5 AAR New Delhi DCIT v. Catvision Products Ltd.

112 TTJ 794Income Tax Appellate Tribunal2007#8137 most cited

What is 5 AAR New Delhi DCIT v. Catvision Products Ltd. authority for?

An Assessing Officer's allocation of expenses based solely on capital investment is unjustifiable if it lacks a nexus with the expenses incurred.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

DCIT v. Catvision Products Ltd. · 112 TTJ 794 · allocation of expenses · capital investment · nexus with expenses · unjustifiable allocation · Assessing Officer · disallowance u/s 14A · section 14A

Sections most often in play

Section 10BSection 143(3)Section 14ASection 250Section 37(1)Section 80IASection 36(1)(iii)Section 8D

Issues it is cited on

section 198section 10bsection 14a(2)eligible businesssection 80iasection 36(1)(iii)section 80idisallowance u/s 14asection 37(1)section 37section 14asalary

Judgments citing 5 AAR New Delhi DCIT v. Catvision Products Ltd.

DCIT Cen Cir 1(4), Mumbai vs. Essel Mining & Industries Ltd, Kolkatta

In the result, the appeals filed by the Revenue are dismissed and appeals filed by the Assessee are partly allowed

ITA 480/MUM/2017[2012-13]Status: DisposedITAT Kolkata23 Jan 2025AY 2012-13
Section 10BSection 143(3)Section 14ASection 250Section 801A

…e Act. We find that the foregoing proposition finds support in the following decisions: i) Graphite India Ltd. Vs. Addl. CIT, ITA No. 304 to 305/Kol/ 2018, ii) `DCIT Vs. Cativison products Ltd. 142 Taxman 104 (Del.ITAT) iii) RRB Consultants & Engg. Pvt. Ltd. 112 TTJ 794 (ITAT Del. ) iv) National Fertilizers Ltd. in Re 142 Taxman 5 (AAR New Del.) 14. In view of the above, let us now examine whether the items of expenses in question viz. Directors remuneration and Auditor’s remuneration have any first degree nexus or connection with the profits deriving from eligible undertakings. On perusal of the separate audite…

Essel Mining & Industries Limited, Kolkatta vs. DCIT Central Circle - 1(4), Mumbai

In the result, the appeals filed by the Revenue are dismissed and appeals filed by the Assessee are partly allowed

ITA 2430/KOL/2016[2012-13]Status: DisposedITAT Kolkata23 Jan 2025AY 2012-13

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 10BSection 143(3)Section 14ASection 250Section 801A

…e Act. We find that the foregoing proposition finds support in the following decisions: i) Graphite India Ltd. Vs. Addl. CIT, ITA No. 304 to 305/Kol/ 2018, ii) `DCIT Vs. Cativison products Ltd. 142 Taxman 104 (Del.ITAT) iii) RRB Consultants & Engg. Pvt. Ltd. 112 TTJ 794 (ITAT Del. ) iv) National Fertilizers Ltd. in Re 142 Taxman 5 (AAR New Del.) 14. In view of the above, let us now examine whether the items of expenses in question viz. Directors remuneration and Auditor’s remuneration have any first degree nexus or connection with the profits deriving from eligible undertakings. On perusal of the separate audite…

DCIT Cen Cir 1(4), Mumbai vs. Essel Mining & Industries Ltd, Kolkatta

In the result, the appeals filed by the Revenue are dismissed and appeals filed by the Assessee are partly allowed

ITA 373/MUM/2015[2011-12]Status: DisposedITAT Kolkata23 Jan 2025AY 2011-12

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 10BSection 143(3)Section 14ASection 250Section 801A

…e Act. We find that the foregoing proposition finds support in the following decisions: i) Graphite India Ltd. Vs. Addl. CIT, ITA No. 304 to 305/Kol/ 2018, ii) `DCIT Vs. Cativison products Ltd. 142 Taxman 104 (Del.ITAT) iii) RRB Consultants & Engg. Pvt. Ltd. 112 TTJ 794 (ITAT Del. ) iv) National Fertilizers Ltd. in Re 142 Taxman 5 (AAR New Del.) 14. In view of the above, let us now examine whether the items of expenses in question viz. Directors remuneration and Auditor’s remuneration have any first degree nexus or connection with the profits deriving from eligible undertakings. On perusal of the separate audite…

Essel Mining & Industries Limited, Kolkata vs. DCIT, Circle-5, Kolkata

In the result, the appeals filed by the Revenue are dismissed and appeals filed by the Assessee are partly allowed

ITA 2092/KOL/2014[2011-2012]Status: DisposedITAT Kolkata23 Jan 2025AY 2011-2012

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 10BSection 143(3)Section 14ASection 250Section 801A

