Supreme Court of India
Honda Siel Cars India Ltd. v. Commissioner of Income Tax, Ghaziabad
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the 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 entered into Technical 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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