27 ITR 34 (SC) Empire Jute Co. Ltd. v. CIT

21 ITR 353High Court1952#9063 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Judgments citing 27 ITR 34 (SC) Empire Jute Co. Ltd. v. CIT

TATA TELESERVICES LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 25(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 2549/DEL/2024[2017-18]Status: DisposedITAT Delhi27 Oct 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.2549/Del./2024, A.Y. 2017-18 Tata Teleservices Limited Assistant Commissioner Of Jeevan Bharati Tower-1, Income Tax, Circle-25(1), 10Th Floor, Vs. C. R. Building, I. P. Estate, 24, Connaught Circus New Delhi New Delhi Pan: Aaact2438A (Appellant) (Respondent) Appellant By Sh. Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate & Sh. Shivam Yadav, Advocate Respondent By Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing 30/07/2025 Date Of Pronouncement 27/10/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For Assessment Year (‘Ay’) 2017-18 Is Directed Against The Order Dated 29.03.2024 Of The Commissioner Of Income Tax (Appeals), Nfac, New Delhi [‘Cit(A)’].

Section 142(1)Section 143(3)Section 35DSection 37(1)

…has placed reliance on the following: Taparia Tools Limited versus Joint Commissioner of Income Tax Commissioner of Income Tax Vs Citi Financial Consumer Finance Ltd (335 ITR 29) (Del HC) C.I.T. V/s. ACC Ltd. [172 ITR 257] (SC) Hindustan Commercial Bank Ltd. [21 ITR 353] (HC) R.K. Swamy Advertising Associates (P) Ltd. [44.ITD 99] [Mad ITAT] The assessee has made the following conclusion; "Therefore, expense incurred by TTSL with respect to customer acquisition cost cannot be deferred as there is no concept of deferred expenditure in Income Tax Law and further, the assessee has not incurred these expenses to acqui…

ROSEBYS INTERIORS INDIA LTD.,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCEL-5,, AHMEDABAD

In the result, this Ground of appeal of the Department is dismissed

ITA 204/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad04 Nov 2022AY 2010-11
For Appellant: Shri Mukund Bakshi, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R
Section 234ASection 271Section 37

…fferived by the business. Any benefit resulting to a business need not !£?~ confined to the year of expenditure and this is an ordinary incident of a running business. In the case before the Allahabad High Court in Hindustan Commercial Bank Ltd., In re [1952] 21 ITR 353, the expenditure on advertisement had been incurred at the point of time when new branches of the bank had to be opened and inaugurated. It has been held by the Allahabad High Court that there is no proposition that the amount spent in a special campaign of advertisement must necessarily be capital expenditure. 15. The apex court decisions on whi…

THE DCIT, CIRCLE-3(1)(1),, AHMEDABAD vs. M/S. ROSEBYS INTERIORS INDIA LTD.,, AHMEDABAD

In the result, this Ground of appeal of the Department is dismissed

ITA 153/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad04 Nov 2022AY 2010-11
For Appellant: Shri Mukund Bakshi, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R
Section 234ASection 271Section 37

…fferived by the business. Any benefit resulting to a business need not !£?~ confined to the year of expenditure and this is an ordinary incident of a running business. In the case before the Allahabad High Court in Hindustan Commercial Bank Ltd., In re [1952] 21 ITR 353, the expenditure on advertisement had been incurred at the point of time when new branches of the bank had to be opened and inaugurated. It has been held by the Allahabad High Court that there is no proposition that the amount spent in a special campaign of advertisement must necessarily be capital expenditure. 15. The apex court decisions on whi…

THE ACIT, CIRCLE-5,, AHMEDABAD vs. M/S. ROSEBYS INTERIORS INDIA LTD.,, AHMEDABAD

In the result, appeal of the Department is dismissed

ITA 1047/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad04 Nov 2022AY 2009-10
For Appellant: Shri Mukund Bakshi, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R
Section 271(1)(c)Section 37

