Johnson & Johnson Ltd., Gurgaon vs Dcit, New Delhi on 21 December, 2018
vi) Haier Appliances India (P) Ltd. Vs. Dy. CIT 65 Taxmann.com 74 (Del)
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Haier Appliances (India ) P. Ltd. vs Deputy Commissioner Of Income Tax on 2 May, 2016
Dcit, Chennai vs Ab Mauri India Private Limited, Chennai on 23 November, 2022
20.1 EKL Appliances Ltd Vs. CIT 24taxmann.com 199 :- In this
case the services were never doubted . However, in the case under
consideration, the issue is that assessee failed to establish that the
Services were actually received. Therefore, the case law is not
applicable in the case of the assessee.
Royal Canin India Private ... vs Assistant Commissioner Of Income-Tax, ... on 28 April, 2025
12. Upon considering the submissions made by the assessee and analyzing the
factual matrix and legal precedents cited, we find that the assessee has
sufficiently demonstrated the availing and actual receipt of intra-group services
through supporting documentation including invoices, agreements, and cost
allocation statements.The payments made towards intra-group services were
made without any markup and have been benchmarked alongside other
international transactions, which collectively meet the arm's length principle.It is
settled law that the necessity or commercial benefit of an expense cannot be
questioned by the tax authorities when the transactions are genuine and
undertaken for business purposes.The requirement of establishing a tangible
commercial benefit (Benefit Test) does not emanate from the statutory provisions
under the Act or under Transfer Pricing Regulations. We respectfully relied on EKL
Appliances Ltd (supra) and Lumax Industries Ltd(supra) that the expenditures are
genuine and fully related on the business purpose. The adjustment made on
account of disallowance of payment of intra-group charges by the Ld. AO is
unsustainable in law and on facts.In view of the above discussion, the adjustment
made on account of disallowance of payment of intra-group charges amounting
to Rs. 160,306,842/- is hereby directed to be deleted.
Rubicon Research Limited (Formerly ... vs Deputy Commissioner Of Income Tax - ... on 18 August, 2025
4. The Hon'ble Delhi High Court in EKL Appliances Ltd. v. CIT [345 ITR 241] clearly
held that the TPO's jurisdiction is restricted to determining the ALP, and he cannot
question the commercial expediency of transactions unless sham or bogus.
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