60 Taxman 248/193 ITR 321 (SC) 2. CIT v. Western Outdoor Interactive (P) Ltd.

349 ITR 309High Court2012#1488 most cited

What is 60 Taxman 248/193 ITR 321 (SC) 2. CIT v. Western Outdoor Interactive (P) Ltd. authority for?

A deduction or benefit, particularly under profit-linked incentive sections like 10A or 80IA, allowed in an earlier assessment year should not be denied in subsequent years unless there is a change in law or fresh material justifying a different view.

76

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Western Outdoor Interactive (P) Ltd. · 349 ITR 309 · section 10A · section 80IA · section 80IE · deduction eligibility · consistency in assessment · benefit allowed in earlier year · not denied in subsequent years · RadhaSoami Satsang · profit-linked deduction

Also reported as

210 Taxmann 229

Sections most often in play

Section 14ASection 41(1)Section 133(6)Section 139(1)Section 142(1)Section 143(1)(a)Section 143(3)Section 144B

Issues it is cited on

section 80lasection 80ib(4)section 80ia(5)section 80lsection 80ia(4)(i)section 80ia(8)initial assessment yearresulting companydeduction under section 80iasection 80ia(4)infrastructure facilitydeduction u/s 80ia

Judgments citing 60 Taxman 248/193 ITR 321 (SC) 2. CIT v. Western Outdoor Interactive (P) Ltd.

Gail (India) Ltd., New Delhi vs. DCIT-Ltu Delhi, New Delhi

Appeal is dismissed

ITA 4454/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

…tra Cement & Chemical Industries v. CIT: 123 ITR 669 (Guj)  CIT v. Paul Brothers: 216 ITR 548 (Bom.)  CIT v Gujarat State Fertilizers Co. Ltd: 247 ITR 690 (Guj.)CIT v Fateh Granite (P) Ltd.: 314 ITR 32 (Bom.)  CIT v. Western Outdoor Interactive Pvt. Ltd: 349 ITR 309  Direct Information Private Ltd. v. ITO: 15 taxmann.com 63 (Bom)  CIT vs. Escorts Ltd : 338 ITR 435 (Del)  CIT v. Delhi Press Patra Prakashan Ltd. (No.2) : 355 ITR 14 (Del)  CIT vs. Tata Communications Internet Services Ltd.: 251 CTR 290 (Del) 12. In view of the aforementioned, the Ld. AR submitted that extensive processing activities undert…

DCIT, New Delhi vs. M/S. L.T. Foods Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed and the appeal of the Assessee is allowed in part and for statistical purposes

ITA 4046/DEL/2013[2007-08]Status: DisposedITAT Delhi30 Sept 2020AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri K.Narasimha Charydcit Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3Rd Floor, Ara Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi.

Section 115Section 132(4)Section 14ASection 153ASection 40Section 40A(3)Section 69Section 80Section 80I

…shtra Cement & Chemical Industries v. CIT: 123 ITR 669 (Guj), CIT v. Paul Brothers: 216 ITR 548 (Bom.), CIT v Gujarat State Fertilizers Co. Ltd: 247 ITR 690 (Guj.), CIT v Fateh Granite (P) Ltd.: 314 ITR 32 (Bom.), CIT v. Western Outdoor Interactive Pvt. Ltd: 349 ITR 309, Direct Information Private Ltd. vs. ITO: 15 taxmann.com 63 and the following decisions of the Delhi High Court in the cases of CIT vs. Escorts Ltd : 338 ITR 435, CIT vs. Delhi Press Patra Prakashan Ltd. (No.2) : 355 ITR 14, and CIT vs. Tata Communications Internet Services Ltd.: 251 CTR 290 he submitted that it is a well settled proposition of l…

M/S L.T. Foods Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the Revenue is dismissed and the appeal of the Assessee is allowed in part and for statistical purposes

ITA 4164/DEL/2013[2007-08]Status: DisposedITAT Delhi30 Sept 2020AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri K.Narasimha Charydcit Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3Rd Floor, Ara Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi.

