Climate Systems India Ltd. v. CIT

319 ITR 109High Court2009#1712 most cited
67

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2025.

Also referred to as

Climate Systems India Ltd. v. CIT · Section 40A(2)(b) related party · Section 92CA Transfer Pricing · royalty payment allowability · revenue vs capital expenditure · enduring benefit test · CUP method · arm's length price · Section 80IA(8) deduction

Sections most often in play

Section 40A(2)(b)Section 80IASection 80IA(8)Section 92CA(3)Section 40A(2)Section 40A(2)(a)Section 92CA

Issues it is cited on

section 35absection 35abbtest of enduring benefitsection 80ia(8)section 35aresulting companytransferee companysection 40a(2)(b)enduring benefitsection 40a(2)demergercup method

Judgments citing Climate Systems India Ltd. v. CIT

JOINT COMMISSIONER OF INCOME TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S C R I PUMPS PRIVATE LIMITED , COIMBATORE

In the result, all the three appeals filed by the Revenue are dismissed…

ITA 267/CHNY/2025[2016]Status: DisposedITAT Chennai07 May 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.265/Chny/2025, Assessment Years: 2014-15 आयकर अपील सं./Ita No.266/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./Ita No.267/Chny/2025, Assessment Years: 2016-17

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri Saujanya Ranjan, IRS
Section 40A(2)(a)

…e rate of 0.50%, which was duly agreed and executed a User Agreement between the proprietor and user. Therefore, the expenses incurred towards payment of royalty should be treated as revenue expenditure. 4.10 In the case of CIT v. Sharda Motor Industrial Ltd. 319 ITR 109, the Hon’ble Delhi High Court has held that the finding of the ld. CIT(A) that the payment of royalty was purely a revenue expenditure, which was annual expenditure depending upon the quantum of production in the relevant year was a finding of fact rightly arrived at. In the Page - 5 - of 15 ITA No.265, 266 &267 /Chny/2025 present case also, th…

JOINT COMMISSIONER OF INCOME TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S C R I PUMPS PRIVATE LIMITED, COIMBATORE

In the result, all the three appeals filed by the Revenue are dismissed…

ITA 266/CHNY/2025[2015]Status: DisposedITAT Chennai07 May 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.265/Chny/2025, Assessment Years: 2014-15 आयकर अपील सं./Ita No.266/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./Ita No.267/Chny/2025, Assessment Years: 2016-17

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri Saujanya Ranjan, IRS
Section 40A(2)(a)

…e rate of 0.50%, which was duly agreed and executed a User Agreement between the proprietor and user. Therefore, the expenses incurred towards payment of royalty should be treated as revenue expenditure. 4.10 In the case of CIT v. Sharda Motor Industrial Ltd. 319 ITR 109, the Hon’ble Delhi High Court has held that the finding of the ld. CIT(A) that the payment of royalty was purely a revenue expenditure, which was annual expenditure depending upon the quantum of production in the relevant year was a finding of fact rightly arrived at. In the Page - 5 - of 15 ITA No.265, 266 &267 /Chny/2025 present case also, th…

JOINT COMMISSIONER OF INCOME TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S C R I PUMPS PRIVATE LIMITED, COIMBATORE

In the result, all the three appeals filed by the Revenue are dismissed…

ITA 265/CHNY/2025[2014]Status: DisposedITAT Chennai07 May 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.265/Chny/2025, Assessment Years: 2014-15 आयकर अपील सं./Ita No.266/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./Ita No.267/Chny/2025, Assessment Years: 2016-17

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri Saujanya Ranjan, IRS
Section 40A(2)(a)

…e rate of 0.50%, which was duly agreed and executed a User Agreement between the proprietor and user. Therefore, the expenses incurred towards payment of royalty should be treated as revenue expenditure. 4.10 In the case of CIT v. Sharda Motor Industrial Ltd. 319 ITR 109, the Hon’ble Delhi High Court has held that the finding of the ld. CIT(A) that the payment of royalty was purely a revenue expenditure, which was annual expenditure depending upon the quantum of production in the relevant year was a finding of fact rightly arrived at. In the Page - 5 - of 15 ITA No.265, 266 &267 /Chny/2025 present case also, th…

