What is Bharat Earth Movers v. CIT authority for?

A business liability that has definitely arisen in an accounting year is deductible even if it needs to be quantified and discharged later, as long as its incurring is certain and can be reasonably estimated.

How many judgments cite Bharat Earth Movers v. CIT?

901 judgments on BharatTax cite Bharat Earth Movers v. CIT (245 ITR 428), spanning 2006 to 2026.

Which sections of the Income Tax Act does Bharat Earth Movers v. CIT come up under?

It is most often cited in judgments turning on Section 37(1), Section 143(3), Section 115JB, Section 14A, Section 40(a)(ia), Section 195.

Bharat Earth Movers v. CIT (245 ITR 428)

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…s’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with the direction. However, the ld CIT(A) did not me…

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…s’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with the direction. However, the ld CIT(A) did not me…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…s’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with the direction. However, the ld CIT(A) did not me…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…s’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with the direction. However, the ld CIT(A) did not me…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…s’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with the direction. However, the ld CIT(A) did not me…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…s’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with the direction. However, the ld CIT(A) did not me…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…s’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with the direction. However, the ld CIT(A) did not me…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…s’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with the direction. However, the ld CIT(A) did not me…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR

Section 80

…s’ is to be added to book profit for the purpose of section 115JB of the Act and followed the appeal order of his predecessor where the decisions of Apex Court in case of Metal Box Co. Of India Vs Their Workmen 73 ITR 53(SC) and Bharat Earth Movers Ltd Vs CIT 245 ITR 428(SC) were followed. The ld CIT(A) directed the ld AO to verify the actual sums debited to P &L account based on actuarial valuation and to consider the amount as ascertained liability. He also stated that the Assessing Officer would re-compute the book profit u/s 115JB of the Act in accordance with the direction. However, the ld CIT(A) did not me…

Ranbaxy Laboratories Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee in IT(TP) A No

ITA 781/DEL/2015[2010-11]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2010-11

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR

Section 143(3)Section 144CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE JUSTICE P.P. BHATT, PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER 1. आयकर अपील सं./IT(TP)A No. 1782/Del/2014 2. आयकर अपील सं./IT(TP)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The DCIT बनाम/ 12th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.CIT Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACR0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan…

M/S. Ranbaxy Laboratories Limited, New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee in IT(TP) A No

ITA 1782/DEL/2014[2009-10]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2009-10

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR

Section 143(3)Section 144CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE JUSTICE P.P. BHATT, PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER 1. आयकर अपील सं./IT(TP)A No. 1782/Del/2014 2. आयकर अपील सं./IT(TP)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The DCIT बनाम/ 12th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.CIT Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACR0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan…

Addl CIT -- 10(1), Mumbai vs. Agc Network Ltd ( Formerly Known As Avaya Global Connect Ltd), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 5157/MUM/2012[2008-09]Status: DisposedITAT Mumbai30 Aug 2019AY 2008-09

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

…e Act, hence, in accordance with law. He submitted, in such circumstances, the provision for expenditure cannot be treated as contingent liability. In support of such contention, he relied upon the following decisions:– i) Bharat Earth Movers v/s CIT, [2000] 245 ITR 428 (SC); ii) Metal Box of India Ltd. v/s Their Workmen, [1972] 73 ITR 53 (SC); iii) Calcutta Co. Ltd. v/s CIT, [1959] 37 ITR 001 (SC); and iv) Rotork Controls (India) Pvt. Ltd. v/s CIT, [2009] 314 ITR 62 (SC). 8. Drawing our attention to the details furnished in the paper book, the learned Authorised Representative submitted, there are several 11…

The ACIT, Ernakulam vs. M/S.Nitta Gelatine India Ltd, Cochin

In the result, the appeal of the Revenue in ITA No

ITA 301/COCH/2017[2009-10]Status: DisposedITAT Cochin29 Aug 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 253(1)Section 32Section 40A(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.301 & 303/Coch/2017 Assessment Years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. M/s. Nitta Gelatin India Ltd., Income-tax, Corporate Circle- 50/1002, SBT Avenue, 2(1), Kochi. Panampilly Nagar, Kochi-682 036. [PAN:AABCK 1582H] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri V. Satyanarayanan, CA Date of hearing 01/08/2019 Date of pronouncement 26/08/2019 O R D E R Per CHANDRA POOJARI, AM: These two appeals filed b…

