DCIT-14(1)(1), MUMBAI vs. INDIAN OIL CORPORATION LTD., MUMBAI

ITA 4332/MUM/2024Status: DisposedITAT Mumbai07 August 2026AY 2018-1921 pages
AI SummaryDismissed

What were the facts?

The Revenue appealed against the CIT(A)'s order deleting additions made on account of disallowance of payments to educational institutions and survey expenditure. The assessee, Indian Oil Corporation Ltd., had claimed these expenditures as business expenses.

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, following a coordinate bench's decision in the assessee's own case for an earlier assessment year. The Tribunal found that the facts and circumstances were identical and the Revenue had not pointed out any distinguishing features.

What were the issues?

Whether payments to educational institutions for employee welfare and survey expenditure incurred in connection with mineral oil business are allowable as business deductions.

Which sections of the Income-tax Act were involved?

Section 40A(9),Section 42,Section 37(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: BEENA PILLAI, HON’BLE & ARUN KHODPIA, HON’BLE

For Respondent: Shri J. D. Mistry, AR

PER SMT. BEENA PILLAI, JUDICIAL MEMBER:

Present appeal filed by the Revenue arises out of the order passed by NFAC, Delhi [hereinafter referred to as “Ld.CIT(A)”] dated 26/06/2024, for A.Y. 2018-19, on the following grounds of appeal:-

“1. “On the facts and in the circumstances of the case as well as in law, the Learned CIT(A) has erred in deleting the addition of Rs.30,74,85,064/- made on account of disallowance u/s. 40A(9) of ex

The order continues below.

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