Maruti Suzuki India Ltd. vs Commissioner Of Income Tax on 11 December, 2015

1. These are two appeals by the Assessee, Maruti Suzuki India Ltd.
(‘MSIL’), under Section 260A of the Income Tax Act, 1961 (‘Act’). ITA

ITA Nos.110/2014 & 710/2015 Page 1 of 45
No.110 of 2014 is directed against an order dated 2nd August 2013 passed
by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.5237/Del/2010
for the Assessment Year (‘AY’) 2005-06. ITA No.710 of 2015 is an appeal
against the order dated 24th August 2015 passed by the ITAT in ITA No.
5120/Del/2010 for the AY 2006-07.
2. These appeals concern the issue of determination of arm’s length price
(‘ALP’) of the advertisement, marketing and sales promotion (‘AMP’)
expenses incurred by the Assessee, MSIL.

Source: Indian Kanoon

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