COMMISSIONER OF CUSTOMS,MUMBAI vs. M/S. J.D. ORGOCHEM LIMITED
What did the Supreme Court hold?
The Tribunal held that the expenditure was revenue in nature as it was incurred for maintaining the hotel in its existing condition and did not bring into existence any new asset. Therefore, the assessee was entitled to the deduction.
What were the facts?
The assessee claimed a deduction for expenses incurred on account of repairs and maintenance of a hotel. The AO disallowed the claim, treating it as capital expenditure. The CIT(A) upheld the AO's decision.
What were the issues?
Whether the expenditure incurred on repairs and maintenance of a hotel is revenue or capital in nature.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
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More judgments on Section 37(1)
- Gillette India Limited, Mumbai vs Principal Commissioner of Income Tax, JaipurITA 1316/JPR/2026[2018-19]Status: Disposed16 Oct 2026AY 2018-19
- Smit Navnitlal Soni, Ahmedabad, Gujarat vs ITO Ward-5(3)(1), Ahmedabad, GujaratITA 1434/AHD/2026[2021-22]Status: Disposed16 Oct 2026AY 2021-22
- Shobha Sudamrao Tagad, Ahmednagar vs ITO WD-1, AhmednagarITA 311/PUN/2026[2023-24]Status: Disposed13 Oct 2026AY 2023-24
- Digjam Limited, Jamnagar vs The Principal Commissioner of Income Tax…ITA 349/RJT/2025[2021-22]Status: Disposed12 Oct 2026AY 2021-22
- Rajesh Maru, Mhow vs ITO-5(1), IndoreITA 839/IND/2025[2023-2024]Status: Disposed12 Oct 2026AY 2023-2024
Recent GST High Court judgments
Search GST case law →- M/S Rentex Polymers Private Limited vs. Assistant Commissioner Of Central Goods And Services TaxDelhi · 29 Oct 2026
- M/S Maa Shila Traders vs. The State Of BiharPatna · 29 Oct 2026
- M/S Ashish Enterprises vs. Assistant Commissioner Gsto Ward No. 86Delhi · 29 Oct 2026
- M/S. Bhanwal Trading And Company vs. The Union Of INDIARajasthan · 28 Oct 2026
- M/S. Saraswati Enterprises vs. State Of RajasthanRajasthan · 28 Oct 2026