…e Act. We find that the foregoing proposition finds support in the following decisions: i) Graphite India Ltd. Vs. Addl. CIT, ITA No. 304 to 305/Kol/ 2018, ii) `DCIT Vs. Cativison products Ltd. 142 Taxman 104 (Del.ITAT) iii) RRB Consultants & Engg. Pvt. Ltd. 112 TTJ 794 (ITAT Del. ) iv) National Fertilizers Ltd. in Re 142 Taxman 5 (AAR New Del.) 14. In view of the above, let us now examine whether the items of expenses in question viz. Directors remuneration and Auditor’s remuneration have any first degree nexus or connection with the profits deriving from eligible undertakings. On perusal of the separate audite…

M/S Eco Rrb Infra Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal is dismissed

ITA 2452/DEL/2016[2011-12]Status: DisposedITAT Delhi22 Jun 2020AY 2011-12

Bench: The Assessing Officer (Ao) That It Derived Income By Carrying On Consultancy In Renewable & Non Conventional Source

Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER M/s ECO RRB Infra Pvt. Ltd. Dy. CIT, 2-C & D, 2nd Floor, M-6, Circle-11(1), Uppal Plaza Distt. Centre, Vs. New Delhi. Jasosla, New Delhi-110025 PAN –AAACR 0233R (Appellant) (Respondent) Appellant By Sh. V. Raja Kumar, Adv. Respondent by Sh. S.N. Meena, Sr. DR ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: This appeal has been preferred by the assessee against order dated 23.02.2016 passed by the learned Commissioner of Income Tax (Appeals)-3, New Delhi…

Eco Rrb Infra P.Ltd, New Delhi vs. ACIT, Circle-8(1), New Delhi

In the result, appeal of the assessee is allowed for statistical purpose

ITA 4633/DEL/2017[2012-13]Status: DisposedITAT Delhi06 Jan 2020AY 2012-13
For Appellant: Sh. V. Raja Kumar, AdvocateFor Respondent: Sh. Dheeraj Grag, Sr. DR
Section 80I

…made on either side. In ITA No. 400 /Del/ 2011 and 6149 /Del/ 2012 for the assessment years 2006-07 and 2007-08, a coordinate Bench of this Tribunal in its order dated 27/9/2013 observed that a similar question had arisen in the case of RRB Consultants (2007) 112 TTJ 794 (Del) wherein it was observed that,- “where assessee’s main activity was consultancy infield of Windmill energy and windmills were also used for generation of electricity, expenditure incurred by assessee on repair and maintenance of Windmill energy generators and insurance expenses in respect of generators, was allowable analyst consultancy in…

DCIT, Cir-5, Kolkata vs. M/S Essel Mining & Industries Ltd., Kolkata

In the result, the appeals of assessee are partly allowed and that of revenue are dismissed

ITA 1294/KOL/2014[2010-2011]Status: DisposedITAT Kolkata21 Aug 2018AY 2010-2011

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(34)Section 14A

…e Act. We find that the foregoing proposition finds support in the following decisions: i) Graphite India Ltd. Vs. Addl. CIT, ITA No. 304 to 305/Kol/ 2018, ii) `DCIT Vs. Cativison products Ltd. 142 Taxman 104 (Del.ITAT) iii) RRB Consultants & Engg. Pvt. Ltd. 112 TTJ 794 (ITAT Del.) iv) National Fertilizers Ltd. in Re 142 Taxman 5 (AAR New Del.) 14. In view of the above, let us now examine whether the items of expenses in question viz. Directors remuneration and Auditor’s remuneration have any first degree nexus or connection with the profits deriving from eligible undertakings. . On perusal of the separate audit…

Essel Mining & Industries Ltd., Kolkata vs. DCIT, Cir-5, Kolkata

In the result, the appeals of assessee are partly allowed and that of revenue are dismissed

ITA 1004/KOL/2014[2010-2011]Status: DisposedITAT Kolkata21 Aug 2018AY 2010-2011

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(34)Section 14A

…e Act. We find that the foregoing proposition finds support in the following decisions: i) Graphite India Ltd. Vs. Addl. CIT, ITA No. 304 to 305/Kol/ 2018, ii) `DCIT Vs. Cativison products Ltd. 142 Taxman 104 (Del.ITAT) iii) RRB Consultants & Engg. Pvt. Ltd. 112 TTJ 794 (ITAT Del.) iv) National Fertilizers Ltd. in Re 142 Taxman 5 (AAR New Del.) 14. In view of the above, let us now examine whether the items of expenses in question viz. Directors remuneration and Auditor’s remuneration have any first degree nexus or connection with the profits deriving from eligible undertakings. . On perusal of the separate audit…

D.C.I.T Cir - 5, Kolkata vs. M/S Essel Mining & Industries Ltd., Kolkata

In the result, the appeals of assessee are partly allowed and that of revenue are dismissed

