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2016 (1) TMI 1412 - HC - Income TaxCondontion of delay - delay of 790 days in re-filing the appeal - HELD THAT:- The practice directions were issued after consultation with the bar and after giving sufficient time for the bar to get acquainted with the requirement of e-filing. Additionally, the Court has also provided scanning machines at the filing counter so that no difficulty is caused to the bar for switching over to the system of e-filing. In any event, the delay of over two years on this ground is wholly unacceptable. The Court is not persuaded to condone the extraordinary delay of 790 days in re-filing the appeal. The application seeking condonation of the delay of 790 days in re-filing the appeal is dismissed. Addition on account of technical know-how and royalty expenses paid by the Assessee to Honda Motor Co. Ltd, Japan - HELD THAT:- Payment made on account of entry tax; provision for warranty and sales services; software expenses and cost of air tickets and other travel expenses. It is not in dispute that for the earlier AYs in each of the above issues, the Court has answered the questions in favour of the Assessee and against the Revenue. The assessment order passed by the AO, in fact, notes that Question no.1 stands answered by this Court against the Revenue.
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