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

…he Department:- 1. Sona Okegawa Precision Forgings Ltd. 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 Ind…

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

…Del) - CIT vs. Shri Ram Pistons and Rings Ltd. : 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…

ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE -2, COIMBATORE vs. M/S CRI PUMPS PVT LTD, COIMBATORE

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

ITA 430/CHNY/2018[2013-14]Status: DisposedITAT Chennai18 Nov 2022AY 2013-14

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita No.: 430/Chny/2018 िनधा"रण वष" / Assessment Year: 2013-14

For Appellant: Shri. AR V Sreenivasan, Addl. CITFor Respondent: Shri. S. Sridhar, Advocate
Section 40A(2)(b)

…आयकर अपीलीय अिधकरण, ‘ए ’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 430/Chny/2018 िनधा"रण वष" / Assessment Year: 2013-14 Assistant Commissioner of Income- M/s. CRI Pumps Pvt. Ltd., tax, v. 7/46-I, Keeranatham Road, Corporate Circle -2, Saravanampatti, Coimbatore – 63-A, Race Course Road, 641 035. Coimbatore. [PAN: AAACC-9497-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. AR V Sreeniva…

DCIT CIRCLE-9(1), NEW DELHI vs. FEDERAL MOGUL GOETZE (INDIA) LTD., NEW DELHI

In the result, both the appeals filed by Revenue are

ITA 8286/DEL/2019[2013-14]Status: DisposedITAT Delhi16 Sept 2022AY 2013-14

Bench: Or During The Hearing Of This Appeal.”

Section 143(3)Section 148Section 40

…07/2012 in ITA No.398/2012 reported at 2012-TIOL-563-HC-DEL-IT. The Ld. Counsel for the assessee also placed further reliance on the following decisions: • CIT vs J.K. Synthetics Limited [2009] 309 ITR 371 (Delhi) • CIT vs Sharda Motor Industrial Ltd. [2009] 319 ITR 109 (Delhi) • Climate Systems India Ltd. vs CIT [2009] 319 ITR 113 (Delhi) • J.J. Enterprises vs CIT: [2002] 254 ITR 216 (SC) • Roger Enterprises Pvt. Ltd. vs IAC: [1995] 52 TTJ 198 (Del) • CIT vs Aero Club: [2011] 336 ITR 400 (Del) Page 9 of 15 ITA No.8285 & 8286/Del/2019 DCIT vs. Federal Mogul Goetze (India) Ltd. • Mahendra Oil Cake Industrie…

DCIT CIRCLE-9(1), NEW DELHI vs. FEDERAL MOGUL GOETZE (INDIA) LTD., NEW DELHI

In the result, both the appeals filed by Revenue are

ITA 8285/DEL/2019[2012-13]Status: DisposedITAT Delhi16 Sept 2022AY 2012-13

Bench: Or During The Hearing Of This Appeal.”

Section 143(3)Section 148Section 40

…07/2012 in ITA No.398/2012 reported at 2012-TIOL-563-HC-DEL-IT. The Ld. Counsel for the assessee also placed further reliance on the following decisions: • CIT vs J.K. Synthetics Limited [2009] 309 ITR 371 (Delhi) • CIT vs Sharda Motor Industrial Ltd. [2009] 319 ITR 109 (Delhi) • Climate Systems India Ltd. vs CIT [2009] 319 ITR 113 (Delhi) • J.J. Enterprises vs CIT: [2002] 254 ITR 216 (SC) • Roger Enterprises Pvt. Ltd. vs IAC: [1995] 52 TTJ 198 (Del) • CIT vs Aero Club: [2011] 336 ITR 400 (Del) Page 9 of 15 ITA No.8285 & 8286/Del/2019 DCIT vs. Federal Mogul Goetze (India) Ltd. • Mahendra Oil Cake Industrie…

