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Delhi High Court ruling on transfer pricing aspects of marketing intangibles
Case Law Details
- Case Name
- Maruti Suzuki India Ltd. Vs Additional Commissioner of Income Tax Transfer Pricing Officer (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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The Delhi High Court (HC), in a writ petition filed by Maruti Suzuki India Ltd. (Taxpayer) [WP.(C) No. 6876/2008] against the order of the Tax Authority, has ruled on transfer pricing (TP) aspects of marketing intangibles in respect of a licensing arrangement between the Taxpayer and its associated enterprise (AE), Suzuki Motor Corporation, Japan (Suzuki).
In its ruling, the HC, besides reiterating a number of key TP principles, has provided guidance on the circumstances under which a legal owner of a marketing intangible, such as a trademark or a brand name, should compensate...
