63 to 71 2. CIT v. Rajaram Bandekar

202 ITR 514High Court1993#10325 most cited

What is 63 to 71 2. CIT v. Rajaram Bandekar authority for?

Interest expenditure incurred on a loan taken for acquiring capital assets is treated as revenue expenditure if the capital assets have been put to use.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v. Rajaram Bandekar · 202 ITR 514 · interest expenditure · revenue expenditure · capital asset · Explanation 8 to section 43(1)

Judgments citing 63 to 71 2. CIT v. Rajaram Bandekar

Kyocera Document Solutions India Pvt. Ltd., Gurgaon vs. DCIT, Circle-14(2), New Delhi

In the result, the appeal filed by the assessee for AY 2012-13 is allowed

ITA 7104/DEL/2018[2012-13]Status: DisposedITAT Delhi10 Jan 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar Us

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 143(2)Section 250(6)Section 40A(7)Section 43Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.7105/DEL/2018 (Assessment Year : 2013-14) Kyocera Document Solutions India Pvt. Ltd., vs. DCIT, Circle 14(2), Second Floor, Tower C, Centrum Plaza, New Delhi. Golf Course Road, Sector 53, Gurgaon – 122 002 (Haryana). (PAN : AADCK3138R) (ASSESSEE) (RESPONDENT) ASSESSEE BY : Shri S.K. Aggarwal, CA REVENUE BY : Shri Om Parkash, Sr. DR Date of Hearing : 23.10.2024 Date of Order : 10.01.2025 O R D E R PER S.RIFAUR RAHMAN,AM: 1. These appeals have been filed by…

Singareni Colleries Company Limited, Hyderabad vs. ACIT, Circle-1, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 882/HYD/2014[2007-08]Status: DisposedITAT Hyderabad20 May 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…1) of Income Tax Act and the entire interest of Rs.1,94,52069/- is allowable as revenue expenditure. We draw your kind attention to the following case laws: 1. DCIT V s Core Health Care Ltd 298 ITR 194 (SC) Paper Book pages 63 to 71 2. CIT Vs Rajaram Bandekar 202 ITR 514 (Born HC) Paper Book pages 59 to 62.” 10.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. She submitted that the CIT(A)’s order should be restored on this issue. 10.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. We find substanc…

Singareni Colleries Company Limited, Hyderabad vs. ACIT, Circle-1, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 880/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…1) of Income Tax Act and the entire interest of Rs.1,94,52069/- is allowable as revenue expenditure. We draw your kind attention to the following case laws: 1. DCIT V s Core Health Care Ltd 298 ITR 194 (SC) Paper Book pages 63 to 71 2. CIT Vs Rajaram Bandekar 202 ITR 514 (Born HC) Paper Book pages 59 to 62.” 10.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. She submitted that the CIT(A)’s order should be restored on this issue. 10.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. We find substanc…

Singareni Colleries Company Limited, Hyderabad vs. ACIT, Circle-1, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 879/HYD/2014[2005-06]Status: DisposedITAT Hyderabad20 May 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…1) of Income Tax Act and the entire interest of Rs.1,94,52069/- is allowable as revenue expenditure. We draw your kind attention to the following case laws: 1. DCIT V s Core Health Care Ltd 298 ITR 194 (SC) Paper Book pages 63 to 71 2. CIT Vs Rajaram Bandekar 202 ITR 514 (Born HC) Paper Book pages 59 to 62.” 10.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. She submitted that the CIT(A)’s order should be restored on this issue. 10.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. We find substanc…

Asst. Commissioner of Income Tax Circle-1, Khammam vs. M/S Singareni Colleries Company Ltd., Khammam Dist

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 803/HYD/2014[2010-11]Status: DisposedITAT Hyderabad20 May 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…1) of Income Tax Act and the entire interest of Rs.1,94,52069/- is allowable as revenue expenditure. We draw your kind attention to the following case laws: 1. DCIT V s Core Health Care Ltd 298 ITR 194 (SC) Paper Book pages 63 to 71 2. CIT Vs Rajaram Bandekar 202 ITR 514 (Born HC) Paper Book pages 59 to 62.” 10.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. She submitted that the CIT(A)’s order should be restored on this issue. 10.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. We find substanc…

