On 11 December 2015, the High Court of Delhi issued its decision concerning a transfer pricing adjustment related to excessive advertising, marketing, and sales promotion expenses (AMP). The case involved Maruti-Suzuki India Ltd. and its affiliated enterprise Suzuki Motor Corp. headquartered in Japan.
In the year concerned, Maruti-Suzuki India was considered to have incurred excessive AMP expenses in India on behalf of Suzuki Motor Corp. based on the assumed existence of an international tra…