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

…l)  CIT vs. Shri Ram Pistons and Rings Ltd. : 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…

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

…also filed his written 7. synopsis and it was submitted that this issue now stands squarely covered qua the judgment of Hon’ble Delhi High Court in the case of; Climate Systems India Ltd. v. CIT [2009] 319 ITR 113 ; CIT v. Sharda Motor Industrial Ltd. [2009] 319 ITR 109 wherein the Hon’ble Jurisdictional High Court had also distinguished the decision of the Hon’ble Supreme Court in the case of Southern Switchgear Ltd vs CIT (supra). Again in the case of CIT vs. Hero Honda Motors Ltd [2015] 55 taxmann.com 230 (Delhi), Hon’ble Delhi High Court has duly considered the case of Southern Switchgear Ltd. and held that…

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

…also filed his written 7. synopsis and it was submitted that this issue now stands squarely covered qua the judgment of Hon’ble Delhi High Court in the case of; Climate Systems India Ltd. v. CIT [2009] 319 ITR 113 ; CIT v. Sharda Motor Industrial Ltd. [2009] 319 ITR 109 wherein the Hon’ble Jurisdictional High Court had also distinguished the decision of the Hon’ble Supreme Court in the case of Southern Switchgear Ltd vs CIT (supra). Again in the case of CIT vs. Hero Honda Motors Ltd [2015] 55 taxmann.com 230 (Delhi), Hon’ble Delhi High Court has duly considered the case of Southern Switchgear Ltd. and held that…

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

…also filed his written 7. synopsis and it was submitted that this issue now stands squarely covered qua the judgment of Hon’ble Delhi High Court in the case of; Climate Systems India Ltd. v. CIT [2009] 319 ITR 113 ; CIT v. Sharda Motor Industrial Ltd. [2009] 319 ITR 109 wherein the Hon’ble Jurisdictional High Court had also distinguished the decision of the Hon’ble Supreme Court in the case of Southern Switchgear Ltd vs CIT (supra). Again in the case of CIT vs. Hero Honda Motors Ltd [2015] 55 taxmann.com 230 (Delhi), Hon’ble Delhi High Court has duly considered the case of Southern Switchgear Ltd. and held that…

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

…also filed his written 7. synopsis and it was submitted that this issue now stands squarely covered qua the judgment of Hon’ble Delhi High Court in the case of; Climate Systems India Ltd. v. CIT [2009] 319 ITR 113 ; CIT v. Sharda Motor Industrial Ltd. [2009] 319 ITR 109 wherein the Hon’ble Jurisdictional High Court had also distinguished the decision of the Hon’ble Supreme Court in the case of Southern Switchgear Ltd vs CIT (supra). Again in the case of CIT vs. Hero Honda Motors Ltd [2015] 55 taxmann.com 230 (Delhi), Hon’ble Delhi High Court has duly considered the case of Southern Switchgear Ltd. and held that…

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

…also filed his written 7. synopsis and it was submitted that this issue now stands squarely covered qua the judgment of Hon’ble Delhi High Court in the case of; Climate Systems India Ltd. v. CIT [2009] 319 ITR 113 ; CIT v. Sharda Motor Industrial Ltd. [2009] 319 ITR 109 wherein the Hon’ble Jurisdictional High Court had also distinguished the decision of the Hon’ble Supreme Court in the case of Southern Switchgear Ltd vs CIT (supra). Again in the case of CIT vs. Hero Honda Motors Ltd [2015] 55 taxmann.com 230 (Delhi), Hon’ble Delhi High Court has duly considered the case of Southern Switchgear Ltd. and held that…

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

…also filed his written 7. synopsis and it was submitted that this issue now stands squarely covered qua the judgment of Hon’ble Delhi High Court in the case of; Climate Systems India Ltd. v. CIT [2009] 319 ITR 113 ; CIT v. Sharda Motor Industrial Ltd. [2009] 319 ITR 109 wherein the Hon’ble Jurisdictional High Court had also distinguished the decision of the Hon’ble Supreme Court in the case of Southern Switchgear Ltd vs CIT (supra). Again in the case of CIT vs. Hero Honda Motors Ltd [2015] 55 taxmann.com 230 (Delhi), Hon’ble Delhi High Court has duly considered the case of Southern Switchgear Ltd. and held that…

