Bharat Earth Movers v. CIT

245 ITR 428Supreme Court of India2000#52 most cited

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.

901

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2006 to 2026.

Also referred to as

Bharat Earth Movers v CIT · 245 ITR 428 · ascertainable liability · unascertainable liability · accrued liability · provision for expenses · deduction · accounting year · future discharge

Also reported as

112 Taxmann 616 SCC 645162 CTR 325

Sections most often in play

Section 37(1)Section 143(3)Section 115JBSection 14ASection 40(a)(ia)Section 195Section 148Section 1961
Read the full judgment

Issues it is cited on

section 35dmercantile system of accountingenduring benefitintangible assetssection 40(a)(i)section 35revenue expenditurebook profitssection 37(1)section 115jbamalgamationsection 37

Judgments citing Bharat Earth Movers v. CIT

Pr. Commissioner of Income Tax, Noida vs. Triveni Engineering and Industries Ltd

ITA/303/2025HC Delhi03 Sept 2025

Bench: Hon ’Ble Supreme Court? Iii. Whether On The Facts & Circumstances Of The Case, The Ld.

Section 260A

…ely for the purpose of business u/s 37(1) of the Act. Its second substantive ground raised herein fails therefore. 12. We now advert to the assessee’s instant grievance seeking to allow the impugned provision wherein case law Bharat Earth Movers v. CIT (2000) 245 ITR 428 (SC); Calcutta Company Ltd. v. CIT (1959) 37 ITR 1 (SC); & CIT v. Triveni Engineering & Industries Ltd. (2011) 336 ITR 374 (Delhi) i.e. the assessee itself, in paras 6,7,8 & 11 has held that such a provision based on scientific computation formula could indeed be allowed. 13. Learned counsel further reiterates the assessee’s stand that it has all…

M/S.Apollo Tyres Ltd, Cochin vs. The Principal Commissioner of Incometax, Cochin

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

…ibunal for AY 2010-11 in the context of provisions of section 201 proceedings 31 Apollo Tyres Ltd. held that there was no obligation to deduct tax at source following the decisions of the Hon'ble Supreme Court in the case of Bharat Earth Movers v. CIT [2000] 245 ITR 428 (SC) and Rotork Controls India P. Ltd. v. CIT [2009] 314 ITR 62 (SC). 16. We have carefully perused the orders of the lower authorities and submissions made by the learned counsel for the assessee. The provisions were made by the assessee company for meeting the liability towards business promotion expenditure outside India. It is settled positi…

Narayana Hrudayalaya Limited, Bengaluru vs. ACIT, Circle-2(3)(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 246/BANG/2025[2012-13]Status: DisposedITAT Bangalore26 Aug 2025AY 2012-13

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2012-13

For Appellant: Shri Monish Sowkar, AdvocateFor Respondent: Shri Thamba Mahendra, Jt.CIT(DR)(ITAT), Bengaluru
Section 115JSection 143(3)Section 271Section 271(1)(c)Section 274Section 43B

…decision of the Hon’ble Calcutta High Court in the case of Exide Industries Ltd. v. UOI wherein it has been held that the provisions of section 43B(f) are arbitrary, unconscionable and de hors the Apex Court decision in the case of Bharat Earth Movers v. CIT, 245 ITR 428. This was in the case of a Writ Petition filed by that assessee contending that the provisions of section 43B(f) are ultra vires. In that case the Single Judge dismissed the Writ Petition of the assessee whereas the Division Bench allowed the Writ Petition of the assessee and held that section 43B(f) is struck down being arbitrary, unconscionable…

Deputy Commissioner of Income Tax, Chennai vs. Mrf Limited, Chennai

In the result, all the appeals filed by the Revenue are dismissed

ITA 911/CHNY/2025[2016-17]Status: DisposedITAT Chennai14 Aug 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Mr.Shiva Srinivas, CIT
Section 143(3)Section 147Section 148

