CIT v. Southern Switch Gear Ltd.

148 ITR 272High Court1984#3550 most cited

What is CIT v. Southern Switch Gear Ltd. authority for?

Expenditure incurred for obtaining technical know-how under a collaboration agreement, where it provides for future benefits and is paid in installments, may be treated as capital expenditure. This is especially relevant when the know-how is intended to enhance the assessee's business capabilities and products.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2026.

Also referred to as

CIT v. Southern Switch Gear Ltd. · 148 ITR 272 · collaboration agreement · technical know-how · lumpsum payment · capital expenditure · revenue expenditure · section 35AB · enduring benefit

Sections most often in play

Section 143(3)Section 249(3)Section 250Section 32Section 68Section 69C

Issues it is cited on

section 35absection 35asection 35abbtest of enduring benefitresulting companyenduring benefitpptdemergerintangible assetsjdasection 10(34)revenue expenditure

Judgments citing CIT v. Southern Switch Gear Ltd.

VIMALA JAYANTILAL PUROHIT,MUMBAI vs. INCOME TAX OFFICER CIRCLE 17(1), MUMBAI

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

ITA 7063/MUM/2025[2023-24]Status: DisposedITAT Mumbai27 Feb 2026AY 2023-24

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth

Section 143(3)Section 250Section 32

…s revenue expenditure and not capital expenditure. Alembic Chemical Works Co. Ltd. v. CIT [(1989) 177 ITR 377 (SC)] Expenditure incurred to preserve and maintain existing assets should be treated as revenue expenditure. CIT v. Southern Switchgear Ltd. [(1984) 148 ITR 272 (Mad HC)] Where expenditure was incurred on replacing old parts with new ones without increasing the value or efficiency, it was treated as revenue in nature. 4. Excess Depreciation on Rig HR-180 (2022-New) That the Ld. AO erred in disallowing 239,33,001/- on the ground of excess depreciation claimed at 27.12% instead of 15% without giving due we…

ACIT LARGE TAX PAYER UNIT 2, CHENNAI vs. M/S INDIA JAPAN LIGHTING LIMITED, CHENNAI

In the result, the appeals filed by the Revenue are

ITA 719/CHNY/2018[2014-15]Status: DisposedITAT Chennai23 Nov 2022AY 2014-15

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकरअपीलसं./Ita Nos.: 718 & 719/Chny/2018 िनधा"रणवष" / Assessment Years: 2011-12 & 2014-15

For Appellant: Shri. AR V Sreenivasan, Addl. CITFor Respondent: Shri. N V Balaji, Advocate
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण,‘ए’"याय पीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 718 & 719/Chny/2018 िनधा"रणवष" / Assessment Years: 2011-12 & 2014-15 Assistant Commissioner of Income M/s. India Japan Lighting Tax, v. Limited, “Aalim Centre”, 2nd Floor, 82, Large Taxpayer Unit -2, Dr. RadhakrishnanSalai, Chennai – 600 034. Mylapore, Chennai – 600 004. [PAN: AAACI-2673-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by…

ACIT LARGE TAX PAYER UNIT 2, CHENNAI vs. M/S INDIA JAPAN LIGHTING LIMITED, CHENNAI

In the result, the appeals filed by the Revenue are

ITA 718/CHNY/2018[2011-12]Status: DisposedITAT Chennai23 Nov 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकरअपीलसं./Ita Nos.: 718 & 719/Chny/2018 िनधा"रणवष" / Assessment Years: 2011-12 & 2014-15

For Appellant: Shri. AR V Sreenivasan, Addl. CITFor Respondent: Shri. N V Balaji, Advocate
Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण,‘ए’"याय पीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 718 & 719/Chny/2018 िनधा"रणवष" / Assessment Years: 2011-12 & 2014-15 Assistant Commissioner of Income M/s. India Japan Lighting Tax, v. Limited, “Aalim Centre”, 2nd Floor, 82, Large Taxpayer Unit -2, Dr. RadhakrishnanSalai, Chennai – 600 034. Mylapore, Chennai – 600 004. [PAN: AAACI-2673-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by…

