CIT v. Sharda Motor Industries Ltd.

325 ITR 185High Court#10522 most cited

What is CIT v. Sharda Motor Industries Ltd. authority for?

The court considers the implications of proprietary rights in know-how in relation to tax law, particularly where an assessee is a mere licensee.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2023.

Also referred to as

CIT v. Sharda Motor Industries Ltd · proprietary rights · know how · licensee · Section 40A(2) · commercial expediency · section 80IA · section 80IC · section 194H · section 194J

Issues it is cited on

section 80ia(8)section 194hsection 80icsection 194jsection 40a(2)(b)section 2(22)section 2(22)(e)section 40a(2)section 80iacommercial expediencysection 80isection 40a

Judgments citing CIT v. Sharda Motor Industries Ltd.

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

…. : 220 CTR 404 (Del) Goodyear India Ltd. vs. ITO : 73 ITD 189 (Del)(TM) - ITO vs. Shivani Locks : 118 TTJ 467 (Del) - Climate Systems India Ltd. vs. CIT: 319 ITR 113 (Del-HC) - CIT vs. Sharda Motor Industries Ltd: 319 ITR 109 (Del-HC) - CIT vs. Essel Propack 325 ITR 185 (Bom) - CIT v. Modi Revlon (P) Ltd: (2012) 9 TMI 48 (Del.) - Mafatlal Denim Ltd. V. DCIT: 2011 (12) TMI 351 (Mum.) - Climate Systems India Ltd. vs. CIT: 319 ITR 113 (Del-HC) - Goodyear India Ltd. vs. 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.…

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

…: 220 CTR 404 (Del)  Goodyear India Ltd. vs. ITO : 73 ITD 189 (Del)(TM)  ITO vs. Shivani Locks : 118 TTJ 467 (Del)  Climate Systems India Ltd. vs. CIT: 319 ITR 113 (Del-HC)  CIT vs. Sharda Motor Industries Ltd: 319 ITR 109 (Del-HC)  CIT vs. EsselPropack 325 ITR 185 (Bom)  CIT v. Modi Revlon (P) Ltd: (2012) 9 TMI 48 (Del.)  Mafatlal Denim Ltd. V. DCIT: 2011 (12) TMI 351 (Mum.)  Climate Systems India Ltd. vs. CIT: 319 ITR 113 (Del-HC)  Goodyear India Ltd. vs. 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.:…

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

…: 220 CTR 404 (Del) • Goodyear India Ltd. vs. ITO : 73 ITD 189 (Del)(TM) • ITO vs. Shivani Locks : 118 TTJ 467 (Del) • Climate Systems India Ltd. vs. CIT: 319 ITR 113 (Del-HC) • CIT vs. Sharda Motor Industries Ltd: 319 ITR 109 (Del-HC) • CIT vs. Essel Propack 325 ITR 185 (Bom) • CIT v. Modi Revlon (P) Ltd: (2012) 9 TMI 48 (Del.) • Mafatlal Denim Ltd. V. DCIT: 2011 (12) TMI 351 (Mum.) • Climate Systems India Ltd. vs. CIT: 319 ITR 113 (Del-HC) • Goodyear India Ltd. vs. 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) Hero Motocorp Ltd…

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

…CTR 404 (Del) • Goodyear India Ltd. vs. ITO : 73 ITD 189 (Del)(TM) ITO vs. Shivani Locks : 118 TTJ 467 (Del) 86 • Climate Systems India Ltd. vs. CIT: 319 ITR 113 (Del- HC)] • CIT vs. Sharda Motor Industries Ltd: 319 ITR 109 (Del- HC) • CIT vs. Essel Propack 325 ITR 185 (Bom) • CIT v. Modi Revlon (P) Ltd: (2012) 9 TMI 48 (Del.) Mafatlal Denim Ltd. V. DCIT: 2011 (12) TMI 351 (Mum.) • Climate Systems India Ltd. vs. CIT: 319 ITR 113 (Del- HC) • Goodyear India Ltd. vs. 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.: I…

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

…• CIT v. Denso India P. Ltd.: 232 Taxman 437 (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.…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI K.N. CHARRY, JUDICIAL MEMBER ITA No.-6021/Del/2012 (Assessment Year: 2008-09) Maruti Suzuki India Ltd. vs Addl. CIT Plot No. 1, Nelson Mandela Road, Range-6, Vasant Kunj, New Delhi. C.R. Building, PAN-AAACM0829Q New Delhi. (APPELLANT) (RESPONDENT) Assessee by Sh. Ajay Vohra Revenue by Sh. Aprender Kumar Date of Hearing 21.08.2017 Date of Pronouncement 09.11.2017 ORDER PER SHRI K.N. CHARY, JUDICIAL MEMBER This is an appeal challenging the order dated 29.10.2012 passed by the Assessing Officer u/…

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

ITA 223/DEL/2011[2007-08]Status: DisposedITAT Delhi30 Nov 2016AY 2007-08

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

For Appellant: Sh. Ajay Vohra, Sr. Advocate &For Respondent: Shri Rajesh Kumar, Sr. DR
Section 143(1)Section 195Section 35ASection 40

…vy 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. ACIT : 111 TTJ 630 (Del) • CITv. Modi Revlon(P) Ltd: 210 Taxman 161(MAG.) (Del) • CIT v. Artos Breweries Ltd…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…el) xi) Goodyear India Ltd. vs. ITO : 73 ITD 189 (Del)(TM) xii) ITO vs. Shivani Locks : 118 TTJ 467 (Del) xiii) Climate Systems India Ltd. vs. CIT: 319 ITR 113 (Del- HC) xiv) CIT vs. Sharda Motor Industries Ltd: 319 ITR 109 (Del- HC) xv) CIT vs. Essel Propack 325 ITR 185 (Bom-HC) (iii) 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 appella…

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)

…8 (Del.) (HC)   CIT v. EKL Appliances Ltd : ITA 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 assessme…

Asst CIT 7(2), Mumbai vs. Rpg Life Science Ltd (Earlier Known As Summit Securities Ltd), Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 6714/MUM/2012[1999-00]Status: DisposedITAT Mumbai24 Nov 2015AY 1999-00

Bench: S/Shri B.R.Baskaran, Am & Amarjit Singh, Jm आमकय अऩीर सं./I.T.A. No.6714/Mum/2012 (ननधधायण वषा / Assessment Year: 1999-2000) बनाम/ Dy. Commissioner Of Income M/S R P G Life Sciences Ltd (Earlier Known As Summit Tax 7(2), Vs. Securities Ltd.), Room No.624, 6Th Floor, Ceat Mahal, 463, Aayakar Bhavan, Dr.Annie Besant Road, M K Road, Worli, Mumbai-400020 Mumbai-400025 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 148Section 271(1)(c)

…paying on annual basis. Hence the assessee claimed the same as revenue expenditure and the view taken by the assessee is now supported by the decision rendered by the Hon’ble jurisdictional Bombay High Court in the case of CIT Vs. Essel Propack Limited (2010)(325 ITR 185). He also placed reliance on host of other case laws. Accordingly he submitted that the assessee has made a legitimate claim, but the same was not acceptable to the AO and the said disallowance shall not give rise to concealment of particulars of income or furnishing of inaccurate particulars of income. Accordingly he submitted that the Ld CIT(A)…

CIT v. Sharda Motor Industries Ltd. (325 ITR 185) — Cited in 10 Judgments | BharatTax