Honda Siel Power Products Limited Vs. Deputy Commissioner of Income Tax

Decided On : Dec-23-2015

Court : Delhi

LAW: Section 260A, the Income Tax Act, the Bright Line Test ( ˜BLT', 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, the Bright Line Test the Special Bench, Chapter X of the Act, Section 92(3, the CUP Method, Chapter X of the Income Tax Act, Section 92 of the Act, the Export Agreement, Section 92B, Chapter X, Section 92, Section 92C, Section 92B, Section 92F, Section 92F (ii, Chapter X, Section 92C, Section 92CB, Chapter X of the Act, Chapter X, Chapter X, Chapter X of the Act, Chapter X of the Act, Chapter X of the Act, Chapter X, Section 37 of the Act, Chapter X. 74, the Explanation to Section 92B, Section 40, Chapter X, Section 92C, Chapter X, Section 37(1, Section 10, Indian Income Tax Act, Section 10, Indian Income Tax Act

PERSON: S. Muralidhar, IC, 1.53 Crore, BLT, Ericsson, Ericsson, BLT, xvii, Mark, Ericsson, Ericsson, Ericsson, Ericsson, Ericsson, ITA No.610/2014, ITA No.643/2014, Lomb Eyecare, Ericsson, Ericsson, BLT, Ericsson, BLT, Ericsson, Appellant, Ericsson, BLT, BLT, Appellant, Ericsson, BLT, BLT, Srivastava, BLT, BLT, BLT, Chapter X. In, B.C. Srinivas, Setty, Ericsson

DATE: J. 1, 12th December, 2014, 2008-2009, 30th September, 2008, 142(1, 1961, 28th October, 2011, 12th January, 2012, 24th September, 2012, 31st October, 2012, 12th December, 2014, 2013, 2015, 1961, 2012, 1961, 1961, 11th December, 2015, 1961, 2014, 30th October 2014, 44, 24, 19th March, 2007, 1st February 2008, 92D, 31, 35, 1997, 44, 36, 70, 75, 37, 1981, 2008, 1979, 1922, 1922, the financial year 2007-2008, 44, 12th December, 2014

GPE: Assessee, Assessee, Assessee, Japan, Japan, Assessee, goods9,57,55,661TNMMiv, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, India, India, India, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, India, MSIL, MSIL, MSIL, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, India, India, Assessee, India, Assessee, Japan, Assessee, Japan, India, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, U.S.A., Australia, New Zealand, MSIL, Assessee, Assessee, Assessee, India, Assessee, Assessee, India, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee