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

…also filed his written 7. synopsis and it was submitted that this issue now stands squarely covered qua the judgment of Hon’ble Delhi High Court in the case of; Climate Systems India Ltd. v. CIT [2009] 319 ITR 113 ; CIT v. Sharda Motor Industrial Ltd. [2009] 319 ITR 109 wherein the Hon’ble Jurisdictional High Court had also distinguished the decision of the Hon’ble Supreme Court in the case of Southern Switchgear Ltd vs CIT (supra). Again in the case of CIT vs. Hero Honda Motors Ltd [2015] 55 taxmann.com 230 (Delhi), Hon’ble Delhi High Court has duly considered the case of Southern Switchgear Ltd. and held that…

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

…l) • CIT vs. Shri Ram Pistons and Rings Ltd. : 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…

DCIT, NEW DELHI vs. M/S. ADVANCE SURFACTANTS INDIA LTD., DELHI

In the result, the appeal of the revenue is dismissed

ITA 6520/DEL/2014[2011-12]Status: DisposedITAT Delhi16 Dec 2020AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6520/Del/2014 : Asstt. Year : 2011-12 Dcit, Vs M/S. Advance Surfactants India Ltd. Circle-1(2), 511/2/1, Rajokari New Delhi Delhi- 110038 (Appellant) (Respondent) Pan No. Aabca9042Q Assessee By : None Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 03.11.2020 Date Of Pronouncement: 16.12.2020

For Appellant: NoneFor Respondent: Sh. Sohail Malik, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 6520/Del/2014 : Asstt. Year : 2011-12 DCIT, Vs M/s. Advance Surfactants India Ltd. Circle-1(2), 511/2/1, Rajokari New Delhi Delhi- 110038 (APPELLANT) (RESPONDENT) PAN No. AABCA9042Q Assessee by : None Revenue by : Sh. Sohail Malik, Sr. DR Date of Hearing: 03.11.2020 Date of Pronouncement: 16.12.2020 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue against the order of the ld. CIT(A)-I…

M/S TELCO CONSTRUCTION CO.LTD vs. THE ASST COMMISSIONER

In the result, the appeal fails and is hereby

ITA/101/2016HC Karnataka20 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 260ASection 37(1)

…sions, reliance has been placed on the decisions in 'CIT VS. CIBA OF INDIA LTD.', 69 ITR 692, CIT VS. I.A.E.C. (PUMPS) LTD', 232 ITR 316, 'PCIT VS. WESTERN AGRI SEEDS LTD', 'CIT VS. J.K.SYNTHETICS LTD.', 309 ITR 371, 'CLIMATE SYSTEMS INDIA LTD. VS. CIT', 319 ITR 113, 'CIT VS. ASHOKA MILLS LTD', 218 ITR 526, CIT VS. 9 HERBALIFE INTERNATIONAL INDIA PVT. LTD.', ITA NO.3/2009 and 'CIT VS. LUWA INDIA LTD', 75 DTR 367. 7. On the other hand, learned counsel for the revenue submitted that the assessee came into existence by virtue of technical licence agreement and therefore, payment under the agreem…

PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-2, vs. M/S CONTINENTAL INDIA (P) LTD.

ITA/861/2019HC Delhi26 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…able license for the use of latter’s technology for manufacturing of tyres in India. It was only a production license and was for limited purpose of manufacturing the tyres. 4. The tribunal has relied upon the decisions in CIT v. Sharda Motors Industries Ltd. 319 ITR 109 and CIT v. Hero Honda Motors Ltd 372 ITR 481 both decided by this Court. The Tribunal has also placed reliance upon the circular No. 21/1969 issued by the CBDT which clarifies that when a license is obtained for user of technical knowledge from a foreign participants for a limited period together, with or without the right to use the patents an…

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