Case Analysis of: Haier Appliances India Pvt. Ltd., New Delhi VS DCIT

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Last updated: 22 September 2020
Quick Summary
This case involves an appeal by Haier Appliances India Pvt. Ltd. against an Income Tax Appellate Tribunal ruling concerning Advertisement, Marketing, and Sales Promotion (AMP) expenses. The core issue is whether these expenses constitute an international transaction and if the addition of Rs. 13.5 crore by the Transfer Pricing Officer (TPO) and Dispute Resolution Panel (DRP) was justified. Haier argued that the TPO/DRP failed to prove the existence of an international transaction and wrongly rejected the Resale Price Method (RPM) for benchmarking.

Court :
ITAT Delhi

Brief :
This appeal is filed by the assessee against the order dated 31/1/2018 passed under Section 254/143(3) read with Section 144 C of the Income Tax Act, 1961 passed by DCIT, Circle-11(1), New Delhi (Assessing Officer ), for Assessment Year 2008-09

Citation :
I.T.A. No. 2279/DEL/2018 (A.Y 2008-09)

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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