Goodyear India Ltd. v. ITO

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

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

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2010-11] Maruti Suzuki India Ltd., Vs Dcit, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. Pan-Aaacm0829Q Appellant Respondent [Assessment Year : 2010-11] Dcit, Vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. Pan-Aaacm0829Q Appellant Respondent Appellant By Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, Ca Respondent By Shri G.C.Srivastava, Adv., Shri Kalrav Mehrotra, Adv. & Shri Mayank Patawari, Ca Date Of Hearing 11.11.2022 Date Of Pronouncement 09.02.2023

…advantage in the capital field. Apart from submission made earlier that the appellant was a mere licensee, entitled to use the technical know-how of SMC. Reliance in this regard was placed on the following judicial pronouncements:- * CIT vs Avery India Ltd. 207 ITR 813 (Cal.); * Praga Tools Ltd. vs CIT 123 ITR 773 (FB)(AP); * CIT vs Tata Engineering Ltd. 1123 ITR 538 (Bom); * Trivenii Engineering Works Ltd. vs CIT 136 ITR 340 (Del.); * ACIT vs SHama Engine Valves Ltd. 138 ITR 216 (Del.); * CIT vs J.K.Synthetics Ltd. 176 Taxman 355 (Del.) and other case laws. 47.1. Therefore, he prayed that the AO should be dire…

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

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

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2010-11] Maruti Suzuki India Ltd., Vs Dcit, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. Pan-Aaacm0829Q Appellant Respondent [Assessment Year : 2010-11] Dcit, Vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. Pan-Aaacm0829Q Appellant Respondent Appellant By Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, Ca Respondent By Shri G.C.Srivastava, Adv., Shri Kalrav Mehrotra, Adv. & Shri Mayank Patawari, Ca Date Of Hearing 11.11.2022 Date Of Pronouncement 09.02.2023

…advantage in the capital field. Apart from submission made earlier that the appellant was a mere licensee, entitled to use the technical know-how of SMC. Reliance in this regard was placed on the following judicial pronouncements:- * CIT vs Avery India Ltd. 207 ITR 813 (Cal.); * Praga Tools Ltd. vs CIT 123 ITR 773 (FB)(AP); * CIT vs Tata Engineering Ltd. 1123 ITR 538 (Bom); * Trivenii Engineering Works Ltd. vs CIT 136 ITR 340 (Del.); * ACIT vs SHama Engine Valves Ltd. 138 ITR 216 (Del.); * CIT vs J.K.Synthetics Ltd. 176 Taxman 355 (Del.) and other case laws. 47.1. Therefore, he prayed that the AO should be dire…

DCIT,C-11(1), NEW DELHI vs. HERO MOTOCORP LTD.,, NEW DELHI

Appeal of the Revenue is dismissed

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

…TR 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.: ITA No. 87-89/1992 (Del.)(HC) - CIT v. Denso India P. Ltd.: ITA 16/2008 (Del.) (HC) - CIT v. Eicher Motors Ltd.: 293 ITR 464 (MP)(Indore Bench) Since, no proprietary rights in the know how vested in the assessee, the assessee being a mere licensee with limited ri…

HERO MOTO CORP LTD.,NEW DELHI vs. NEAC, DELHI

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

…TR 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.: ITA No. 87-89/1992 (Del.)(HC)  CIT v. Denso India P. Ltd.: ITA 16/2008 (Del.) (HC)  CIT v. Eicher Motors Ltd.: 293 ITR 464 (MP)(Indore Bench) Since, no proprietary rights in the know how vested in the appellant, the appellant being a mere licensee with limited r…

HERO MOTOCROP LTD.,NEW DELHI vs. ACIT, CIRCLE- 11(1), NEW DELHI

The appeal of the assessee is partly allowed

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2015-16

…l) • 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 Ltd. vs. CIT: 319 ITR 113 (Del-HC) • Goodyear In…