Asst. Commissioner of Income Tax Circle-1, Khammam vs. M/S Singareni Colleries Company Ltd., Khammam Dist

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 802/HYD/2014[2009-10]Status: DisposedITAT Hyderabad20 May 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…1) of Income Tax Act and the entire interest of Rs.1,94,52069/- is allowable as revenue expenditure. We draw your kind attention to the following case laws: 1. DCIT V s Core Health Care Ltd 298 ITR 194 (SC) Paper Book pages 63 to 71 2. CIT Vs Rajaram Bandekar 202 ITR 514 (Born HC) Paper Book pages 59 to 62.” 10.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. She submitted that the CIT(A)’s order should be restored on this issue. 10.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. We find substanc…

Asst. Commissioner of Income Tax Circle-1, Khammam vs. M/S Singareni Colleries Company Ltd., Khammam Dist

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 801/HYD/2014[2006-07]Status: DisposedITAT Hyderabad20 May 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…1) of Income Tax Act and the entire interest of Rs.1,94,52069/- is allowable as revenue expenditure. We draw your kind attention to the following case laws: 1. DCIT V s Core Health Care Ltd 298 ITR 194 (SC) Paper Book pages 63 to 71 2. CIT Vs Rajaram Bandekar 202 ITR 514 (Born HC) Paper Book pages 59 to 62.” 10.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. She submitted that the CIT(A)’s order should be restored on this issue. 10.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. We find substanc…

The Singareni Colleries Company Ltd., Kothjagudem, Hyderabad vs. Addl.Citt, Khammam Range, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 561/HYD/2016[2011-12]Status: DisposedITAT Hyderabad20 May 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…1) of Income Tax Act and the entire interest of Rs.1,94,52069/- is allowable as revenue expenditure. We draw your kind attention to the following case laws: 1. DCIT V s Core Health Care Ltd 298 ITR 194 (SC) Paper Book pages 63 to 71 2. CIT Vs Rajaram Bandekar 202 ITR 514 (Born HC) Paper Book pages 59 to 62.” 10.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. She submitted that the CIT(A)’s order should be restored on this issue. 10.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. We find substanc…

DCIT, Circle-1, Khammam vs. The Singareni Colleries Company Lt.D, Kothagudem

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 519/HYD/2016[2004-05]Status: DisposedITAT Hyderabad20 May 2021AY 2004-05

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…1) of Income Tax Act and the entire interest of Rs.1,94,52069/- is allowable as revenue expenditure. We draw your kind attention to the following case laws: 1. DCIT V s Core Health Care Ltd 298 ITR 194 (SC) Paper Book pages 63 to 71 2. CIT Vs Rajaram Bandekar 202 ITR 514 (Born HC) Paper Book pages 59 to 62.” 10.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. She submitted that the CIT(A)’s order should be restored on this issue. 10.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. We find substanc…

Singareni Colleries Company Limited, Hyderabad vs. ACIT, Circle-1, Khammam

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

ITA 884/HYD/2014[2008-09]Status: DisposedITAT Hyderabad20 May 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. Anjala Sahu &
Section 143(3)Section 35ESection 43B

…1) of Income Tax Act and the entire interest of Rs.1,94,52069/- is allowable as revenue expenditure. We draw your kind attention to the following case laws: 1. DCIT V s Core Health Care Ltd 298 ITR 194 (SC) Paper Book pages 63 to 71 2. CIT Vs Rajaram Bandekar 202 ITR 514 (Born HC) Paper Book pages 59 to 62.” 10.3 The Ld. DR, on the other hand, relied on the orders of revenue authorities. She submitted that the CIT(A)’s order should be restored on this issue. 10.4 We have considered the rival submissions and perused the material on record as well as gone through the orders of revenue authorities. We find substanc…

63 to 71 2. CIT v. Rajaram Bandekar (202 ITR 514) — Cited in 10 Judgments | BharatTax