AMD Metplast (P.) Ltd. v. Dy. CIT

20 Taxmann.com 647High Court2012#10315 most cited

What is AMD Metplast (P.) Ltd. v. Dy. CIT authority for?

Commission paid to a Managing Director for services rendered is eligible for deduction under section 36(1)(ii) of the Income-tax Act, 1961, provided it is paid as per the terms of employment and not merely to avoid Dividend Distribution Tax (DDT).

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

AMD Metplast · section 36(1)(ii) · commission paid to directors · deduction for commission · dividend distribution tax · managing director commission · business expenditure · ITAT · Delhi High Court

Sections most often in play

Section 143(3)Section 194C(6)Section 194C(7)Section 36(1)(ii)Section 40(a)(ia)

Issues it is cited on

section 36(1)(ii)dividend distribution taxsection 36(1)section 36companysection 143(3)business

Judgments citing AMD Metplast (P.) Ltd. v. Dy. CIT

Deputy Commissioner of Income Tax, Circle 3(1)(1), Bengaluru vs. Nutricraft India Private Limited, Bengaluru

In the result appeal filed by the learned assessing officer is partly allowed for statistical purposes

ITA 298/BANG/2024[2017-18]Status: DisposedITAT Bangalore16 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Muthu Shankar, CIT(DR)(ITAT), BengaluruFor Respondent: Smt. Suman Lunkar, CA
Section 143(3)Section 148ASection 153CSection 194C(6)Section 194C(7)Section 36(1)(ii)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2017-18 The Deputy Commissioner Vs. Nutricraft India Pvt. Ltd., of Income Tax, 14/1, Haudin Road, Circle 3(1)(1), Bangalore North, Bangalore. Bangalore – 560 042. PAN: AABCN 9165F APPELLANT RESPONDENT Appellant by : Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru. Respondent by : Smt. Suman Lunkar, CA Date of hearing : 18.09.2025 Date of Pronouncement : 16.12.2025 O R D E R Per Prashant Maharishi, Vice President 1. ITA No.298/Bangalore/2024 is f…

Deputy Commissioner of Income Tax Circle 1(1)(1), Vadodara vs. Ami Life Science Private Limited, Vadodara

In the result, the appeal of the Department is dismissed

ITA 18/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad22 Apr 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Abbas Gulamhusainwala, A.RFor Respondent: Shri Kavam Limbasiya, Sr. DR
Section 36(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.18/Ahd/2025 (Assessment Year: 2017-18) Deputy Commissioner of Income Tax Circle-1(1)(1), Vadodara Vs. AMI Life Science Pvt. Ltd., 701 to 710 Lileria, 1038 Next to Zydex Office T B Sanatorium, S.S. Vadodara-390021 [PAN No.AAGCS9549F] (Appellant) (Respondent) Appellant by : Shri Abbas Gulamhusainwala, A.R. Respondent by: Shri Kavam Limbasiya, Sr. DR Date of Hearing 07.04.2025 Date of Pronouncement 22.04.2025 ORDER PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal…

Ami Life Sciences Pvt. Ltd., Vadodara vs. The ACIT, Circle-1(1)(1), Vadodara

Accordingly, the disallowance made by the AO and confirmed by the Ld.CIT(A) is deleted, and the assessee's claim is allowed in full

ITA 544/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं /Ita No.544/Ahd/2023 "नधा"रण वष" /Assessment Year : 2016-17 Ami Life Sciences Pvt.Ltd. The Acit बनाम/ 701 To 710 Lilleria 1038 Circle-1(1)(1) Next To Zydex Office Vadodara V/S. Gotri Sevasi Road Vadodara – 390 020 (Gujarat) "थायी लेखा सं./Pan: अपीलाथ"/ (Appellant) ….. "" यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr.Advocate Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 15/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee As Against The Order Dated 12/06/2023 Passed By The Ld.Commissioner Of Income-Tax(Appeals) - National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Ld.Cit(A)” In Short], Arising Out Of The Assessment Order Dated 21/12/2018 Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To The Assessment Year (Ay) 2016-17. Ami Life Sciences Pvt.Ltd. Vs. Acit Asst. Year : 2016-17 2 Facts Of The Case:

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Sudhakar Verma, Sr.DR
Section 143(2)Section 143(3)Section 36Section 36(1)(ii)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “डी“, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER आयकर अपील सं /ITA No.544/Ahd/2023 "नधा"रण वष" /Assessment Year : 2016-17 Ami Life Sciences Pvt.Ltd. The ACIT बनाम/ 701 to 710 Lilleria 1038 Circle-1(1)(1) Next to Zydex Office Vadodara v/s. Go…

Gujral Design Plus Overseas Pvt. Ltd., New Delhi vs. DCIT, Circle- 10(2), New Delhi

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

ITA 4819/DEL/2017[2009-10]Status: DisposedITAT Delhi05 Sept 2023AY 2009-10

Bench: Shri C. M. Garg & Shri M. Balaganeshgujral Design Plus Overseas Vs. Dcit, Pvt. Ltd, Circle-10(2), 16, Feroz Gandhi Road, Lajpat New Delhi Nagar Iii, New Delhi (Appellant) (Respondent) Pan: Aaacg2661A