…5 :: the full value of the liability is recognized in the books in accordance with the accounting principles and applicable mercantile system of accounting. 5.3 Further the Ld.Counsel relied on the Hon'ble Supreme Court in Bharat Earth Movers vs. CIT [2000] 245 ITR 428 (SC) held as follows: "4. The law is settled: if a business liability has definitely arisen in the accounting year, the deduction should be allowed although the liability may have to be quantified and discharged at a future date." Hence, the ld. Counsel argued that the entire liability is allowable as revenue expenditure/ depreciation on the ca…

Deputy Commissioner of Income Tax, Chennai vs. Mrf Limited, Chennai

In the result, all the appeals filed by the Revenue are dismissed

ITA 910/CHNY/2025[2013-14]Status: DisposedITAT Chennai14 Aug 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Mr.Shiva Srinivas, CIT
Section 143(3)Section 147Section 148

…5 :: the full value of the liability is recognized in the books in accordance with the accounting principles and applicable mercantile system of accounting. 5.3 Further the Ld.Counsel relied on the Hon'ble Supreme Court in Bharat Earth Movers vs. CIT [2000] 245 ITR 428 (SC) held as follows: "4. The law is settled: if a business liability has definitely arisen in the accounting year, the deduction should be allowed although the liability may have to be quantified and discharged at a future date." Hence, the ld. Counsel argued that the entire liability is allowable as revenue expenditure/ depreciation on the ca…

Deputy Commissioner of Income Tax, Chennai vs. Mrf Limited, Chennai

In the result, all the appeals filed by the Revenue are dismissed

ITA 909/CHNY/2025[2015-16]Status: DisposedITAT Chennai14 Aug 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Mr.Shiva Srinivas, CIT
Section 143(3)Section 147Section 148

…5 :: the full value of the liability is recognized in the books in accordance with the accounting principles and applicable mercantile system of accounting. 5.3 Further the Ld.Counsel relied on the Hon'ble Supreme Court in Bharat Earth Movers vs. CIT [2000] 245 ITR 428 (SC) held as follows: "4. The law is settled: if a business liability has definitely arisen in the accounting year, the deduction should be allowed although the liability may have to be quantified and discharged at a future date." Hence, the ld. Counsel argued that the entire liability is allowable as revenue expenditure/ depreciation on the ca…

Dy. Commissioner of Income Tax, Central Circle-18, Delhi vs. M/S Delhivery Limited, Delhi

In the result ground no 8 of the appeal is allowed

ITA 585/DEL/2025[2016-17]Status: DisposedITAT Delhi13 Aug 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms Pooja Swaroop, CIT-DR &
Section 143(3)Section 37(1)

…the end of the fourth year when the options are exercised by the employees. Now the question arises as to whether the liability at the end of each year can be construed as a contingent one? 9.3.3 The Hon'ble Supreme Court in Bharat Earth Movers v. CIT [2000] 245 ITR 428/112 Taxman 61 dealt with the deductibility or otherwise of provision for liability towards encashment of earned leave. In that case, the company floated beneficial scheme for its employees for encashment of leave. The earned leave could be accumulated up to certain days. The assessee created provision of Rs. 62.25 lakh for encashment of accrued l…

Dy. Commissioner of Income Tax, Central Circle-18, Delhi vs. M/S Delhivery Limited, Delhi

In the result ground no 8 of the appeal is allowed

ITA 573/DEL/2025[2020-21]Status: DisposedITAT Delhi13 Aug 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Ms Pooja Swaroop, CIT-DR &
Section 143(3)Section 37(1)

…the end of the fourth year when the options are exercised by the employees. Now the question arises as to whether the liability at the end of each year can be construed as a contingent one? 9.3.3 The Hon'ble Supreme Court in Bharat Earth Movers v. CIT [2000] 245 ITR 428/112 Taxman 61 dealt with the deductibility or otherwise of provision for liability towards encashment of earned leave. In that case, the company floated beneficial scheme for its employees for encashment of leave. The earned leave could be accumulated up to certain days. The assessee created provision of Rs. 62.25 lakh for encashment of accrued l…

