DCIT CENTRAL CIRCLE 8 2 MUMBAI, MUMBAI vs. ABHINAND VENTURES PRIVATE LIMITED, MUMBAI

ITA 2170/MUM/2025Status: DisposedITAT Mumbai28 January 2026AY 2016-17Bench: SHRI PAWAN SINGH (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) was correct in deleting the disallowance of branding expenses as the assessee had substantiated the expenditure. It also upheld the CIT(A)'s decision to allow the legal fees as revenue expenditure and to accept the cash system of accounting, following previous ITAT rulings.

What were the facts?

The revenue appealed against the deletion of additions made by the Assessing Officer (AO) concerning branding expenses and legal fees, and the acceptance of the assessee's cash system of accounting. The assessee, Abhinand Ventures Pvt. Ltd., had challenged these additions before the CIT(A).

What were the issues?

Whether branding expenses paid to an associate concern were for business purposes and whether legal fees constituted capital expenditure. The other key issue was the validity of the assessee's cash system of accounting.

Which sections of the Income-tax Act were involved?

Section 143(3)

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Cases cited in this judgment(9)Show list

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Heard together (6 matters)

I.T.A. No. 2117/Mum/2025
I.T.A. No. 2118/Mum/2025
I.T.A. No. 2170/Mum/2025
I.T.A. No. 2171/Mum/2025
I.T.A. No. 2172/Mum/2025
CO 110/ Mum/2025

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: AACTB0950C Revenue -अपीलाथ" / Appellant Assessee - ""थ" / Respondent :

C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) Abhinand Ventures Private Ltd. DCIT, CC-8(2), Room No. 260A, 2nd Floor, (Transferee of dissolved Balaji Aayakar Bhavan, M.K. Road, , Trust), Vs. 11, Essar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: AACTB0950C Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent :

ITA Nos.2117,2118, 2170, 2171, 2172 & CO 110/ Mum/2025 Abhinand Ventures Pvt. Ltd.

Assessee by : Shri Vijay Mehta, & Shri Narendra Baheti,

The order continues below.

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