How many judgments cite ACIT v. Amtek Auto Ltd.?

28 judgments on BharatTax cite ACIT v. Amtek Auto Ltd. (112 TTJ 455), spanning 2016 to 2025.

Which sections of the Income Tax Act does ACIT v. Amtek Auto Ltd. come up under?

It is most often cited in judgments turning on Section 143(2), Section 143(3), Section 250, Section 68, Section 131, Section 133(6).

ACIT v. Amtek Auto Ltd.

112 TTJ 455Income Tax Appellate Tribunal2006#4124 most cited

What is ACIT v. Amtek Auto Ltd. authority for?

The Assessing Officer cannot make an ad-hoc disallowance of expenditure without specific evidence of non-business related expenses. The assessee's appeal is decided in their favour when the disallowance is made on an arbitrary basis.

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

ACIT v. Amtek Auto Ltd. · 112 TTJ 455 · adhoc disallowance · foreign tour expenditure · personal nature expenditure · lack of evidence · business expenditure

Sections most often in play

Section 143(2)Section 143(3)Section 250 Section 68 Section 131 Section 133(6)

Issues it is cited on

section 32(1)(iia)section 194h section 135 csr expenditure retrospective amendment right to receive additional depreciation section 32(1)mercantile system of accounting assessee in default section 32 section 40(a)(ia)

Judgments citing ACIT v. Amtek Auto Ltd.

ITO, New Delhi vs. M/S. Nine Dot Nine Mediaworx(P) Ltd., New Delhi

In the result, both the appeals stand partly allowed

ITA 863/DEL/2016[2009-10]Status: DisposedITAT Delhi30 Jul 2018AY 2009-10

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastavaay: 2009-10 M/S Nine Dot Nine Mediaworx Pvt. Ltd., Vs Income Tax Officer, N-154, Panchsheel Park, Ward 13(3), New Delhi-110017 New Delhi. (Pan: Aafcm1910P) Ay: 2009-10 Income Tax Officer, Vs M/S Nine Dot Nine Mediaworx Pvt. Ltd., Ward 18(3), New Delhi-110017 C.R. Building, New Delhi. (Appellant) (Respondent) Department By: Shri Atiq Ahmed, Sr. Dr Assessee By: Shri Ved Jain, Adv. Shri Ashish Goel, Ca

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Atiq Ahmed, Sr. DR

Section 143(1)Section 14ASection 40Section 43B

…present appeal before us. There is a plethora of judicial rulings wherein it has been held that ad hoc disallowance without specific pinpointing of defect is not sustainable. A few of them are:- ITAT Delhi in the case of ACIT v. Amtek Auto Ltd. [2006] (a) 112 TTJ 455 ITAT Delhi in the case of Sh. Gagan Goyal v. JCIT in ITA No. (b) 15 & 863/Del/2016 Assessment year 2009-10 1514/Del/2015 dated 02.08.2016 ITAT Delhi in the case of Sh. Devender Kumar v. ITO in ITA (c) No.3239/Del/2014 dated 30.08.2016 6.1.1 Therefore, in view of these judicial pronouncements, we again find no reason to interfere with the fi…

M/S. Nine Dot Nine Mediaworx Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, both the appeals stand partly allowed

ITA 1262/DEL/2016[2009-10]Status: DisposedITAT Delhi30 Jul 2018AY 2009-10

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Atiq Ahmed, Sr. DR

Section 143(1)Section 14ASection 40Section 43B

ACIT, New Delhi vs. M/S. Modi Rubber Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 105/DEL/2014[2008-09]Status: DisposedITAT Delhi10 Nov 2017AY 2008-09

Bench: Smt Diva Singh & Shri B.P. Jain, [Assessment Year: 2008-09] The A.C.I.T Vs. M/S Modi Rubber Ltd Circle – 5(1) 4 – 7C, Dda Shopping Centre New Delhi New Friends Colony New Delhi Pan : Aaacm 2062 R [Appellant] [Respondent] Date Of Hearing : 18.10.2017 Date Of Pronouncement : 10.11.2017 Assessee By : Shri Rohit Jain Ms. Tejasvi Jain, Advocates Revenue By : Shri Atiq Ahmed, Sr. Dr

For Appellant: Shri Rohit JainFor Respondent: Shri Atiq Ahmed, Sr. DR

Section 14ASection 37(1)

…g to partner of employee of the assessee. The adhoc disallowance made by the Assessing Officer without supporting evidence was not permissible. Reliance was also placed on the decision of the ITAT Delhi Bench in the case of ACIT Vs. Amtek Auto Ltd reported at 112 TTJ 455 wherein it has been held that regarding foreign tour expenditure, the Assessing Officer made disallowance on adhoc basis but no specific instance of any non business related expenditure was pointed out and the appeal of the assessee was decided in favour of the assessee. Under such facts and circumstances of the case, the 8 order of the ld. CIT(A…

M/S. Dhir & Dhir Associates, New Delhi vs. ACIT, New Delhi

In the result the appeal of the assessee is allowed

ITA 2169/DEL/2014[2010-11]Status: DisposedITAT Delhi16 Jun 2017AY 2010-11

Bench: Shri I. C. Sudhir & Shri L. P. Sahu

For Appellant: Ms. Rano Jain, C. A.; &For Respondent: Shri Anil Kumar Sharma, Sr. D. R

Section 37(1)

…vide the services in the area of corporate litigation and these expenses have been incurred while performing its services and hence no disallowance is called for. The ld. AR placed reliance on the following decisions :- (i) ACIT Vs. Amtek Auto Limited (2005) 112 TTJ 455; (ii) Shri Devender Kumar Vs. ITO in ITA. No. 3239/Del/2014 [order dated 30.08.2016]; (iii) Shri Gagan Goyal Vs. JCIT in ITA. No. 1514/Del/2015 [order dated 2.08.2016]; (iv) DCIT Vs. FCB Ulka Advertising Pvt. Ltd. in ITA. No. 5404/Mum/2007 [order dated 21.05.2014]. 3.2 In reply, the learned Sr. DR relied upon the orders passed by the lower auth…

