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Case Lawsuit Title
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Case / Trial ID Number
Jurisdiction Code
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us
in
upc
eu
Category
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Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
Maruti Suzuki India Ltd
Respondent / Defendant
Additional Commissioner Of Income Tax Transfer Pricing Officer New Delhi
Dispute Summary
This Delhi High Court judgment addresses complex issues related to transfer pricing, specifically concerning the use of trademarks and licensed information between Maruti Suzuki India Ltd. and Suzuki Motor Corporation, Japan. The case revolved around whether the expenses incurred by the Indian associate enterprise using the foreign brand's logo for promotion required compensation under tax laws. The court set aside the impugned order and directed the Transfer Pricing Officer (TPO) to determine an appropriate arm's length price for these international transactions.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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