IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION M.A. NO. 986 OF 2017 IN CIVIL APPEAL NO. 4918 OF 2017 M/S. HONDA SIEL CARS INDIA LTD APPLICANT(S)/ APPELLANT(S) VERSUS COMMISSIONER OF INCOME TAX RESPONDENT(S) O R D E R It appears that by our Judgment dated 09.06.2017 lump sum payment as well as continuing royalty both are treated as capital expenditure for assessment years in question. Since these are capital expenditure, needless to mention that applicant/appellant shall be entitled to depreciation thereon. Miscellaneous Application as well as I.A. for directions are, accordingly, disposed of. .....J. (A.K. SIKRI) ... .J. (ASHOK BHUSHAN) ... ..J. (S. ABDUL NAZEER) Signature Not Verified NEW DELHI, Digitally signed by SUSHIL KUMAR RAKHEJA Date: 2018.11.15 17:14:53 IST Reason: NOVEMBER 14, 2018 ITEM NO.4 COURT NO.3 SECTION III-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS M.A. No. 986/2017 in C.A. No(s). 4918/2017 (Arising out of impugned final judgment and order dated 09-06-2017 in C.A. No. No. 4918/2017 passed by Supreme Court Of India) M/S. HONDA SIEL CARS INDIA LTD Applicant(s)/ Appellant(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) (IA No. 93353/2017-APPROPRIATE ORDERS/DIRECTIONS) Date : 14-11-2018 This application was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. Parag P. Tripathi, Sr. Adv. Mr. Deepak Chopra, Adv. Mr. Amit Shrivastava, Adv. Mr. Ankul Goyal, Adv. Mr. Kunal Bahri, Adv. Mr. R. Chandrachud, AOR For Respondent(s) Ms. Nisha Bagchi, Adv. Ms. Gargi Khanna, Adv. Mrs. Anil Katiyar, AOR UPON hearing counsel Court made following ORDE R Miscellaneous Application as well as I.A. for directions are disposed of in terms of signed order. (SUSHIL KUMAR RAKHEJA) (RAJINDER KAUR) AR-CUM-PS BRANCH OFFICER (Signed order is placed on file.) Honda Siel Cars India Ltd. v. Commissioner of Income-tax