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Royalty paid to Suzuki Motor Corporation Japan by Maruti Suzuki India Ltd. for use of licensed information is revenue expenditure
Case Law Details
- Case Name
- Maruti Suzuki India Ltd. Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
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Advocate Akhilesh Kumar Sah
Maruti Suzuki India Ltd. Vs ACIT (ITAT Delhi)
The royalty paid to Suzuki Motor Corporation Japan by Maruti Suzuki India Ltd. for the use of licensed information held to be revenue expenditure
An expenditure whether pertains to capital or a revenue one has remained controversial in many cases. Help in resolving this issue is taken from the decided cases, on the facts and circumstances of the particular case with reference to Income Tax Act. Recently, in Maruti Suzuki India Ltd. vs. ACIT [ITA No.-6021/Del/2012, decided on 09.11.2017], amongst 19 gro...
