Southern Switchgear Ltd. v. CIT (supra). Again

55 Taxmann.com 230High Court2015#10669 most cited

What is Southern Switchgear Ltd. v. CIT (supra). Again authority for?

Payment of royalty for the right to use or access technical know-how and information is revenue expenditure. This applies even when the know-how provides benefits of an enduring nature.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Also referred to as

CIT v. Hero Honda Motors Ltd · Southern Switchgear Ltd · royalty payment · revenue expenditure · technical know-how · enduring benefit · section 37(1) · business deduction

Sections most often in play

Section 37(1)

Issues it is cited on

enduring benefitintangible assetsrevenue expenditurecapital expenditurefirst appealtransfersection 147personcompanyindiabusinesssection 143(3)

Judgments citing Southern Switchgear Ltd. v. CIT (supra). Again

Choice Hospitality (India) P.Ltd, New Delhi vs. ACIT, Circle-6(1), New Delhi

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

ITA 7575/DEL/2018[2014-15]Status: DisposedITAT Delhi15 May 2024AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Vivek Kr. Upadhyay, Sr. DR
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 7575/Del/2018 : Asstt. Year : 2014-15 Choice Hospitality (India) Pvt. Ltd., Vs. ACIT, B-92, 9th Floor, Himalaya House, 23, Circle-6(1), Kasturba Gandhi Marg, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABCC4755C Assessee by : None Revenue by : Sh. Vivek Kr. Upadhyay, Sr. DR Date of Hearing: 11.03.2024 Date of Pronouncement: 15.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against th…

ACIT, Circle-9(1), New Delhi vs. Fcc Clutch India P.Ltd, Gurgaon

In the result, all the appeals of revenue are dismissed

ITA 443/DEL/2019[2013-14]Status: DisposedITAT Delhi30 Jul 2021AY 2013-14

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 1502,1504,443,1503,3663,3667,3664/Del/2019 A.Ys: 2012-13, 2015-16, 2013-14, 2014-15, 2010-11,2009-10, 2011-12 ACIT FCC Clutch India P Ltd. Circle-9(1) (Successor of M/s. FCC Rico Vs. Room No. 178, Ltd.), Plot No. 5, Sector-3. 1ST Floor, IMT, Manesar, C.R. Building, Gurgaon – 122050 New Delhi-110 002 PAN AAACF4739N (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Shri Mahesh Thakur, Sr. DR Assessee by : Shri K.M. Gupt…

ACIT Circle-9(1), New Delhi vs. Fcc Clutch India Pvt Ltd(Successor of Fcc Rico Ltd.), Gurgaon

In the result, all the appeals of revenue are dismissed

ITA 3667/DEL/2019[2009-10]Status: DisposedITAT Delhi30 Jul 2021AY 2009-10

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 1502,1504,443,1503,3663,3667,3664/Del/2019 A.Ys: 2012-13, 2015-16, 2013-14, 2014-15, 2010-11,2009-10, 2011-12 ACIT FCC Clutch India P Ltd. Circle-9(1) (Successor of M/s. FCC Rico Vs. Room No. 178, Ltd.), Plot No. 5, Sector-3. 1ST Floor, IMT, Manesar, C.R. Building, Gurgaon – 122050 New Delhi-110 002 PAN AAACF4739N (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Shri Mahesh Thakur, Sr. DR Assessee by : Shri K.M. Gupt…

ACIT Circle-9(1), New Delhi vs. Fcc Clutch India Pvt Ltd(Successor of Fcc Rico Ltd.), Gurgaon

In the result, all the appeals of revenue are dismissed

ITA 3664/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Jul 2021AY 2011-12

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 1502,1504,443,1503,3663,3667,3664/Del/2019 A.Ys: 2012-13, 2015-16, 2013-14, 2014-15, 2010-11,2009-10, 2011-12 ACIT FCC Clutch India P Ltd. Circle-9(1) (Successor of M/s. FCC Rico Vs. Room No. 178, Ltd.), Plot No. 5, Sector-3. 1ST Floor, IMT, Manesar, C.R. Building, Gurgaon – 122050 New Delhi-110 002 PAN AAACF4739N (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Shri Mahesh Thakur, Sr. DR Assessee by : Shri K.M. Gupt…

ACIT Circle-9(1), New Delhi vs. Fcc Clutch India Pvt Ltd(Successor of Fcc Rico Ltd.), Gurgaon

In the result, all the appeals of revenue are dismissed

ITA 3663/DEL/2019[2010-11]Status: DisposedITAT Delhi30 Jul 2021AY 2010-11

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 1502,1504,443,1503,3663,3667,3664/Del/2019 A.Ys: 2012-13, 2015-16, 2013-14, 2014-15, 2010-11,2009-10, 2011-12 ACIT FCC Clutch India P Ltd. Circle-9(1) (Successor of M/s. FCC Rico Vs. Room No. 178, Ltd.), Plot No. 5, Sector-3. 1ST Floor, IMT, Manesar, C.R. Building, Gurgaon – 122050 New Delhi-110 002 PAN AAACF4739N (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Shri Mahesh Thakur, Sr. DR Assessee by : Shri K.M. Gupt…

ACIT, Circle-9(1), New Delhi vs. Fcc Clutch India P.Ltd, Gurgaon

In the result, all the appeals of revenue are dismissed

ITA 1504/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Jul 2021AY 2015-16

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 1502,1504,443,1503,3663,3667,3664/Del/2019 A.Ys: 2012-13, 2015-16, 2013-14, 2014-15, 2010-11,2009-10, 2011-12 ACIT FCC Clutch India P Ltd. Circle-9(1) (Successor of M/s. FCC Rico Vs. Room No. 178, Ltd.), Plot No. 5, Sector-3. 1ST Floor, IMT, Manesar, C.R. Building, Gurgaon – 122050 New Delhi-110 002 PAN AAACF4739N (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Shri Mahesh Thakur, Sr. DR Assessee by : Shri K.M. Gupt…

