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2019 (8) TMI 516 - HC - Income TaxDisallowance made on account of payment of Royalty on sales made to AEs - HELD THAT:- Disallowance on account of payment of Royalty on sales made to AEs, reference is made to the orders of this Court in Honda Siel Power Products Limited vs. DCIT [2015 (12) TMI 1333 - DELHI HIGH COURT] and CIT vs. Honda Siel Power Products Limited [2016 (1) TMI 1283 - DELHI HIGH COURT] whereby the issue stands answered in favour of the Assessee. Accordingly, this Court declines to frame a question on this issue. AMP expenditure - it stands covered in favour of the Assessee and against the Revenue by order Principal Commissioner of Income Tax-4 v. Honda Siel Power Products Limited [2017 (3) TMI 1535 - DELHI HIGH COURT] Provision for service coupon is covered against the Revenue and in favour of the Assessee by Principal Commissioner of Income Tax v. Honda Siel Power Products Limited [2017 (3) TMI 1535 - DELHI HIGH COURT] Provision for warranty as an allowable expense is answered in favour of the Assessee and against the Revenue by the order in CIT v. Honda Siel Cars India Limited [2013 (5) TMI 1011 - DELHI HIGH COURT]
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