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

…5 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.: ITA No. 87-89/1992 (Del.)(HC) • CIT v. Denso India P. Ltd.: ITA 16/2008 (Del.) (HC) CIT v. Eicher Motors Ltd.: 293 ITR 464 (MP)(Indore Bench) The Ld. AR further submitted that since, no proprietary rights in the know how vested in the assessee the assessee being…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

…man 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. : ITA No. 1324/Chd/2012 (Chd) Glaxo SmithKline Consumer Healthcare Ltd. v DCIT: 175 TTJ 55…

HERO MOTOCORP LTD.,,NEW DELHI vs. ADDL.CIT, RANGE-11, NEW DELHI

In the result ground No

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

…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 assessee was allowable revenue deduction since-…

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

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

…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 /technical information in the assessee. In vi…

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

Bench: Shri N.K. Saini & Shri K.N. Charry

…0 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 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…

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

In the result, appeal filed by the assessee is allowed

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)

…loo. have taken a similar view in the under noted cases; Hero Honda Motors Ltd V DCIT 2148/del/2009 A Y 2004-05 Appeal Against Order u/s 263 of The ACT Page 13 of 34  CIT v. Tata Engg. & Locomotive Co. Pvl. Ltd. 123 ITR 538 (Bom,)  CIT v. Avery India Ltd. 207 ITR 813 (Cat)  Bajaj Tempo Ltd. v. C/T 207 ITR 1017 (Bom)  CIT v. Madras Rubber Factory ltd. 212 ITR 443 (Mad). The Delhi Bench of the Tribunal (TM) in the case of Goodyear India Ltd. vs. /TO : 73 ITD 189 (Del) (TM) observed as under: "In the present case, the assessee obtained right to use the technical know-how for manufacturing of Radial Tyres, whic…

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

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

…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 limited rights to use the technical assistance dur…

DCIT, GURGAON vs. M/S. MITSUBISHI ELECTRIC AUTOMOTIVE INDIA PVT. LTD., GURGAON

In the result, the appeals of the Revenue are dismissed

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

…46 (Delhi). (vii) Shriram Refrigeration Industries Ltd. Vs. CIT, Delhi-I – 127 ITR 746. (viii) Shriram Pistons & Rings Ltd. Vs. CIT – [2008] 171 Taxman 81 (Delhi). (ix) Praga Tools Ltd. Vs. CIT – [1980] 123 ITR 773 (AP). (x) CIT Vs. Avery India Ltd. – [1994] 207 ITR 813 (Calcutta). (xi) Maruti Suzuki India Ltd. Vs. Addl.CIT – [2015] 60 taxmann.com 411 (Delhi-Trib). 4 ITA-1267 & 5884/D/2014 (xii) LG Electronics India Pvt.Ltd. Vs. ACIT – Order dated 08.12.2014 of ITAT in ITA No.5140/Del/2011. 5. Learned DR, on the other hand, has relied upon the order of the Assessing Officer. 6. We have carefully considered th…

DCIT, GURGAON vs. M/S. MITSUBISHI ELECTRIC AUTOMOTIVE INDIA PVT. LTD., GURGAON

In the result, the appeals of the Revenue are dismissed

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

…46 (Delhi). (vii) Shriram Refrigeration Industries Ltd. Vs. CIT, Delhi-I – 127 ITR 746. (viii) Shriram Pistons & Rings Ltd. Vs. CIT – [2008] 171 Taxman 81 (Delhi). (ix) Praga Tools Ltd. Vs. CIT – [1980] 123 ITR 773 (AP). (x) CIT Vs. Avery India Ltd. – [1994] 207 ITR 813 (Calcutta). (xi) Maruti Suzuki India Ltd. Vs. Addl.CIT – [2015] 60 taxmann.com 411 (Delhi-Trib). 4 ITA-1267 & 5884/D/2014 (xii) LG Electronics India Pvt.Ltd. Vs. ACIT – Order dated 08.12.2014 of ITAT in ITA No.5140/Del/2011. 5. Learned DR, on the other hand, has relied upon the order of the Assessing Officer. 6. We have carefully considered th…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal is allowed

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)

…d : 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 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 disal…