Dy..C.I.T., Bangalore vs. M/S State Bank of Mysore, Bangalore

In the result, the appeal of the Revenue Ground-3 is dismissed

ITA 683/BANG/2015[2010-11]Status: DisposedITAT Mumbai05 Aug 2025AY 2010-11

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjee

For Appellant: Shri Ketan Ved & Ninad PatadeFor Respondent: Shri P.C. Chhotaray, Spl. Counsel
Section 143(3)Section 250Section 36(1)(vii)Section 36(1)(viia)Section 41(1)Section 41(4)

…ground 2.1 to 2.3, the said provision is an ascertained liability, determined based on reasonable certainty and hence, clearly allowable. Reliance in this regard is placed on the decision of the Supreme Court in the case of Bharat Earth Movers Vs. CIT [2000] 245 ITR 428 (SC), wherein it is held that the liability is not a contingent one if the liability has been incurred during the accounting year and an estimate with reasonable certainty can be made, even if the liability is to be discharged at a future date. We accordingly, dismiss this issue of revenue's appeal.” 21. Consistent with the decision taken by the…

State Bank of Mysore, Bangalore vs. JCIT, Bangalore

In the result, the appeal of the Revenue Ground-3 is dismissed

ITA 660/BANG/2015[2010-11]Status: DisposedITAT Mumbai05 Aug 2025AY 2010-11

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeestate Bank Of India Vs Joint Commissioner Of Income-Tax, (Erstwhile State Bank Of Large Tax Payers Unit, Bangalore Mysore Prior To Merger) Local Head Office Compliance Department, 4Th Floor, 65, St. Marks Road, Bangalore-560 001 Pan: Aaccs0155P Appellant Respondent Deputy Commissioner Of Vs State Bank Of Mysore Income-Tax, Ltu, Circle-1, Head Office, Finance & Accounts Bangalore Department, Kg Road, Bangalore- 560 009 Pan: Aaccs0155P Appellant Respondent

For Appellant: Shri Ketan Ved & Ninad PatadeFor Respondent: Shri P.C. Chhotaray, Spl. Counsel
Section 143(3)Section 250Section 36(1)(vii)Section 36(1)(viia)Section 41(1)Section 41(4)

…ground 2.1 to 2.3, the said provision is an ascertained liability, determined based on reasonable certainty and hence, clearly allowable. Reliance in this regard is placed on the decision of the Supreme Court in the case of Bharat Earth Movers Vs. CIT [2000] 245 ITR 428 (SC), wherein it is held that the liability is not a contingent one if the liability has been incurred during the accounting year and an estimate with reasonable certainty can be made, even if the liability is to be discharged at a future date. We accordingly, dismiss this issue of revenue’s appeal.” 21. Consistent with the decision taken by the…

Ogd Services Limited, Mumbai vs. DCIT, Circle 14(1)(1), Mumbai

In the result, the appeal is allowed

ITA 1407/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Aug 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Devendra Jain, ARFor Respondent: Mr. Virabhadra S. Mahajan,(Sr. DR)
Section 143(3)Section 271Section 271(1)(c)Section 274Section 43BSection 44A

…ble Calcutta High Court in the case of Exide Industries Ltd. vs. UOI (2007) 292 ITR 470 and claiming that the provisions of section 43B(f) of the Act stood struck offin view of the decision of thehon Apex Court in the case of Bharat Earth Movers vs CIT (2000) 245 ITR 428.He opined that the hon'ble Apex Court had admitted SLP filed by the Revenue against the above decision of the hon'ble Calcutta High Court. In the interim order passed by the hon'ble Apex Court in this case, the assessee was directed to pay tax as if section 43B(f) is in the Statute book. Hence, in view of the interim order of hon'ble Apex Court,…

Deputy Commissioner of Income Tax, Central Circle 6(3), Mumbai vs. Coimbatore Integrated Waste Management Company Private Ltd, Mumbai