FRICK INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

Accordingly, the appeal filed by the assessee is allowed in terms of our

ITA 330/DEL/2012[2005-06]Status: DisposedITAT Delhi30 Dec 2021AY 2005-06

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri Tarandeep Singh, Advocate and Shri Pulkit Verma, AdvocateFor Respondent: Shri Sumit Kumar Varma, Sr. DR
Section 143(3)Section 14ASection 251(2)Section 263Section 94(7)

…correctly held the same as a capital expenditure on which depreciation was to be allowed u/s 32(1)(ii) of the Act. Insofar the reliance placed by the CIT(A) on the judgment of the Hon’ble High Court of Madras in the case of CIT Vs. Southern Switchgear Ltd, 148 ITR 272 (which thereafter had been upheld by the Hon’ble Supreme Court in CIT Vs. Southern Switchgear Ltd 232 ITR 359), which in turn had relied on its earlier judgment in the case of Transformer and Switchgear Ltd. Vs. CIT, 103 ITR 352, we find that the facts involved in the latter case are totally distinguishable as against those involved in the case…

FRICK INDIA LTD vs. DCIT CIRCLE-11 (1),

Accordingly, the appeal filed by the assessee is allowed in terms of our

ITA 2072/DEL/2008[2004-2005]Status: DisposedITAT Delhi30 Dec 2021AY 2004-2005

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri Tarandeep Singh, Advocate and Shri Pulkit Verma, AdvocateFor Respondent: Shri Sumit Kumar Varma, Sr. DR
Section 143(3)Section 14ASection 251(2)Section 263Section 94(7)

…correctly held the same as a capital expenditure on which depreciation was to be allowed u/s 32(1)(ii) of the Act. Insofar the reliance placed by the CIT(A) on the judgment of the Hon’ble High Court of Madras in the case of CIT Vs. Southern Switchgear Ltd, 148 ITR 272 (which thereafter had been upheld by the Hon’ble Supreme Court in CIT Vs. Southern Switchgear Ltd 232 ITR 359), which in turn had relied on its earlier judgment in the case of Transformer and Switchgear Ltd. Vs. CIT, 103 ITR 352, we find that the facts involved in the latter case are totally distinguishable as against those involved in the case…

ACIT, CIRCLE-9(1), NEW DELHI vs. FCC CLUTCH INDIA P.LTD, GURGAON

In the result, all the appeals of revenue are dismissed

ITA 443/DEL/2019[2013-14]Status: DisposedITAT Delhi30 Jul 2021AY 2013-14

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 1502,1504,443,1503,3663,3667,3664/Del/2019 A.Ys: 2012-13, 2015-16, 2013-14, 2014-15, 2010-11,2009-10, 2011-12 ACIT FCC Clutch India P Ltd. Circle-9(1) (Successor of M/s. FCC Rico Vs. Room No. 178, Ltd.), Plot No. 5, Sector-3. 1ST Floor, IMT, Manesar, C.R. Building, Gurgaon – 122050 New Delhi-110 002 PAN AAACF4739N (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Shri Mahesh Thakur, Sr. DR Assessee by : Shri K.M. Gupt…

ACIT CIRCLE-9(1), NEW DELHI vs. FCC CLUTCH INDIA PVT LTD(SUCCESSOR OF FCC RICO LTD.), GURGAON

In the result, all the appeals of revenue are dismissed

ITA 3667/DEL/2019[2009-10]Status: DisposedITAT Delhi30 Jul 2021AY 2009-10

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 1502,1504,443,1503,3663,3667,3664/Del/2019 A.Ys: 2012-13, 2015-16, 2013-14, 2014-15, 2010-11,2009-10, 2011-12 ACIT FCC Clutch India P Ltd. Circle-9(1) (Successor of M/s. FCC Rico Vs. Room No. 178, Ltd.), Plot No. 5, Sector-3. 1ST Floor, IMT, Manesar, C.R. Building, Gurgaon – 122050 New Delhi-110 002 PAN AAACF4739N (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Shri Mahesh Thakur, Sr. DR Assessee by : Shri K.M. Gupt…