ACIT, Circle-9(1), New Delhi vs. Fcc Clutch India P.Ltd, Gurgaon

In the result, all the appeals of revenue are dismissed

ITA 1503/DEL/2019[2014-15]Status: DisposedITAT Delhi30 Jul 2021AY 2014-15

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 1502,1504,443,1503,3663,3667,3664/Del/2019 A.Ys: 2012-13, 2015-16, 2013-14, 2014-15, 2010-11,2009-10, 2011-12 ACIT FCC Clutch India P Ltd. Circle-9(1) (Successor of M/s. FCC Rico Vs. Room No. 178, Ltd.), Plot No. 5, Sector-3. 1ST Floor, IMT, Manesar, C.R. Building, Gurgaon – 122050 New Delhi-110 002 PAN AAACF4739N (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Shri Mahesh Thakur, Sr. DR Assessee by : Shri K.M. Gupt…

ACIT, Circle-9(1), New Delhi vs. Fcc Clutch India P.Ltd, Gurgaon

In the result, all the appeals of revenue are dismissed

ITA 1502/DEL/2019[2012-2013]Status: DisposedITAT Delhi30 Jul 2021AY 2012-2013

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA Nos. 1502,1504,443,1503,3663,3667,3664/Del/2019 A.Ys: 2012-13, 2015-16, 2013-14, 2014-15, 2010-11,2009-10, 2011-12 ACIT FCC Clutch India P Ltd. Circle-9(1) (Successor of M/s. FCC Rico Vs. Room No. 178, Ltd.), Plot No. 5, Sector-3. 1ST Floor, IMT, Manesar, C.R. Building, Gurgaon – 122050 New Delhi-110 002 PAN AAACF4739N (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Shri Mahesh Thakur, Sr. DR Assessee by : Shri K.M. Gupt…

Heidelberg Cement India Ltd., Gurgaon vs. DCIT, Gurgaon

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

ITA 2054/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Oct 2019AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Heidelberg Cement India Ltd., Vs Dcit, 9Th Floor, Tower-C, Circle-2, 3Rd Floor, Infinity Towers, Dlf Cyber City, Vanijya Nikunj, Gurgaon. Hsiidc Building, Udyog Vihar, Ph. V, Pan: Aabcm2359J Near Shankar Chowk, Nh-8, Gurgaon. (Appellant) (Respondent) Assessee By : Shri Deepak Chopra, Advocate & Sh. Harpreet Singh Ajmani, Advocate Revenue By : Ms Ashima Neb, Sr. Dr Date Of Hearing : 28.08.2019 Date Of Pronouncement : 31.10.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 1St February, 2016 Of The Cit(A)-1, Gurgaon, Relating To Assessment Year 2011-12. 2. Grounds Of Appeal No. 1 & 1.1 Raised By The Read As Under:- “1. The Ld. Cit(A) Has Erred On Facts & In Law, In Confirming The Disallowance Made By The Ld. Ao, Amounting To Inr 87,12,690/-, On Account Of Additional Depreciation Claimed By The Appellant On New Plant & Machinery In Accordance With The Provisions Of Section 32(I)(Iia) Of The Act. 1.1 The Ld. Cit(A) / Ld. Ao Erred On Facts & In Law, In Considering Only The Nomenclature Of The Assets To Hold The Disallowance, Without Appreciating The Detailed Nature & Use Of The Assets.”

For Appellant: Shri Deepak Chopra, Advocate &For Respondent: Ms Ashima Neb, Sr. DR
Section 32Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Heidelberg Cement India Ltd., Vs DCIT, 9th Floor, Tower-C, Circle-2, 3rd Floor, Infinity Towers, DLF Cyber City, Vanijya Nikunj, Gurgaon. HSIIDC Building, Udyog Vihar, Ph. V, PAN: AABCM2359J Near Shankar Chowk, NH-8, Gurgaon. (Appellant) (Respondent) Assessee by : Shri Deepak Chopra, Advocate & Sh. Harpreet Singh Ajmani, Advocate Revenue by : Ms Ashima Neb, Sr. DR Date of Hearing : 28.08.2019 Date of Pronouncement : 31.10.2019 ORDER PER R.K.…

Bellsonica Auto Components India Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, the appeal of the assessee is partly allowed for statistical purposes and that of the Revenue is dismissed

ITA 2210/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jul 2018AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2011-12

For Appellant: “ 1. That on the facts and in the circumstances of the case, the Ld. CIT
Section 195Section 32(1)Section 40

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2011-12 Bellsonica Auto Components India vs. DCIT, Circle 1(1), Pvt. Ltd., Plot No. 1, Phase-3A, Gurgaon. Sector-8, IMT Menesar, Gurgaon. PAN- AACCB9442Q (Appellant) (Respondent) Assessment Year: 2011-12 ACIT, Circle 1(1), vs. Bellsonica Auto Components India Gurgaon. Pvt. Ltd., Plot No. 1, Phase-3A, Sector-8, IMT Menesar, Gurgaon. (Appellant) (Respondent) Assessee by Sh. S.Vasudevan, Advocate Revenue by Sh. Sujit Kumar, Sr. DR Date of Hearing 05…

Southern Switchgear Ltd. v. CIT (supra). Again (55 Taxmann.com 230) — Cited in 10 Judgments | BharatTax