In the result, the appeal filed by the revenue stands dismissed

ITA 1021/MUM/2025[2018]Status: DisposedITAT Mumbai24 Jul 2025

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankardcit, Cc – 6(3) Vs. Coimbatore Integrated Room No. 450, 4Th Floor, Waste Management Kautilya Bhawan, Bkc Company Pvt Ltd Mumbai – 400051. Kansas Avenue, Trilok Apartments, Civil Aerodrome P., Coimbatore South Pan/Gir No. Adcc3184B (Applicant) (Respondent)

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER DCIT, CC – 6(3) Vs. Coimbatore Integrated Room No. 450, 4th Floor, Waste Management Kautilya Bhawan, BKC Company Pvt Ltd Mumbai – 400051. Kansas Avenue, Trilok Apartments, Civil Aerodrome P., Coimbatore South PAN/GIR No. ADCC3184B (Applicant) (Respondent) Assessee by Shri Kirit kamdar Revenue by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 02.07.2025 Date of Pronouncement 24.07.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by th…

The Asst. CIT., Circle-1(1), Baroda vs. Ambalal Sarabhai Enterprises Limited, Baroda

In the result, the appeal is allowed for statistical purposes

ITA 2033/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &
Section 115JSection 14ASection 50

…ltiple decisions including Bharat Earth Movers v. ITA No. 954/Ahd/2016, 1315/Ahd/2016, 1807/Ahd/2017 & 2033/Ahd/2017 Ambalal Sarabhai Enterprises Ltd. vs. DCIT & DCIT/ACIT vs. Ambalal Sarabhai Enterprises Ltd. Asst. Years –2011-12 & 2012-13 - 19– CIT [2000] 245 ITR 428 (SC), is that a liability becomes allowable when it accrues, i.e., when the assessee incurs an enforceable obligation. In the present case, we note that the liability is backed by Government demand notices and further confirmed through interim High Court directions. Though disputed, the liability is neither unascertainable nor contingent in natur…

Ambalal Sarabhai Enterprises Limited, Baroda vs. The Dy.CIT., Circle-1(1), Baroda

In the result, the appeal is allowed for statistical purposes

ITA 1807/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &
Section 115JSection 14ASection 50

…ltiple decisions including Bharat Earth Movers v. ITA No. 954/Ahd/2016, 1315/Ahd/2016, 1807/Ahd/2017 & 2033/Ahd/2017 Ambalal Sarabhai Enterprises Ltd. vs. DCIT & DCIT/ACIT vs. Ambalal Sarabhai Enterprises Ltd. Asst. Years –2011-12 & 2012-13 - 19– CIT [2000] 245 ITR 428 (SC), is that a liability becomes allowable when it accrues, i.e., when the assessee incurs an enforceable obligation. In the present case, we note that the liability is backed by Government demand notices and further confirmed through interim High Court directions. Though disputed, the liability is neither unascertainable nor contingent in natur…

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy. Commissioner of Income Tax-1(1)(1), Baroda

In the result, the appeal is allowed for statistical purposes

ITA 954/AHD/2016[2011-12]Status: FixedITAT Ahmedabad08 Jul 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent byFor Respondent: Shri Bandish Soparkar, A.R
Section 115JSection 144Section 50

…ultiple decisions including Bharat Earth Movers v. ITA No. 954/Ahd/2016, 1315/Ahd/2016, 1807/Ahd/2017 & 2033/Ahd/2017 Ambalal Sarabhai Enterprises Ltd. vs. DCIT & DCIT/ACIT vs. Ambalal Sarabhai Enterprises Ltd. Asst. Years –2011-12 & 2012-13 - 16 - CIT [2000] 245 ITR 428 (SC), is that a liability becomes allowable when it accrues, i.e., when the assessee incurs an enforceable obligation. In the present case, we note that the liability is backed by Government demand notices and further confirmed through interim High Court directions. Though disputed, the liability is neither unascertainable nor contingent in natur…

The Dy.Commissioner of Income Tax, Circle-1(1)(1), Vadodara vs. Ambalal Sarabhi Enterprises Limited, Vadodara

In the result, the appeal is allowed for statistical purposes

ITA 1315/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &
Section 115JSection 144Section 50

