40A(3). CIT v. Devendrappa M. Kalal

219 Taxmann 122High Court2013#11294 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Judgments citing 40A(3). CIT v. Devendrappa M. Kalal

DCIT Central Circle-29, New Delhi vs. Dharampal Satyapal Ltd, New Delhi

In the result, appeals of the Revenue, are dismissed

ITA 162/DEL/2021[2010-11]Status: DisposedITAT Delhi18 May 2023AY 2010-11

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

For Appellant: Shri Satyajit GoelFor Respondent: [CIT] – D. R
Section 144Section 144C(4)Section 271(1)(c)

…I.T.A. Nos. 162 & 161/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “H” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI M. BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A. Nos. 162 & 161/Del/2021 िनधा"रणवष"/ Assessment Years: 2010-11 & 2011-12 M/s. Dharampal Satyapal DCIT, Limited, बनाम 98, Okhla Industrial Vs. Central Circle : 29, Estate, New Delhi – 110 020. New Delhi. PAN No. AAACD0132H अपीलाथ" / Appellant ""यथ" / Respondent िनधा"रतीक"ओरसे /Assessee by : Shri Satyajit Goel, C. A.; Ms. Sapna Bhatia, राज"वक"ओरसे / Department by : [CIT] – D. R.; 10/04/20223 सुनवाईक"तारीख/…

DCIT Central Circle-29, New Delhi vs. Dharampal Satyapal Ltd, New Delhi

In the result, appeals of the Revenue, are dismissed

ITA 161/DEL/2021[2011-12]Status: DisposedITAT Delhi18 May 2023AY 2011-12

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

For Appellant: Shri Satyajit GoelFor Respondent: [CIT] – D. R
Section 144Section 144C(4)Section 271(1)(c)

…I.T.A. Nos. 162 & 161/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “H” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI M. BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A. Nos. 162 & 161/Del/2021 िनधा"रणवष"/ Assessment Years: 2010-11 & 2011-12 M/s. Dharampal Satyapal DCIT, Limited, बनाम 98, Okhla Industrial Vs. Central Circle : 29, Estate, New Delhi – 110 020. New Delhi. PAN No. AAACD0132H अपीलाथ" / Appellant ""यथ" / Respondent िनधा"रतीक"ओरसे /Assessee by : Shri Satyajit Goel, C. A.; Ms. Sapna Bhatia, राज"वक"ओरसे / Department by : [CIT] – D. R.; 10/04/20223 सुनवाईक"तारीख/…

Emkey Cold Storage, Kheda vs. The DCIT, Kheda Circle, Nadiad

In the result, assessee’s appeal is allowed

ITA 80/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad02 Nov 2022AY 2012-13

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 80/Ahd/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Emkey Cold Storage D.C.I.T. बनाम/ Kheda Circle, National High Way No.-8, Vs. Village-Gutal, Nadiad, Nadiad Dist.-Kheda "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfe5635Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri S. N. Divatia, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Rakesh Jha, Sr. D.R. सुनवाई क" तार"ख / Date Of 14/10/2022 Hearing घोषणा क" तार"ख /Date Of 02/11/2022 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed By The Assessee Is Directed Against The Order Dated 05.03.2021 Passed By The National Faceless Appeal Centre (Nfac), Delhi Arising Out Of The Order Dated 27.12.2019 Passed By The Dcit, Kheda Circle, Nadiad Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (Hereinafter Referred As To ‘The Act’) For Assessment Year 2012-13. Ita No. 80/Ahd/2021 (Kheda Cold Storage Vs. Dcit) A.Y.– 2012-13 - 2 - 2. The Issue Involved In This Particular Matter Is This As To Whether The Disallowance Of Rs.8,09,287/- Invoking The Provision Of Section 40A(3) Of The Act Is Justified In Regard To The Payment Of Electricity Charges Made To The Gujarat Electricity Board.

For Respondent: Shri Rakesh Jha, Sr. D.R
Section 143(3)Section 40A(3)Section 5

…upon certain judgments including the judgment passed in the matter of CIT vs. SRC Aviation Pvt. Ltd., reported in 218 Taxmann 62 (Mag.), Delhi. The judgment passed by the Hon’ble Karnataka High Court in the matter of CIT vs. Devendrappa M. Kalal, reported in 219 Taxmann 122 and the judgment passed by the Hon’ble Gujarat High Court in the case of CIT vs. Arvind Mill, reported in 52 Taxmann.com 475. Alongwith explanation, the assessee duly relied upon these judgments before the authorities below. However, the same was not found to be acceptable and the addition was made by the Ld.AO, which was, in turn, confirmed…

Pandav Inn, Hoshangabad vs. ITO-2, Itarasi

ITA 51/IND/2022[2019-20]Status: DisposedITAT Indore19 Sept 2022AY 2019-20

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 143(1)Section 143(1)(iv)Section 40A(3)

…Further the payments having been made to a government company the same were not disallowable in terms of Rule 6DD(b) of the Income Tax Act. The disallowance made is disputable and not prima-facie disallowable u/s 143(1). In CIT vis Devendrappa M Kalal (2013) 219 Taxmann 122 (Karnataka) it was held that payment made to government concern (viz Railways) in cash in excess of amount prescribed uls 40A(3) would be allowable. In CIT vis Arvind Mills Ltd (2015) 228 Taxmann 358 (Gujarat) it was Page 3 of 14 Pandav Inn ITA No.50 & 51/Ind/2022 Assessment year 2018-19 & 2019-20 held that Octroi Duty paid by the assessee…

