CIT v. Gujarat Carbon Ltd.

HEIDELBERG CEMENT INDIA LTD.,GURGAON vs. DCIT, CIRCLE- 2 , GURGAON

In the result, appeal of the assessee is partly allowed

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaheidelberg Cement India Ltd, Vs. Dcit, 9Th Floor, Tower-C, Infinity Circle-2, Towers, Dlf, Cybercity, Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aabcm2359J

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Heidelberg Cement India Ltd, Vs. DCIT, 9th Floor, Tower-C, Infinity Circle-2, Towers, DLF, Cybercity, Gurgaon Gurgaon (Appellant) (Respondent) PAN: AABCM2359J Assessee by : Shri Harpreet Singh Ajmani, Adv Shri Nitin Narang, CA Revenue by: Mr. Waseem Arshad, CIT(DR) Date of Hearing 06/03/2024 Date of pronouncement 15/05/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.5823/Del/2018 for AY 2014-15, arises out of the order of the Commissioner of Income Tax (…

HEIDELBERG CEMENT INDIA LTD.,GURGAON vs. DCIT, CIRCLE- 2 , GURGAON

In the result, both the appeals filed by the assessee are partly allowed

Bench: Shri R.K. Panda & Ms Suchitra Kamble

…diture was to be of revenue nature. In the case of Jonas Wood Head and Sons Vs. CIT, 117 ITR 55, it was held that the question regarding capital or revenue expenditure depends on the terms of agreement in each case. In the case of CIT Vs. Gujarat Carbon Ltd., 254 ITR 294, it was held that the payment of revenue under the agreement was directly relatable to services which were in the revenue field and were allowable as revenue expenditure. In the case of Goodyear (I) Ltd. Vs. ITO 73 ITD 189(Delhi), the assessee had not acquired ownership right of technical knowhow but transfer of use of licenses. There was no adva…

HEIDELBERG CEMENT INDIA LTD.,,GURGAON vs. DCIT, GURGAON

The appeal of the assessee stands partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A No.939/Del/2017 (ASSESSMENT YEAR 2012-13) Heidelberg Cement India Dy.CIT, Limited Circle-2, 9th Floor, Tower-C, Vs. Gurgaon Infinity Tower, DLF Cybercity, Gurgaon PAN–AABCM 2359J (Appellant) (Respondent) Appellant By Sh. Harpreet Singh Ajmani, Adv. Sh. N. Narang, CA Respondent by Ms. Sunita Singh, CIT-DR Date of Hearing 07.07.2021 Date of Pronouncement 07.07.2021 ORDER PER ANIL CHATURVEDI, AM: This appeal is p…

HEIDELBERG CEMENT INDIA LTD.,GURGAON vs. DCIT, GURGAON

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

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Heidelberg Cement India Ltd., Vs Dcit, 9Th Floor, Tower-C, Circle-2, 3Rd Floor, Infinity Towers, Dlf Cyber City, Vanijya Nikunj, Gurgaon. Hsiidc Building, Udyog Vihar, Ph. V, Pan: Aabcm2359J Near Shankar Chowk, Nh-8, Gurgaon. (Appellant) (Respondent) Assessee By : Shri Deepak Chopra, Advocate & Sh. Harpreet Singh Ajmani, Advocate Revenue By : Ms Ashima Neb, Sr. Dr Date Of Hearing : 28.08.2019 Date Of Pronouncement : 31.10.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 1St February, 2016 Of The Cit(A)-1, Gurgaon, Relating To Assessment Year 2011-12. 2. Grounds Of Appeal No. 1 & 1.1 Raised By The Read As Under:- “1. The Ld. Cit(A) Has Erred On Facts & In Law, In Confirming The Disallowance Made By The Ld. Ao, Amounting To Inr 87,12,690/-, On Account Of Additional Depreciation Claimed By The Appellant On New Plant & Machinery In Accordance With The Provisions Of Section 32(I)(Iia) Of The Act. 1.1 The Ld. Cit(A) / Ld. Ao Erred On Facts & In Law, In Considering Only The Nomenclature Of The Assets To Hold The Disallowance, Without Appreciating The Detailed Nature & Use Of The Assets.”

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Heidelberg Cement India Ltd., Vs DCIT, 9th Floor, Tower-C, Circle-2, 3rd Floor, Infinity Towers, DLF Cyber City, Vanijya Nikunj, Gurgaon. HSIIDC Building, Udyog Vihar, Ph. V, PAN: AABCM2359J Near Shankar Chowk, NH-8, Gurgaon. (Appellant) (Respondent) Assessee by : Shri Deepak Chopra, Advocate & Sh. Harpreet Singh Ajmani, Advocate Revenue by : Ms Ashima Neb, Sr. DR Date of Hearing : 28.08.2019 Date of Pronouncement : 31.10.2019 ORDER PER R.K.…

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)

…. 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.) The Ld. AR further submitted that the mode of payment is irrelevant. Under the agreement, in consideration of use of know-how for manufacturing the vehicles/parts, the assessee is obliged to make payment by way of (a) lumpsum royalty; and (b) running royalty. The Ld. AR submitted that…

M/S HERO HONDA MOTORS LTD,,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal filed by the assessee is allowed

Bench: Sh C.M.Garg & Shri Prashant Maharishihero Honda Motors Ltd, Dcit, 34, Basant Lok, Vasant Vihar, Circle-12(1), Vs. New Delhi New Delhi Pan:Aaacg0812J (Appellant) (Respondent)

…which a license wax granted for 14 years on a non- exclusive basis without the right of granting any sub licence. It wax held that the royalty payment wax deductible revenue expenditure as it was linked with turnover. In (he cave of CIT w. Gujarat Carbon ltd 1254 ITR 294} before the Gujarat High Court, royalty paid by the assessee to the collaborator wax based on sales, in return for service rendered by collaborator, and on factory price for supply of information of clay today development in range' of products. Tin- same was held allowable revenue expenditure. The Madras High Court in the of S.R. P Tools ltd. v.…

ACIT, NEW DELHI vs. M/S G4S FACILITY SERVICES (INDIA) PVT. LTD.,, GURGAON

Bench: Smt. Diva Singh & Shri Inturi Rama Rao

…ture was to be of revenue nature. In the case of Jonas Wood Head and Sons Vs. CIT, 117 ITR 55, it was 6 held that the question regarding capital or revenue expenditure depends on the terms of agreement in each case. In the case of CIT Vs. Gujarat Carbon Ltd., 254 ITR 294, it was held that the payment of revenue under the agreement was directly relatable to services which were in the revenue field and were allowable as revenue expenditure. In the case of Goodyear (I) Ltd. Vs. ITO 73 ITD 1 89(Delhi) , the assessee had not acquired ownership right of technical knowhow but transfer of use of licenses. There was no ad…

CIT vs. HERO HONDA MOTORS LTD

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ting ofknow-how or goodwill in the Indian assessee. Page 10 of 20 ITA 694, 696, 698, 699/2011 &625, 633/2012 if? 13 Learned counsel for the assessee has ^so referred to decisions ut • ^ • (m ltd (1981) 127 ITR 409 (AP), Electrical Imdmtnes (P) Pw, U 1 ^0091 254 ITR 294(Guj), CIT vs. Jyoti Carbon Lid, (2002) 294 iiiv v 170021 255 ITR 345(Guj), S.if.f. Took ltd. vs. CIT Electric Motors ad. (2002) 2t, ^ m i,d (2000) (1999) 237 ITR 684 (Mad), CIT vs. Southern Pressings (P) L ( ) 242 ITR 67 (Mad) and CIT vs. B.N. Bias&Co. (P) Ud. (m 190 (Cal). We need not specifically dilate any more on the sarc aspec m a O- oflaw a…

CIT vs. HERO HONDA MOTORS LTD

…goodwill in the Indian assessee. Page 10 of 20 ITA 694, 696, 698, 699/2011 &625, 633/2012 2015:DHC:11016-DB if? 13 Learned counsel for the assessee has ^so referred to decisions ut • ^ • (m ltd (1981) 127 ITR 409 (AP), Electrical Imdmtnes (P) Pw, U 1 ^0091 254 ITR 294(Guj), CIT vs. Jyoti Carbon Lid, (2002) 294 iiiv v 170021 255 ITR 345(Guj), S.if.f. Took ltd. vs. CIT Electric Motors ad. (2002) 2t, ^ m i,d (2000) (1999) 237 ITR 684 (Mad), CIT vs. Southern Pressings (P) L ( ) 242 ITR 67 (Mad) and CIT vs. B.N. Bias&Co. (P) Ud. (m 190 (Cal). We need not specifically dilate any more on the sarc aspec m a O- oflaw a…