…is derived by the business. Any benefit resulting to a business need not be confined to the year of expenditure and this is an ordinary incident of a running business. In the case before the Allahabad High Court in Hindustan Commercial Bank Ltd., In re [1952] 21 ITR 353 the expenditure on advertisement had been incurred at the point of time when new branches of the bank had to be opened and inaugurated. It has been held by the Allahabad High Court that there is no proposition that the amount spent in a special campaign of advertisement must necessarily be capital expenditure. 15. The apex court decisions on whic…

M/S. DEEPALI DESIGNS AND EXHIBITS PVT. LTD.,DELHI vs. DCIT, NEW DELHI

Appeal of the Revenue is dismissed and appeal of the Assessee is partly allowed for statistical purpose

ITA 1827/DEL/2015[2011-12]Status: DisposedITAT Delhi14 Mar 2019AY 2011-12

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 36

…below mentioned case it was observed that incurring of business promotion/ publicity expenditure wherein the expenditure has been incurred during the existence of a running business is allowable as revenue deduction:- • Hindustan Commercial Bank Ltd, In re: 21 ITR 353 (All.) • Praga Tools Ltd. v. CIT: (1980) 123 ITR 773 (AP) • CIT v. Sakthi Soyas Ltd.: 283 ITR 194 (Mad.) • ACIT v. Delhi Cloth & General Mills Co. Ltd.: 144 ITR 275 • CIT v. S.L.M. Maneklal Industries Ltd. : 107 ITR 133 • CIT v. Escorts Employees Ancillaries Ltd. : 224 ITR 28 • SCM Maneklal Industries Ltd. v. ITO: 17ITD 515 The Assessing Office…

ACIT, NEW DELHI vs. M/S. DEEPALI DESIGN & EXHIBITS (P) LTD., NEW DELHI

Appeal of the Revenue is dismissed and appeal of the Assessee is partly allowed for statistical purpose

ITA 1710/DEL/2015[2011-12]Status: DisposedITAT Delhi14 Mar 2019AY 2011-12

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 36

…below mentioned case it was observed that incurring of business promotion/ publicity expenditure wherein the expenditure has been incurred during the existence of a running business is allowable as revenue deduction:- • Hindustan Commercial Bank Ltd, In re: 21 ITR 353 (All.) • Praga Tools Ltd. v. CIT: (1980) 123 ITR 773 (AP) • CIT v. Sakthi Soyas Ltd.: 283 ITR 194 (Mad.) • ACIT v. Delhi Cloth & General Mills Co. Ltd.: 144 ITR 275 • CIT v. S.L.M. Maneklal Industries Ltd. : 107 ITR 133 • CIT v. Escorts Employees Ancillaries Ltd. : 224 ITR 28 • SCM Maneklal Industries Ltd. v. ITO: 17ITD 515 The Assessing Office…

ACIT, NEW DELHI vs. M/S. HITZ FM RADIO INDIA PVT. LTD., DELHI

In the result, appeal of the department is dismissed

ITA 4407/DEL/2014[2010-11]Status: DisposedITAT Delhi08 May 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 4407/Del/2014 : Asstt. Year : 2010-11 Acit, Vs Hitz Fm Radio India Pvt. Ltd., Circle-12(1), M-168, Lower Ground Floor, New Delhi Greater Kailash, Part-Ii, Delhi-110048 (Appellant) (Respondent) Pan No. Aaacch9041D Assessee By : Sh. Sanjiv Sapra, Fca & Sh. Amit, Fca Revenue By : Sh. Amit Lal, Sr. Dr Date Of Hearing : 08.05.2017 Date Of Pronouncement : 08.05.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 29.05.2014 Of Ld. Cit(A)-Xv, New Delhi.

