746(Del), Triveni Engineering Works Ltd. V. CIT:136 ITR 340 (Del), CIT v. Bhai Sunder Dass& Sons (P) Ltd.

ELI LILLY AND COMPANY INDIA PVT. LTD.,GURGAON vs. DCIT, CIRCEL-1(1), GURGAON

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

…e placed reliance on the decisions reported in Shriram Refrigeration Industries Ltd. v. CIT: 127 ITR 746(Del), Triveni Engineering Works Ltd. V. CIT:136 ITR 340 (Del), CIT v. Bhai Sunder Dass& Sons (P) Ltd.: 158 ITR 195 (Del.), Shriram Pistons and Rings Ltd.: 219 CTR 228 (Del.) and CIT v. J.K. Synthetics Ltd.: 176 Taxman 355 (Del.). 13. In respect of the observations of the assessing officer that the payment of licence fees as the capital expenditure on the ground that the license agreement constitutes extension of business for the assessee company, it is the submission of the Ld. AR that the test for determining…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

…7 ITR 813 (Cal) • Praga Tools Ltd v. CIT : 123 ITR 773 (FB)(AP) • CIT v. Tata Engineering Ltd: 123 ITR 538 (Bom) • Triveni Engineering Works Ltd. V. CIT: 136 ITR 340 (Del) ACIT v. Shama Engine Valves Ltd.: 138 ITR 216 (Del) • • Shriram Pistons and Rings Ltd.: 219 CTR 228 (Del.) CIT v. J.K. Synthetics Ltd.: 176 Taxman 355 (Del.) • • CIT v. B. N Elias & Co. Ltd.: 168 ITR 190 (Guj) SRP Tools Ltd. v. CIT: 237 ITR 684 (Mad.) • • Mysore Kirloskar Ltd.: 114 ITR 443 (Kar) • CIT v. Power Build Ltd.: 244 ITR 19 (Guj.) • CIT v. Gujarat Carbon Ltd.: 254 ITR 294 (Guj.) • CIT v. Kanpur Cigarettes (P) Ltd.: 287 ITR 485 (All.) T…

ITO, NEW DELHI vs. M/S. MODI APOLLO INTERNATIONAL GROUP PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue for A

Bench: : Shri L.P. Sahu & Smt. Beena Pillai

…Ltd. v, CIT: 127 ITR 746 (Del) • Triveni Engineering Works Ltd. v. CIT: 136 ITR 340 (Del) • CIT vs. Prem Heavy Engineering Works P. Limited: 282 ITR 11 (Del.) • Climate Systems India Limited v CIT; 319 ITR 113 (Del.) • Shriram Pistons and Rings Limited v CIT: 219 CTR 228 (Delhi) • Shriram Pistons and Rings Limited v CIT: 307 ITR 363 (Delhi) • CIT vs. Essel Propack: 325 ITR 185 (Bom) • CIT vEicher Motors Ltd: 163 Taxmann 556 (M.P.) • CIT V. Munjal Showa Ltd. : 329 ITR 449 (Del) • CIT v. Denso India P. Ltd.: ITAO 16/2008 (Del.) (HC) • CIT v. EKL Appliances Ltd : ITA No 1069/2011 (Del)(HC) • Honda Siel Cars v. A…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal is allowed

Bench: Shri I.C. Sudhir & Shri L.P. Sahu Assessment Year: 2007-08 Assessment Year: 2007-08 Maruti Suzuki India Ltd., Vs. Additional Cit, Plot No.1, Nelson Mandela Road, Range-6, Vasant Road, New Delhi. New Delhi. (Pan: Aaacm0829Q) (Appellant) (Respondent) Assessee By: S/Shri Ajay Vohra, Sr. Adv. Neeraj Jain, Rohit Jain, Adv. Romit Katyal & Ms. Tejasvi Jain, Cas Department By:Shri Amrendra Kumar, Cit(Dr)

…g judgments:-  CIT v. Ciba India Ltd: 69 ITR 692 (SC) Alembic Chemical Works Co. Ltd. vs. Commissioner of Income Tax, [1989] 177  ITR 377 (SC)  CIT v Shriram Pistons and Rings Limited -CC 12154/2009 (Supreme Court) Shriram Pistons and Rings Limited v. CIT: 219 CTR 228 (Del)  Shriram Pistons and Rings Limited v. CIT 307 ITR 363 (Del)   Shriram Refrigeration Industries Ltd. v. CIT: 127 ITR 746(Del)  Triveni Engineering Works Ltd. v. CIT 136 ITR 340 (Del) CIT vs. Prem Heavy Engineering Works P. Limited (2006) 282 ITR 11 (All.)   CIT v Sharda Motor Industrial Limited: 319 ITR 109 (Del) Climate Systems India…