Section 115Section 132(4)Section 14ASection 153ASection 40Section 40A(3)Section 69Section 80Section 80I

…shtra Cement & Chemical Industries v. CIT: 123 ITR 669 (Guj), CIT v. Paul Brothers: 216 ITR 548 (Bom.), CIT v Gujarat State Fertilizers Co. Ltd: 247 ITR 690 (Guj.), CIT v Fateh Granite (P) Ltd.: 314 ITR 32 (Bom.), CIT v. Western Outdoor Interactive Pvt. Ltd: 349 ITR 309, Direct Information Private Ltd. vs. ITO: 15 taxmann.com 63 and the following decisions of the Delhi High Court in the cases of CIT vs. Escorts Ltd : 338 ITR 435, CIT vs. Delhi Press Patra Prakashan Ltd. (No.2) : 355 ITR 14, and CIT vs. Tata Communications Internet Services Ltd.: 251 CTR 290 he submitted that it is a well settled proposition of l…

DCIT, Circle- 8(1), New Delhi vs. Ebix Software India Pvt. Ltd., New Delhi

ITA 5274/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2020AY 2013-14

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR
Section 10ASection 115J

…he following decisions:- i) 355 ITR 14 (Del) CIT v Delhi Press Patra Prakashan Ltd. ii) 251 CTR 290 (Del) CIT v Tata Communication Internet Services Ltd. iii) 214 CTR 227 (Del) CIT vs. Jagson International Ltd. iv) 216 ITR 548 (Bom) CIT vs. Paul Brothers. v) 349 ITR 309 (Bom) CIT vs. Western Outdoor Interactive (P) Ltd. vi) 349 ITR 150 (Bom) Direct Information (P) Ltd. Vs. ITO vii) 123 ITR 669 (Guj) C.I.T. v Saurashtra Cement and Chemicals. viii) 267 ITR 774 (AP) G.B. Bros and Konda Rajagopala Chetty vs. ITO ix) 133 ITR 687 (MP) CIT vs. Bhilai Enginering Corporation x) ITA No. 477/2013 dated 28.7.2014 (Kar) M/s…

Hindumal Balmukund Investment Co.Pvt.Ltd., Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal of the assessee is allowed as indicated above

ITA 570/PUN/2017[2013-14]Status: DisposedITAT Pune14 Sept 2020AY 2013-14

Bench: Shri P.M. Jagtap & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.570/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14 Hindumal Balmukund Investment Co. Pvt. Ltd., 2Nd Floor, Lohia Jain House, Bhandarkar Road, Shivajinagar, Pune-411045. .......अपीलाथ" / Appellant Pan : Aaach4226Q बनाम / V/S. Dcit, Circle-11, ……""यथ" / Respondent Pune. Assessee By : Shri Vardhaman Jain Revenue By : Shri S. P. Walimbe सुनवाई क" तारीख / Date Of Hearing : 11.09.2020 घोषणा क" तारीख / Date Of Pronouncement : 14.09.2020 आदेश / Order Per P.M. Jagtap, Vp : This Appeal Is Preferred By The Assessee Against The Order Of Ld. Cit(A)-1, Pune Dated 16.01.2017 On The Following Grounds As Originally Raised :- “1. The Learned Cit(A) Erred In Law & On Facts In Confirming The Disallowance Of Rs.6,13,115, Being Depreciation On Car. 2. The Learned Cit(A) Further Erred In Law & On Facts In Confirming The Disallowance Of The Claim Of Rs.1,88,07,686 U/S 80Ia(4) Of The I T Act, 1961.” 2. At The Time Of Hearing Before Us, Ld. Representatives Of Both The Sides Have Agreed That The Issue Involved In Ground No.1 Of This Appeal Relating To The Disallowance Made By The Assessing Officer & Confirmed By The Ld. Cit(A) Out Of The Depreciation On Car For Personal Use Of Directors Is Squarely Covered In Favour Of The Assessee By The Decision Of This Tribunal Rendered In Assessee’S Own Case For The Immediately Preceding Assessment Year I.E. A.Y. 2012-13 Vide

For Appellant: Shri Vardhaman JainFor Respondent: Shri S. P. Walimbe
Section 38(2)Section 80HSection 80ISection 80J

…rt in the case of CIT Vs. Paul Brothers (supra) stands applicable to the facts of the present case legally. 7. Further, for commenting our view on the issue, we also perused the judgment in the case of CIT Vs. Western Outdoor Interactive Pvt. Ltd. reported in 349 ITR 309 (Bom.) wherein the Hon’ble High Court held as under: “6) We have considered the submissions. We find that the submissions made by Mr. Pardiwalla on the basis of the decision of this Court in the matter of Paul Brothers (supra) and Director of Information Pvt. Ltd. (supra) merits acceptance. Therefore, in this case, it is not necessary for us to d…

Shri Karan Rawat, Nainital vs. Income Tax Officer, Ward-5-3, Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 330/JPR/2019[2014-15]Status: DisposedITAT Jaipur28 Apr 2020AY 2014-15

Bench: Us.