ORG: the Income Tax Appellate Tribunal, ITA No.6023, Honda Siel Power Products Ltd ( &, HONDA, Overseas Associated Enterprise, AE, Honda Motor Company, AE, Assesseei, Exports51,996,673TNMMix, Arm's Length Price, ExpensesAmount, TPO, AMP, AMP, TPO, AMP, HONDA, AE, AE, TPO, AMP, TPO, AMP, TPO, The Dispute Resolution Panel ( ˜DRP', TP, AMP, TPO, AO, AMP, ITA No, LG Electronics, AMP, LG Electronics India Pvt. Ltd., ACIT, ITD 41, AMP, AE, AE, AMP, AE, AMP, ALP, AMP, TPO, TPO, AE, Court, Sony, LG Electronics, Court, Sony Ericsson Mobile Communications, Income Tax, Court, Sony Ericsson Mobile Communications, Discovery Communications India, Daikin Air-conditioning, Reebok India Company, Canon India Pvt, Court, Sony Mobile Communications India Pvt. Ltd., Reebok India Company, Canon India Pvt, Sony Mobile Communications India Pvt. Ltd., TNMM, Reebok India, TNMM, CUP, AE, RP, 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, Sony, Court, LG Electronics, TPO, ALP, AO, TNMM, AMP, AMP, TNMM, LG Electronics Case, the Supreme Court, the LG Electronics Case, RP Method, RP Method, CP Method, AMP, AMP, AMP, AMP, AMP, AO, AMP, TNM, RP Method, AO, ALP, Sony, LG Electronics, Sony, Court, Sony, Sony, AMP, Court, Sony, AE, AMP, CIT-LTU v. Whirlpool of India Limited, Whirlpool of India Limited, Bausch, The Additional Commissioner of Income Tax, Court, ITA No.110/2015, Maruti Suzuki India Limited v., Income Tax, Sony, Maruti Suzuki India Limited, Court, LG Electronics, LG Electronics, Court, Sony Ericsson Mobile Communications, Discovery Communications India, Daikin Air-conditioning, India Pvt. Ltd., Haier Appliances, Reebok India Company, Canon India Pvt, Court, Court, Court, Court, Sony Mobile Communications India Pvt. Ltd., Reebok India Company, Canon India Pvt, Sony Mobile Communications India Pvt. Ltd., TNMM, Reebok India, TNMM, CUP, AE, RP, Court, Maruti Suzuki India Limited, Sony, ITA No., Sony, Sony, Reebok, Sony, AE, AMP, MSIL, SMC, AMP, AMP, SMC, ALP, Sony, AMP, Court, Sony, Sony, Court, Court, Sony, AMP, AE, HONDA, AE, AMP, AE, TP, AE, TP, the Honda Group, TP, HSPP, HSPP, Honda, AE, Honda, TP, HONDA, HONDA, AMP, AE, AMP, ALP, ALP, TP, ALP, Avoidance of Tax, ALP, ALP, ALP, ALP, TP, AMP, AMP, AMP, AE, the Supreme Court, Daiichi Sankyo Company Ltd., Jayaram, Zenotech Laboratory Ltd., the Ranbaxy Group, Daiichi Sankyo Company, the Securities and Exchange Board of India (Substantial Acquisition of Shares, AMP, AE, MNC, Court, AMP, ALP, Court, Court, Sony, BLT, AMP, Court, S.92C, ALP, ALP, TPO, ALP, ALP, TPO, ALP, TP, ALP, ALP, ALP, ALP, TP, ALP, AMP, AMP, BLT, AE, AMP, AMP, Court, AMP, AMP, AE, AE, AMP, AE, AMP, AE, AMP, AMP, AE, AMP, AE, Court, TPO, AMP, AO, AO, AO, Whirlpool of India Limited, the Supreme Court, CIT, ITR 294, SC, PNB Finance Limited v., CIT, SC, AMP, Court, AMP, AE, AE, AMP, Sony, Co Pvt, CIT, SC, The Supreme Court, The OECD Transfer Pricing Guidelines, AE, Sony, AMP, AE, TP, Court, AMP, AMP, AE, AE, AE, AMP, Court

EVENT: the Assessment Year

CARDINAL: 2, 3, 4, 37,15,72,026, 5, 6, 8,27,61,669/-, 53.34, 8,27,61,669/-, 8., 9, 140, 2:1, 10, 374, 118, three, 12, 3, 17.4, 23.01.2013, 13, 2B, 2A, 92CA, 2B, 10B(1)(c, 14, 15, 16, three, 17, 18, 19, 20, 25, only six, 26, six, 27, three, 21, 42, 110, one, 43, three, 22, 23, 25, 26, 27, 4.8, 4.47, 28, 29, 30, 92, 92E, two, between two or, 2, 1, two, one, five, 32, 1, 1, 33, 34, two, two, two, two, 68, one, 69, 1, 1, 2, 10C, one, 71, 72, 73, two, 2, one, 128, 307, 38, 118, 2, 2, 39, 7.13, 133, 134, 40, 251.06, 9.57, 241.48, 4.30, 41, 42, 43

PRODUCT: Appellant, AEs, Appellant, Appellant, Appellant, Maruti Suzuki, Method, AEs, Para 4.9, Chigurupati 2010(6

MONEY: 4.46 per cent, 4.46 per cent, 1.87 per cent, 1 per cent, 8 per cent, 12.25 per cent, 3.81 per cent

PERCENT: 15%, 4%

NORP: ITAT, ITAT, Indian, ITAT, ITAT, ITAT, Indian, Indian, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, ITAT

FAC: Cannon India, Cannon India, AEs

WORK_OF_ART: Cost Plus Method, The Bright Line Test, EKL Appliances Case, Sassoon J

ORDINAL: first, second, Thirdly, Secondly, second, third, fourth, First, second, first, first, third