Aditya Birla Nuvo Ltd. v. ACIT

68 SOT 403Income Tax Appellate Tribunal2015#10860 most cited

What is Aditya Birla Nuvo Ltd. v. ACIT authority for?

The explanation to Section 43B of the Income Tax Act, which refers to the amendment of the term 'any sum payable', applies only to clause (a) of Section 43B and not to clause (f). Therefore, a claim of leave salary is not attracted by Section 43B(f).

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Aditya Birla Nuvo Ltd v. ACIT · 68 SOT 403 · 56 Taxmann.com 168 · ITAT · 2015 · Section 43B(f) · Explanation to Section 43B · leave salary deduction

Also reported as

56 Taxmann.com 168

Sections most often in play

Section 1961Section 195Section 37(1)Section 40(a)(i)Section 43B(f)Section 68Section 69CSection 1962

Issues it is cited on

section 5(2)(b)section 10(2)(xv)section 43b(f)section 145(1)section 46section 9(1)(i)section 5(2)income tax settlement commissionbusiness connectionsection 48section 40(a)(i)section 194c

Judgments citing Aditya Birla Nuvo Ltd. v. ACIT

DCIT, Central Circle 2, Rajkot vs. Aditya Birla Global Trading (India) Pvt. Ltd. (Swiss Singapore India Pvt. Ltd., Gandhidham

In the result, appeal filed by the assessee, in ITA No

ITA 353/RJT/2024[2017-18]Status: DisposedITAT Rajkot13 Feb 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…of which liability was incurred by the assessee would not be allowed unless such sum is actually paid. Finally, ld Counsel for the assessee also relied on the judgement of the Co- ordinate Bench in assessee`s own group case in Aditya Birla Nuvo Ltd. Vs. ACIT (68 SOT 403) Mumbai Trib., where it was held that -A perusal of Sec. 43B(f) shows that the Explanation to Sec. 43B referring to the 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. amendment of the word any sum payable is applicable only for clause (a) of Sec. 43B which means that it is not applicable for clause (f) o…

Deputy Commissioner of Income Tax, Central Circle 2, Rajkot vs. Aditya Birla Global Trading(India) Pvt.Ltd. (Swiss Singapore India Pvt. Ltd.), Gandhidham

In the result, appeal filed by the assessee, in ITA No

ITA 284/RJT/2024[2016-17]Status: DisposedITAT Rajkot13 Feb 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…of which liability was incurred by the assessee would not be allowed unless such sum is actually paid. Finally, ld Counsel for the assessee also relied on the judgement of the Co- ordinate Bench in assessee`s own group case in Aditya Birla Nuvo Ltd. Vs. ACIT (68 SOT 403) Mumbai Trib., where it was held that -A perusal of Sec. 43B(f) shows that the Explanation to Sec. 43B referring to the 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. amendment of the word any sum payable is applicable only for clause (a) of Sec. 43B which means that it is not applicable for clause (f) o…

Aditya Birla Global Trading (India) Private Limited, Gujarat vs. DCIT-ACIT Cent-2 RKT, Rajkot

In the result, appeal filed by the assessee, in ITA No

ITA 226/RJT/2024[2018-2019]Status: DisposedITAT Rajkot13 Feb 2025AY 2018-2019

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…of which liability was incurred by the assessee would not be allowed unless such sum is actually paid. Finally, ld Counsel for the assessee also relied on the judgement of the Co- ordinate Bench in assessee`s own group case in Aditya Birla Nuvo Ltd. Vs. ACIT (68 SOT 403) Mumbai Trib., where it was held that -A perusal of Sec. 43B(f) shows that the Explanation to Sec. 43B referring to the 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. amendment of the word any sum payable is applicable only for clause (a) of Sec. 43B which means that it is not applicable for clause (f) o…

Aditya Birla Global Trading (India) Private Limited, Gujarat vs. Assistant Commissioner of Income Tax, Circle 1, Gandhihdam, Gandhidham, Gujarat

