189 Taxman 377 (Delhi) (ii) Commercial Mills Co. Ltd. v. CIT

142 ITR 509High Court#16720 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2018.

Judgments citing 189 Taxman 377 (Delhi) (ii) Commercial Mills Co. Ltd. v. CIT

DCIT, Cir-10(2), Kolkata vs. M/S Philips Carbon Black Ltd., Kolkata

In the result, the appeal filed by the revenue in ITA No

ITA 1273/KOL/2015[2009-2010]Status: DisposedITAT Kolkata04 Jul 2018AY 2009-2010

Bench: : Shri M. Balaganesh & Shri S.S.Viswanethra Ravi

For Appellant: Shri D.S. Damle, FCA, ld.ARFor Respondent: Shri S. Dasgupta, Addl. CIT, ld.Sr.DR
Section 14A

…lar issue has also been extensively dealt with by various High Courts. Support can be drawn from the decisions of the Punjab & Haryana High Court in the case of Atlas Cycle Industries Ltd. [134 ITR 458], Allahabad High Court in the case Brijramandas and Sons [142 ITR 509] and Delhi High Court in the cases of CIT VS Mohan Meakin Limited [189 Taxmann 377] & CIT Vs Dalmia Cement (Bharat) Limited [212 Taxman 126]. In all these decisions the pooja expenses incurred by the assessee was allowed as a business expenditure treating it to be a welfare measure for employees. In view of the CBDT Notification and the aforement…

Patra Enterprisers, Cuttack vs. ACIT, Circle-1(2), Cuttack

In the result, the appeal filed by the assessee is partly allowed

ITA 350/CTK/2016[2007-08]Status: DisposedITAT Cuttack08 Mar 2017AY 2007-08

Bench: Shri N.S Sainiassessment Year :2007-08

For Appellant: Shri J.M.Pattnaik, ARFor Respondent: Shri D.K.Pradhan, DR
Section 37Section 37(1)

…ee, it is wholly immaterial if the recreation provided is directly or indirectly connected with the religious tenets of a section of the society”. Further, the Hon’ble Allahabad High Court in the case of BRIJRAMAN DAS & SONS vs. COMMISSIONER OF INCOME TAX, 142 ITR 509 (All) has held that Ganesh Puja expenses, which are incurred by Hindu traders in a customary way at the time of Mahurat or opening of their account books on the auspicious occasion of Diwali are to be treated as expenditure laid out wholly and exclusively for the purposes of the assessee's business and, therefore, allowable u/s.37(1) of the Act…

Deloitte Haskins and Sells, Mumbai vs. Asst CIT 11(2), Mumbai

In the result, all the three appeals of the assessee are treated as partly allowed for statistical purposes

ITA 5097/MUM/2011[2004-05]Status: DisposedITAT Mumbai30 Nov 2016AY 2004-05

Bench: Shri Rajendra & Shri Amit Shukla

Section 143(3)Section 195Section 244ASection 40

…ssionals and employees in the firm. In support, strong reliance was placed on the following decisions:- (i) CIT Vs Mohan Meakin Ltd. [2010] 189 Taxman 377 (Delhi) (ii) Commercial Mills Co. Ltd. v. CIT [1994] 204 ITR 505 (Guj.) (iii) Brijram Das & Sons v. CIT 142 ITR 509 (iv) Pranav Construction Co. v. Asst. CIT 61 TTJ 145 (Mumbai) On the other hand, the learned DR strongly relied upon the orders of the authorities below. 29. After considering the rival submissions and perusal of the impugned orders, we find that the assessee‟s main contention is that „Satyanarayan puja‟ is done at the business premises for the…

Deloitte Haskins and Sells, Mumbai vs. Asst CIT 11(2), Mumbai

In the result, all the three appeals of the assessee are treated as partly allowed for statistical purposes

ITA 5096/MUM/2011[2003-04]Status: DisposedITAT Mumbai30 Nov 2016AY 2003-04

Bench: Shri Rajendra & Shri Amit Shukla

Section 143(3)Section 195Section 244ASection 40

…ssionals and employees in the firm. In support, strong reliance was placed on the following decisions:- (i) CIT Vs Mohan Meakin Ltd. [2010] 189 Taxman 377 (Delhi) (ii) Commercial Mills Co. Ltd. v. CIT [1994] 204 ITR 505 (Guj.) (iii) Brijram Das & Sons v. CIT 142 ITR 509 (iv) Pranav Construction Co. v. Asst. CIT 61 TTJ 145 (Mumbai) On the other hand, the learned DR strongly relied upon the orders of the authorities below. 29. After considering the rival submissions and perusal of the impugned orders, we find that the assessee‟s main contention is that „Satyanarayan puja‟ is done at the business premises for the…

Deloitte Haskins and Sells, Mumbai vs. Asst CIT 11(2), Mumbai

In the result, all the three appeals of the assessee are treated as partly allowed for statistical purposes

ITA 5094/MUM/2011[2005-06]Status: DisposedITAT Mumbai30 Nov 2016AY 2005-06

Bench: Shri Rajendra & Shri Amit Shukla

Section 143(3)Section 195Section 244ASection 40

…ssionals and employees in the firm. In support, strong reliance was placed on the following decisions:- (i) CIT Vs Mohan Meakin Ltd. [2010] 189 Taxman 377 (Delhi) (ii) Commercial Mills Co. Ltd. v. CIT [1994] 204 ITR 505 (Guj.) (iii) Brijram Das & Sons v. CIT 142 ITR 509 (iv) Pranav Construction Co. v. Asst. CIT 61 TTJ 145 (Mumbai) On the other hand, the learned DR strongly relied upon the orders of the authorities below. 29. After considering the rival submissions and perusal of the impugned orders, we find that the assessee‟s main contention is that „Satyanarayan puja‟ is done at the business premises for the…

189 Taxman 377 (Delhi) (ii) Commercial Mills Co. Ltd. v. CIT (142 ITR 509) — Cited in 5 Judgments | BharatTax