Pandav Inn, Hoshangabad vs. ITO-2, Itarasi

ITA 50/IND/2022[2018-19]Status: DisposedITAT Indore19 Sept 2022AY 2018-19

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court)

Section 143(1)Section 143(1)(iv)Section 40A(3)

…Further the payments having been made to a government company the same were not disallowable in terms of Rule 6DD(b) of the Income Tax Act. The disallowance made is disputable and not prima-facie disallowable u/s 143(1). In CIT vis Devendrappa M Kalal (2013) 219 Taxmann 122 (Karnataka) it was held that payment made to government concern (viz Railways) in cash in excess of amount prescribed uls 40A(3) would be allowable. In CIT vis Arvind Mills Ltd (2015) 228 Taxmann 358 (Gujarat) it was Page 3 of 14 Pandav Inn ITA No.50 & 51/Ind/2022 Assessment year 2018-19 & 2019-20 held that Octroi Duty paid by the assessee…

DCIT, New Delhi vs. M/S Dharampal Satyapal Ltd., Delhi

ITA 3883/DEL/2016[2011-12]Status: DisposedITAT Delhi18 Apr 2019AY 2011-12

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri Sanjay I Bara, CIT DR
Section 142Section 147Section 153Section 153ASection 201(1)Section 36Section 40Section 40A(3)

…Dharampal Satyapal Ltd Vs, DCIT ITA No. 3738, 3739/Del/2016 (A) & ITA No. 3882 & 3883/Del/2016(R) Assessment Year: 2010-11 & 2011-12 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-1‖: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3738, 3739/Del/2016 (Assessment Year: 2010-11, 2011-12) Dharampal Satyapal Ltd, Vs. DCIT, 1711, S. P. Mukherjee Marg, Central Circle-29, Delhi New Delhi PAN: AAACD0132H (Appellant) (Respondent) ITA No. 3882 & 3883/Del/2016 (Assessment Year: 2010-11 & 2011-12) DCIT, Vs. Dharampal Satyapal Ltd, Central Circle-29, 1711, S. P. Mukh…

M/S. Ramnagar Pachai & C.S. (S) Shop vs. ITO, Ward-2(3), Asansol

In the result, all the appeals of assessee are allowed

ITA 148/KOL/2015[2007-2008]Status: DisposedITAT Kolkata05 Aug 2016AY 2007-2008

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT
Section 143(3)Section 40A(3)

…1 ITA No. 148/K/2015, ITA Nos. 185 & 186/Kol/2014 Ramnagar Pachwai & (S) C.S. Shop, AY 2007-08, 2008-09 & 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A No. 148/Kol/2015 Assessment Year: 2007-08 & I.T.A No. 185/Kol/2014 Assessment Year: 2008-09 & I.T.A No. 186/Kol/2014 Assessment Year: 2010-11 Ramnagar Pachwai & C.S. (S) Shop Vs. Income-tax Officer, Wd-2(3), Asansol (PAN:AACFR8748L) (Appellant) (Respondent) Date of hearing: 20.07.2016 Date of pronouncement: 05.08.2016 For the Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARs…

M/S Ramnagar Pachai & C. S. (S) Shop, Burdwan vs. ITO, WD-2(3), Asansol

In the result, all the appeals of assessee are allowed

ITA 186/KOL/2014[2010-11]Status: DisposedITAT Kolkata05 Aug 2016AY 2010-11

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT
Section 143(3)Section 40A(3)

…1 ITA No. 148/K/2015, ITA Nos. 185 & 186/Kol/2014 Ramnagar Pachwai & (S) C.S. Shop, AY 2007-08, 2008-09 & 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A No. 148/Kol/2015 Assessment Year: 2007-08 & I.T.A No. 185/Kol/2014 Assessment Year: 2008-09 & I.T.A No. 186/Kol/2014 Assessment Year: 2010-11 Ramnagar Pachwai & C.S. (S) Shop Vs. Income-tax Officer, Wd-2(3), Asansol (PAN:AACFR8748L) (Appellant) (Respondent) Date of hearing: 20.07.2016 Date of pronouncement: 05.08.2016 For the Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARs…

M/S Ramnagar Pachai & C. S. (S) Shop, Burdwan vs. ITO, WD-2(3), Asansol

In the result, all the appeals of assessee are allowed

ITA 185/KOL/2014[2008-09]Status: DisposedITAT Kolkata05 Aug 2016AY 2008-09

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT
Section 143(3)Section 40A(3)

…1 ITA No. 148/K/2015, ITA Nos. 185 & 186/Kol/2014 Ramnagar Pachwai & (S) C.S. Shop, AY 2007-08, 2008-09 & 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A No. 148/Kol/2015 Assessment Year: 2007-08 & I.T.A No. 185/Kol/2014 Assessment Year: 2008-09 & I.T.A No. 186/Kol/2014 Assessment Year: 2010-11 Ramnagar Pachwai & C.S. (S) Shop Vs. Income-tax Officer, Wd-2(3), Asansol (PAN:AACFR8748L) (Appellant) (Respondent) Date of hearing: 20.07.2016 Date of pronouncement: 05.08.2016 For the Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARs…