Ram Kumar Pharmaceutical Works v. CIT

119 ITR 33High Court1979#14742 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2008 to 2018.

Also reported as

41 Taxmann 22

Judgments citing Ram Kumar Pharmaceutical Works v. CIT

Lg Electronics India (P) Ltd., New Delhi vs. ACIT, Noida

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

ITA 3613/DEL/2017[2006-07]Status: DisposedITAT Delhi18 Jul 2018AY 2006-07

Bench: Shri R. K. Panda & Shri Kuldip Singh

For Respondent: Shri H. K. Choudhary, CIT-DR
Section 143(3)Section 201(1)Section 251(1)(a)Section 40Section 80JSection 92C

…the factors which are in favour of the assessee. It is a case of royalty payment in lieu of the ‘use of’ license devoid of conferring any ownership rights in the licenseeassessee. 16.7. The judgment in the case of Ram Kumar Pharmaceutical Works VS. CIT (1979) 119 ITR 33 (All) as relied by the AO is not germane to the issue under consideration. In that case, royalty was paid for acquiring ownership of know-how and was hence held to be an expenditure incurred to obtain a right of an enduring nature. We further find that the Hon’ble jurisdictional High Court in a later case of CIT VS. Prem Heavy Engg. Works (P) Ltd.…

Lg Electronics India (P) Ltd., New Delhi vs. ACIT, Noida

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

ITA 3612/DEL/2017[2005-06]Status: DisposedITAT Delhi18 Jul 2018AY 2005-06

Bench: Shri R. K. Panda & Shri Kuldip Singh

For Respondent: Shri H. K. Choudhary, CIT-DR
Section 143(3)Section 201(1)Section 251(1)(a)Section 40Section 80JSection 92C

…the factors which are in favour of the assessee. It is a case of royalty payment in lieu of the ‘use of’ license devoid of conferring any ownership rights in the licenseeassessee. 16.7. The judgment in the case of Ram Kumar Pharmaceutical Works VS. CIT (1979) 119 ITR 33 (All) as relied by the AO is not germane to the issue under consideration. In that case, royalty was paid for acquiring ownership of know-how and was hence held to be an expenditure incurred to obtain a right of an enduring nature. We further find that the Hon’ble jurisdictional High Court in a later case of CIT VS. Prem Heavy Engg. Works (P) Ltd.…

ACIT, New Delhi vs. M/S. Baxter (India) Pvt. Ltd., Haryana

Appeal is allowed

ITA 5323/DEL/2012[2008-09]Status: DisposedITAT Delhi21 Jul 2016AY 2008-09

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 5323 & 2798/Del/2012 (Assessment Years: 2008-09 & 2007-08) ACIT vs Baxter (India) Pvt. Ltd. Circle 2(1), Room No. 398D, Plot No. 183, Sector 5, C.R. Building, IMT Manesar, New Delhi. Haryana. AAACB3906F & DCIT vs Baxter (India) Pvt. Ltd. Circle 2(1), Room No. 398D, Plot No. 183, Sector 5, C.R. Building, IMT Manesar, New Delhi. Haryana. AAACB3906F Cross Objection No. 399/Del/2010 (In ITA No. 4785/Del/2010) (Assessment Year: 2004-05) Baxter (India…

ACIT, New Delhi vs. M/S. Baxter (India) Pvt. Ltd., Haryana

Appeal is allowed

ITA 2798/DEL/2012[2007-08]Status: DisposedITAT Delhi21 Jul 2016AY 2007-08

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 5323 & 2798/Del/2012 (Assessment Years: 2008-09 & 2007-08) ACIT vs Baxter (India) Pvt. Ltd. Circle 2(1), Room No. 398D, Plot No. 183, Sector 5, C.R. Building, IMT Manesar, New Delhi. Haryana. AAACB3906F & DCIT vs Baxter (India) Pvt. Ltd. Circle 2(1), Room No. 398D, Plot No. 183, Sector 5, C.R. Building, IMT Manesar, New Delhi. Haryana. AAACB3906F Cross Objection No. 399/Del/2010 (In ITA No. 4785/Del/2010) (Assessment Year: 2004-05) Baxter (India…

DCIT, New Delhi vs. M/S. Baxter India (P) Ltd., Haryana

Appeal is allowed

ITA 4785/DEL/2010[2004-05]Status: DisposedITAT Delhi21 Jul 2016AY 2004-05

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 5323 & 2798/Del/2012 (Assessment Years: 2008-09 & 2007-08) ACIT vs Baxter (India) Pvt. Ltd. Circle 2(1), Room No. 398D, Plot No. 183, Sector 5, C.R. Building, IMT Manesar, New Delhi. Haryana. AAACB3906F & DCIT vs Baxter (India) Pvt. Ltd. Circle 2(1), Room No. 398D, Plot No. 183, Sector 5, C.R. Building, IMT Manesar, New Delhi. Haryana. AAACB3906F Cross Objection No. 399/Del/2010 (In ITA No. 4785/Del/2010) (Assessment Year: 2004-05) Baxter (India…

Commr.of Income Tax-II, Chandigarh vs. M/S Swaraj Engines Ltd

The Appeal is allowed accordingly with no order as to costs

C.A. No.-003347-003347 - 2008Supreme Court06 May 2008
Section 35A

…ons of Section 35AB of the Income Tax Act, 1961, whereas the payment is a capital expenditure in view of the following judgments. A. Femmur Woodruf & Co.Ltd. V. CIT 102 ITR 665 (Mad) B. Ram Kumar Pharmaceuticals Works V CIT 119 ITR 33 (All). C. CIT V. Warmar Hindustan Ltd. 160 ITR 217 (AP) D. CIT V. Southern Switch Gears ltd. 148 ITR 272 (Mad)" On bare reading of the said question, it is clear that applicability of Section 35AB in the context of royalty paid to Kirloskar as a percentage of the net sale price being revenue or capital in nature and depe…

Ram Kumar Pharmaceutical Works v. CIT (119 ITR 33) — Cited in 6 Judgments | BharatTax