What did the High Court hold?

The Tribunal held that no question of law arose concerning the expenditure on Puja, Hawan, etc. This decision was based on a previous ruling by the same court in a similar batch of appeals.

The appeals concerned expenditure incurred on religious ceremonies like Puja and Hawan. The Revenue had raised issues regarding these expenditures in multiple appeals.

What were the issues?

The primary issue was whether expenditure incurred on religious ceremonies constituted a deductible expense for income tax purposes.

CIT vs Mohan Meakin Ltd | Delhi High Court 2009

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% 21.10.2009

37, 39, 40, 41, 43#

Present: Ms. P.L. Bansal, Adv. for the appellant.

Mr. C.S. Aggarwal, Sr. Advocate with Mr. Prakash Kumar,

Adv. for the respondent.

(Common Orders)

CM Appl. Nos. 13391, 13397, 13398, 13399 & 13465/2009 (exemption)

Allowed, subject to just exceptions.

All CMs are disposed of.

+ ITA Nos. 984, 988, 989, 991, and 1009/2009

Except in ITA Nos. 988 and 989/2009 wherein three issues have been raised, in all other appeals, two issues are raised which are common in these two appeals as well. The first issue is in respect of expenditure incurred upon the Puja, Hawan, etc. which has already been decided by this Court in a batch appeal filed by the Revenue with leading case as ITA No.986/2009 entitled Commissioner of Income Tax Vs. Mohan Meakin Ltd. decided on 15.10.2009, holding that no question of law arises in respect of all these issues which need to be determined.

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In view thereof, we are of the opinion that no que law arises on this aspect as well.

All these appeals are accordingly dismissed.

A.K. SIKRI, J

SIDDHARTH MRIDUL, J.

October 21, 2009

pmo

COMMISSIONER OF INCOME TAX vs. MOHAN MEAKIN LTD.

What did the High Court hold?

What were the facts?

What were the issues?

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