del-Trib)
Followed on Johnson & Johnson (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 1900 (Mum-Trib)
Followed on Michelin India (P) Ltd. v. DCIT 2021 TaxPub(DT) 0043 (Del-Trib)
Followed on Lenovo India (P) Ltd. v. ITO 2020 TaxPub(DT) 1521 (Bang-Trib)
Applied on Acer India (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 1492 (Bang-Trib)
Relied on ACER India (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 4020 (Bang-Trib)
Followed on Sony India (P.) Ltd. v. Addl. CIT 2019 TaxPub(DT) 2754 (Del-Trib)
Followed on Whirlpool of India Ltd. v. DCIT 2019 TaxPub(DT) 2340 (Del-Trib)
Followed on Loreal India (P.) Ltd. v. Dy. CIT 2019 TaxPub(DT) 1941 (Mum-Trib)
Relied on Amadeus India (P) Ltd. v. ACIT 2019 TaxPub(DT) 1738 (Del-Trib)
Relied on Johnson & Johnson (P) Ltd. v. Addl. CIT 2018 TaxPub(DT) 7311 (Mum-Trib)
Relied on Sennheiser Electronics India Ltd. v. ACIT 2018 TaxPub(DT) 6517 (Del-Trib)
Followed on Pr. CIT v. Mary Kay Cosmetic (P) Ltd. 2018 TaxPub(DT) 6400 (Del-HC)
Relied on Mckinsey Knowledge Centre India (P.) Ltd. v. Pr. CIT 2018 TaxPub(DT) 5122 (Del-HC)
Followed on Toshiba India (P.) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 4963 (Del-Trib)
Referred on Burberry India Pvt. Ltd. v. ACIT 2018 TaxPub(DT) 3895 (Del-Trib)
Referred on Kaypee Electronics & Associates (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 2832 (Karn-HC)
Followed on Toshiba India (P) Ltd. v. ACIT 2017 TaxPub(DT) 5513 (Del-Trib)
Followed on Nikon India (P) Ltd. v. Dy. CIT 2017 TaxPub(DT) 4911 (Del-Trib)
Relied on Valvoline Cummins (P.) Ltd. v. Dy. CIT 2017 TaxPub(DT) 3916 (Del-HC)
Relied on Luxottica India Eyewear (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1790 (Del-Trib)
Followed on Reebok India Company v. Dy. CIT 2017 TaxPub(DT) 1137 (Del-Trib)
Followed on Nippon Paint India (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1136 (Chen-Trib)
Referred on ACIT v. Casio India Co. (P.) Ltd. 2017 TaxPub(DT) 1028 (Del-Trib)
Followed on Praxair (I) (P) Ltd. v. Asstt. CIT 2016 TaxPub(DT) 3987 (Bang-Trib)
Relied on Goodyear India Ltd. v. Dy. CIT 2016 TaxPub(DT) 2883 (Del-Trib)
Affirmed on Fujifilm India (P) Ltd. v. DCIT 2016 TaxPub(DT) 2191 (Del-Trib)
Relied on Lumax Industries Ltd. v. DCIT 2016 TaxPub(DT) 2029 (Del-Trib)
Relied on Discovery Communications India v. Dy. CIT 2016 TaxPub(DT) 1303 (Del-Trib)
Followed on Denso India Ltd. v. Commissioner of Income Tax 2016 TaxPub(DT) 1299 (Del-HC)
Distinguished on Knorr-Bremse India (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 4683 (P&H-HC)
Followed on CIT v. Canon India (P) Ltd. 2015 TaxPub(DT) 4005 (Del-HC)
Followed on Perfetti Van Melle India (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 3683 (Del-Trib)
Relied on Zimmer India (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 2955 (Del-Trib)
Followed on Casio India Co. (P.) Ltd. v. Dy. CIT 2015 TaxPub(DT) 2692 (Del-Trib)
Dissented L.G. Electronics India Private Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0634 (Del-Trib)
Overruled L.G. Electronics India Private Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0634 (Del-Trib)
Followed L.G. Electronics India Private Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0634 (Del-Trib)
Distinguished Veer Gems v. Asstt. CIT 2012 TaxPub(DT) 0612 (Guj-HC)
Distinguished CIT v. Amadeus India (P) Ltd. 2012 TaxPub(DT) 0252 (Del-HC)
Applied CIT v. Nestle India Ltd. 2011 TaxPub(DT) 1019 (Del-HC)
Followed Maruti Suzuki India Ltd. v. Addl. CIT/Transfer Pricing Officer 2010 TaxPub(DT) 2073 (Del-HC)
Distinguished CIT v. Max India Ltd. 2007 TaxPub(DT) 1548 (SC)
Applied Sassoon J. David & Co. (P) Ltd. v. CIT 1979 TaxPub(DT) 1025 (SC)
 
The Tax Publishers2015 TaxPub(DT) 1653 (Del-HC) : (2015) 374 ITR 0118 : (2015) 276 CTR 0097 : (2015) 231 TAXMAN 0113 : (2015) 117 DTR 0105

 


IN THE DELHI HIGH COURT

SANJIV KHANNA & V. KAMESWAR RAO JJ.

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

ITA No. 16 & 70/2014, ITA No. 92-93 & 99/2014, ITA No. 100-101 & 109/2014 ITA No. 132 & 155/2014, ITA No. 213 to 215 & 218/2014

16 March, 2015 A.Y. 2008-09

Appellantby: Mr. N. Venkataraman, Sr. Advocate with Mr. Deepak Chopra and Mr. Harpreet Singh Ajmani, Advocates

Respondentby: Mr. G.C. Srivastava, Advocate with Mr. Rohit Madan, Mr. P. Roychaudhri, Mr. Ruchir Bhatia and Mr. Akash Vajpai, Advocates

JUDGMENT

Sanjiv Khanna, J.

This common judgment will dispose of these appeals and cross-appeals by the assessee and the Revenue in which one of the primary issue that emanates for consideration is whether advertisement, marketing and sale promotion expenditure ('AMP', for short) beyond and exceeding the 'bright line' is a separate and independent international transaction undertaken by the resident Indian assessee towards brand building for the brand owner, i.e. the foreign Associated Enterprise ('AE', for short). Other core issues pertain to aspects of arm's length pricing of international transactions.

2. The details of appeals and cross-appeals by the assessees and the Revenue and the assessment years involved are as under:

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