…multiple decisions including Bharat Earth Movers v. ITA No. 954/Ahd/2016, 1315/Ahd/2016, 1807/Ahd/2017 & 2033/Ahd/2017 Ambalal Sarabhai Enterprises Ltd. vs. DCIT & DCIT/ACIT vs. Ambalal Sarabhai Enterprises Ltd. Asst. Years –2011-12 & 2012-13 -18- CIT [2000] 245 ITR 428 (SC), is that a liability becomes allowable when it accrues, i.e., when the assessee incurs an enforceable obligation. In the present case, we note that the liability is backed by Government demand notices and further confirmed through interim High Court directions. Though disputed, the liability is neither unascertainable nor contingent in natur…

Dai-Ichi Karkaria Limited, Mumbai vs. DCIT, Circle-1(1)(1), Mumbai

In the result, ground no. 4 of the assessee is allowed

ITA 1588/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jun 2025AY 2017-18

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 115JSection 14ASection 254(1)Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Dai-ichi Karkaria Limited DCIT Circle 1(1)(1), 3rd Floor, Liberty Building, Vs. Room No. 533, 5th Floor, Sir VT Marg, Marine Lines, Aayakar Bhawan, Mumbai-400020. M.K. Road, Mumbai-400020. PAN: AAACD0548F (Appellant) .. (Respondent) Assessee by Ms. Priyanka Jain CA /AR Revenue by Shri. Annavaram Kosuri, Sr. DR Date of Hearing 25/06/2025 Date of Pronouncement 30/06/2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. Th…

Mahua Bharatpur Expressways Limited (Formerly Known As Madhucon Agra- Jaipur Expressways Limited), Hyderabad vs. ACIT, Circle-16(2), Hyderabad

In the result, Revenue appeals for the A

ITA 308/HYD/2021[2013-14]Status: DisposedITAT Hyderabad02 Jun 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: Shri B Balakrishna, CIT (DR)
Section 43Section 43(1)

…ITA Nos 285 286 of 2018 and ITA No.308 of 2021 Madhucon Agra Jaipur Expressways Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15) Dy. Commissioner of Vs. Madhucon Agra Income Tax, Circle 16(2) Expressway Ltd Hyderabad Hyderabad PAN:AAECM4426F (Appellant) (Respondent) आ.अपी.सं /ITA No308/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2013-14) Mahu Bharartpur Vs. Dy. Commissioner of E…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Madhucon Agra Jaipur Expressways Limited, Hyderabad

In the result, Revenue appeals for the A

ITA 286/HYD/2018[2014-15]Status: DisposedITAT Hyderabad02 Jun 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: Shri B Balakrishna, CIT (DR)
Section 43Section 43(1)

…ITA Nos 285 286 of 2018 and ITA No.308 of 2021 Madhucon Agra Jaipur Expressways Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15) Dy. Commissioner of Vs. Madhucon Agra Income Tax, Circle 16(2) Expressway Ltd Hyderabad Hyderabad PAN:AAECM4426F (Appellant) (Respondent) आ.अपी.सं /ITA No308/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2013-14) Mahu Bharartpur Vs. Dy. Commissioner of E…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Madhucon Agra Jaipur Expressways Limited, Hyderabad

In the result, Revenue appeals for the A

ITA 285/HYD/2018[2013-14]Status: DisposedITAT Hyderabad02 Jun 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15)

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: Shri B Balakrishna, CIT (DR)
Section 43Section 43(1)

…ITA Nos 285 286 of 2018 and ITA No.308 of 2021 Madhucon Agra Jaipur Expressways Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.285 & 286/Hyd/2018 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15) Dy. Commissioner of Vs. Madhucon Agra Income Tax, Circle 16(2) Expressway Ltd Hyderabad Hyderabad PAN:AAECM4426F (Appellant) (Respondent) आ.अपी.सं /ITA No308/Hyd/2021 (िनधा"रण वष"/Assessment Year: 2013-14) Mahu Bharartpur Vs. Dy. Commissioner of E…