{"id":934,"date":"2015-12-30T06:46:39","date_gmt":"2015-12-30T01:16:39","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=934"},"modified":"2022-02-03T18:55:14","modified_gmt":"2022-02-03T13:25:14","slug":"bright-line-test-cant-be-applied-to-determine-alp-of-amp-expenses","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/bright-line-test-cant-be-applied-to-determine-alp-of-amp-expenses\/","title":{"rendered":"Bright line test can\u2019t be applied to determine AMP Exp. ALP"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6abd25edb5c1c\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6abd25edb5c1c\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/bright-line-test-cant-be-applied-to-determine-alp-of-amp-expenses\/#The_bright-line_test_cant_be_applied_to_determine_the_ALP_of_AMP_expenses\" >The bright-line test can\u2019t be applied to determine the ALP of AMP expenses.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/bright-line-test-cant-be-applied-to-determine-alp-of-amp-expenses\/#Honda_Siel_Power_Products_Ltd_v_DCIT\" >Honda Siel Power Products Ltd. v. DCIT,\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/bright-line-test-cant-be-applied-to-determine-alp-of-amp-expenses\/#Facts_of_the_Case\" >Facts of the Case<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/bright-line-test-cant-be-applied-to-determine-alp-of-amp-expenses\/#The_decision_of_the_Court\" >The decision of the Court<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/27.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-9014\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/27.jpg\" alt=\"www.carajput.com; Expenses\" width=\"825\" height=\"209\" \/><\/a><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_bright-line_test_cant_be_applied_to_determine_the_ALP_of_AMP_expenses\"><\/span><span style=\"color: #000080;\"><strong>The bright-line test can\u2019t be applied to determine the ALP of AMP expenses.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Honda_Siel_Power_Products_Ltd_v_DCIT\"><\/span><strong>Honda Siel Power Products Ltd. v. DCIT,\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Facts_of_the_Case\"><\/span><strong><span style=\"color: #ff6600;\">Facts of the Case<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"text-align: justify;\">Assessee is engaged both in the manufacture of licensed products as well as the distribution of goods manufactured by its associated enterprises (AE).The assessee has entered into <a href=\"https:\/\/www.caindelhiindia.com\/blog\/read-all-about-royalty-taxatio-under-income-tax-act\/\">international transactions with its AE<\/a>.<\/li>\n<li style=\"text-align: justify;\">Under a Technical Collaboration Agreement, the Assessee is granted exclusive license to manufacture &amp; sell products of the <a href=\"https:\/\/carajput.com\/blog\/a-forign-company-open-a-branch-office-in-india\/\">foreign<\/a> AEs against payment of royalty of 4% on sales.<\/li>\n<li style=\"text-align: justify;\">Additionally, the assessee entered into an agreement for obtaining a license to use the trademark (HONDA) of its AE.<\/li>\n<li style=\"text-align: justify;\">The consideration for use of such trademark is determined at 1 % of the sales of licensed products.<\/li>\n<li style=\"text-align: justify;\">AO invoked Section 92CA(1) of the Act &amp; referred the case of the Appellant to the Transfer Pricing Officer (TPO) for determination of Arm&#8217;s Length Price in relation to international transactions undertaken by the Appellant with its AEs.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_decision_of_the_Court\"><\/span><span style=\"color: #ff6600;\"><strong>The decision of the Court<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"text-align: justify;\">Hon&#8217;ble High Court held that the mere existence of an agreement whereby a license has been granted to the assessee to use the brand name would not ipso facto imply any further understanding or arrangement between the Assessee and its foreign AE regarding the AMP expense for promoting the brand of the foreign AE.<\/li>\n<li style=\"text-align: justify;\">The assessee is carrying on business as an independent enterprise and is incurring AMP expenses for its own benefit and not at the behest of the AE.<\/li>\n<li style=\"text-align: justify;\">It was further held that the absence of an international transaction involving AMP spend with an ascertainable price,<\/li>\n<li style=\"text-align: justify;\">Even if such price were to be nil, neither the substantive nor the machinery provision of Chapter X of the Act are applicable to the transfer pricing adjustment exercise.<\/li>\n<li style=\"text-align: justify;\">The Transfer Pricing adjustment envisages the substitution of the price of an international transaction with the ALP.<\/li>\n<li style=\"text-align: justify;\">Therefore, the Bright Line Test (BLT) is not a valid method for either determining the existence of international transactions or for the determination of ALP of such transactions.<\/li>\n<\/ul>\n<p>Popular blog:-<\/p>\n<p><em><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/carajput.com\/blog\/three-tier-tp-documentation-threshold-requirement\/\">Three-tier TP Documentation &amp; threshold Requirement<\/a><\/strong><\/span><\/em><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/\"><span style=\"color: #0000ff;\"><em><strong>TP: LIBOR IS THE BEST BENCHMARK FOR INTEREST-FREE LOAN GRANTED TO AE<\/strong><\/em><\/span><\/a><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>The bright-line test can\u2019t be applied to determine the ALP of AMP expenses. Honda Siel Power Products Ltd. v. DCIT,\u00a0 Facts of the Case Assessee is engaged both in the manufacture of licensed products as well as the distribution of goods manufactured by its associated enterprises (AE).The assessee has entered into international transactions with its &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[82],"tags":[3817,3815,3813,3718,3814,3816],"class_list":["post-934","post","type-post","status-publish","format-standard","hentry","category-transfer-pricing","tag-arms-length-price-alp","tag-assessing-officer-invoked-section-92ca1","tag-associated-enterprises-ae","tag-bright-line-test-blt","tag-technical-collaboration-agreement","tag-transfer-pricing-officer-tpo"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"determining the existence of international transaction, determination of ALP of such transaction, international transaction with alp, determine alp of amp exp.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"arm\\&#039;s length price (\\&#039;alp\\&#039;),assessing officer invoked section 92ca(1),associated enterprises (ae),bright line test (blt),technical collaboration agreement,transfer pricing officer (tpo),transfer pricing\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/carajput.com\/blog\/bright-line-test-cant-be-applied-to-determine-alp-of-amp-expenses\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.2\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Rajput Jain &amp; Associates | Updates on GST, Taxation and Company Laws\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Bright line test can\u2019t be applied to determine AMP Exp. 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