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Discounts Not Capital Outlay: Tribunal Rejects Intangible Asset Theory
Case Law Details
- Case Name
- DCIT Vs Flipkart India Pvt Ltd (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Bangalore
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DCIT Vs Flipkart India Pvt Ltd (ITAT Bangalore)
Marketing Intangibles Theory Rejected Again; ₹6,006 Cr & ₹4,016 Cr Additions Deleted—ESOP Cross-Charge Also Allowed
Profit Foregone Is Not Capital Expenditure—Intangibles Theory Rejected Once More & ESOP Cross-Charge Is Employee Cost—Allowed u/s 37; No TDS u/s 195
ITA Nos.1394 & 1395/Bang/2025 – AYs 2020-21 & 2021-22 – Order dated 04.12.2025
Revenue filed appeals challenging CIT(A)’s deletion of massive additions made by AO on two counts:
(1) Alleged creation of marketing intangibles—AO treated discounts/losses (...
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