CIT v. Eicher Motors Ltd.

293 ITR 464High Court2007#5256 most cited

What is CIT v. Eicher Motors Ltd. authority for?

Expenditure by way of royalty is an allowable revenue deduction if it is for a limited license to use know-how, where the assessee is not vested with proprietary rights. This is especially true if the payment falls within a reasonable range based on comparable transactions.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

CIT v. Eicher Motors Ltd. · royalty payment · revenue deduction · limited license · technical know-how · CUP method · comparable uncontrolled price · RBI directions

Sections most often in play

Section 132Section 143(3)Section 153ASection 153CSection 69A

Issues it is cited on

section 80ia(8)section 194hsection 80ictested partysection 194jsection 40a(2)(b)section 2(22)section 2(22)(e)section 40a(2)cup methodsection 80iacommercial expediency

Judgments citing CIT v. Eicher Motors Ltd.

AMARJEET KAUR BAHRI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

In the result, Appeal of the Assessee is allowed

ITA 2763/DEL/2022[2016-17]Status: DisposedITAT Delhi12 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 2763/Del/2022, (A.Y.2016-17)

Section 132Section 153ASection 153CSection 69A

…1 Amarjeet Kaur Bahri Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 2763/Del/2022, (A.Y.2016-17) Amarjeet Kaur Bahri DCIT N-8, Rajouri Garden, Central Circle-7 New Delhi Vs. Jhandewalan Extension, PAN No: AAAPB0902A New Delhi (Appellant) (Respondent) Appellant by Sh. Subash Singhal, CA Respondent by Sh. Javed Akhtar, CIT(DR) Date of Hearing 16/10/2024 Date of Pronouncement 12/11/2024 ORDER PER YOGESH KUMAR U.S., JM: This appeal is filed by the Assessee against the order of Com…

GRUNER INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 10(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 4062/DEL/2019[2012-13]Status: DisposedITAT Delhi03 Jul 2023AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 4062/Del/2019 : Asstt. Year : 2012-13 M/S Gruner India Pvt. Ltd., Vs Acit, 15 Dsidc, Okhla Industrial Area, Circle-10(2), Phase-Ii, Scheme-1, New Delhi New Delhi-110020 (Appellant) (Respondent) Pan No. Aadcg2938H Assessee By : Sh. Pancham Sethi, Ca Revenue By : Sh. Mrinal Kumar Das, Sr. Dr Date Of Hearing: 05.04.2023 Date Of Pronouncement: 03.07.2023 Order Per Dr. B. R. R. Kumar: The Present Appeal Has Been Filed By The Assessee Against The Order Dated Xx.02.2019 Passed By The Ao U/S 254/143(3) R.W.S. 144C Of The Income Tax Act, 1961. 2. Following Grounds Have Been Raised By The Assessee:

For Appellant: Sh. Pancham Sethi, CAFor Respondent: Sh. Mrinal Kumar Das, Sr. DR
Section 234BSection 254Section 271(1)(c)Section 92C

…v. ACIT (ITA No.4781/Del/2010) 2 ACIT v. Sona Olegaus Precision Forgings Ltd. (ITANo.260/Del/2010) 3. CIT v. Federal Mogul TPR India Ltd. (ITA No 398/2012) 4. Climate Systems India Ltd. v. CIT (2009) 319 ITR 113(Delhi) 5. CIT v. Eicher Motors Ltd. (2007) 293 ITR 464 (MP) 6. Praga Tools Ltd. v. CIT (1980) 123 ITR 773 (A&P) 7. Ekl Appliances (2012-TII-01-HC-DEL-TP) 8. Ericson India Pot. Ltd. v. DCIT (2012-11-48-ITAT-Del-TP) ITA No.4456/Del/2012 24. In 'Son Okegawa Precision Forgings Ltd. (supra), it has been held that since the royalty paid by the Indian company was 3% of net sales and it falls within the…

DCIT,C-11(1), NEW DELHI vs. HERO MOTOCORP LTD.,, NEW DELHI

Appeal of the Revenue is dismissed

ITA 1982/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 14ASection 2(22)(e)Section 40Section 40a

…: 73 ITD 189 (Del)(TM) - CIT v. Avery India Ltd. 207 ITR 813 (Cal) - CIT v. Bhai Sunder Dass & Sons P. Ltd.: 158 ITR 195 (Del) - CIT v. DCM Ltd.: ITA No. 87-89/1992 (Del.)(HC) - CIT v. Denso India P. Ltd.: ITA 16/2008 (Del.) (HC) - CIT v. Eicher Motors Ltd.: 293 ITR 464 (MP)(Indore Bench) Since, no proprietary rights in the know how vested in the assessee, the assessee being a mere licensee with limited rights to use the technical assistance during the currency of the agreement, there is no explicit or implied intention to transfer or create ownership in the technical know-how /technical information in the asses…

