Bengal Enamel Works Ltd. v. CIT

77 ITR 119Supreme Court of India#16165 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Judgments citing Bengal Enamel Works Ltd. v. CIT

SHRI RAMPRIYA DEVELOPERS PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOMETAX, CIRCLE-3(1), HYDERABAD

In the result, appeal filed by the assessee is dismissed

ITA 1946/HYD/2017[1999-2000]Status: DisposedITAT Hyderabad14 Aug 2024AY 1999-2000

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.1946/Hyd/2017 (िनधा"रण वष"/Assessment Year: 1999-2000) Shri Rampriya Developers Vs. Dy. C. I. T. (P) Ltd Circle 3(1) Hyderabad Hyderabad Pan:Aajcs6629P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri A.V. Raghuram, Advocate राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 09/07/2024 घोषणा की तारीख/Pronouncement: 14/08/2024 आदेश/Order

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: : Shri Shakeer Ahmed, DR
Section 143(3)Section 14A

…the Tribunal was justified in not stating a case for the opinion of the High Court u/s 256(1) of the Act and the High Court was justified in not calling for a statement of case under sub- section (2) of section 256.” In Bengal Enamel. Works Ltd. v. CIT/1970) 77 ITR 119, the .Supreme ,Court considered remuneration paid by the assessee to a technical adviser and taking into consideration that the taxing authorities had uniformly found that the remuneration agreed to be paid was influenced by “extra commercial considerations”, it being much in excess of what was normally payable, rejected the criticism of the asses…

ACIT, CIRCLE-4(1), , VISAKHAPATNAM vs. SRI VARALAKSHMI JUTE TWINE MILLS PVT. LTD,, RAJAM

In the result, appeals filed by the Revenue in ITA

ITA 458/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

…d Electrical Agencies 266 ITR 63, CIT vs. Motor Industries Co. Ltd. 223 ITR 112 (Kar.), Udaipur Distillery Co. Ltd. 224 CTR 32 SC. The authorised representative also referred to the observation of Hon'ble Supreme Court in the case of Bengal Enamel Works Ltd. (77 ITR 119), stating that the Revenue authority cannot substitute its own view of how the assessee's business affairs should be managed. Thus it was contended that the periodical festival bonus/ ex-gratia and children educational allowance were incurred under a scheme as part of assessee's contractual obligation committed to the workmen while discontinuing t…

SRI VARALAKSHMI JUTE TWINE MILLS PRIVATE LIMITED,,RAJAM vs. DCIT, CIRCLE-4(1),, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA

ITA 404/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

…d Electrical Agencies 266 ITR 63, CIT vs. Motor Industries Co. Ltd. 223 ITR 112 (Kar.), Udaipur Distillery Co. Ltd. 224 CTR 32 SC. The authorised representative also referred to the observation of Hon'ble Supreme Court in the case of Bengal Enamel Works Ltd. (77 ITR 119), stating that the Revenue authority cannot substitute its own view of how the assessee's business affairs should be managed. Thus it was contended that the periodical festival bonus/ ex-gratia and children educational allowance were incurred under a scheme as part of assessee's contractual obligation committed to the workmen while discontinuing t…

SRI VARALAKSHMI JUTE TWINE MILLS PVT. LTD.,,RAJAM vs. THE ITO,, SRIKAKULAM

In the result, appeals filed by the Revenue in ITA

ITA 349/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

…d Electrical Agencies 266 ITR 63, CIT vs. Motor Industries Co. Ltd. 223 ITR 112 (Kar.), Udaipur Distillery Co. Ltd. 224 CTR 32 SC. The authorised representative also referred to the observation of Hon'ble Supreme Court in the case of Bengal Enamel Works Ltd. (77 ITR 119), stating that the Revenue authority cannot substitute its own view of how the assessee's business affairs should be managed. Thus it was contended that the periodical festival bonus/ ex-gratia and children educational allowance were incurred under a scheme as part of assessee's contractual obligation committed to the workmen while discontinuing t…

THE DCIT,, VISAKHAPATNAM vs. SRI VARALAKSHMI JUTE MILLS PVT LTD,, SRIKAKULAM

In the result, appeals filed by the Revenue in ITA

ITA 340/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

…d Electrical Agencies 266 ITR 63, CIT vs. Motor Industries Co. Ltd. 223 ITR 112 (Kar.), Udaipur Distillery Co. Ltd. 224 CTR 32 SC. The authorised representative also referred to the observation of Hon'ble Supreme Court in the case of Bengal Enamel Works Ltd. (77 ITR 119), stating that the Revenue authority cannot substitute its own view of how the assessee's business affairs should be managed. Thus it was contended that the periodical festival bonus/ ex-gratia and children educational allowance were incurred under a scheme as part of assessee's contractual obligation committed to the workmen while discontinuing t…

THE DCIT, (IT), CIR-1(2), KOLKATA, KOLKATA vs. M/S MICHEL BAU GMBH & CO. KG, KOLKATA

In the result both the appeals by the revenue are dismissed

ITA 395/KOL/2016[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos.395 & 396/Kol/2016 Assessment Years : 2010-11 & 2011-12

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: None (Adjournment request rejected. )

…incurred for business purpose is established, the revenue can not assume the role of ascertaining how much is is the reasonable expenditure having regard to the circumstances of the case. Some such decisions are in the cases of Bengal Enamel Works Ltd. v. CIT 77 ITR 119 (SC), CIT v. Raman & Raman Ltd. 71 ITR 345 (Mad.), CIT v. Vijayalakshmi Mills Ltd.94 ITR 173 (Mad.), Subodhchandra Popatlal v. CIT 24 ITR 566 (Born.) etc. It is also not the case of the assessing officer, that the appellant and Atirath Commercial Pvt. Ltd are related in any manner or there is some non- business association or nexus between them. T…

Bengal Enamel Works Ltd. v. CIT (77 ITR 119) — Cited in 6 Judgments | BharatTax