ITO, New Delhi vs. M/S Opera Global Pvt. Ltd., New Delhi

The appeal of the Revenue is dismissed

ITA 2926/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Dec 2016AY 2005-06

Bench: Shri J. S. Reddy & Ms. Suchitra Kamblei.T.A .No.-2926/Del/2011 (Assessment Year-2005-06)

Section 40

…7.1 of the order. 10. The assessee also submitted following CASE LAWS:- • DCIT Vs. M/S FCB Ulka Advertising Pvt. Ltd (ITA No. 5404/Mum/2007 & ITA No. 6022/Mum/2008 & C.O No. 293/Mum/2007 dated 21th May 2014) Hon’ble Mumbai ITAT. • ACIT Vs. Amtek Auto Ltd. [112 TTJ 455 (Del)] • DCIT Vs. Yash B. Johar, (ITA No. 2612/Mum/2008, A.Y 2004-05 dated 5/1/2010) • Devji Nenshi Palani Vs. ITO, (ITA No. 6519/Mum/2009, A.Y 2006-07 dated 29/10/2010) 11. The assessee further submitted that the ITAT in assessee’s group of companies case held that since no amount was paid to any of the employee exceeding minimum related to attr…

Contitech India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 3443/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Oct 2016AY 2011-12

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 3443/Del/2016 : Asstt. Year : 2011-12 Contitech India Pvt. Ltd., Vs Asstt. Commissioner Of Income Dsm 249, Dlf Tower, Shivaji Tax, Circle-6(2), Marg, Najafgarh Road, Industrial New Delhi Area, New Delhi-110015 (Appellant) (Respondent) Pan No. Aabcr6921P Assessee By : Sh. Ajay Vohra, Sr. Adv., Neeraj Jain, Adv. & Puneet Chugh, Ca Revenue By : Sh. N. C. Swain, Sr. Dr Date Of Hearing : 04.08.2016 Date Of Pronouncement : 17.10.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 29.01.2016 Of The Ao Passed U/S 144C R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act).

For Appellant: Sh. Ajay Vohra, Sr. Adv., Neeraj Jain, AdvFor Respondent: Sh. N. C. Swain, Sr. DR

Section 144CSection 37(1)Section 92C

…s and Rings Ltd. Vs IAC 39 TTJ 132(Del.) " CIT Vs Gemi Motors India Ltd. in ITA 130 of 2011 " J.J. Enterprises Vs CIT 254 ITR 216 (SC) " Friends Clearing Agency P. Ltd. Vs CIT 332 ITR 269 (Del) " Nodi Exports Vs ACIT 24 SOT 526 (Del) " ACIT Vs Amtek Auto Ltd. 112 TTJ 455 (Del) " Roger Enterprises Pvt. Ltd. Vs ITA 52 TTJ 198 (Del) " Ramji Das Modi Vs DCIT 110 Taxman 107 (JP) " ACIT Vs Bateli Tea Co. Ltd. (2003) SOT 72 (Kol) " Continental Seeds & Chemicals Ltd. Vs ACIT (2003) SOT 393 (Del) " Agarwal Trading Co. Vs ITO 108 TTJ 589 (Del) " Sterling Motors Vs Addl. CIT in ITA No. 3217 to 3219/Mum/2009 (Mum) " Asstt. C…

Sh. Devender Kumar, New Delhi vs. ITO, New Delhi

In the result, the Appeal filed by the Assessee stand allowed

ITA 3239/DEL/2014[2007-08]Status: DisposedITAT Delhi30 Aug 2016AY 2007-08

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv. & Sh. AshishFor Respondent: None

Section 143(1)Section 143(2)Section 144

…f any specific finding, the adhoc additions made by the AO cannot be sustained, hence, I delete the addition in dispute and allow the ground nos. 3 & 4 raised by the assessee. My view is fully supported by the following decisions:- - ACIT vs. Amtek Auto Ltd. 112 TTJ 455 - DCIT vs. S. Yash B. Johar. ITA No. 2612/Mum/2008, AY 2004-05 dated 5.5.2010. 10. With regard to ground No. 5 relating to addition of Rs. 49,971/- is concerned, I find that the AO made the addition on account of disallowance of deduction under Chapter VI A claimed by the assessee in the return of income. I find that the said deduction has been…

Gagan Goyal, New Delhi vs. JCIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 1514/DEL/2015[2011-12]Status: DisposedITAT Delhi02 Aug 2016AY 2011-12

Bench: Shri H.S. Sidhu

For Appellant: Sh. Ved Jain, Adv. & Sh. AnkitFor Respondent: Sh. A. Sreenivasa Rao, Sr. DR

Section 143(2)Section 143(3)Section 14A

…that these expenses have been incurred for the purpose of business and profession. To support his contention, he relied upon the following case laws and stated that the issue in dispute is squarely covered by the said decisions. - ACIT vs. Amtek Auto Ltd. 112 TTJ 455 - DCIT vs. Yash B. Johar, ITA No. 2612/Mum/2008 AY 2004- 05 dated 5.2.2010. - Devji Nenshi Palani vs. ITO ITA No. 6519/Mum/2009 AY 2006-07 dated 29.10.2010. - Nitin Sales Corpn. 212 Taxation 49 Del. ITA No. 1809/Del/2005 dated 11.7.2008. In view of the above, he requested that the both the additions in dispute may be deleted and the Appeal of…