306 ITR (AT) 78 (Del) Usha Martin Industries Ltd. v. ACIT

86 TTJ 574Income Tax Appellate Tribunal2004#666 most cited

What is 306 ITR (AT) 78 (Del) Usha Martin Industries Ltd. v. ACIT authority for?

Fixed medical allowance or cash medical benefits are considered expenditure, whether actually incurred or to be incurred, for the purpose of their tax treatment, aligning with the CBDT's understanding of such allowances.

149

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2021.

Also referred to as

Usha Martin Industries Ltd. v. ACIT · 306 ITR (AT) 78 · 86 TTJ 574 · fixed medical allowance · cash medical benefit · medical expenditure exemption · CBDT circular · perquisite taxation · taxability of allowances · incurred expenditure

Judgments citing 306 ITR (AT) 78 (Del) Usha Martin Industries Ltd. v. ACIT

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 566/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 565/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 564/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 563/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 562/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 561/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 560/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 559/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 558/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER, (TDS)- WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 557/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 556/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,CHITRADURGA vs. THE INCOME TAX OFFICER, (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 555/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,HAVERI vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 554/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,HAVERI vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 553/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,HAVERI vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 552/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,HAVERI vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 551/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,HAVERI vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 550/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,HAVERI vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 549/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,HAVERI vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 548/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

M/S. LIFE INSURANCE CORPORATION OF INDIA,HAVERI vs. THE INCOME TAX OFFICER (TDS) - WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 547/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…113 Taxman 586 (Guj.) • CIT v. Nestle India Ltd. (2000) 109 Taxman 403 (Delhi) • Gwalior Rayon Silk Co. Ltd. v. CIT (1983) 14 Taxman 99 (MP) • ITO v G. D. Goenka Public School (No. 2) (2008) 23 SOT 77 (Delhi) • Usha Martin Industries Ltd. v. Asstt. CIT (2004) 86 TTJ 574 (Kol.) • Nestle India Ltd. v. Asstt. CIT (1997) 61 ITD 444 (Delhi) • Indian Airlines Ltd. v Asstt. CIT (1996) 59 ITD 353 (Mum). 6.3.7. Further we note that, assessee relied on letter issued by CBDT dated 20/05/2002 granting exemption, placed at page 219 of paperbook. It is very clear from the letter that CBDT clearly understood the Cash Medical Be…

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306 ITR (AT) 78 (Del) Usha Martin Industries Ltd. v. ACIT (86 TTJ 574) — Cited in 149 Judgments | BharatTax