(i) Hero Hondo Motors Ltd. v. JCIT

103 ITD 157Income Tax Appellate Tribunal#21975 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2019.

Judgments citing (i) Hero Hondo Motors Ltd. v. JCIT

DCIT, NEW DELHI vs. M/S. HFCL INFOTEL LTD., CHANDIGARH

In the result, the appeal of the Revenue is partly allowed for statistical purposes

ITA 5008/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Apr 2019AY 2010-11

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2010-11

Section 35Section 35A

…essee company. Clubs being common special plotfOrm are based for the officials of the assessee company to develop contract for promoting interest of the company and promote business. He cited following decisions in support (i) Hero Hondo Motors Ltd. Vs. JCIT 103 ITD 157 (Del.); (ii) JCIT Vs. Mukand 291 ITR 249 (Mum.) (SB); (iii) Gujarat Petro Synthesis Ltd. Vs. DCIT 76 ITD 257 (Ahd.); (iv) CIT Vs. Samtel Colour Ltd. 2009 - TMI - 32263 (Delhi High Court); 4.3 Considering the above submissions and the decisions cited in support we do not find any infirmity in the first appellate order on the issue as considerin…

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

…e provision made each year is more than actual warranty claims, the said provision is an unascertained liability, which could not be allowed deduction. 141. The Ld. AR submitted that in case of the assessee itself, reported as Hero Honda Motors Ltd. Vs JCIT: 103 ITD 157, relating to Assessment Year 1996- 97, facts were that provision was made on the basis of weighted average of actual warranty claims in respect of motorcycles sold in the past. The Assessing Officer, however, was of the view that the expenditure in question could be allowed only on actual basis and since the purchasers of motor-cycles had not mad…

GSNS SPUNTEX P. LTD,MUMBAI vs. ITO WD 4(2)(3), MUMBAI

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

ITA 1754/MUM/2012[2001-02]Status: DisposedITAT Mumbai04 Dec 2015AY 2001-02

Bench: Hon’Ble S/Shri Saktijit Dey (Jm) & Ashwani Taneja (Am)

Section 28Section 80Section 80H

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ “जी” मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “ G” BENCH, MUMBAI BEFORE HON’BLE S/SHRI SAKTIJIT DEY (JM), AND ASHWANI TANEJA (AM) आयकर अपील सं./I.T.A. No.1754/Mum/2012 ("नधा"रण वष" / Assessment Year:2001-02) GSNS Spuntex Pvt. Ltd., The Income Tax Officer, बनाम/ Rajesh Kalyan Bhavan, 4(2)(3), Vs. Ground floor, 307-309, Aayakar Bhavan, Kalbadevi road, M K Road, Mumbai-400002. Mumbai-400020 (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "थायी लेखा सं./जीआइआर सं./PAN. :AABCG6262G Shri Kapil Jain अपीलाथ" ओर से / Appellant by ""यथ" क" ओर से/Respondent by Shri Harshar Vengurlekar…