How many judgments cite Goodyear (I) Ltd. v. ITO?

27 judgments on BharatTax cite Goodyear (I) Ltd. v. ITO (73 ITD 189), spanning 2011 to 2025.

Which sections of the Income Tax Act does Goodyear (I) Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 143(3), Section 133(6), Section 143(2), Section 37(1), Section 44AE, Section 70.

Goodyear (I) Ltd. v. ITO

73 ITD 189Income Tax Appellate Tribunal2000#4376 most cited

What is Goodyear (I) Ltd. v. ITO authority for?

Expenditure incurred for the transfer of the use of licenses, without acquiring ownership rights or an enduring benefit, constitutes revenue expenditure. Such payments are allowable as a deduction if they are directly relatable to services in the revenue field.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2025.

Also referred to as

Goodyear India Ltd. v. ITO · 73 ITD 189 · revenue expenditure · technical knowhow · license · enduring benefit · commercial expediency · transfer of use · section 37(1)

Sections most often in play

Section 143(3)Section 133(6)Section 143(2)Section 37(1)Section 44AE Section 70 Section 71 Section 74

Issues it is cited on

section 80ia(8)section 194h section 80ic section 194j section 40a(2)(b)section 2(22)section 2(22)(e)section 40a(2)enduring benefit revenue expenditure commercial expediency section 80ia

Judgments citing Goodyear (I) Ltd. v. ITO

Assistant Commissioner of Income Tax, New Delhi vs. Jaipur Golden Transport Co Private Limited, New Delhi

In the result, appeal of the Revenue is partly allowed

ITA 4990/DEL/2024[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year:2012-13] Assistant Commissioner, Of Jaipur Golden Transport Co. Income Tax, Private Limited, Room No.316A, C.R. Vs 4741, Roshananra Road, Building, I.P Estate, Malkaganj, North Delhi, New New Delhi-110002 Delhi-110007 Pan Aaacj4124B Appellant Respondent Revenue By Shri Om Prakash, Sr. Dr Assessee By Shri Y.K. Mehan, Ca, Shri Dheeraj Kumar, Ca Date Of Hearing 11.12.2025 Date Of Pronouncement 19.12.2025

Section 143(3)

…tions are not tenable in law. This has been held in:- a) 102 TTJ 882 (Pune) Lavrids Knudsen Maskin fabrik (India) Limited vs Additional Commissioner of Income Tax b) 43 DTR 116 (TM) (Agra) ITO vs Mayur Aggarwal c) 254 ITR 673 (Guj) Dinesh Mills Ltd. vs CIT d) 73 ITD 189 (Del) Goodyear India Ltd vs ITO e) 106 TTJ 1065 (Del) Hughes Escorts Communications Limited vs JCIT f) 94 TTJ 423 (Asr) Sunder Mal Sat Pal vs ITO g) 81 TTJ 448 (Jodh) DCIT vs Surface Finishing Equipment h) 237 ITR 570 (SC) Manika Gems &Ors v ACIT i) 104 TTJ 254 (Pune) Coco Cola (India) Ltd v JCIT j) 253 ITR 749 (Guj) Sayaji Iron &Engg. Co. Again,…

Heidelberg Cement India Ltd., Gurgaon vs. DCIT, Circle- 2, Gurgaon

In the result, appeal of the assessee is partly allowed

ITA 5823/DEL/2018[2014-15]Status: DisposedITAT Delhi15 May 2024AY 2014-15

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

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Mr. Waseem Arshad, CIT(DR)

Section 143(3)Section 71Section 74

…ase 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 advantage of enduring nature and hence it was held to be a case of revenue expenditure. In the case of Travancore Sugar and Chemicals Ltd. 62 ITR 566 (SC) it was held that whenever a payment is based on a percentage of turnover…

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

…Bhai Sunder Dass & Sons P. Ltd. : 158 ITR 195 (Del) - CIT vs. Lumax Industries Ltd. : 173 Taxman 390 (Del) - Shriram Pistons & Rings Ltd. vs. CIT : 171 Taxman 81 (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 L…

Heidelberg Cement India Ltd., Gurgaon vs. DCIT, Circle- 2, Gurgaon

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

ITA 5822/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2021AY 2013-14

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

For Appellant: Shri Harpreet Singh Ajmani, Adv.&For Respondent: Shri Kumar Padmapani Bora, Sr.DR

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

…hai Sunder Dass& Sons P. Ltd. : 158 ITR 195 (Del)  CIT vs. Lumax Industries Ltd. : 173 Taxman 390 (Del)  Shriram Pistons & Rings Ltd. vs. CIT : 171 Taxman 81 (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. 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 Lt…

Heidelberg Cement India Ltd., Gurgaon vs. DCIT, Gurgaon

The appeal of the assessee stands partly allowed

ITA 939/DEL/2017[2012-13]Status: DisposedITAT Delhi07 Jul 2021AY 2012-13

For Appellant: “1. The Ld. AO/ Hon’ble DRP has erred on the facts

Section 143(3)Section 271Section 32

…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…

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

…ai Sunder Dass & Sons P. Ltd. : 158 ITR 195 (Del) • CIT vs. Lumax Industries Ltd. : 173 Taxman 390 (Del) • Shriram Pistons & Rings Ltd. vs. CIT : 171 Taxman 81 (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 L…