The ACIT, Cochin vs. M/S.Nitta Gelatine India Ltd, Cochin

In the result, the appeal of the Revenue in ITA No

ITA 303/COCH/2017[2010-11]Status: DisposedITAT Cochin23 Aug 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 253(1)Section 32Section 40A(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.301 & 303/Coch/2017 Assessment Years : 2009-10 & 2010-11 The Assistant Commissioner of Vs. M/s. Nitta Gelatin India Ltd., Income-tax, Corporate Circle- 50/1002, SBT Avenue, 2(1), Kochi. Panampilly Nagar, Kochi-682 036. [PAN:AABCK 1582H] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Shri V. Satyanarayanan, CA Date of hearing 01/08/2019 Date of pronouncement 26/08/2019 O R D E R Per CHANDRA POOJARI, AM: These two appeals filed b…

At & T Communication Services India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6322/DEL/2014[2009-10]Status: DisposedITAT Delhi14 Aug 2019AY 2009-10

Bench: Smt Beena A Pillai & Shri Prashant Maharishiat& T Communication Services Vs. Dcit, India Pvt Ltd, Circle-2(1), Vatika Triangle, 3Rd Floor, New Delhi Sushant Lok-1, Block-A, Gurgaon Pan: Aacca8033E (Appellant) (Respondent)

For Appellant: Shri K. M. Gupta, AdvFor Respondent: Shri Raman Chopra, CIT DR

Section 143Section 144CSection 153(1)Section 40

…line with the business activity of the appellant industry. In this regard attention is placed on the decision of Hon‟ble Supreme Court in the case of M/s Rotork Controls India (P) Ltd. vs. Commissioner of Income-tax (314 ITR 62) ) and M/s Bharat Earth Movers (245 ITR 428)wherein the Apex Court after analyzing the provisions of the Act and accounting principles in detail laid the controversy to rest by holding that warranty expenses provided by the assessee on scientific basis in compliance with the accrual basis of accounting are allowable as deduction in the relevant financial year and no disallowance in this re…

At & T Global Network Services (India) Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 1, New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 7001/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Jul 2019AY 2014-15

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

Section 143(3)Section 144C

…e mercantile provisions it should be allowed in the year of creation itself. The assessee has also drawn reference to the principles laid down by the Hon'ble Apex Court in the case of M/s Rotork Controls India (P) Ltd (314 ITR 62) and M/s Bharat Earth Movers (245 ITR 428). According to us the provision for circuit accruals is made in compliance of accounting standards issued by the Institute of Chartered Accountants of India and also on a proper scientific basis backed by documentation. Therefore , we hold that the circuit accruals are created on scientific basis and thus needs to be allowed in the year of creati…

Firstsource Solutions Ltd, Mumbai vs. DCIT Cir 5(2), Mumbai

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

ITA 3539/MUM/2016[2003-04]Status: DisposedITAT Mumbai05 Jul 2019AY 2003-04

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Firstsource Solutions Ltd. Vs. The Deputy Commissioner 5Th Floor, Paradigm B Of Income Tax, Circle- 5(2) Mind Space, New Link Road Aayakar Bhavan, Malad (W) Maharshi Karve Road, Mumbai – 400 064 Mumbai – 400 020 Pan/Gir No.Aaaci8904N (Appellant) .. (Respondent)

Section 143(3)

…en to income account. He submitted that these provisions were made on account of accounting compulsions under matching principle and hence the same is allowable as deduction. In this regard, the assessee relied on following case law:- (a) Bharat Earth Movers (245 ITR 428)(SC) (b) CIT Vs. United Motors (India) Ltd (181 ITR 347)(Bom) (c) Rotork Controls India (P) Ltd Vs. CIT (180 Taxman 422)(SC) (d) CIT Vs. Nokia Siemens Networks India (14 taxmann.com 84)(Kar) 21. The Ld D.R, on the contrary, submitted that the assessee has not shown that the liability in respect of above said expenses has accrued during the year u…

Mokama Munger Highway Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 2146/HYD/2018[2015-16]Status: DisposedITAT Hyderabad03 Jul 2019AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri D.V. AnjaneyuluFor Respondent: Shri Y.V.S.T. Sai, (CIT) DR