For Appellant: Sh. Sanjiv Sapra, FCA &For Respondent: Sh. Amit Lal, Sr. DR

…is derived by the business. Any benefit resulting to a business need not be confined to the year of expenditure and this is an ordinary incident of a running business. In the case before the Allahabad High Court in Hindustan Commercial Bank Ltd., In re [1952] 21 ITR 353, the expenditure on advertisement had been incurred at the point of time when new branches of the bank had to be opened and inaugurated. It has been held by the Allahabad High Court that there is no proposition that the amount spent in a special campaign of advertisement must necessarily be capital expenditure. 15. The apex court decisions on whic…

PRICE WATERHOUSE COPPERS PRIVATE LIMITED,KOLKATA vs. ADDL C.I.T RG - 2,KOLKATA, KOLKATA

In the result, to sum up, the appeals of the revenue in ITA No

ITA 2033/KOL/2013[2003-04]Status: DisposedITAT Kolkata13 Jul 2016AY 2003-04

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri A. K. Pandey, JCIT, Sr. DR
Section 143(3)

…(1) of the Act. In support of which, the assessee placed reliance on the following decisions :- Assam Bengal Cement Co. Ltd vs CIT reported in 27 ITR 34 (SC) Empire Jute Co. Ltd vs CIT reported in 124 ITR 1 (SC) Hindustan Commercial Bank Ltd in RE reported in 21 ITR 353 (All HC) U.M. Cables Ltd vs ITO in ITA No. 2442/Kol/2007 rendered by Kolkata Tribunal The ld CITA taking into account the aforesaid submissions and by placing reliance on the aforesaid decisions deleted the disallowance made by the ld AO. Aggrieved, the revenue is in appeal before us on the following ground:- “4. On the facts and circumstances o…

D.C.I.T, CIR-2,KOLKATA, KOLKATA vs. M/S PRICE WATER HOUSE COOPERS PVT., KOLKATA

In the result, to sum up, the appeals of the revenue in ITA No

ITA 1523/KOL/2013[2005-2006]Status: DisposedITAT Kolkata13 Jul 2016AY 2005-2006

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri A. K. Pandey, JCIT, Sr. DR
Section 143(3)

…(1) of the Act. In support of which, the assessee placed reliance on the following decisions :- Assam Bengal Cement Co. Ltd vs CIT reported in 27 ITR 34 (SC) Empire Jute Co. Ltd vs CIT reported in 124 ITR 1 (SC) Hindustan Commercial Bank Ltd in RE reported in 21 ITR 353 (All HC) U.M. Cables Ltd vs ITO in ITA No. 2442/Kol/2007 rendered by Kolkata Tribunal The ld CITA taking into account the aforesaid submissions and by placing reliance on the aforesaid decisions deleted the disallowance made by the ld AO. Aggrieved, the revenue is in appeal before us on the following ground:- “4. On the facts and circumstances o…

D.C.I.T, CIR-2,KOLKATA, KOLKATA vs. M/S PRICEWATERHOUSE COOPERS PVT, KOLKATA

In the result, to sum up, the appeals of the revenue in ITA No

ITA 1521/KOL/2013[2003-2004]Status: DisposedITAT Kolkata13 Jul 2016AY 2003-2004

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri A. K. Pandey, JCIT, Sr. DR
Section 143(3)

…(1) of the Act. In support of which, the assessee placed reliance on the following decisions :- Assam Bengal Cement Co. Ltd vs CIT reported in 27 ITR 34 (SC) Empire Jute Co. Ltd vs CIT reported in 124 ITR 1 (SC) Hindustan Commercial Bank Ltd in RE reported in 21 ITR 353 (All HC) U.M. Cables Ltd vs ITO in ITA No. 2442/Kol/2007 rendered by Kolkata Tribunal The ld CITA taking into account the aforesaid submissions and by placing reliance on the aforesaid decisions deleted the disallowance made by the ld AO. Aggrieved, the revenue is in appeal before us on the following ground:- “4. On the facts and circumstances o…

DAIKIN AIRCONDITIONING INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, assessee’s appeal is allowed for statistical purposes and the revenue’s appeal stands dismissed

