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