ACIT v. Jindal Power Ltd.

70 Taxmann.com 389Income Tax Appellate Tribunal2016#3979 most cited

What is ACIT v. Jindal Power Ltd. authority for?

Expenditure incurred voluntarily for Corporate Social Responsibility (CSR) purposes is not disallowed if Section 37(1) Explanation 2, which applies to statutory obligations, is not triggered. Additionally, Section 37 is prospective from AY 2015-16, making it inapplicable for AY 2013-14 disallowances.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2024.

Also referred to as

ACIT v. Jindal Power Ltd. · Section 37 · CSR expenditure · voluntary CSR · statutory obligation · prospective nature of Section 37 · AY 2013-14 · AY 2015-16

Also reported as

138 DTR 313179 TTJ 736

Sections most often in play

Section 115ASection 143(2)Section 143(3)Section 153Section 155(18)Section 195Section 270ASection 37

Issues it is cited on

section 92f(v)section 80hhesection 35absection 92f(ii)section 80ia(1)section 80ia(5)section 10basection 35asubstance over formcsr expendituresection 92(1)section 42

Judgments citing ACIT v. Jindal Power Ltd.

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. ACIT, Jaipur

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

ITA 94/JPR/2015[2012-13]Status: DisposedITAT Jaipur23 Feb 2018AY 2012-13
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 311/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke M/s Rajasthan State Industrial The DCIT, Vs. Development & Investment Corp. Ltd. Circle-6, Udhyog Bhawan, Tilak Marg, Jaipur. C-Scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR4695J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 420/JP/2014 fu/kZkj.k o"kZ@Assessment Ye…

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. ACIT, Jaipur

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

ITA 93/JPR/2015[2011-12]Status: DisposedITAT Jaipur23 Feb 2018AY 2011-12
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 311/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke M/s Rajasthan State Industrial The DCIT, Vs. Development & Investment Corp. Ltd. Circle-6, Udhyog Bhawan, Tilak Marg, Jaipur. C-Scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR4695J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 420/JP/2014 fu/kZkj.k o"kZ@Assessment Ye…

DCIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corportation Ltd., Jaipur

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

ITA 208/JPR/2015[2012-13]Status: DisposedITAT Jaipur23 Feb 2018AY 2012-13
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 311/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke M/s Rajasthan State Industrial The DCIT, Vs. Development & Investment Corp. Ltd. Circle-6, Udhyog Bhawan, Tilak Marg, Jaipur. C-Scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR4695J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 420/JP/2014 fu/kZkj.k o"kZ@Assessment Ye…

DCIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corportation Ltd., Jaipur

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

ITA 207/JPR/2015[2011-12]Status: DisposedITAT Jaipur23 Feb 2018AY 2011-12
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 311/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke M/s Rajasthan State Industrial The DCIT, Vs. Development & Investment Corp. Ltd. Circle-6, Udhyog Bhawan, Tilak Marg, Jaipur. C-Scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR4695J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 420/JP/2014 fu/kZkj.k o"kZ@Assessment Ye…

ACIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corp., Jaipur

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

ITA 421/JPR/2014[2010-11]Status: DisposedITAT Jaipur23 Feb 2018AY 2010-11
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 311/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke M/s Rajasthan State Industrial The DCIT, Vs. Development & Investment Corp. Ltd. Circle-6, Udhyog Bhawan, Tilak Marg, Jaipur. C-Scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR4695J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 420/JP/2014 fu/kZkj.k o"kZ@Assessment Ye…

ACIT, Jaipur vs. Rajasthan State Industrial Development & Investment Corp., Jaipur

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

ITA 420/JPR/2014[2009-10]Status: DisposedITAT Jaipur23 Feb 2018AY 2009-10
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 311/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke M/s Rajasthan State Industrial The DCIT, Vs. Development & Investment Corp. Ltd. Circle-6, Udhyog Bhawan, Tilak Marg, Jaipur. C-Scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR4695J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 420/JP/2014 fu/kZkj.k o"kZ@Assessment Ye…

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. ACIT, Jaipur

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

ITA 313/JPR/2014[2010-11]Status: DisposedITAT Jaipur23 Feb 2018AY 2010-11
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 311/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke M/s Rajasthan State Industrial The DCIT, Vs. Development & Investment Corp. Ltd. Circle-6, Udhyog Bhawan, Tilak Marg, Jaipur. C-Scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR4695J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 420/JP/2014 fu/kZkj.k o"kZ@Assessment Ye…

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. DCIT, Jaipur

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

ITA 311/JPR/2014[2009-10]Status: DisposedITAT Jaipur23 Feb 2018AY 2009-10
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 311/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke M/s Rajasthan State Industrial The DCIT, Vs. Development & Investment Corp. Ltd. Circle-6, Udhyog Bhawan, Tilak Marg, Jaipur. C-Scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR4695J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 420/JP/2014 fu/kZkj.k o"kZ@Assessment Ye…

Kanhaiyalal Dudheria vs. JCIT

In the result, the appeals filed by the assessee are dismissed

ITA 782/BANG/2016[2011-12]Status: DisposedITAT Bangalore17 May 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri B.S.Balachandran, AdvocateFor Respondent: Shri G.Kalamadar, Standing Counsel
Section 143(1)Section 143(2)Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.782 & 1495/Bang/2016 (Assessment years: 2011-12 & 2012-13) M/s.Kanhaiyalal Dudheria, Opp. Bhanwar Kunj, Near New KSRTC Bus Stand, Sadur-583119. … Appellant PAN:AAIFK 7969 A Vs. Joint Commissioner of Income-tax, Bellary Range, Bellary. … Respondent Appellant by : Shri B.S.Balachandran, Advocate. Respondent by : Shri G.Kalamadar, Standing Counsel. Date of hearing : 27/03/2017 Date of pronouncement : 17/05/2015 O R D E R Per INTURI RAMA RAO, AM : These are a…

M/S. Kanhaiyalal Dudheria, Sandur vs. Joint Commissioner of Income-Tax, Bellary

In the result, the appeals filed by the assessee are dismissed

ITA 1495/BANG/2016[2012-2013]Status: DisposedITAT Bangalore17 May 2017AY 2012-2013

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri B.S.Balachandran, AdvocateFor Respondent: Shri G.Kalamadar, Standing Counsel
Section 143(1)Section 143(2)Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.782 & 1495/Bang/2016 (Assessment years: 2011-12 & 2012-13) M/s.Kanhaiyalal Dudheria, Opp. Bhanwar Kunj, Near New KSRTC Bus Stand, Sadur-583119. … Appellant PAN:AAIFK 7969 A Vs. Joint Commissioner of Income-tax, Bellary Range, Bellary. … Respondent Appellant by : Shri B.S.Balachandran, Advocate. Respondent by : Shri G.Kalamadar, Standing Counsel. Date of hearing : 27/03/2017 Date of pronouncement : 17/05/2015 O R D E R Per INTURI RAMA RAO, AM : These are a…