1. CIT v. SmithKline & French (Ltd.)

79 ITD 233Income Tax Appellate Tribunal#25638 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2018 to 2022.

Judgments citing 1. CIT v. SmithKline & French (Ltd.)

Assistant Commissioner of Income Tax, Nagpur vs. M/S. Bilt Graphic Paper Products Limited, Gurgaon

In the result, the appeal of the Revenue is dismissed

ITA 213/NAG/2017[2011-12]Status: DisposedITAT Nagpur28 Jun 2022AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2011-12 The Acit Vs. M/S.Bilt Graphic Paper Products Ltd. Circle-5 First India Place, Tower ‘C’, Mehrauli – Gurgaon Nagpur Road, Gurgaon-Haryana 122 022 Pan No.:Aadcb 2230 M Appellant Respondent Assessee By: Shri K.P. Dewani Adv. Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 / 06 /2022 Order Per: Sandeep Gosain, J.M. This Is An Appeal By Revenue Against Order Of Learned Commissioner Of Income Tax (Appeals)-4, Nagpur For Assessment Year 2011-12 Dated 30.03.2017 In Appeal No Cit(A)-4/59/15-16. Grounds Of Appeal Of Revenue For Assessment Year 2011-12 Are As Under :

For Appellant: Shri K.P. Dewani AdvFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115JSection 143(3)Section 40A(9)

…urse of carrying on of activity of business. In this regard learned counsel placed reliance on the following case laws: 1. Punjab Power Packs Ltd. vs. DCIT 71 ITD 163 (Chd.) 2. ACIT vs. Anil Alums {P) Ltd. 98 TT] 56 {Asr.) 3. Vijay Seeds Co. (P) ltd. vs. ACIT 79 ITD 233 (Pune) 4. ITO vs. SimManeklal Industries Ltd. 5. Hindustan Construction Co. Ltd. vs. DCIT 140 !TD 642(Murn.) Learned counsel further submitted that the expenditure in this regard are also allowable as the assessee has been subjected to fringe benefit tax by the A.O. u/s 115WB(2)(L) of the I.T. Act, 1961. He submitted that the expenditure having b…

The ACIT, Circle-15(1), New Delhi vs. M/S. Ranbaxy Laboratories Ltd., New Delhi

Appeal of the assessee is allowed, appeal of the Assessing Officer is dismissed

ITA 3094/DEL/2011[2006-07]Status: DisposedITAT Ahmedabad14 Feb 2018AY 2006-07
Section 143(3)Section 43B

…wed it as business expenditure. The assessee has relied on the following authorities in support of its claim for weighted deduction in respect of these expenses: 1. CIT Vs. SmithKline & French (Ltd.) 77 Taxman 153 (kar.) (SLP 2. Vijay Seeds Pvt. Ltd. Vs. ACIT 79 ITD 233 (Pune) 3. Claris Life Sciences Ltd. Vs. ACIT 112 ITD 307 (Ahd.) 4. SmithKline Beecham Consumer Healthcare Ltd. (formerly known as HMM Ltd.) Vs. IAC 1089/Chd./87 (A.Y. 1983-84). The ld. DR, on the other hand, vehemently supported the impugned order. We have gone through the records. The expenditure has been incurred by the assessee on vehicles, co…

M/S. Ranbaxy Laboratories Ltd., New Delhi vs. The Additional Commissioner of Income Tax, Range-15, New Delhi

Appeal of the assessee is allowed, appeal of the Assessing Officer is dismissed

ITA 2430/DEL/2011[2006-07]Status: DisposedITAT Ahmedabad14 Feb 2018AY 2006-07
Section 143(3)Section 43B

…wed it as business expenditure. The assessee has relied on the following authorities in support of its claim for weighted deduction in respect of these expenses: 1. CIT Vs. SmithKline & French (Ltd.) 77 Taxman 153 (kar.) (SLP 2. Vijay Seeds Pvt. Ltd. Vs. ACIT 79 ITD 233 (Pune) 3. Claris Life Sciences Ltd. Vs. ACIT 112 ITD 307 (Ahd.) 4. SmithKline Beecham Consumer Healthcare Ltd. (formerly known as HMM Ltd.) Vs. IAC 1089/Chd./87 (A.Y. 1983-84). The ld. DR, on the other hand, vehemently supported the impugned order. We have gone through the records. The expenditure has been incurred by the assessee on vehicles, co…

1. CIT v. SmithKline & French (Ltd.) (79 ITD 233) — Cited in 3 Judgments | BharatTax