Supreme Court · 2017 INSC 477 · Decided 9 June 2017
Honda Siel Cars India LTD. v. Commissioner of Income Tax, Ghaziabad
- Court
- Supreme Court of India
- Citation
- 2017 INSC 477 · [2017] 6 S.C.R. 1004
- Case number
- CIVIL APPEAL No. 4918/2017
- Decided
- 9 June 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Tax/Taxation: Technical fee with reference to acquisition of technical information - If is a capital expenditure or revenue expenditure - HMCL, Japan entered into joint venture with SIEL Ltd and incorporated assessee-company. as a joint venture company - Thereafter, HMCL, Japan Collaboration Agreement with assessee-company to provide it different kinds of technical know-how and technical information on payment of technical fee on yearly basis - Whether technical fee payable by assessee on yearly basis is to be treated as capital expenditure or revenue expenditure -
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