ACIT CIRCLE-9(1), NEW DELHI vs. FCC CLUTCH INDIA PVT LTD(SUCCESSOR OF FCC RICO LTD.), GURGAON

In the result, all the appeals of revenue are dismissed

ITA 3664/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Jul 2021AY 2011-12

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 1502,1504,443,1503,3663,3667,3664/Del/2019 A.Ys: 2012-13, 2015-16, 2013-14, 2014-15, 2010-11,2009-10, 2011-12 ACIT FCC Clutch India P Ltd. Circle-9(1) (Successor of M/s. FCC Rico Vs. Room No. 178, Ltd.), Plot No. 5, Sector-3. 1ST Floor, IMT, Manesar, C.R. Building, Gurgaon – 122050 New Delhi-110 002 PAN AAACF4739N (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Shri Mahesh Thakur, Sr. DR Assessee by : Shri K.M. Gupt…

ACIT CIRCLE-9(1), NEW DELHI vs. FCC CLUTCH INDIA PVT LTD(SUCCESSOR OF FCC RICO LTD.), GURGAON

In the result, all the appeals of revenue are dismissed

ITA 3663/DEL/2019[2010-11]Status: DisposedITAT Delhi30 Jul 2021AY 2010-11

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 1502,1504,443,1503,3663,3667,3664/Del/2019 A.Ys: 2012-13, 2015-16, 2013-14, 2014-15, 2010-11,2009-10, 2011-12 ACIT FCC Clutch India P Ltd. Circle-9(1) (Successor of M/s. FCC Rico Vs. Room No. 178, Ltd.), Plot No. 5, Sector-3. 1ST Floor, IMT, Manesar, C.R. Building, Gurgaon – 122050 New Delhi-110 002 PAN AAACF4739N (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Shri Mahesh Thakur, Sr. DR Assessee by : Shri K.M. Gupt…

ACIT, CIRCLE-9(1), NEW DELHI vs. FCC CLUTCH INDIA P.LTD, GURGAON

In the result, all the appeals of revenue are dismissed

ITA 1504/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Jul 2021AY 2015-16

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 1502,1504,443,1503,3663,3667,3664/Del/2019 A.Ys: 2012-13, 2015-16, 2013-14, 2014-15, 2010-11,2009-10, 2011-12 ACIT FCC Clutch India P Ltd. Circle-9(1) (Successor of M/s. FCC Rico Vs. Room No. 178, Ltd.), Plot No. 5, Sector-3. 1ST Floor, IMT, Manesar, C.R. Building, Gurgaon – 122050 New Delhi-110 002 PAN AAACF4739N (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Shri Mahesh Thakur, Sr. DR Assessee by : Shri K.M. Gupt…

ACIT, CIRCLE-9(1), NEW DELHI vs. FCC CLUTCH INDIA P.LTD, GURGAON

In the result, all the appeals of revenue are dismissed

ITA 1503/DEL/2019[2014-15]Status: DisposedITAT Delhi30 Jul 2021AY 2014-15

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 1502,1504,443,1503,3663,3667,3664/Del/2019 A.Ys: 2012-13, 2015-16, 2013-14, 2014-15, 2010-11,2009-10, 2011-12 ACIT FCC Clutch India P Ltd. Circle-9(1) (Successor of M/s. FCC Rico Vs. Room No. 178, Ltd.), Plot No. 5, Sector-3. 1ST Floor, IMT, Manesar, C.R. Building, Gurgaon – 122050 New Delhi-110 002 PAN AAACF4739N (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Shri Mahesh Thakur, Sr. DR Assessee by : Shri K.M. Gupt…

