India Supreme Court Dismisses Appeal of Whirlpool Tax Case

India’s Supreme Court has dismissed an appeal by the tax department of a transfer pricing case involving Whirlpool of India Ltd.

The tax department had filed the appeal following a 2015 Delhi High Court order that sided with Whirlpool. The dispute was over advertisement, marketing and sales promotion expenses incurred by the Indian unit of Whirlpool Corporation, USA.

The tax department contended that the advertisement and marketing expenses incurred by Whirlpool of India to sell its products locally ultimately helped build the foreign brand and were thus subject to transfer pricing rules, according to details from the Delhi High ...