The Pr. Commissioner Of Income Tax-4 v. Honda Siel Power Product Ltd

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 312/2015 COMMISSIONER OF INCOME TAX-4 Appellant Through Mr. RaghvendraSingh,Advocate versus HONDA SIEL POWER PRODUCTS LTD.

Respondent Through Mr. Ajay Vohra,Sr. Advocatewith Ms. Kavita Jha & Ms. Rupali Gupta, Advocates With + ITA 538/2015 PR. COMMISSIONER OF INCOME TAX - 4 Appellant Through Mr. RaghvendraSingh,Advocate versus HONDA SIEL POWER PRODUCTS LTD.

Respondent Through Mr. Ajay Vohra,Sr. Advocatewith Ms. Kavita Jha and Ms. Rupali Gupta, Advocates And + ITA 118/2017 THE PR. COMMISSIONER OF INCOME TAX-4 Appellant Through Mr. RaghvendraSingh,Advocate versus HONDA SIEL POWER PRODUCTS LTD.

Respondent Through Mr. Ajay Vohra,Sr.Advocatewith Ms. Kavita Jha and Ms. Rupali Gupta, Advocates

CORAM:

ITANos.312 «fe538/2015and 118/2017 By:AMULYA

JUSTICE S. MURALIDHAR JUSTICE ANIL KUMAR CHAWLA

ORDER

o/o 08.05.2017 CM APPL 4660/2017 (for delavl in ITA No. 118/2017 For the reasonsstatedtherein,the delay of70 days in re-filingthe appeal is condoned.

ITA Nos. 312/2015. 538/2015 & 118/2017

1. ITA No. 312 of 2015 by the Revenue is directedagainstthe order dated 25th July 2014 passedby the IncomeTax AppellateTribunal('ITAT')in ITA No. 5713/Del/2011for the AssessmentYear('AY')2007-08.

2. ITA No. 538 of2015 by the Revenueis directedagainstthe orderdated 12thDecember2014passedby the ITAT in ITANo. 6023/Del/2012for the AY 2008-09.

3. ITANo. 118 of2017 by the Revenueis directedagainstthe orderdated 13thApril2016 passedby the ITAT in ITANo. 551/Del/2014for the AY 2009-10.

4. By its orderdated 14thJanuary2016,the Courtissuednoticein ITA Nos. 312 and 538 of2015 confinedtothe followingquestion: "Whetherthe ITAT erredin deletingthe additionunderSection40(a)(i) of the Income Tax Act, 1961 holding that the export commission is neitherroyaltynor fee for technicalservice?"

5. By its orderdated 1st March2017 the Court issuednoticein ITA 118 of 2017 confinedto an identicalquestionfor AY 2009-2010. ITANos. 312 &538/2015and 118/2017

6. By aseparateorderpassedtoday in ITA No. 923 of2015 (Commissioner ofIncome Tax-IV v. Hero MotocorpLid), an identicalquestionthat arose in AY 2006-07 has been answeredin the negativei.e. againstthe Revenue and in favour of the Assessee.

7. Consequently,the Courtdechnesto frame any substantialquestionoflaw on this issue.The appealsare accordinglydismissed. S.MURALIDHAR, J V'

ANIL KUMAR CHAWLA, J MAY 08, 2017 mw ITANos.312&538/2015and 118/2017