In the result, appeal filed by the assessee, in ITA No

ITA 225/RJT/2024[2015-2016]Status: DisposedITAT Rajkot13 Feb 2025AY 2015-2016

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…of which liability was incurred by the assessee would not be allowed unless such sum is actually paid. Finally, ld Counsel for the assessee also relied on the judgement of the Co- ordinate Bench in assessee`s own group case in Aditya Birla Nuvo Ltd. Vs. ACIT (68 SOT 403) Mumbai Trib., where it was held that -A perusal of Sec. 43B(f) shows that the Explanation to Sec. 43B referring to the 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. amendment of the word any sum payable is applicable only for clause (a) of Sec. 43B which means that it is not applicable for clause (f) o…

Asst CIT 10 (1)(1), Mumbai vs. M/S Indofil Industries Ltd., Mumbai

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

ITA 8049/MUM/2019[2012-13]Status: DisposedITAT Mumbai18 Aug 2021AY 2012-13
Section 10ASection 115JSection 143(3)

…are accounted in the concerned units for which they are related according to their roles and responsibility. The assessee also placed reliance on the decisions of the Co-ordinate Bench of this Tribunal in the case of Aditya Birla Nuvo Ltd vs ACIT reported in 68 SOT 403 (Mumbai Trib) ; Grasim Industries Ltd in ITA No. 5630/M/2002 and 1865/M/2003 and in the case of Procter and Gamble Hygiene and Healthcare ltd in ITA No. 1499/M/2005 and ITA No. 1500/M/2005 wherein it was held that the claim of deduction u/s 80IB of the Act should not be reduced by allocating head office expesnes to profits derived from the eligibl…

DCIT - 4(2)(2), Mumbai vs. Gbtl Ltd. (Formerly Known As M/S. Grasim Bhiwani Textiles Ltd.), Mumbai

In the result, Revenue’s appeal is partly allowed

ITA 2668/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 May 2021AY 2013-14

Bench: Shri Shamim Yahya, Am & Amarjit Singh, Jm Dcit-4(2)(2) M/S. Gbtl Ltd. Room No.640, 6Th Floor (Formerly Known As M/S. Grasim Aaykar Bhawan, Bhiwani Textiles Ltd.) Vs. M.K.Road 409, Cotton Exchange Building Mumbai-400 020 Kalbadevi Road, Mumbai-400 002 Pan/Gir No. Aaccg9347F (Appellant) : (Respondent)

For Appellant: Shri T.S.Khalsa-DRFor Respondent: Dr. K.Shivaram-AR
Section 43B

…decision of the ITAT on similar issue in case of the assessee’s group concern. We may gainfully refer to the order of the Ld.CIT(A) as under:- “6.6 I find that the Mumbai ITAT in the case of the appellant's group company Aditya Birla Nuvo Ltd. v ACIT [2015] 68 SOT 403 (Mumbai - Trib.) has held that leave salary is not attracted by Section 43B(f) of the Act. The Hon'ble ITAT held as follows: "15.7 We have carefully perused the orders of the lower authorities and the claim of the assessee vis-a-vis Sec.43B(f). A perusal of Sec. 43B(f) shows that the Explanation to Sec. 43B referring to the amendment of the word…

ITO 1(1)(3), Mumbai vs. Everyday Health India Pvt. Ltd., Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 2936/MUM/2016[2011-12]Status: DisposedITAT Mumbai10 Aug 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2936/Mum/2016 (नििाारण वर्ा / Assessment Year : 2011-12)

For Appellant: Shri. Vipul JoshiFor Respondent: Shri V.Justin, DR
Section 10BSection 142(1)Section 143(3)

