Yum Restaurants (India) Private Limited and Another Vs. Income Tax Officer and Another

Decided On : Jan-13-2016

Court : Delhi

LAW: Section 260-A of the Income Tax Act, a ContributorsOperating Agreement, Section 92CA(3, Section 144(3, Section 144C(1, Section 40A(2)(b, Section 40A(2)(b, Section 40A(2)(b, Section 79 of the Act, the Division Bench, the Income Tax Act, Section 92B, the Income Tax Act, Chapter X, the Income Tax Act, Chapter X and Section 37(1, Chapter X, Chapter X, Section 40A, Chapter X, Chapter X of the Act, Section 92(3, the CUP Method, Section 79, Section 79, Section 79, Section 79 of the Act, Chapter VI, Section 79 of the Act, Section 79

PERSON: S. Muralidhar, Mauritius, Rs.4,00,07,839, Rs.8,42,07,083, Rs.3,62,58,961, Ericsson, Ericsson, BLT, BLT, BLT, Mark, xvii, Nageshwar Rao, Rao, JFL, Domino, JFL, JFL, G.C. Srivastava, JFL, BLT

CARDINAL: 1, two, 935, 349, 2, 3, two, one, 4, three, 5, 6, 8, 9, 10, 11, 12, 13, 152, 273, 374, 118, 3, 17.4, 23.01.2013, 15, 2B, 2A, 92CA, 2B, 2, 2012, 345, 241, 10B(1)(c, 16, 17, 18, 19, 20, 21, 23, 24, 25, 26, 27, 28, one, 935, 29

DATE: 1961, 12th December 2014, 2009-10, 2015, 28th November 2008, August 2008, August 2008, 2008, 2009-10, AY 2009-10, 30th March 2010, 8th August 2012, 28th March 2013, 20th December 2013, 24th January 2014, 12th December 2014, earlier years, 2013, 2015, 1961, 2012, 1961, 1961, the past years, the past years, the financial year, 31st March 2008, 31st March 2009, 31st March 2008, a previous year, the last day of the year, the earlier years, 22, 1994-95, 2005-06, 12th December 2014, AY 2009-10

ORG: the Income Tax Appellate Tribunal ( ˜ITAT', ITA No, The Assessee,, Yum Restaurants (India) Private Limited ( ˜Yum, the Yum Restaurants Group, Yum!, Brands Inc., Yum USA, Yum India, Yum Restaurants Asia Private Limited ( ˜Yum, Yum India, Kentucky Fried Chicken International Holdings Inc. ( ˜KFC', Pizza Hut International, KFC, Pizza Hut Restaurants, KFC, Pizza Hut, Yum Singapore, Yum India, Yum Singapore, Pizza Hut, KFC, the Yum Group, Yum Singapore, Yum USA, Yum India, the Pizza Hut, KFC, Yum India, Yum India, KFC, Yum India, Yum Asia/Yum Singapore, Yum India, Yum India, Yum Restaurants Marketing Private Limited ( ˜Yum Marketing', Yum India, the Government of India, Yum Marketing, Yum India, Yum India, Yum Marketing, AMP, AMP, AMP, Yum Marketing, Yum India, Yum Marketing's, Yum India's, Yum India, Yum Asia/Yum Singapore, Yum India, Yum Marketing, Yum India, Income Tax, Yum India, TP Study, Associated Enterprises ( ˜AEs', TPO, AMP, Yum India, Yum Marketing, TPO, Yum India, Yum India, TPO, Yum India, AMP, TPO, Yum India, Yum Marketing, TPO, TPO, Yum India's, AMP, TPO, AE, TPO, TPO, TPO, Nil, Yum India, Yum India, AMP, Yum India, Yum India, TPO, AO, The Assessing Officer ( ˜AO', TPO, Yum India, AO, inter alia, AO, Yum Marketing, Yum India, Yum Marketing, the Dispute Resolution Panel ( ˜DRP', AO, Yum India's, Yum India, AMP, DRP, AO, Yum India, TP, Yum India, Revenue, Yum India, TP, TPO, Yum India, Yum India, TP, LG Electronics India Pvt. Ltd., TTJ, LG Electronics', AO, Sony, Court, Sony Ericsson Mobile Communication India P. Ltd., Income Tax, LG Electronics, Sony, the Transfer Pricing Officer, Advertising/Marketing and Promotion Expenses, the Transfer Pricing Officer/ Assessing Officer, AMP Expenses, Nos.2, the Income Tax Appellate Tribunal, AMP Expenses, the Income Tax Appellate Tribunal, the Transfer Pricing Officer, LG Electronics India, the Division Bench, Sony, Court, LG Electronics, TPO, ALP, AO, TNMM, AMP, AMP, TNMM, LG Electronics Case, RP Method, RP Method, CP Method, AMP, AMP, AMP, AMP, AMP, AO, AMP, TNM, RP Method, AO, ALP, Yum India, AMP, AO, AMP, Court, Sony Ericsson Mobile Communication India P. Ltd., AO, Yum India, Yum USA, AO, Yum India, Yum India, Yum India, Yum Singapore, Yum USA, Yum Singapore, Yum USA, AO, Court, Yum India, Yum USA, Yum USA, Yum India, Yum India, Court, the Assessee Yum India, AMP, AMP, AE, AMP, ALP, AO, Court, Sony Ericsson Mobile Communication India P. Ltd., Yum India, AMP, AE, AMP, Yum India, Yum India, Jubilant Foodworks Limited ( ˜JFL', Sony Ericsson Mobile Communication India P. Ltd., JFL, AMP, Yum India, AE, AMP, Yum India, Yum Marketing, AMP, Yum Marketing, AE, JFL, AE, JFL, BLT, Court, Sony Ericsson Mobile Communication India P. Ltd., AMP, Yum India, Yum Marketing, AMP, Yum India, Yum India, AE, AMP, AMP, Yum India, AE, AMP, AE, Yum India, JFL, Court, AMP, AE, AMP, Court, Sony Ericsson Mobile Communication India P. Ltd.

EVENT: the Assessment Year, AY 2009-10, AY 2008-09, AY 2008-09

GPE: Assessee, India, Singapore, China, China, India, India, India, India, Sri Lanka, Bangladesh, India, India, India, India, Form 3CEB, India, New Delhi, India, Singapore, SB, Assessee, Assessee, India, Assessee, Assessee, Assessee, Assessee, Singapore, Assessee, India, Assessee, Assessee, Assessee

PERCENT: 99.99%, 12.51%, 9.98%, more than 51%, 51%, more than 51%, 100%, 100%

LOC: Asia, Yum Asia, Yum Asia, Yum Asia, South Asia, Yum Asia, Yum India, Yum Asia, Yum Asia/Yum Singapore, Yum Asia/Yum Singapore, Yum Asia, Yum Asia, Yum Asia, Yum Asia, Yum India, Asia, Yum Asia, Yum Asia, Yum India

NORP: Indian, Rs.6,05,01,229, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, Indian, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT

FAC: Yum Singapore, Yum India, Yum India, Yum India

PRODUCT: AEs, AEs, Method

ORDINAL: secondly, first, third, third

WORK_OF_ART: Rs.6,05,01,229 under Section 40A(2)(b, Cost Plus Method, The Bright Line Test, EKL Appliances Case