ITA 5293/DEL/2011[2003-04]Status: DisposedITAT Delhi12 Feb 2016AY 2003-04

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava:Asstt. Yr: 2003-04 Daikin Air Conditioning Vs. Dcit, Circle 10(1), India Pvt. 12Th Floor, New Delhi. Surya Kiran Building, 19, K.G. Marg, New Delhi-110001. Pan: Aabcd 0971 F & Asstt. Yr: 2003-04 Dcit, Circle 10(1), Vs. Daikin Air Conditioning India Pvt. 12Th Floor, New Delhi. Surya Kiran Building, 19, K.G. Marg, New Delhi-110001. ( Appellant ) (Respondent) Assessee By : Shri Vishal Kalra Adv. Revenue By : Shri Ramesh Chandra Danday Sr. Dr Date Of Hearing : 11/01/2016. Date Of Order : 12/02/2016. O R D E R Per S.V. Mehrotra, A.M:

For Appellant: Shri Vishal Kalra AdvFor Respondent: Shri Ramesh Chandra Danday Sr. DR

…aced reliance on various decisions to submit that the entire amount was allowable as business expenditure: - Kedarnath Jute Mfg. Co. Ltd. Vs. CIT 82 ITR 363; - Amar Raja Batteries Ltd. Vs. ACIT 272 ITR 17 (AT)(Hyd-ITAT) - Hindustan Commercial Bank Ltd. v. Re. 21 ITR 353 (All) - National Industrial Corporation Ltd. 124 Taman 413 (Delhi) - CIT v. Berger Paints (India) Ltd. 254 ITR 503 (Cal.) - Campa Beverages (P) Ltd. V. IAC 34 ITD 241 (Delhi Tribunal) 20. The AO concluded that expenditure was basically for launch of a new business product as well as benefit of enduring nature was there. Accordingly, relying o the…

ACIT, NEW DELHI vs. M/S DAIKIN AIR- CONDITIONING INDIA PVT. LTD., NEW DELHI

In the result, assessee’s appeal is allowed for statistical purposes and the revenue’s appeal stands dismissed

ITA 2922/DEL/2011[2003-04]Status: DisposedITAT Delhi12 Feb 2016AY 2003-04

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava:Asstt. Yr: 2003-04 Daikin Air Conditioning Vs. Dcit, Circle 10(1), India Pvt. 12Th Floor, New Delhi. Surya Kiran Building, 19, K.G. Marg, New Delhi-110001. Pan: Aabcd 0971 F & Asstt. Yr: 2003-04 Dcit, Circle 10(1), Vs. Daikin Air Conditioning India Pvt. 12Th Floor, New Delhi. Surya Kiran Building, 19, K.G. Marg, New Delhi-110001. ( Appellant ) (Respondent) Assessee By : Shri Vishal Kalra Adv. Revenue By : Shri Ramesh Chandra Danday Sr. Dr Date Of Hearing : 11/01/2016. Date Of Order : 12/02/2016. O R D E R Per S.V. Mehrotra, A.M:

For Appellant: Shri Vishal Kalra AdvFor Respondent: Shri Ramesh Chandra Danday Sr. DR

…aced reliance on various decisions to submit that the entire amount was allowable as business expenditure: - Kedarnath Jute Mfg. Co. Ltd. Vs. CIT 82 ITR 363; - Amar Raja Batteries Ltd. Vs. ACIT 272 ITR 17 (AT)(Hyd-ITAT) - Hindustan Commercial Bank Ltd. v. Re. 21 ITR 353 (All) - National Industrial Corporation Ltd. 124 Taman 413 (Delhi) - CIT v. Berger Paints (India) Ltd. 254 ITR 503 (Cal.) - Campa Beverages (P) Ltd. V. IAC 34 ITD 241 (Delhi Tribunal) 20. The AO concluded that expenditure was basically for launch of a new business product as well as benefit of enduring nature was there. Accordingly, relying o the…