COMMISSIONER OF INCOME TAX-IV vs. HERO HONDA MOTORS LTD

…goodwill in the Indian assessee. Page 10 of 20 ITA 694, 696, 698, 699/2011 &625, 633/2012 2015:DHC:11016-DB if? 13 Learned counsel for the assessee has ^so referred to decisions ut • ^ • (m ltd (1981) 127 ITR 409 (AP), Electrical Imdmtnes (P) Pw, U 1 ^0091 254 ITR 294(Guj), CIT vs. Jyoti Carbon Lid, (2002) 294 iiiv v 170021 255 ITR 345(Guj), S.if.f. Took ltd. vs. CIT Electric Motors ad. (2002) 2t, ^ m i,d (2000) (1999) 237 ITR 684 (Mad), CIT vs. Southern Pressings (P) L ( ) 242 ITR 67 (Mad) and CIT vs. B.N. Bias&Co. (P) Ud. (m 190 (Cal). We need not specifically dilate any more on the sarc aspec m a O- oflaw a…

COMMISSIONER OF INCOME TAX-IV vs. HERO HONDA MOTORS LTD

…goodwill in the Indian assessee. Page 10 of 20 ITA 694, 696, 698, 699/2011 &625, 633/2012 2015:DHC:11016-DB if? 13 Learned counsel for the assessee has ^so referred to decisions ut • ^ • (m ltd (1981) 127 ITR 409 (AP), Electrical Imdmtnes (P) Pw, U 1 ^0091 254 ITR 294(Guj), CIT vs. Jyoti Carbon Lid, (2002) 294 iiiv v 170021 255 ITR 345(Guj), S.if.f. Took ltd. vs. CIT Electric Motors ad. (2002) 2t, ^ m i,d (2000) (1999) 237 ITR 684 (Mad), CIT vs. Southern Pressings (P) L ( ) 242 ITR 67 (Mad) and CIT vs. B.N. Bias&Co. (P) Ud. (m 190 (Cal). We need not specifically dilate any more on the sarc aspec m a O- oflaw a…

COMMISSIONER OF INCOME TAX-IV vs. HERO HONDA MOTORS LTD

…goodwill in the Indian assessee. Page 10 of 20 ITA 694, 696, 698, 699/2011 &625, 633/2012 2015:DHC:11016-DB if? 13 Learned counsel for the assessee has ^so referred to decisions ut • ^ • (m ltd (1981) 127 ITR 409 (AP), Electrical Imdmtnes (P) Pw, U 1 ^0091 254 ITR 294(Guj), CIT vs. Jyoti Carbon Lid, (2002) 294 iiiv v 170021 255 ITR 345(Guj), S.if.f. Took ltd. vs. CIT Electric Motors ad. (2002) 2t, ^ m i,d (2000) (1999) 237 ITR 684 (Mad), CIT vs. Southern Pressings (P) L ( ) 242 ITR 67 (Mad) and CIT vs. B.N. Bias&Co. (P) Ud. (m 190 (Cal). We need not specifically dilate any more on the sarc aspec m a O- oflaw a…

COMMISSIONER OF INCOME TAX-IV vs. HERO HONDA MOTORS LIMITED

…25, 633/2012 Page 11 of 20 13. Learned counsel for the assessee has also referred to decisions in CIT vs. Oblum Electrical Industries (P) Ltd. (1981) 127 ITR 409 (AP), CIT vs. Gujarat Carbon Ltd. (2002) 254 ITR 294(Guj), CIT vs. Jyoti Electric Motors Ltd. (2002) 255 ITR 345(Guj), S.R.P. Tools Ltd. vs. CIT (1999) 237 ITR 684 (Mad), CIT vs. Southern Pressings (P) Ltd. (2000) 242 ITR 67 (Mad) and CIT vs. B.N. Elias & Co. (P) Ltd. (1987) 168 ITR 190 (Cal). We need not specifically dilate any more on the said aspect in view of the position of law as expou…

