2. Hindustan Aluminium Corp Ltd. v. CIT

69 SOT 637Income Tax Appellate Tribunal#10715 most cited

What is 2. Hindustan Aluminium Corp Ltd. v. CIT authority for?

The Income Tax Appellate Tribunal (ITAT) may consider certain expenses as meeting social responsibilities with an indirect business nexus, referencing previous decisions on the matter.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2021.

Also referred to as

Hindustan Aluminium Corp Ltd v. CIT · 69 SOT 637 · ITAT · social responsibilities · indirect business nexus · business expenditure · indirect business connection · indirect business utility

Judgments citing 2. Hindustan Aluminium Corp Ltd. v. CIT

Singareni Colleries Company Limited, Hyderabad vs. ACIT, Circle-1, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 882/HYD/2014[2007-08]Status: DisposedITAT Hyderabad20 May 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69 SOT 637 (Jabalpur Trib) Paper Book Pages 24 to 31 8.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. 8.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. At the time of hearing, the ld. AR of the assessee does not want to press this ground…

Singareni Colleries Company Limited, Hyderabad vs. ACIT, Circle-1, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 880/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69 SOT 637 (Jabalpur Trib) Paper Book Pages 24 to 31 8.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. 8.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. At the time of hearing, the ld. AR of the assessee does not want to press this ground…

Singareni Colleries Company Limited, Hyderabad vs. ACIT, Circle-1, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 879/HYD/2014[2005-06]Status: DisposedITAT Hyderabad20 May 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69 SOT 637 (Jabalpur Trib) Paper Book Pages 24 to 31 8.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. 8.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. At the time of hearing, the ld. AR of the assessee does not want to press this ground…

Asst. Commissioner of Income Tax Circle-1, Khammam vs. M/S Singareni Colleries Company Ltd., Khammam Dist

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 803/HYD/2014[2010-11]Status: DisposedITAT Hyderabad20 May 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69 SOT 637 (Jabalpur Trib) Paper Book Pages 24 to 31 8.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. 8.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. At the time of hearing, the ld. AR of the assessee does not want to press this ground…

Asst. Commissioner of Income Tax Circle-1, Khammam vs. M/S Singareni Colleries Company Ltd., Khammam Dist

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 802/HYD/2014[2009-10]Status: DisposedITAT Hyderabad20 May 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69 SOT 637 (Jabalpur Trib) Paper Book Pages 24 to 31 8.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. 8.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. At the time of hearing, the ld. AR of the assessee does not want to press this ground…

Asst. Commissioner of Income Tax Circle-1, Khammam vs. M/S Singareni Colleries Company Ltd., Khammam Dist

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 801/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69 SOT 637 (Jabalpur Trib) Paper Book Pages 24 to 31 8.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. 8.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. At the time of hearing, the ld. AR of the assessee does not want to press this ground…

The Singareni Colleries Company Ltd., Kothjagudem, Hyderabad vs. Addl.Citt, Khammam Range, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 561/HYD/2016[2011-12]Status: DisposedITAT Hyderabad20 May 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69 SOT 637 (Jabalpur Trib) Paper Book Pages 24 to 31 8.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. 8.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. At the time of hearing, the ld. AR of the assessee does not want to press this ground…

DCIT, Circle-1, Khammam vs. The Singareni Colleries Company Lt.D, Kothagudem

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 519/HYD/2016[2004-05]Status: DisposedITAT Hyderabad20 May 2021AY 2004-05

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69 SOT 637 (Jabalpur Trib) Paper Book Pages 24 to 31 8.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. 8.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. At the time of hearing, the ld. AR of the assessee does not want to press this ground…

Singareni Colleries Company Limited, Hyderabad vs. ACIT, Circle-1, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 884/HYD/2014[2008-09]Status: DisposedITAT Hyderabad20 May 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69 SOT 637 (Jabalpur Trib) Paper Book Pages 24 to 31 8.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. 8.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. At the time of hearing, the ld. AR of the assessee does not want to press this ground…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…ii) Mahindra and Mahindra vs. CIT 261 ITR 501 (Bom) (iii)CIT vs. Mahindra & Mahindra: 284 ITR 679 (Bom) (iv) Krishna SahakariSakharKarkhana Ltd V. CIT: 229 ITR 577 (Bom.) (v) CIT v. India Radiators Ltd.: 236 ITR 719 (Mad.) (vi) Northern Coalfields Ltd v ACIT; 69 SOT 637 (Jabalpur - Trib.) Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page 413 of 484 Meeting Social Responsibilities, which have indirect business nexus: i. VenkataSatyanarayana Rice Mill Contractors Co V. CIT: 223 ITR 101 (SC) i…

2. Hindustan Aluminium Corp Ltd. v. CIT (69 SOT 637) — Cited in 10 Judgments | BharatTax