For Appellant: Shri M. P. Rastogi, CAFor Respondent: Shri Vivek Upadhyay, Sr. DR
Section 143(3)Section 263Section 36(1)(ii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI C. M. Garg, JUDICIAL MEMBER AND SHRI M. Balaganesh, Accountant Member Gujral Design Plus Overseas Vs. DCIT, Pvt. Ltd, Circle-10(2), 16, Feroz Gandhi Road, Lajpat New Delhi Nagar III, New Delhi (Appellant) (Respondent) PAN: AAACG2661A Assessee by : Shri M. P. Rastogi, CA Revenue by: Shri Vivek Upadhyay, Sr. DR Date of Hearing 13/08/2023 Date of pronouncement 05/09/2023 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.4819/Del/2017 for AY 2009-10, arises out of the order of the ld CIT(A)-18, New Delhi dated 16.05.2017 [hereinafter ref…

Trent Ltd, Mumbai vs. Addl. C.I.T.-2(3), Mumbai

ITA 5775/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Jul 2020AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Trent Ltd., V. Add. Cit – 2(3) Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent) Addl. Cit – 2(3) V. M/S. Trent Ltd., Room No. 556, 5Th Floor Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai - 400 020 Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent) M/S. Trent Ltd., V. Dy. Cit – 2(3) Bombay House, 2Nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 Pan: Aaacl1838J (Appellant) (Respondent)

Section 14ASection 35DSection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Trent Ltd., v. Add. CIT – 2(3) Bombay House, 2nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai Mumbai – 400 001 PAN: AAACL1838J (Appellant) (Respondent) Addl. CIT – 2(3) v. M/s. Trent Ltd., Room No. 556, 5th Floor Bombay House, 2nd Floor, 24 Aayakar Bhavan, M.K. Road Homi Mody Street, Fort Mumbai - 400 020 Mumbai – 400 001 PAN: AAACL1838J (Appellant) (Respondent) M/s. Trent Ltd., v. Dy. CIT – 2(3) Bombay House, 2nd Floor, 24 Aa…

Hero Motocorp Ltd., New Delhi vs. DCIT, Circle- 11(1), New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 1351/DEL/2018[2009-10]Status: DisposedITAT Delhi23 Apr 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

For Appellant: Amount of Proposed international
Section 115JSection 143(3)Section 144C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1351/DEL/2018 (A.Y 2009-10) M/s Hero Moto Corp Ltd. Vs DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi – 110 034. New Delhi. PAN : AAACH0812J (APPELLANT) (RESPONDENT) Assesssee by Sh. Ajay Vohra, Senior Advocate and Sh. Gaurav Jain, Ms. Deepika Agarwal, Adv Respondent by Sh. Sanjay. I. Bara, CIT-DR & Sh. B. Ramanjaneyula, Sr. DR Date of Hearing 25.01.2019 Date of Pronouncement 23.04.2019 ORDER PER SUCHITRA KAMBLE, JM…

Colour Publications P.Ltd, Mumbai vs. Pr CIT 2, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4023/MUM/2017[2012-13]Status: DisposedITAT Mumbai14 Aug 2018AY 2012-13
Section 143Section 143(3)Section 263Section 36Section 36(1)Section 36(1)(ii)Section 40Section 40A(2)

…1 ITA 4023/Mum/2017 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI Shri G Manjunatha (ACCOUNTANT MEMBER) AND Shri Ravish Sood (JUDICIAL MEMBER) I.T.A No.4023 /Mum/2017 (Assessment year: 2012-13) M/s Colour Publications Pvt vs Principal Commissioner of Income- Ltd, 126A, Dhruwadi, A.V. tax-2, Mumbai Nagwekar Marg, Prabhadevi, Mumbai-25. PAN : AAACC2445A APPELLANT RESPONDENT Appellant by Shri Niraj Sheth Respondent by Shri HN Singh Date of hearing 09 -07-2018 Date of pronouncement 14-08-2018 O R D E R Per G Manjunatha, AM : This appeal filed by the assessee is directed against order of the P…

Hero Motocorp Ltd., New Delhi vs. Addl.CIT, Range-11, New Delhi

In the result ground No

ITA 6990/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6990/Del/2017 (A.Y 2013-14)

Section 143(3)Section 144C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6990/DEL/2017 (A.Y 2013-14) Vs M/s Hero Moto Corp Ltd. DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi – 110 034. New Delhi. PAN : AAACH0812J (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Senior Advocate and Sh. Gaurav Jain, Ms. Deepika Agarwal, Mr. Neeraj Kumar Jain, Advocates. Respondent by Sh. Sanjay. I. Bara, CIT-DR Date of Hearing 23.04.2018 Date of Pronouncement 20.06.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is against the assessment order u…

Hero Motocorp Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

ITA 1616/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2018AY 2012-13

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

Section 143(3)Section 144CSection 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1616/DEL/2017 (A.Y 2012-13) Hero Moto Corp Ltd. Vs DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi New Delhi AAACH0812J (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Ad, Sh. Gaurav Jain, Adv. Ms. Deepika Agarwal, Adv, Mr. Neeraj Kumar Jain, Adv Respondent by Sh. Sanjay. I. Bara, CIT DR Date of Hearing 19.04.2018 Date of Pronouncement 13.06.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is against the assess…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SH. I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero MotoCorp Limited, JCIT, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi PAN: AAACH0812J (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Page 2 of 484 New Delhi Vs. Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) M/s. Hero Moto Corp. D…

AMD Metplast (P.) Ltd. v. Dy. CIT (20 Taxmann.com 647) — Cited in 10 Judgments | BharatTax