ACIT, CIRCLE-9(1), NEW DELHI vs. FCC CLUTCH INDIA P.LTD, GURGAON

In the result, all the appeals of revenue are dismissed

ITA 1502/DEL/2019[2012-2013]Status: DisposedITAT Delhi30 Jul 2021AY 2012-2013

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 1502,1504,443,1503,3663,3667,3664/Del/2019 A.Ys: 2012-13, 2015-16, 2013-14, 2014-15, 2010-11,2009-10, 2011-12 ACIT FCC Clutch India P Ltd. Circle-9(1) (Successor of M/s. FCC Rico Vs. Room No. 178, Ltd.), Plot No. 5, Sector-3. 1ST Floor, IMT, Manesar, C.R. Building, Gurgaon – 122050 New Delhi-110 002 PAN AAACF4739N (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Shri Mahesh Thakur, Sr. DR Assessee by : Shri K.M. Gupt…

DENSO INDIA LIMITED,NEW DELHI vs. ACIT, NEW DELHI

Appeal stands allowed in terms of our

ITA 4788/DEL/2010[2006-07]Status: DisposedITAT Delhi31 May 2018AY 2006-07

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2006-07

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri Kumar Pranav, Sr. DR

…d the Ld. AO (follwoign the directions of the Ld. DRP), erred on facts and in law, in disregarding the fact that the royalty in question was paid n products manufactured and sold during the year and that the ratio of decision of CIT vs. Southern Switchgears [148 ITR 272] and upheld by the Apex Court [232 ITR 359] is not applicable on the facts of the case. 25.The Ld. DRP erred in stating that no objection has been filed in respect of the disallowance of Rs. 2,234,415 being provision for bad and doubtful debts, even though the appellant had filed an application of additional objection dated July 1, 2010 before Ld…

DCIT, NEW DELHI vs. M/S. METZELER AUTOMOTIVE PROFILES INDIA PVT. LTD., NEW DELHI

ITA 5898/DEL/2013[2010-11]Status: DisposedITAT Delhi10 Nov 2017AY 2010-11

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri P.N. Mehta, CAFor Respondent: Ms. Shefali Swroop, CIT DR
Section 115JSection 79

…by the assessee towards this end, would only go to increase the profitability, which is not the case of the assessee? 1.2. Whether in the facts and circumstances of the case, the Ld. CIT (A) erred in not considering the decision of Hon'ble Madras High Court (148 ITR 272) which has been affirmed by the Apex Court (232 ITR 359) on the identical issue? 1.3. Whether in the facts and circumstances of the case, the Ld. CIT (A) failed to appreciate that the assessee enjoyed long term benefits as per the terms of Technical License Agreement dated 22.08.2005 because of following reasons: i. The agreement has been enter…

JOHN CRANE SEALING SYSTEMS INDIA PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, both the assessee’s and Revenue’s appeals are partly allowed

ITA 785/CHNY/2016[2011-12]Status: DisposedITAT Chennai15 Sept 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No.621/Mds/2016 "नधा"रण वष" / Assessment Year: 2011-12

For Appellant: Shri Ragunathan Sampath, AdvocateFor Respondent: 19.06.2017
Section 143(3)

…s, i.e., dated 17/11/2016, for AYs. 2008-09 to 2010-11 (in ITA Nos. 1885 to 1888/Mds /2015), copy of which was placed on record. The tribunal was of the view that the decision by the Hon’ble jurisdictional High Court in Southern Switch Gear Ltd. v. CIT [1984] 148 ITR 272 (Mad) is applicable in the facts and circumstances of the case. Accordingly, 25% of the royalty was treated as capital expenditure, and the balance 75% as on revenue account (refer paras 6.1 to 6.6 of its order). The decision in Southern Switch Gear Ltd. (supra) stands affirmed by the Hon’ble Court in Southern Switch Gear Ltd. v. CIT [1998] 232 I…

DCIT, CHENNAI vs. JOHN CRANE SEALING SYSTEMS (INDIA) PRIVATE LIMITED, CHENNAI

In the result, both the assessee’s and Revenue’s appeals are partly allowed

ITA 621/CHNY/2016[2011-12]Status: DisposedITAT Chennai15 Sept 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No.621/Mds/2016 "नधा"रण वष" / Assessment Year: 2011-12

For Appellant: Shri Ragunathan Sampath, AdvocateFor Respondent: 19.06.2017
Section 143(3)

