Indian case changes landscape for marketing intangibles
July 12, 2010
The Delhi High Court has issued a landmark ruling providing guiding principles on the applicability of the arm’s-length standard to the realm of marketing intangibles.
The Honourable High Court of Delhi in the recent case of Maruti Suzuki India Limited vs Additional Commissioner of Income Tax, Transfer Pricing Officer, New Delhi has clarified crucial transfer pricing dimensions related to marketing intangibles and provided guidance for ascertaining the arm’s-length price under the provisions of section 92 of the Income Tax Act, 1961.
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