HERO MOTO CORP LTD.,NEW DELHI vs. NEAC, DELHI

ITA 706/DEL/2021[2016-17]Status: DisposedITAT Delhi26 Nov 2021AY 2016-17

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surendra Pal
Section 143(3)Section 144BSection 144CSection 144C(13)Section 145Section 1lSection 80ISection 92C

…TO : 73 ITD 189 (Del)(TM)  CIT v. Avery India Ltd. 207 ITR 813 (Cal)  CIT v. Bhai Sunder Dass& Sons P. Ltd.:158 ITR 195 (Del)  CIT v. DCM Ltd.: ITA No. 87-89/1992 (Del.)(HC)  CIT v. Denso India P. Ltd.: ITA 16/2008 (Del.) (HC)  CIT v. Eicher Motors Ltd.: 293 ITR 464 (MP)(Indore Bench) Since, no proprietary rights in the know how vested in the appellant, the appellant being a mere licensee with limited rights to use the technical assistance during the currency of the agreement, there is no explicit or implied intention to transfer or create ownership in the technical know-how /technical information in the ap…

SARTHAK REAL BUILT PVT. LTD, ,INDORE vs. DY, CIT,CPC-TDS, GHAZIABAD

ITA 819/IND/2017[14-15--26Q/Q-4]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…ore the ld. CIT(A). Further, reliance was placed on the judgment of Hon'ble Apex Court in the case of National Thermal Power Co. Ltd. vs. CIT (1992) 229 ITR 383, judgment of Hon'ble jurisdictional High Court in the case of CIT vs. Eicher Motors Ltd. (2007) 293 ITR 464 as well as in the case of DCIT vs. Turquoise Investment & Finance Ltd. (2008) 299 ITR 143 (MP). On the other hand, the ld. CIT-DR opposed the request for admission of addl. ground but could not controvert the submission of the assessee by bringing any contrary material on record. 5. Considering the above facts and considering the decisions of…

ASSISTANT COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S FERRO CONCREATE CONSTRUCTION (INDIA) PVT. LTD INDORE, INDORE

ITA 439/IND/2017[09-10]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…ore the ld. CIT(A). Further, reliance was placed on the judgment of Hon'ble Apex Court in the case of National Thermal Power Co. Ltd. vs. CIT (1992) 229 ITR 383, judgment of Hon'ble jurisdictional High Court in the case of CIT vs. Eicher Motors Ltd. (2007) 293 ITR 464 as well as in the case of DCIT vs. Turquoise Investment & Finance Ltd. (2008) 299 ITR 143 (MP). On the other hand, the ld. CIT-DR opposed the request for admission of addl. ground but could not controvert the submission of the assessee by bringing any contrary material on record. 5. Considering the above facts and considering the decisions of…

M/S. FERRO CONCRETE CON. INDIA PVT. LTD.,INDORE vs. THE DCIT CIRCLE-1(1), INDORE

ITA 359/IND/2017[2009-10]Status: DisposedITAT Indore13 Oct 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…ore the ld. CIT(A). Further, reliance was placed on the judgment of Hon'ble Apex Court in the case of National Thermal Power Co. Ltd. vs. CIT (1992) 229 ITR 383, judgment of Hon'ble jurisdictional High Court in the case of CIT vs. Eicher Motors Ltd. (2007) 293 ITR 464 as well as in the case of DCIT vs. Turquoise Investment & Finance Ltd. (2008) 299 ITR 143 (MP). On the other hand, the ld. CIT-DR opposed the request for admission of addl. ground but could not controvert the submission of the assessee by bringing any contrary material on record. 5. Considering the above facts and considering the decisions of…

M/S. FERRO CONCRETE CON. INDIA PVT. LTD.,INDORE vs. THE PR.CIT-1, INDORE

ITA 284/IND/2017[2012-13]Status: DisposedITAT Indore13 Oct 2021AY 2012-13

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…ore the ld. CIT(A). Further, reliance was placed on the judgment of Hon'ble Apex Court in the case of National Thermal Power Co. Ltd. vs. CIT (1992) 229 ITR 383, judgment of Hon'ble jurisdictional High Court in the case of CIT vs. Eicher Motors Ltd. (2007) 293 ITR 464 as well as in the case of DCIT vs. Turquoise Investment & Finance Ltd. (2008) 299 ITR 143 (MP). On the other hand, the ld. CIT-DR opposed the request for admission of addl. ground but could not controvert the submission of the assessee by bringing any contrary material on record. 5. Considering the above facts and considering the decisions of…

