HONDA SIEL CARS INDIA LTD. v. COMMISSIONEROF INCOME-TAX, GHAZIABAD

82 Taxmann.com 212Supreme Court of India2017#18414 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 119Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 263Section 40A(2)(b)

Issues it is cited on

revenue expenditureinternational transactioncapital expendituresection 143(1)transferopportunity of being heardsection 143companysection 14section 143(3)indiainterest

Judgments citing HONDA SIEL CARS INDIA LTD. v. COMMISSIONEROF INCOME-TAX, GHAZIABAD

INTERNATIONAL FLAVOURS & FRAGRANCES INDIA PRIVATE LIMITED,CHENNAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 268/CHNY/2025[2017-18]Status: DisposedITAT Chennai02 Dec 2025AY 2017-18
For Appellant: Shri. Percy Pardiwalla, Senior AdvocateFor Respondent: Shri. Bipin C.N., C.I.T
Section 143(1)Section 143(2)Section 143(3)Section 147Section 263Section 801B

…lanation 2. The Ld.AR stated that in the impugned order, the very basis and argument of the learned PCIT is the comparison of the facts of the present case with the decision rendered by the Hon'ble Supreme Court in the case of Honda Siel Cars India Ltd [2017] 82 Taxmann.com 212 (SC). It is solely basis the reliance placed on Honda Siel Cars (supra) has the learned PCIT alleged that the royalty under question is capital in nature and hence, the assessment order passed by the learned AO is erroneous and prejudicial to that extent. 24. The Ld.AR stated that such comparison is made on a pre-conceived notion that the…

INDIA JAPAN LIGHTING PRIVATE LIMITED,CHENNAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 4, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1427/CHNY/2025[2021-22]Status: DisposedITAT Chennai18 Aug 2025AY 2021-22

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1427/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 V. M/S. India Japan Lighting Pvt. Ltd., The Pcit-4, No.1, Tiruvallur High Road, Chennai. Puduchatram B.O., Thirumazhisai, Tiruvallur-600 124. [Pan: Aaaci 2673 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 144BSection 263

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1427/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 v. M/s. India Japan Lighting Pvt. Ltd., The PCIT-4, No.1, Tiruvallur High Road, Chennai. Puduchatram B.O., Thirumazhisai, Tiruvallur-600 124. [PAN: AAACI 2673 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.Sandeep Bagma. R, Advocate : ""यथ" क" ओर से /Res…

HONDA MOTORCYCLE AND SCOOTER INDIA PVT. LTD. ,GURGAON vs. ACIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed for

ITA 1523/DEL/2022[2017-18]Status: DisposedITAT Delhi22 Aug 2023AY 2017-18

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI CHALLA NAGENDRA PRASAD (Judicial Member)

For Appellant: Shri Harpreet Singh Ajmani, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 92C

…Agreement. The assessee did not acquire any new asset or any enduring benefit from the payments made under the agreement. AO /DRP held it to be enduring benefit and hence capital relying upon the judgement of Honda Siel Cars of Royalty India Ltd. Vs. CIT (82 Taxmann.com 212). Ld. Counsel of the assessee submitted that the facts are distinguishable from the facts of the case of the assessee. He submitted that the Hon'ble Supreme Court has categorically held that the decision applies only to the payment of royalty made during the formative years and the year under consideration is the 15th year, thus payment…

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)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.101 OF 2016 BETWEEN: M/S. TELCO CONSTRUCTION CO. LTD., (NOW KNOWN AS TATA HITACHI CONSTRUCTION MACHINERY CO. PVT. LTD) 45, JUBILEE BUILDING, MUSEUM ROAD BANGALORE-560025 REP. BY ITS MANAGING DIRECTOR SRI. SANDEEP SINGH AGED ABOUT 55 YEARS S/O SRI. JOGINDER SINGH JOGI. ... APPELLANT (BY SMT. JINITHA CHATTERJEE, ADV., FOR SRI. S. PARTHASARATHI, ADV.,) AND: THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-12…

M/S BIOPLUS LIFE SCIENCES PVT LTD., vs. THE DEPUTY COMMISSIONER

In the result, the appeal fails and the same is

ITA/49/2012HC Karnataka24 Aug 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10BSection 143(1)Section 143(2)Section 260Section 260ASection 37(1)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF AUGUST 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.49 OF 2012 BETWEEN: M/S. BIOPLUS LIFE SCIENCES PVT. LTD, SITE NO.10/1A, KRISHNARAJAPURAM HOBLI HOODI VILLAGE, BANGALORE-560048 REP. BY ITS DIRECTOR SRI. SANJEEV ARORA AGED ABOUT 46 YEARS S/O SRI. K.K. ARORA. ... APPELLANT (BY Mr. S. PARTHASARATHI, A/W Ms. JINEETHA CHATERJEE, ADV.,) AND: THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(2), 5TH FLOOR, R.P. BHAVAN NRUPATHUNGA ROAD,…

HONDA SIEL CARS INDIA LTD. v. COMMISSIONEROF INCOME-TAX, GHAZIABAD (82 Taxmann.com 212) — Cited in 5 Judgments | BharatTax