ITA 2064/KOL/2013[2009-10]Status: DisposedITAT Kolkata21 Aug 2018AY 2009-10

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(34)Section 14A

…e Act. We find that the foregoing proposition finds support in the following decisions: i) Graphite India Ltd. Vs. Addl. CIT, ITA No. 304 to 305/Kol/ 2018, ii) `DCIT Vs. Cativison products Ltd. 142 Taxman 104 (Del.ITAT) iii) RRB Consultants & Engg. Pvt. Ltd. 112 TTJ 794 (ITAT Del.) iv) National Fertilizers Ltd. in Re 142 Taxman 5 (AAR New Del.) 14. In view of the above, let us now examine whether the items of expenses in question viz. Directors remuneration and Auditor’s remuneration have any first degree nexus or connection with the profits deriving from eligible undertakings. . On perusal of the separate audit…

Essel Mining & Industries Limited, Kolkata vs. D.C.I.T Cir - 5, Kolkata

In the result, the appeals of assessee are partly allowed and that of revenue are dismissed

ITA 1069/KOL/2013[2009-10]Status: DisposedITAT Kolkata21 Aug 2018AY 2009-10

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10(34)Section 14A

…e Act. We find that the foregoing proposition finds support in the following decisions: i) Graphite India Ltd. Vs. Addl. CIT, ITA No. 304 to 305/Kol/ 2018, ii) `DCIT Vs. Cativison products Ltd. 142 Taxman 104 (Del.ITAT) iii) RRB Consultants & Engg. Pvt. Ltd. 112 TTJ 794 (ITAT Del.) iv) National Fertilizers Ltd. in Re 142 Taxman 5 (AAR New Del.) 14. In view of the above, let us now examine whether the items of expenses in question viz. Directors remuneration and Auditor’s remuneration have any first degree nexus or connection with the profits deriving from eligible undertakings. . On perusal of the separate audit…

DCIT, Cir-11, Kolkata vs. M/S Graphite India Ltd., Kolkata

In the result, assessee’s appeal is partly allowed

ITA 559/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…T (2010) 37 SOT 322 (Mum) Again similar view is also taken in the following decisions:- National Fertilizers Ltd. in re (2005) 142 taxman 5 AAR New Delhi DCIT vs. Catvision Products Ltd. )2004) 84 TTJ 241 (Del) RRB Consultatnts & Engg. (P) Ltd. vs. ITO (2007) 112 TTJ 794 (Del) CIT vs. Hindustan Lever Ltd. (2014) 221 taxman 71 (Mad) Reliance Infrastructure Ltd. vs. ACIT ITA No.4631/Mum/2009 dtd.31.01.2011 Without prejudice to above, the expenses have been allocated by AO on the basis of the capital investment which have no nexus with the expenses incurred. Hence, the basis of allocation of the expenses by the AO i…

Graphite India Ltd., Kolkata vs. ACIT, R-11, Kolkata

In the result, assessee’s appeal is partly allowed

ITA 305/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…T (2010) 37 SOT 322 (Mum) Again similar view is also taken in the following decisions:- National Fertilizers Ltd. in re (2005) 142 taxman 5 AAR New Delhi DCIT vs. Catvision Products Ltd. )2004) 84 TTJ 241 (Del) RRB Consultatnts & Engg. (P) Ltd. vs. ITO (2007) 112 TTJ 794 (Del) CIT vs. Hindustan Lever Ltd. (2014) 221 taxman 71 (Mad) Reliance Infrastructure Ltd. vs. ACIT ITA No.4631/Mum/2009 dtd.31.01.2011 Without prejudice to above, the expenses have been allocated by AO on the basis of the capital investment which have no nexus with the expenses incurred. Hence, the basis of allocation of the expenses by the AO i…

Graphite India Ltd., Kolkata vs. ACIT, R-11, Kolkata

In the result, assessee’s appeal is partly allowed

ITA 304/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…T (2010) 37 SOT 322 (Mum) Again similar view is also taken in the following decisions:- National Fertilizers Ltd. in re (2005) 142 taxman 5 AAR New Delhi DCIT vs. Catvision Products Ltd. )2004) 84 TTJ 241 (Del) RRB Consultatnts & Engg. (P) Ltd. vs. ITO (2007) 112 TTJ 794 (Del) CIT vs. Hindustan Lever Ltd. (2014) 221 taxman 71 (Mad) Reliance Infrastructure Ltd. vs. ACIT ITA No.4631/Mum/2009 dtd.31.01.2011 Without prejudice to above, the expenses have been allocated by AO on the basis of the capital investment which have no nexus with the expenses incurred. Hence, the basis of allocation of the expenses by the AO i…