For Appellant: Shri Rajveen Sogani (C.A.) &For Respondent: Miss Chanchal Meena (JCIT)
Section 143(3)Section 80Section 80I

…stency and in support, reliance was placed on the following judicial pronouncements: • Shasun Chemicals & Drugs Ltd vs CIT [2016] 388 ITR 1 (SC) • CIT vs Malborough Polychem (P.) Ltd [2009] 309 ITR 43 (Raj) • IT vs Western Outdoor Interactive (P.) Ltd [2012] 349 ITR 309 (Bom) • Saurashtra Cement & Chemical Industries Ltd vs CIT [1980] 123 ITR 669 (Guj) • Resistoflex Dynamics (P.) Ltd vs DCIT [2014] 159 TTJ 425 (Delhi- Trib) • Tata Communications Internet Services Ltd vs ITO [2010] 4 ITR(T) 249 (Delhi- Trib) 4. It was further submitted that section 80-IC falls in Chapter VI-A-(c) of the IT Act, 1961 and provides…

M/S. Vijayalaxmicashew Co., Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 49/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…1), an intimation disregarding the consistent policy followed by the assessee in the past to treat the same as income on regular assessment. The Ld. AR submitted that the department had accepted the same in earlier years (2013) (153 TTJ (Mum) 257) and (2012) 349 ITR 309 (Mum). 13. The Ld. DR relied on the order of the lower authorities. 14. We have heard the rival submissions and perused the material on record. We do not find any infirmity in the finding of the CIT(A) that the interest on Income tax refund assessable under the head other sources is to be taxed in the year in which the right to such refund ha…

M/S. Vijayalaxmicashew Co., Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 48/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…1), an intimation disregarding the consistent policy followed by the assessee in the past to treat the same as income on regular assessment. The Ld. AR submitted that the department had accepted the same in earlier years (2013) (153 TTJ (Mum) 257) and (2012) 349 ITR 309 (Mum). 13. The Ld. DR relied on the order of the lower authorities. 14. We have heard the rival submissions and perused the material on record. We do not find any infirmity in the finding of the CIT(A) that the interest on Income tax refund assessable under the head other sources is to be taxed in the year in which the right to such refund ha…

M/S. Vijayalaxmicashew Co., Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 47/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…1), an intimation disregarding the consistent policy followed by the assessee in the past to treat the same as income on regular assessment. The Ld. AR submitted that the department had accepted the same in earlier years (2013) (153 TTJ (Mum) 257) and (2012) 349 ITR 309 (Mum). 13. The Ld. DR relied on the order of the lower authorities. 14. We have heard the rival submissions and perused the material on record. We do not find any infirmity in the finding of the CIT(A) that the interest on Income tax refund assessable under the head other sources is to be taxed in the year in which the right to such refund ha…

Sri.K.Ravindranathan Nair, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 46/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…1), an intimation disregarding the consistent policy followed by the assessee in the past to treat the same as income on regular assessment. The Ld. AR submitted that the department had accepted the same in earlier years (2013) (153 TTJ (Mum) 257) and (2012) 349 ITR 309 (Mum). 13. The Ld. DR relied on the order of the lower authorities. 14. We have heard the rival submissions and perused the material on record. We do not find any infirmity in the finding of the CIT(A) that the interest on Income tax refund assessable under the head other sources is to be taxed in the year in which the right to such refund ha…

Smt. T.C. Usha, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 45/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…1), an intimation disregarding the consistent policy followed by the assessee in the past to treat the same as income on regular assessment. The Ld. AR submitted that the department had accepted the same in earlier years (2013) (153 TTJ (Mum) 257) and (2012) 349 ITR 309 (Mum). 13. The Ld. DR relied on the order of the lower authorities. 14. We have heard the rival submissions and perused the material on record. We do not find any infirmity in the finding of the CIT(A) that the interest on Income tax refund assessable under the head other sources is to be taxed in the year in which the right to such refund ha…

Smt. T.C. Usha, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 44/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…1), an intimation disregarding the consistent policy followed by the assessee in the past to treat the same as income on regular assessment. The Ld. AR submitted that the department had accepted the same in earlier years (2013) (153 TTJ (Mum) 257) and (2012) 349 ITR 309 (Mum). 13. The Ld. DR relied on the order of the lower authorities. 14. We have heard the rival submissions and perused the material on record. We do not find any infirmity in the finding of the CIT(A) that the interest on Income tax refund assessable under the head other sources is to be taxed in the year in which the right to such refund ha…

Sri.R.Prakash, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 43/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…1), an intimation disregarding the consistent policy followed by the assessee in the past to treat the same as income on regular assessment. The Ld. AR submitted that the department had accepted the same in earlier years (2013) (153 TTJ (Mum) 257) and (2012) 349 ITR 309 (Mum). 13. The Ld. DR relied on the order of the lower authorities. 14. We have heard the rival submissions and perused the material on record. We do not find any infirmity in the finding of the CIT(A) that the interest on Income tax refund assessable under the head other sources is to be taxed in the year in which the right to such refund ha…