BHOLA SINGH THAKUR,INDORE vs. I T O 4(1), INDORE

In the result, Assessee’s appeal in ITANo

ITA 823/IND/2018[2010-11]Status: DisposedITAT Indore09 Aug 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2010-11

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…ted by the Hon'ble Tribunal reliance was placed on the judgment of Hon'ble Apex Court in the case of National Thermal Power Co. Ltd. vs. CIT (1992) 229 ITR 383, judgment of Hon'ble jurisdictional High Court in the case of CIT vs. Eicher Motors Ltd. (2007) 293 ITR 464 as well as in the case of DCIT vs. Turquoise Investment & Finance Ltd. (2008) 299 ITR 143. M/s. Bhola Singh Thakur. 7. For the proposition that the Hon'ble I.T.A.T., was justified in allowing to raise the issue of legal ground for non issuance of notice u/s 143(2) for the first time and that section 292BB of the Act is a rule of evidence and wo…

HERO MOTOCROP LTD.,NEW DELHI vs. ACIT, CIRCLE- 11(1), NEW DELHI

The appeal of the assessee is partly allowed

ITA 9187/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Apr 2021AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2015-16

Section 115JSection 143(3)Section 144CSection 145ASection 80ISection 92C

…T v. Avery India Ltd. 207 ITR 813 (Cal) • CIT v. Bhai Sunder Dass & Sons P. Ltd.:158 ITR 195 (Del) Hero Motocorp Ltd. vs. ACIT • CIT v. DCM Ltd.: ITA No. 87-89/1992 (Del.)(HC) • CIT v. Denso India P. Ltd.: ITA 16/2008 (Del.) (HC) • CIT v. Eicher Motors Ltd.: 293 ITR 464 (MP)(Indore Bench) 49.0.6 The Ld. AR submitted that since no proprietary rights in the know-how vested in the assessee and the assessee being a mere licensee with limited rights to use the technical assistance during the currency of the agreement, there is no explicit or implied intention to transfer or create ownership in the technical know-how…

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

ITA 803/IND/2018[2014-15]Status: DisposedITAT Indore28 Nov 2019AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER ITA Nos. 801 to 803/Ind/2018 Assessment Years 2012-13 to 2014-15 DCIT 1(1) M/s. Agrawal Coal Corporation Indore Vs. Pvt.Ltd, 5, Yashwant Niwas Road, Indore (Revenue) (Respondent ) PAN No. AACCA8468K ITA Nos. 778/Ind/2018 & C.O.No.23 & 24/Ind/2019 Assessment Years 2013-14 & 2014-15 M/s. Agrawal Coal Corporation DCIT 1(1) Pvt.Ltd, Vs. Indore 5, Yashwant Niwas Road, Indore (Appellant) (Respondent ) PAN No. AACCA8468K Revenue by…

DCIT !(1) INDORE, INDORE vs. AGRAWAL COAL CORPORATION (P) LTD., INDORE, INDORE

In the result all the three appeals of the revenue are

ITA 802/IND/2018[2013-14]Status: DisposedITAT Indore28 Nov 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER ITA Nos. 801 to 803/Ind/2018 Assessment Years 2012-13 to 2014-15 DCIT 1(1) M/s. Agrawal Coal Corporation Indore Vs. Pvt.Ltd, 5, Yashwant Niwas Road, Indore (Revenue) (Respondent ) PAN No. AACCA8468K ITA Nos. 778/Ind/2018 & C.O.No.23 & 24/Ind/2019 Assessment Years 2013-14 & 2014-15 M/s. Agrawal Coal Corporation DCIT 1(1) Pvt.Ltd, Vs. Indore 5, Yashwant Niwas Road, Indore (Appellant) (Respondent ) PAN No. AACCA8468K Revenue by…

DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

ITA 801/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER ITA Nos. 801 to 803/Ind/2018 Assessment Years 2012-13 to 2014-15 DCIT 1(1) M/s. Agrawal Coal Corporation Indore Vs. Pvt.Ltd, 5, Yashwant Niwas Road, Indore (Revenue) (Respondent ) PAN No. AACCA8468K ITA Nos. 778/Ind/2018 & C.O.No.23 & 24/Ind/2019 Assessment Years 2013-14 & 2014-15 M/s. Agrawal Coal Corporation DCIT 1(1) Pvt.Ltd, Vs. Indore 5, Yashwant Niwas Road, Indore (Appellant) (Respondent ) PAN No. AACCA8468K Revenue by…