At & T Communication Services India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6322/DEL/2014[2009-10]Status: DisposedITAT Delhi14 Aug 2019AY 2009-10

Bench: Smt Beena A Pillai & Shri Prashant Maharishiat& T Communication Services Vs. Dcit, India Pvt Ltd, Circle-2(1), Vatika Triangle, 3Rd Floor, New Delhi Sushant Lok-1, Block-A, Gurgaon Pan: Aacca8033E (Appellant) (Respondent)

For Appellant: Shri K. M. Gupta, AdvFor Respondent: Shri Raman Chopra, CIT DR

Section 143Section 144CSection 153(1)Section 40

…endered to AT&T US under the MSA business segment. In addition to the aforesaid factual position, he placed reliance on the following judicial precedents wherein it has been held that ad-hoc disallowances are bad in law: i. Good Year India Ltd. vs. ITO (2000) 73 ITD 189 (Delhi ITAT) ii. Express Movers (P) Ltd. vs. DCIT (1997) 61 ITD 128 (Delhi ITAT) iii. ACIT vs. Arthur Anderson and Co. (2004) 94 TTJ 736 14. He further submitted that the Transfer Pricing Officer – 1(1) has duly examined the Transfer Pricing Documentation maintained by the Applicant (wherein the transaction with AT&T US was also recorded) and has…

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

…Bhai Sunder Dass & Sons P. Ltd. : 158 ITR 195 (Del) • CIT vs. Lumax Industries Ltd. : 173 Taxman 390 (Del) Shriram Pistons & Rings Ltd. vs. CIT : 171 Taxman 81 (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) 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 Indi…

M/S. Bright Enterprises Pvt. Ltd., Jalandhar vs. Asstt. Commissioner of Income-Tax, Jalandhar

In the result, the appeal of the assessee in ITA No

ITA 126/ASR/2015[2012-13]Status: DisposedITAT Amritsar17 Jan 2019AY 2012-13

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.354/Asr./2014 : Asstt. Year : 2010-11 Ita No.126/Asr./2015 : Asstt. Year : 2012-13 M/S Bright Enterprises Pvt. Ltd., Vs Deputy Commissioner Of Income Mbd House, Railway Road, Tax, Central Circle-Ii, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaacb9469K Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Pawan K. Kumar, Cit Dr Date Of Hearing : 08.01.2019 Date Of Pronouncement : 17.01.2019 Order Per N. K. Saini: These Two Appeals By The Assessee Are Directed Against The Orders Dated 08.05.2014 & 15.01.2015 Of The Ld. Cit(A)-5, Ludhiana For The Assessment Years 2010-11 & 2012-13 Respectively. 2. Since, The Issues Involved Are Common & The Appeals Were Heard Together, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sudhir Sehgal, AdvFor Respondent: Sh. Pawan K. Kumar, CIT DR

Section 40A(2)(b)Section 4G

…IT (1954) 26 ITR 775 (SC) " Nition Sales Corporation Vs ITO (2008) 212 Taxation 49 (Del.) " Friends Clearing Agency (P) Ltd. Vs CIT (2011) 237 CTR 464 (Del.) " Birla Soft (India) Ltd. Vs DCIT (2011) 136 TTJ 505 (Del.-ITAT) " Good Year India Ltd. Vs ITO (2000) 73 ITD 189 (Del. ITAT) " ITO Vs Ethno Financial Research (P.) Ltd. (2010) 36 SOT 207 (Del. ITAT) " ACIT Vs Amtek Auto Ltd. (2006) 112 TTJ 455 ( Del. ITAT) " Om Prakash Joshi Vs ITO (2009) 123 TTJ 246 (Jodhpur ITAT) ITA No. 354/Asr./2014 13 Bright Enterprises Pvt. Ltd. " Lavrids KnudsenMaskinfabrik (India) Ltd. Vs ACIT (2006) 102 TTJ 882 (Pune ITAT) " Surfa…

M/S Bright Enterprises Pvt. Ltd, Jalandhar vs. The Dy. Commissioner of Income-Tax, Jalandhar

In the result, the appeal of the assessee in ITA No

ITA 354/ASR/2014[2010-11]Status: DisposedITAT Amritsar17 Jan 2019AY 2010-11

For Appellant: Sh. Sudhir Sehgal, AdvFor Respondent: Sh. Pawan K. Kumar, CIT DR

Section 40A(2)(b)Section 4G

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

…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 SmithKline Consumer Healthcare Ltd. v DCIT: 175 TTJ 552 (Chd. • Trib.) 110 The Ld. AR further pointed ou…

Hero Motocorp Ltd., New Delhi vs. Addl.CIT, Range-11, New Delhi

In the result ground No

ITA 6990/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6990/Del/2017 (A.Y 2013-14)

