{"id":3301,"date":"2018-12-18T06:58:27","date_gmt":"2018-12-18T06:58:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/honda-siel-cars-india-ltd-v-cit2018-409-itr-42-sc-editorial-order-in-honda-siel-cars-india-ltd-v-cit-2017-395-itr-713-sc\/"},"modified":"2019-02-23T08:47:03","modified_gmt":"2019-02-23T08:47:03","slug":"honda-siel-cars-india-ltd-v-cit2018-409-itr-42-sc-editorial-order-in-honda-siel-cars-india-ltd-v-cit-2017-395-itr-713-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/honda-siel-cars-india-ltd-v-cit2018-409-itr-42-sc-editorial-order-in-honda-siel-cars-india-ltd-v-cit-2017-395-itr-713-sc\/","title":{"rendered":"Honda Siel Cars India Ltd.  v.  CIT(2018) 409 ITR 42 \/( 2019) 306 CTR 165\/ 173 DTR 104\/ 260 Taxman 371 (SC) Editorial : Order in Honda Siel Cars India Ltd.  v.  CIT( 2017 ) 395 ITR 713\/ 249 taxman 1 (SC)"},"content":{"rendered":"<p>In Honda Siel Cars India Ltd.\u00a0 v.\u00a0 CIT( 2017 ) 395 ITR 713 (SC)\u00a0 the Court held that , Technical knowhow payment\u00a0 as per the agreement providing for payment of lump-sum consideration in five instalments is held to be capital in nature . Allowing the\u00a0 miscellaneous application the Court held that the assessee is entitle to depreciation.(AY. 1999-2000 to 2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.32: Depreciation- Capital or revenue expenditure -Technical knowhow payment &#8211; Agreement providing for payment of lump-sum consideration in five instalments- held to be capital in nature -Allowing the  miscellaneous application the Court held that the assessee is entitle to depreciation.[S. 37]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3301","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Rf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3301","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=3301"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3301\/revisions"}],"predecessor-version":[{"id":4052,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3301\/revisions\/4052"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}