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

ITA 778/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER ITA Nos. 801 to 803/Ind/2018 Assessment Years 2012-13 to 2014-15 DCIT 1(1) M/s. Agrawal Coal Corporation Indore Vs. Pvt.Ltd, 5, Yashwant Niwas Road, Indore (Revenue) (Respondent ) PAN No. AACCA8468K ITA Nos. 778/Ind/2018 & C.O.No.23 & 24/Ind/2019 Assessment Years 2013-14 & 2014-15 M/s. Agrawal Coal Corporation DCIT 1(1) Pvt.Ltd, Vs. Indore 5, Yashwant Niwas Road, Indore (Appellant) (Respondent ) PAN No. AACCA8468K Revenue by…

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 1351/DEL/2018[2009-10]Status: DisposedITAT Delhi23 Apr 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

For Appellant: Amount of Proposed international
Section 115JSection 143(3)Section 144C

…ITO : 73 ITD 189 (Del)(TM) CIT v. Avery India Ltd. 207 ITR 813 (Cal) • CIT v. Bhai Sunder Dass & Sons P. Ltd.: 158 ITR 195 (Del) • CIT v. DCM Ltd.: ITA No. 87-89/1992 (Del.)(HC) • CIT v. Denso India P. Ltd.: ITA 16/2008 (Del.) (HC) CIT v. Eicher Motors Ltd.: 293 ITR 464 (MP)(Indore Bench) The Ld. AR further submitted that since, no proprietary rights in the know how vested in the assessee the assessee being a mere licensee with limited rights to use the technical assistance during the currency of the agreement, there is no explicit or implied intention to transfer or create ownership in the technical know-how /…

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

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

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

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…(Del.) • CIT v. Modi Revlon (P) Ltd : 210 Taxman 161(MAG.) (Del.) • CIT v. Prem Heavy Engineering Works P. Limited: 282 ITR 11 (All.) • CIT v. Artos Breweries Ltd : [2013] 215 Taxman 80 (AP) • CIT v. Essel Propack 325 ITR 185 (Bom) CIT v. Eicher Motors Ltd : 293 ITR 464 (M.P.) • • ITO v. Shivani Locks : 118 TTJ 467 (Del ITAT) Goodyear India Ltd. v. ITO : 73 ITD 189 (Del ITAT) • Hero MotoCorp Ltd. v. ACIT : ITA Nos. 5130/Del/2010 for assessment year 2006-07 (Del. ITAT) • Fenner (India) Ltd v. ACIT : [2012] 139 ITD 406 (Chennai) Glaxo SmithKline Consumer Healthcare Ltd. : ITA No. 1324/Chd/2012 (Chd) Glaxo SmithKli…

M/S. LUMAX INDUSTRIES LTD.,NEW DELHI vs. JCIT, NEW DELHI

In the result, the appeal filed by the assessee is partly allowed for

ITA 6961/DEL/2014[2010-11]Status: DisposedITAT Delhi05 Dec 2017AY 2010-11

Bench: Shri R. K. Panda & Shri Kuldip Singhassessment Year : 2010-11 Lumax Industries Ltd., Jcit, Range- 4, B-85/86, Mayapuri Industrial New Delhi. Vs. Area, Phase-1, New Delhi. Pan : Aaacl1126D (Appellant) (Respondent)

For Appellant: Shri Pradeep Dinodia, AdvFor Respondent: Shri H. K. Choudhary, CIT-DR
Section 143(3)

…(ITANo.4781/Del/2010) 2. ‘ACIT vs. Sona Okegawa Precision Forgings Ltd.’ (ITANo.260/Del/2010. 3. ‘CIT vs. Federal Mogul TPR India Ltd.’ (ITA No.398/2012) 4. ‘Climate Systems India Ltd. vs. CIT’ (2009) 319 ITR 113(Delhi) 5. ‘CIT vs. Eicher Motors Ltd.’ (2007) 293 ITR 464 (MP) 6. ‘Praga Tools Ltd. vs. CIT’ (1980) 123 ITR 773 (A&P) 7. ‘Ekl Appliances (2012-TII-01-HC-DEL-TP) 8. ‘Ericsson India Pvt. Ltd. vs. DCIT’ (2012-TII-48-ITAT-Del-TP) 16 ITA No.4456/Del/2012 24. In ‘Sona Okegawa Precision Forgings Ltd.’ (supra), it has been held that since the royalty paid by the Indian company was 3% of net sales and it falls w…

