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 366,314 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

M/S. Shivgori Builders (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 847/DEL/2016[2010-11]Status: DisposedITAT Delhi27 May 2016AY 2010-11

Bench: Sh. N. K. Saini

For Appellant: Sh. Gautam Jain, CAFor Respondent: Sh. V. R. Sonbhadra, Sr. DR

Section 142(1)Section 143(2)Section 144

…allowance. The reliance was placed on the following case laws: " Lavrids Knudsen Maskinfabrik (India) Ltd. Vs Addl. CIT 102 TTJ 882 (Pune) " ITO Vs Mayur Aggarwal 43 DTR 116 (TM) (Agra) " Dinesh Mills Ltd. Vs CIT 254 ITR 673 (Guj) " Goodyear India Ltd. Vs ITO 73 ITD 189 (Del) " Hughes Escorts Communications Ltd. Vs JCIT 106 TTJ 1065 (Del) " Sunder Mal Sat Pal Vs ITO 94 TTJ 423 (Asr) " Trimurti Salt Company Vs ITO 12 TTJ 485 (Cal) " State of Orissa Vs Maharaja Shri B.P. Singh Deo (1970) 76 ITR 690 (SC) 6. The another submissions of the assessee has been incorporated by the ld. CIT(A) at page nos. 4 & 5 of the impu…

ACIT, New Delhi vs. M/S. Delhi Hospital Supply Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3996/DEL/2011[2003-04]Status: DisposedITAT Delhi01 Oct 2015AY 2003-04

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Salil Aggarwal, Adv. &For Respondent: Md. Mohsin Alam, CIT(DR)

Section 143(3)Section 153ASection 40A(3)

…ITA NO. 3996/Del/2011 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 3996/DEL/2011 A.Y. : 2003-04 ACIT, CC-2 M/S DELHI HOSPITAL SUPPLY NEW DELHI VS. PVT. LTD., 101, PAL MOHAN SADAN, 26/32, EAST PATEL NAGAR, NEW DELHI (PAN: AAACD2901Q) (APPELLANT) (RESPONDENT) Department by : Md. Mohsin Alam, CIT(DR) Assessee by : Sh. Salil Aggarwal, Adv. & Sh. Shailesh Gupta, Adv. Date of Hearing : 10-09-2015 Date of Order : 01-10-2015 ORDER PER H.S. SIDHU : JM The Revenue has filed the present appeal against the impugned O…

CIT vs. Ekl Appliances Ltd

ITA - 1069 / 2011HC Delhi22 Feb 2012

Section 260ASection 263

…ITA No. 1069/2011 Page 1 of 7 $~5. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1069/2011 CIT ..... Appellant Through Mr. Kamal Sawhney, Sr. Standing Counsel & Mr. Amit Shrivastava, Advocate. versus EKL APPLIANCES LTD. ..... Respondent Through Mr. V.P. Gupta, Mr. Bassant Kumar & Mr. Anuj Bansal, Advocates.…

ITA 1069/2011 vs. Ekl Appliances Ltd

ITA/1069/2011HC Delhi22 Feb 2012

Section 260ASection 263

Commissioner of Income Tax vs. G4S Securities System India Pvt Ltd

ITA/1943/2010HC Delhi11 Jul 2011

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

Section 143(3)

…ITAs No.1943/2010, 763/2011 & 765/2011 Page 1 of 8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No.1943/2010, 763/2011 & 765/2011 % ITA No. 1943/2010 Reserved On: APRIL 21, 2011 ITA Nos. 763/2011 & 765/2011 Reserved On: MAY 25, 2011 Judgment Delivered On: 11.07.2011 THE COMMISSIONER OF INCOME TAX-IV NEW DELHI …. APPELLANTS Through: Mr. Sanjeev Sabharwal, Advocate for the appellant. Versus G4S SECURITIES SYSTEM (INDIA) PVT. LTD. …. RESPONDENTS Through: Ms. Kavita Jha, Advocate for the respondents. CORAM: HON'BLE MR. JUSTICE A.K. SIKRI HO…

Commissioner of Income Tax vs. G4S Securities System India Pvt Ltd

ITA - 763 / 2011HC Delhi11 Jul 2011

Section 143(3)

…,, !1 'a 3 e * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No'L943/2OLO' 763/2O11 & 765/2O11 o/^ "^ * Lg43t2OI0 Reserved On: APRI L2!,2OiI -/o ITA Nos. 7O3\20II &.76512011 Reserved On: MAY 25,20IL Judgment Delivered On: 11.07.2011 THE COMMISSIONER OF INCOME .... APPELLANTS TAX-IV NEW DELHI Through: Mr, Sanjeev Sabharwal, Advocate for the aPPellant. Versus G S SECURITIES SYSTEM (lNDlA) PVT. .... RESPONDENTS LTD. Throu'gh: Ms. Kavita Jha, Advocate for the respondents. CORAM: F!oN'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE M.L. MEHTA A 1. Whether reporters of Local papers be \ allowed to see the judgme…

Commissioner of Income Tax vs. G4S Securities System India Pvt Ltd

ITA - 1943 / 2010HC Delhi11 Jul 2011

Section 143(3)