Sri.R.Prakash, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 42/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…1), an intimation disregarding the consistent policy followed by the assessee in the past to treat the same as income on regular assessment. The Ld. AR submitted that the department had accepted the same in earlier years (2013) (153 TTJ (Mum) 257) and (2012) 349 ITR 309 (Mum). 13. The Ld. DR relied on the order of the lower authorities. 14. We have heard the rival submissions and perused the material on record. We do not find any infirmity in the finding of the CIT(A) that the interest on Income tax refund assessable under the head other sources is to be taxed in the year in which the right to such refund ha…

Sri.R.Prakash, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 41/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…1), an intimation disregarding the consistent policy followed by the assessee in the past to treat the same as income on regular assessment. The Ld. AR submitted that the department had accepted the same in earlier years (2013) (153 TTJ (Mum) 257) and (2012) 349 ITR 309 (Mum). 13. The Ld. DR relied on the order of the lower authorities. 14. We have heard the rival submissions and perused the material on record. We do not find any infirmity in the finding of the CIT(A) that the interest on Income tax refund assessable under the head other sources is to be taxed in the year in which the right to such refund ha…

Sri.R.Prakash, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 40/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…1), an intimation disregarding the consistent policy followed by the assessee in the past to treat the same as income on regular assessment. The Ld. AR submitted that the department had accepted the same in earlier years (2013) (153 TTJ (Mum) 257) and (2012) 349 ITR 309 (Mum). 13. The Ld. DR relied on the order of the lower authorities. 14. We have heard the rival submissions and perused the material on record. We do not find any infirmity in the finding of the CIT(A) that the interest on Income tax refund assessable under the head other sources is to be taxed in the year in which the right to such refund ha…

Sri.R. Pratap, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 39/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…1), an intimation disregarding the consistent policy followed by the assessee in the past to treat the same as income on regular assessment. The Ld. AR submitted that the department had accepted the same in earlier years (2013) (153 TTJ (Mum) 257) and (2012) 349 ITR 309 (Mum). 13. The Ld. DR relied on the order of the lower authorities. 14. We have heard the rival submissions and perused the material on record. We do not find any infirmity in the finding of the CIT(A) that the interest on Income tax refund assessable under the head other sources is to be taxed in the year in which the right to such refund ha…

Sri.R. Pratap, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 38/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…1), an intimation disregarding the consistent policy followed by the assessee in the past to treat the same as income on regular assessment. The Ld. AR submitted that the department had accepted the same in earlier years (2013) (153 TTJ (Mum) 257) and (2012) 349 ITR 309 (Mum). 13. The Ld. DR relied on the order of the lower authorities. 14. We have heard the rival submissions and perused the material on record. We do not find any infirmity in the finding of the CIT(A) that the interest on Income tax refund assessable under the head other sources is to be taxed in the year in which the right to such refund ha…

Sri.R. Pratap, Kollam vs. The ACIT, Kollam

In the result, the appeals of the assessees in ITA Nos

ITA 37/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

…1), an intimation disregarding the consistent policy followed by the assessee in the past to treat the same as income on regular assessment. The Ld. AR submitted that the department had accepted the same in earlier years (2013) (153 TTJ (Mum) 257) and (2012) 349 ITR 309 (Mum). 13. The Ld. DR relied on the order of the lower authorities. 14. We have heard the rival submissions and perused the material on record. We do not find any infirmity in the finding of the CIT(A) that the interest on Income tax refund assessable under the head other sources is to be taxed in the year in which the right to such refund ha…

DCIT CC 7(2), Mumbai vs. Anchor Health & Beauty Care P.Ltd, Mumbai

The appeal stands dismissed

ITA 1050/MUM/2016[2009-10]Status: DisposedITAT Mumbai16 Sept 2019AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Subramanian-Ld.ARFor Respondent: Shri Satish Chandra Rajore-Ld. DR
Section 143(3)Section 80Section 80I

…amed u/s 143(3) r.w.s 147. Therefore, from the point of view of rule of consistency also, this plea has to be rejected. The said conclusion is duly supported by the decision of Hon’ble Bombay High Court rendered in CIT V/s Western Outdoor Interactive P. Ltd. [349 ITR 309] which follows the earlier decision of CIT V/s Paul Brothers [216 ITR 548]. 5.3 Keeping in view the aforesaid facts and circumstances, no fault could be found in the impugned order. Resultantly, the appeal stands dismissed. ITA No.1051/Mum/2016 – AY 2010-11 6. Facts as well as grounds of appeal are pari-materia the same in this AY. The learned…