Associated Portland Cement Manufacturers Ltd. v. Kerr

81 ITR 664High Court1971#18317 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2016 to 2021.

Judgments citing Associated Portland Cement Manufacturers Ltd. v. Kerr

El El Hotels & Investments Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 918/DEL/2010[2006-07]Status: DisposedITAT Delhi16 Feb 2021AY 2006-07

For Appellant: Shri Ajay Wadhwa, Advocate &For Respondent: Ms Nidhi Srivastava, CIT-DR

Section 115JSection 132Section 143(3)Section 153A

…mbay); xiv) CIT vs. Auto Distributors Ltd. (1994) 210 ITR 222 (Calcutta); xv) CIT vs. Peico Electronics & Electricals (1992) 107 CTR Cal 240; xvi) Cannanore Spinning & Weaving Mills Ltd. vs. CIT (1961) 42 ITR 528 (Ker.); xvii) Ebrahim Aboobaker vs. CIT (1971) 81 ITR 664 (Bombay); xviii) Motor Industries Co. Ltd. vs. Inspecting assistant Commissioner (1989) 31 ITD 350 (Bang) ITAT; xix) CIT vs. B.L. Dhingra & Sons (1985) 153 ITR 167 (Del); xx) P. Orr & Sons vs. CIT (1959) 35 ITR 556 (Mad); xxi) L.H. Sugar Factory & Oil Mills (P) Ltd. vs. CIT (1980) 125 ITR 293 (SC); xxii) Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT…

Vaaya Renewable Energy (Purna) Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 3(1)`, Mumbai

The appeal of the assessee is allowed

ITA 535/MUM/2018[2012-13]Status: DisposedITAT Mumbai03 May 2018AY 2012-13

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Years: 2012-13 Vaaya Renewable Energy Dcit, (Purna) Private Limited, Central Circle-3(1), बनाम/ A-9, Enercon Tower, Veera 19Th Floor, Air India Bldg. Vs. Desai Raod, Veera Nariman Point, Industrial Estate, Mumbai-400021 Andheri (West), Mumbai-400053 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aadcv7290F "नधा"रती क" ओर से / Assessee By Shri Hemakataria राज"व क" ओर से / Revenue By Ms. N. Hemlatha-Dr

…PC) l) Southern V. Borax consolidated Ltd. (1942) 10 ITR (Sup) 1 (KB) ITA Nos.535/Mum/2018 10 Vaaya Renewable Energy (PURNA) Pvt. Ltd. m) Associated Portland Cement Manufacturers Ltd. v. Kerr, (1946) 27 Tax Cas 103, 118 (CA) n) Ebrahim Aboobaker v CIT (1971) 81 ITR 664 (Bom.) 2.7. It is to be seen whether the expenditure was bonafidely incurred wholly and exclusively for the purpose of the business [see, CIT v. Birla Cotton Spng. & Wvg. Mills Ltd., (1971) 82 ITR 166 (SC); CIT v. Dhanrajgirji Raja Narsingirji, (1973) 91 ITR 544, 549 (SC)]. 2.8. So far as, issue of quantum of the expenditure to be incurred is…

Hiranandani Akruti Jv, Mumbai vs. DCIT Cen Cir 5(1), Mumbai

The appeal of the assessee is partly allowed

ITA 5678/MUM/2015[2012-13]Status: DisposedITAT Mumbai03 Oct 2017AY 2012-13

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2012-13 Hiranandani Akruti Jv, Dcit, 6Th Floor, Akruti Trade Centre, Central Circle-5(1), बनाम/ Road No.7, Marol, M.I.D.C. Mumbai Vs. Andheri (East), Mumbai-400093 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaaa1443H

Section 115Section 143(1)Section 143(2)Section 143(3)Section 2Section 30Section 37(1)Section 57

…k) CIT v. Maharajadhiraja Sir Kameshwar Singh (1942) 10 ITR 214 (PC) l) Southern V. Borax consolidated Ltd. (1942) 10 ITR (Sup) 1 (KB) m) Associated Portland Cement Manufacturers Ltd. v. Kerr, (1946) 27 Tax Cas 103, 118 (CA) n) Ebrahim Aboobaker v CIT (1971) 81 ITR 664 (Bom.) 2.7. In the cases of defending the criminal litigation, we find that Section 37(1) does not make any distinction between expenditure incurred in civil litigation and that incurred in criminal litigation. All that the court has to see is whether the legal expenses were incurred by the assessee in his character as a trader, in other words,…

DCIT 19(3), Mumbai vs. Wadhwa Constructions, Mumbai

The appeal of the Revenue is dismissed

ITA 4470/MUM/2013[2008-09]Status: DisposedITAT Mumbai05 Apr 2017AY 2008-09

Section 2Section 271(1)(c)

…k) CIT v. Maharajadhiraja Sir Kameshwar Singh (1942) 10 ITR 214 (PC) 1) Southern V. Borax consolidated Ltd. (1942) 10 ITR (Sup) 1 (KB) m) Associated Portland Cement Manufacturers Ltd. v. Kerr, (1946) 27 Tax Cas 103, 118 (CA) n) Ebrahim Aboobaker v ClT (1971) 81 ITR 664 (Bom.) 4.1 In the cases of defending the criminal litigation, we find that Section 37 (1) does not make any distinction between expenditure incurred in civil litigation and that incurred in criminal litigation. All that the court has to see is whether the legal expenses were incurred by the assessee in his character as a trader, in other words, wh…

Navinchandra N . Majithia, Mumbai vs. ITO 9(2)(1), Mumbai

The appeal of the assessee is partly allowed

ITA 2830/MUM/2013[1999-00]Status: DisposedITAT Mumbai18 Nov 2016AY 1999-00

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 1999-2000 Shri Navinchandra N. Income Tax Officer-9(2)(1) Majithia, Aayakar Bhavan, बनाम/ 304, Kedia Chambers, M.K. Road, Vs. Near New Era Cinema, Mumbai-400020 S.V. Road, Malad (W), Mumbai-400064 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaepm6435F "नधा"रती क" ओर से / Assessee By M/S. Keyuri Desai Shri Sushil Kumar Poddar,Dr राज"व क" ओर से / Revenue By 16/11/2016 सुनवाई क" तार"ख / Date Of Hearing : 18/11/2016 आदेश क" तार"ख /Date Of Order:

…eshwar Singh (1942) 10 ITR 214 (PC) 11 Shri Navinchandra N. Majithia l) Southern V. Borax consolidated Ltd. (1942) 10 ITR (Sup) 1 (KB) m) Associated Portland Cement Manufacturers Ltd. v. Kerr, (1946) 27 Tax Cas 103, 118 (CA) n) Ebrahim Aboobaker v CIT (1971) 81 ITR 664 (Bom.) 3.8. In the cases of defending the criminal litigation, we find that Section 37(1) does not make any distinction between expenditure incurred in civil litigation and that incurred in criminal litigation. All that the court has to see is whether the legal expenses were incurred by the assessee in his character as a trader, in other words, wh…