Nokia India Private Limited vs Deputy Commissioner Of Income Tax on 21 September, 2017
In Nokia India (P) Ltd. v.
Deputy Commissioner of Income Tax, (2015) 167 TTJ (Del) 243, the
Delhi bench of the ITAT held:
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1 - 10 of 13 (0.35 seconds)Burberry India Pvt. Ltd., New Delhi vs Ito, Ward- 5(2), New Delhi on 22 June, 2018
7.3.i. For the sake of convenience, we extract below the
operative portion of the order passed by the Delhi Bench of
: 11 :
ITA No. 1928/Mum/2016
this Tribunal in the case of Burberry India Pvt. Ltd., Vs. ACIT
in ITA Nos. 758 & 7684/Del/2017, dt. 22-06-2018:
Dcit, New Delhi vs Swaroski India Pvt. Ltd., New Delhi on 10 February, 2017
9. Similarly, in Swarovski India Pvt. Ltd. v. ACIT, ITA No. 5621/Del/2014, the
ITAT held:
Mattel Toys (India) P. Ltd, Mumbai vs Asst Cit Cir 6(3)1, Mumbai on 9 March, 2017
10. A similar view has been adopted by the Mumbai bench of the ITAT in Mattel
Toys v. Deputy Commissioner of Income Tax, (2013) 158 TTJ (Mum) 461:
Commissioner Of Income Tax vs Woodward Governor India Pvt. Ltd. ... on 30 April, 2007
11. This view has also been affirmed by the Bombay High Court in
its judgment dated 07.11.2014 in Commissioner of Income Tax v.
L'Oreal India Pvt. Ltd. (ITA No. 1046 of 2012), where the Court found
that there was no error in law committed by the ITAT when it held
that RPM was the Most Appropriate Method in case of distribution or
marketing activities especially when goods are purchased from
associated entities and there are sales effected to unrelated parties
without any further processing.
Bausch & Lomb Eyecare (India) Pvt. Ltd. vs The Additional Commissioner Of Income ... on 23 December, 2015
In fact, a Division Bench of this Court
in its decision in Bausch & Lomb Eyecare (India) Pvt. Ltd. v.
Additional Commissioner of Income Tax, (2016) 381 ITR 227 (Del),
while considering the decision of this Court in Sony Ericsson Mobile
Communications India Pvt. Ltd. v. Commissioner of Income Tax,
(2015) 374 ITR 118 (Del), noted that:
Sony Ericsson Mobile Communication ... vs Commissioner Of Income Tax-Iii on 11 February, 2016
In fact, a Division Bench of this Court
in its decision in Bausch & Lomb Eyecare (India) Pvt. Ltd. v.
Additional Commissioner of Income Tax, (2016) 381 ITR 227 (Del),
while considering the decision of this Court in Sony Ericsson Mobile
Communications India Pvt. Ltd. v. Commissioner of Income Tax,
(2015) 374 ITR 118 (Del), noted that:
Nokia Solutions And Networks India Pvt. ... vs Dcit, New Delhi on 31 May, 2017
In respect of the observations of the Ld. DRP that the assessee has incurred
substantial AMP, and other expenses, in relation to its turnover, and is therefore,
not a simple distributor in terms of the requirement of using RPM, Ld. AR has
rightly placed reliance on the decision reported in Nokia India Private Limited
vs. DCIT (2015) 153 ITD 508 (Delhitrib.) wherein it was held that the incurring
of high advertisement and marketing expenses by the assessee vis-avis the other
comparable companies does not in any manner affect the determination of ALP
under the RPM. In the above decision it was held that, -
Fujitsu India Pvt. Ltd., Gurgaon vs Ito, New Delhi on 3 July, 2018
i. Fujitsu India (P) Ltd., Vs. ACIT [101 taxmann.com 322]
(Delhi-Trib);