Section 143(3)Section 144C

…s. Bhai Sunder Dass & Sons P. Ltd. : 158 ITR 195 (Del) CIT vs. Lumax Industries Ltd. : 1'73 Taxman 390 (Del) Shriram Pistons & Rings Ltd. vs. CIT : 171 Taxman 81 (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) Since no proprietary rights in the know how is vested in the assessee, the intention to transfer or create ownership in the technical know-how /technical information in the assessee. In view of the aforesaid, expenditure by way of royalty, technical guidance fee and model fees incurred by the as…

Hero Motocorp Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

ITA 1616/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2018AY 2012-13

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

Section 143(3)Section 144CSection 92C

…s. Bhai Sunder Dass & Sons P. Ltd. : 158 ITR 195 (Del) CIT vs. Lumax Industries Ltd. : 1'73 Taxman 390 (Del) Shriram Pistons & Rings Ltd. vs. CIT : 171 Taxman 81 (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) Since no proprietary rights in the know how is 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

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

…ing 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), GlaxoSmithKline Consumer Healthcare Ltd. v DCIT : 175 TTJ 552 (Chd. Trib.), the issue of allowability of r…

I.T.O WD - 8(3), Kolkata vs. M/S Ruia Sons Pvt Ltd., Kolkata

In the result the appeal by the revenue is partly allowed

ITA 365/KOL/2013[2009-10]Status: DisposedITAT Kolkata03 Mar 2017AY 2009-10

Bench: Hon’Ble Sri M.Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm] I.T.A No. 365/Kol/2013 Assessment Year : 2009-10 I.T.O., Ward-8(3), -Vs.- M/S. Ruia Sons Pvt. Ltd. Kolkata Kolkata [Pan : Aaccr 3949 Q] (Respondent) (Appellant) For The Appellant : Shri Arup Kumar Sinha, Cit For The Respondent : Shri Manoj Kataruka, Advocate

For Appellant: Shri Arup Kumar Sinha, CITFor Respondent: Shri Manoj Kataruka, Advocate

Section 143(2)Section 143(3)Section 194CSection 194JSection 301Section 40

…1(SC). In Sassoon J. David &, Co.(P.) Ltd. v. CIT' [1979]118' ITR 261 (SC). It has been held that the assessee can claim deduction under section 37(1), even though there is no compelling necessity to incur such expenditure. In Goodyear India Ltd. v. ITO[2000] 73 ITD 189/68TTJ(Delhi)™3309 it has been held that expenditure incurred to get right to use licence for limited period (where the assessee-company, manufacturing tyres, entered into an agreement with a foreign company for technical know-how for manufacture of radial tyres and the assessee got the right to use the licence for a fixed period of 8 years) is ded…

I.T.O WD - 7(3), Kolkata. vs. M/S Shalini Properties & Developers Private Limited., Kolkata

In the result the appeal preferred by the revenue is dismissed

ITA 171/KOL/2013[2009-10]Status: DisposedITAT Kolkata28 Feb 2017AY 2009-10

Bench: Hon’Ble Sri M.Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm] I.T.A No. 171/Kol/2013 Assessment Year : 2009-10 I.T.O., Ward-7(3) -Vs.- M/S. Shalini Properties & Developers Kolkata Pvt. Limited., Kolkata [Pan : Aahcs 7896 N] (Respondent) (Appellant) For The Appellant : Shri Arup Kumar Sinha, Cit For The Respondent : Shri Manoj Kataruka, Advocate

For Appellant: Shri Arup Kumar Sinha, CITFor Respondent: Shri Manoj Kataruka, Advocate

Section 143(3)Section 301Section 37(1)

…R 381 (SC). In Sasson J.David & Co.(P)Ltd. Vs. CIT [1979] 118 ITR 261 (SC). It has been held that the assessee can claim deduction under section 37(1) even though there is no compelling necessity to incur such expenditure. In Goodyear India ltd. Vs. ITO[2000] 73 ITD 189/68TTJ(Delhi)TM 330, it has been held that expenditure incurred to get right to use licence for limited period (where the assessee company, manufacturing tyres, entered into an agreement with a foreign company for technical know-how for manufacture of radial tyres and the assessee got the right to use the licence for a fixed period of 8 years) is d…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SH C.M.GARG, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero Honda Motors Ltd, DCIT, 34, Basant Lok, Vasant Vihar, Circle-12(1), Vs. New Delhi New Delhi PAN:AAACG0812J (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra, Sr. Adv Sh. Gaurav Jain, Adv Ms. Bhavita Kumar, Adv Revenue by: Sh. AK Saroha, CIT DR Date of Hearing 03/11/2016 Date of pronouncement 02/02/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of LD CIT, New Delhi passed u/s 263 of the Income Tax Act, 1961 d…

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

…Dass & Sons P. Ltd. : 158 ITR 195 (Del) viii) CIT vs. Lumax Industries Ltd. : 173 Taxman 390 (Del) ix) Shriram Pistons & Rings Ltd. vs. CIT : 171 Taxman 81 (Del) x) CIT vs. Shri Ram Pistons and Rings Ltd. : 220 CTR 404 (Del) 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…

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)

…reweries 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. ACIT : [2012] 139 ITD 406 (Chennai)  The assessing officer, in the proposed order, has disallowed the royalty as capital expenditure on the foll…