…s, i.e., dated 17/11/2016, for AYs. 2008-09 to 2010-11 (in ITA Nos. 1885 to 1888/Mds /2015), copy of which was placed on record. The tribunal was of the view that the decision by the Hon’ble jurisdictional High Court in Southern Switch Gear Ltd. v. CIT [1984] 148 ITR 272 (Mad) is applicable in the facts and circumstances of the case. Accordingly, 25% of the royalty was treated as capital expenditure, and the balance 75% as on revenue account (refer paras 6.1 to 6.6 of its order). The decision in Southern Switch Gear Ltd. (supra) stands affirmed by the Hon’ble Court in Southern Switch Gear Ltd. v. CIT [1998] 232 I…

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

In the result, appeal filed by the assessee is allowed

ITA 2148/DEL/2009[2004-05]Status: DisposedITAT Delhi02 Feb 2017AY 2004-05

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)

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. AK Saroha, CIT DR
Section 143(3)Section 195Section 263Section 32Section 37(1)Section 40Section 9

…nda Motors Ltd V DCIT 2148/del/2009 A Y 2004-05 Appeal Against Order u/s 263 of The ACT Page 5 of 34 i. That Assessing Officer has not raised any question about the disallowance of royalty @25% but he has merely followed the order of Southern Switchgear Ltd 148 ITR 272 ( Mad). He therefore stated that it is question of fact which can be decided only after making an enquiry. He further submitted that when there is no application of mind then the assessment can be termed to erroneous and prejudicial to the interest of the revenue. He relied upon the decision of Hon'ble Supreme Court in case of Malabar Industrial…

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

ITA/694/2011HC Delhi03 Feb 2015

…ITA 694, 696, 698, 699/2011 & 625, 633/2012 Page 1 of 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 694/2011, 696/2011, 698/2011, 699/2011, 625/2012 & 633/2012 Reserved on : 10th November, 2014 Date of decision: 3rd February, 2015 COMMISSIONER OF INCOME TAX-IV ..... Appellant Through Mr. Rohit Madan, Mr. P. Roy Chaudhury & Mr. Ruchir Bhatia, Advocates. versus HERO HONDA MOTORS LIMITED .....Respondent Through Mr. Ajay Vohra, Sr. Advocate with Ms. Kav…

THE COMMISSIONER OF INCOME TAX-II vs. JUBILANT FOODWORK PVT. LTD.,

The appeal is dismissed

ITA/310/2014HC Delhi01 Aug 2014
Section 37

…g that the 25% of the advertisement expenditure should be capitalised? 2. On the first aspect, the Assessing Officer had relied upon decision of the Madras High Court in Commissioner of Income Tax, Tamil Nadu-II versus Southern Switchgear Limited, (1984) 148 ITR 272 (Madras), which we feel is clearly distinguishable. In the said case, the assessee had entered into a collaboration agreement with a foreign company under which later had provided technical aid and information for manufacture of low tension and high tension switchgear etc. and the right to sell the said products. The foreign company had al…

COMMISSIONER OF INCOME TAX vs. BHARTI HEXACOM LTD

ITA/1328/2010HC Delhi19 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…+ % IN THE HIGH COURT OF DELHI AT NEW DELHI V ITA 1679/2010 Reserved on: 13"' August, 2013 Date of Decision: |1+^December, 2013 COMMISSIONER OF INCOME TAX Appellant Through: Mr.Kamal Sawhney, Sr. Standing Counsel Versus BHARTI CELLULAR LTD Respondent Through: MrAjay Vohra, Ms.Kavita Jha and Mr.Kaanan Kapur, Advocates ITA 1680/2010 COMMISSIONER OF INCOME TAX .....Appellant Through: Mr.Kamal Sawhney, Sr. Standing Counsel Versus BHARTI CELLULAR LTD Respondent Through: Mr.Ajay Vohra, Ms.Kavita Jha and Mr.Kaanan Kapur, Advocates ITA 114/2012 COMMISSIONER OF INCOME TAX Appellant Through: Mr.Abhishek Maratha, Senior Sta…

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