…ction under section 10B as the period of deduction of 10 years expires prior to assessment year 2005-06.” The assessee has relied upon of the following decisions as under :- S.No: Citation 1. Aditya Birla Nuvo Ltd v. ACIT ,{[2015] 56 taxmann.com 168 /[2015] 68 SOT 403(Mum-Trib)} 2. Nagesh Chundur v. CIT {[2013] 358 ITR 521 (Madras -HC)} 3 Prothious Engineering Services (P.) Ltd {[2016] 46 ITR(T) 438 / [2017] 88 taxmann.com 47(Mum-Trib)} 4. ACIT v. Metal Alloys Corporation {[2015] 59 taxmann.com 370 (Rajkot- Trib}} 5. CIT v. Sasken Communication Tech Ltd {[2012] 347 ITR 362 (Karanataka-HC)} In the case of P…

De La Rue Cash Processing Solution Pvt. Ltd., Gurgaon vs. ACIT, Gurgaon

ITA 2671/DEL/2013[2008-09]Status: DisposedITAT Delhi03 Jul 2018AY 2008-09

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

Section 145A

…DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 5017/DEL/2012 (ASSESSMENT YEAR-2007-08) I.T.A .No. 2671/DEL/2013 (ASSESSMENT YEAR-2008-09) CPS Cash Processing Solutions Vs DCIT Private Ltd. Circle-1(1), [Formerly known as-De La Rue Cash Gurgaon Processing Solutions India Pvt. Ltd. 1404, 14th Floor, Tower-B, Signature Towers, South City-1 Gurgaon 122001, Haryana AAACD6217H (RESPONDENT) (APPELLANT) Appellant by Sh. Rohit Tiwari, ADv Respondent by Sh. Sanjay Kumar Yadav, Sr. DR Date of Hearing 04.06.2018 Date of Pronouncement 03.07…

De La Rue Cash Systems India P, Ltd(Presently Known As - De La Rue Cash Processing Solutins P.Ltd, Gurgaon vs. ITO 1(1)(2), Mumbai

ITA 5017/MUM/2012[2007-08]Status: DisposedITAT Delhi03 Jul 2018AY 2007-08

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

Section 145A

…DELHI BENCH: ‘I-2’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 5017/DEL/2012 (ASSESSMENT YEAR-2007-08) I.T.A .No. 2671/DEL/2013 (ASSESSMENT YEAR-2008-09) CPS Cash Processing Solutions Vs DCIT Private Ltd. Circle-1(1), [Formerly known as-De La Rue Cash Gurgaon Processing Solutions India Pvt. Ltd. 1404, 14th Floor, Tower-B, Signature Towers, South City-1 Gurgaon 122001, Haryana AAACD6217H (RESPONDENT) (APPELLANT) Appellant by Sh. Rohit Tiwari, ADv Respondent by Sh. Sanjay Kumar Yadav, Sr. DR Date of Hearing 04.06.2018 Date of Pronouncement 03.07…

Mata Securities India P.Ltd, Mumbai vs. Asst CIT Cir 4(3), Mumbai

In the result, the appeal is allowed for statistical purpose

ITA 6431/MUM/2014[2010-11]Status: DisposedITAT Mumbai28 Dec 2016AY 2010-11

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year 2010-11

For Appellant: Ms D. Hariya, ARFor Respondent: Shri S.K.Poddar, DR
Section 143(3)Section 14A

…vs. Addl. CIT – [ITA No. 4521/Mum/12, Order Dated 26.03.2014], Thomas Cook (India) Ltd. vs DCIT – [(2016) 49 ITR (T) 178 (Mum. – Trib.)], Capgemini India (P.) Ltd. vs I.T.O. – [(2016) 66 taxmann.com 163 (Mum – Trib.)], Aditya Birla Nuvo Ltd. vs ACIT – [(2015) 68 SOT 403 (Mum – Trib.)]. 6. The learned DR supports the order passed by the learned CIT(A) confirming the disallowance of Rs. 1,99,993/- made by the A.O. 7. We have heard the rival submissions and perused the relevant material on record. We find that as per the balance sheet of the assessee-company as at 31st March, 2010 the shareholders funds was Rs. 12…

Aditya Birla Nuvo Ltd. v. ACIT (68 SOT 403) — Cited in 10 Judgments | BharatTax