Section 143(1)Section 143(2)

…for the assessee had relied upon the following decisions to argue that where the provision is made on a reasonable and scientific basis for meeting its future liabilities, then such provision is allowable as a deduction: a) Bharat Earth Movers vs. CIT (2000) 245 ITR 428 (S.C) b) Rotork Controls India (P) Ltd vs. CIT (2009) 314 ITR 62 (S.C) c) CIT vs. Hewelett Packard India (P) Ltd 314 ITR 55 (Delhi) d) Aggarwal ad Modi Enterprises (Cinema Project) Co. (P) Ltd vs. CIT (2016) 381 ITR 469 (Del.) Page 20 of 25 ITA Nos 1729 2145 and 2146 of 2018 Mokama Munger Highway Ltd Hyderabad. e) DCIT vs. Vs. First Solutions…

Mokama Munger Highway Limited, Hyderabad vs. Income Tax Officer, Ward-16(4), Hyderabad

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 2145/HYD/2018[2014-15]Status: DisposedITAT Hyderabad03 Jul 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri D.V. AnjaneyuluFor Respondent: Shri Y.V.S.T. Sai, (CIT) DR

Section 143(1)Section 143(2)

…for the assessee had relied upon the following decisions to argue that where the provision is made on a reasonable and scientific basis for meeting its future liabilities, then such provision is allowable as a deduction: a) Bharat Earth Movers vs. CIT (2000) 245 ITR 428 (S.C) b) Rotork Controls India (P) Ltd vs. CIT (2009) 314 ITR 62 (S.C) c) CIT vs. Hewelett Packard India (P) Ltd 314 ITR 55 (Delhi) d) Aggarwal ad Modi Enterprises (Cinema Project) Co. (P) Ltd vs. CIT (2016) 381 ITR 469 (Del.) Page 20 of 25 ITA Nos 1729 2145 and 2146 of 2018 Mokama Munger Highway Ltd Hyderabad. e) DCIT vs. Vs. First Solutions…

Mokama Munger Highway Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-16(2), Hyderabad

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 1729/HYD/2018[2013-14]Status: DisposedITAT Hyderabad03 Jul 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri D.V. AnjaneyuluFor Respondent: Shri Y.V.S.T. Sai, (CIT) DR

Section 143(1)Section 143(2)

…for the assessee had relied upon the following decisions to argue that where the provision is made on a reasonable and scientific basis for meeting its future liabilities, then such provision is allowable as a deduction: a) Bharat Earth Movers vs. CIT (2000) 245 ITR 428 (S.C) b) Rotork Controls India (P) Ltd vs. CIT (2009) 314 ITR 62 (S.C) c) CIT vs. Hewelett Packard India (P) Ltd 314 ITR 55 (Delhi) d) Aggarwal ad Modi Enterprises (Cinema Project) Co. (P) Ltd vs. CIT (2016) 381 ITR 469 (Del.) Page 20 of 25 ITA Nos 1729 2145 and 2146 of 2018 Mokama Munger Highway Ltd Hyderabad. e) DCIT vs. Vs. First Solutions…

Bharat Earth Movers v. CIT

What is Bharat Earth Movers v. CIT authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing Bharat Earth Movers v. CIT

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

Ranbaxy Laboratories Ltd., Delhi vs. DCIT, New Delhi

M/S. Ranbaxy Laboratories Limited, New Delhi vs. Addl. CIT, New Delhi

Addl CIT -- 10(1), Mumbai vs. Agc Network Ltd ( Formerly Known As Avaya Global Connect Ltd), Mumbai

The ACIT, Ernakulam vs. M/S.Nitta Gelatine India Ltd, Cochin

The ACIT, Cochin vs. M/S.Nitta Gelatine India Ltd, Cochin

At & T Communication Services India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

At & T Global Network Services (India) Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 1, New Delhi

Firstsource Solutions Ltd, Mumbai vs. DCIT Cir 5(2), Mumbai

Mokama Munger Highway Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad

Mokama Munger Highway Limited, Hyderabad vs. Income Tax Officer, Ward-16(4), Hyderabad

Mokama Munger Highway Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-16(2), Hyderabad