SAMSUNG INDIA ELECTRONICS PVT. LTD., GURGAON Vs ADDL. CIT., SPECIAL RANGE -8, NEW DELHI

Last updated: 16 December 2020
Quick Summary
This appeal concerns Samsung India Electronics Pvt. Ltd. and its challenge against an income tax assessment for the Assessment Year 2013-14. The core issues involve a significant transfer pricing adjustment made by the tax authorities, specifically relating to advertising, marketing, and promotion (AMP) expenses and international transactions within the trading segment. Samsung argues that the AMP expenditure incurred in India should not be classified as an 'international transaction' under the Income Tax Act.

Court :
ITAT New Delhi

Brief :
This appeal is filed by the assessee against the order dated 31/10/2018passed under Section 254/143(3) read with Section 144 C of the Income Tax Act, 1961 passed by Addl. CIT(A), New Delhi, for Assessment Year 2013-14.

Citation :
I.T.A. No. 7285/DEL/2018 (A.Y 2013-14)

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