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

In the result, the appeal of the assessee is allowed in part for statistical purposes

ITA 6021/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Nov 2017AY 2008-09

Bench: Shri N.K. Saini & Shri K.N. Charry

Section 143(3)Section 144CSection 144C(5)Section 14ASection 35DSection 43BSection 92C

…437 (Del.) , CITv. Modi Revlon (P) Ltd : 210 Taxman 161(MAG.) (Del.), CIT v. Prem Heavy Engineering Works P. Limited: 282 ITR 11 (All.), CIT v. Artos Breweries Ltd : [2013] 215 Taxman 80 (AP), CIT v. Essel Propack 325 ITR 185 (Bom), CIT v. Eicher Motors Ltd : 293 ITR 464 (M.P.), ITO v. Shivani Locks : 118 TTJ 467 (Del ITAT), Goodyear India Ltd. v. ITO : 73 ITD 189 (Del ITAT), Hero MotoCorp Limited v. ACIT : ITA Nos. 5130/Del/2010 for assessment year 2006-07 (Del. ITAT), Fenner (India) Ltd v. ACIT : [2012] 139 ITD 406 (Chennai), Glaxo SmithKline Consumer Healthcare Limited : ITA No. 1324/Chd/2012 (Chd), GlaxoSmith…

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

Appeal is allowed

ITA 5720/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Jul 2016AY 2007-08

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)

For Appellant: S/Shri Ajay Vohra, Sr. Adv. NeerajFor Respondent: Shri Amrendra Kumar, CIT(DR)

…No 1069/2011 (Del)  CIT v. Hero Honda Motors Ltd: 372 ITR 481(Del) CIT v. Modi Revlon (P) Ltd : 210 Taxman 161(MAG.) (Del HC)   CIT v. Artos Breweries Ltd : [2013] 215 Taxman 80 (AP HC) CIT v. Essel Propack 325 ITR 185 (Bom-HC)  CIT v. Eicher Motors Ltd : 293 ITR 464 (M.P.)   Honda Siel Cars v. ACIT : 111 TTJ 630 (ITAT)  ITO v. Shivani Locks : 118 TTJ 467 (Del ITAT) Goodyear India Ltd. v. ITO : 73 ITD 189 (Del ITAT)   Hero MotoCorp Ltd v. ACIT : ITA No. 5130/Del/2010 (Del)  Hero Honda Motors Limited v. DCIT : ITA Nos. 716 to 718/Del/2008 for the assessment years 2000-01 to 2002-03 Fenner (India) Ltd v.…

M/S. LUMAX INDUSTRIES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result appeal of the assessee is partly allowed

ITA 6212/DEL/2013[2009-10]Status: DisposedITAT Delhi22 Apr 2016AY 2009-10

Bench: Shri Rajpal Yadav & Shri Prashant Maharishilumax Industries Ltd., Dcit, B-85/86, Mayapuri Industrial Area, Circle-4(1), Vs. Phase-1, New Delhi New Delhi Pan:Aadcr6902J (Appellant) (Respondent)

For Appellant: Sh. Pradeep Dinodia, AdvFor Respondent: Sh. Manu Chaurasia, Sr. DR
Section 143(3)Section 144CSection 144C(5)Section 14ASection 43BSection 92C

…(ITANo.4781/Del/2010) 2. „ACIT vs. Sona Okegawa Precision Forgings Ltd.‟ (ITANo.260/Del/2010. 3. „CIT vs. Federal Mogul TPR India Ltd.‟ (ITA No.398/2012) 4. „Climate Systems India Ltd. vs. CIT‟ (2009) 319 ITR 113(Delhi) 5. „CIT vs. Eicher Motors Ltd.‟ (2007) 293 ITR 464 (MP) 6. „Praga Tools Ltd. vs. CIT‟ (1980) 123 ITR 773 (A&P) 7. „Ekl Appliances (2012-TII-01-HC-DEL-TP) 8. „Ericsson India Pvt. Ltd. vs. DCIT‟ (2012-TII-48-ITAT-Del-TP) 16 ITA No.4456/Del/2012 24. In „„Sona Okegawa Precision Forgings Ltd.‟ (supra), it has beenheld that since the royalty paid by the Indian company was 3% of netsales and it falls wi…

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CIT v. Eicher Motors Ltd. (293 ITR 464) — Cited in 22 Judgments | BharatTax