The Economic Times recently reported on a significant judgement for pricing of intangibles, such as use of a multinational brand by an Indian affiliate. The Delhi High Court has set aside an order by income tax authorities that had held that the parent company Suzuki Motor Corp (SMC) should have compensated Maruti Suzuki India (MSIL) for adding value to the Suzuki brand through its promotion campaigns.

The ruling provides clarity on transfer pricing of intangibles, and a clear framework to multinationals for their intra-group arrangement relating to use of trademarks / brand names in India.

ommenting on the subject, Vijay Iyer, tax partner, Ernst & Young said that [...]

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