CIT vs. EKL APPLIANCES LTD

…was to be of revenue nature. In the case of Jonas Wood Head and Sons Vs. CIT, 117 ITR 55, it was held that the question regarding capital or revenue expenditure depends on the terms of agreement in each case. In the case of CIT Vs. Gujarat Carbon Ltd., 254 ITR 294, it was held that the payment of revenue under the agreement was directly relatable to services which were in the revenue field and were allowable as revenue expenditure. In the case of Goodyear (I) Ltd. Vs. ITO 73 ITD 189(Delhi), the assessee had not acquired ownership right of technical knowhow but transfer of use of licenses. Ther…

ITA 1069/2011 vs. EKL APPLIANCES LTD.

…was to be of revenue nature. In the case of Jonas Wood Head and Sons Vs. CIT, 117 ITR 55, it was held that the question regarding capital or revenue expenditure depends on the terms of agreement in each case. In the case of CIT Vs. Gujarat Carbon Ltd., 254 ITR 294, it was held that the payment of revenue under the agreement was directly relatable to services which were in the revenue field and were allowable as revenue expenditure. In the case of Goodyear (I) Ltd. Vs. ITO 73 ITD 189(Delhi), the assessee had not acquired ownership right of technical knowhow but transfer of use of licenses. Ther…

CIT vs. SAMTEL GLASS LTD

…manufactured with the help of the technical information. In such a case, the expenditure would be an allowable deduction even as per the decisions f the Hon'ble Guiarat High Court in the case of Jyoti Electric Motors Ltd., 258 ITR 345 and Gujarat Carbon Ltd., 254 ITR 294 and also in the case of Power Build Ltd., 244 ITR 19 and the decision of the Hon'ble Supreme Court in the case of Alembic Chemical Works Ltd., Vs. CIT, 177 ITR 377 and CIT vs. Aqua Pump Industries, 218 ITR 427 (Mad.). In such circumstances, in our opinion, the order of the CIT(A) is just and proper and does not call for any interference." ![](_p…

COMMISSIONER OF INCOME TAX vs. G4S SECURITIES SYSTEM INDIA PVT LTD

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…was to be of revenue nature. In the case of Jonas Wood Head and Sons Vs. CIT, 117 ITR 55, it was held that the question regarding capital or revenue expenditure depends on the terms of agreement in each case. In the case of CIT Vs. Gujarat Carbon Ltd., 254 ITR 294, it was held that the payment of revenue under the agreement was directly relatable to services which ITAs No.1943/2010, 763/2011 & 765/2011 Page 7 of 8 were in the revenue field and were allowable as revenue expenditure. In the case of Goodyear (I) Ltd. Vs. ITO 73 ITD 189(Delhi), the assessee had not acquired ownership right o…

COMMISSIONER OF INCOME TAX vs. G4S SECURITIES SYSTEM INDIA PVT LTD

…ure \i^Jas to be of revenue nature. In the case of tonas Wood Head and Sons Vs. CtT, LL7 ITR 55, it was held that the question regarding capital or revenue expenditure depends on the terms of agreement in each case. In the case of CIT Vs, Guiarat Carhon Ltd., 254 ITR 294, it was held that the paynrent of revenue under the agreement was directly relatable to services which -t' ITAs No.7943/2070' 763/2071 & 765/2011 Page 6 oJ 8 2011:DHC:14834-DB B -a were in. the revenue field and were allowable as revenue expenditure. In the case of Goodyear (l) Ltd' Vs. ITO 73 ITD [89(DelhrJ, the assessee had not acquired owner…

COMMISSIONER OF INCOME TAX vs. G4S SECURITIES SYSTEM INDIA PVT LTD

…was to be of revenue nature. In the case of Jonas Wood Head and Sons Vs. CIT, 117 ITR 55, it was held that the question regarding capital or revenue expenditure depends on the terms of agreement in each case. In the case of CIT Vs. Gujarat Carbon Ltd., 254 ITR 294, it was held that the payment of revenue under the agreement was directly relatable to services which 2011:DHC:3407-DB ITAs No.1943/2010, 763/2011 & 765/2011 Page 7 of 8 were in the revenue field and were allowable as revenue expenditure. In the case of Goodyear (I) Ltd. Vs. ITO 73 ITD 189(Delhi), the assessee had not acquired…