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 367,154 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

DCIT Ltu 1, Chennai vs. M/S Royal Sundaram General Insurance Company Limited, Chennai

ITA 491/CHNY/2018[2008-09]Status: DisposedITAT Chennai08 Jan 2025AY 2008-09

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By : Shri Vikaram Vijayaraghavan, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, सुनवाई की तारीख/Date Of Hearing : Sr.Standing Counsel For It Dept. घोषणा की तारीख /Date Of Pronouncement 15.10.2024 08.01.2025 Per Bench: आदेश / Order The Following Appeals Have Been Raised By The Appellant Assessee & Appellant Revenue Contesting Assessment / Appellate Orders For Ays 2008-09 To Ay 2014-15. As The Grounds Of Appeal In Respective Appeals Of Assessee & Revenue Are Largely Common, All The Appeals Are Adjudicated Through This Common Orders. S. No. A Appeal Nos. B Ays C Appellate D Cit(A) Order Details E Revenue F 1

For Appellant: Shri Vikaram Vijayaraghavan, AdvocateFor Respondent: Shri A.Sanjay for Ms V.Pushpa
Section 143(3)Section 148

…the adjustment, considered the reserve for unexpired risks as an unascertained liability which is required to be added and included for the purpose of book profits u/s 115JB of the Act. The reliance placed by the assessee on Bharat Earth Movers v. CIT (2000) 245 ITR 428 (SC) was disregarded on the basis that it is in respect of actuarial valuation of leave encashment and not applicable to facts of the assessee. 6. We find that the ld. AR submitted that the "Reserve for Unexpired Risk" represents that part of net premium which is attributable to and set aside for subsequent risks to be borne by the assesse under…

H.P.State Civil Supplies Corporation vs. Asstt.Commissioner of Income Tax

ITA/56/2008HC Himachal Pradesh31 Dec 2024

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SATYEN VAIDYA

Section 260Section 37Section 37(1)

…37 of the Income Tax Act, 1961 d deductible from gross profit? iii) Whether leave encashment is a current or present liability or a contingent liability in view of the principles laid down by the Hon'ble Supreme Court in the case of Bharat Earth Movers 245 ITR 428 (SC) and thus accordingly allowable as an expense deductible from gross profit? iv) Whether the provision for leave encashment is a defined benefit entitled to be allowed as an expense during the -3- year in which such provision is made in books of accounts in view of Accounting Standard 15 issued by ICAI? (v) Whether the…

Barmer Lignite Mining Co. Ltd., C-Scheme, Jaipur vs. DCIT, Circle-6, Jaipur

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 463/JPR/2023[2020-21]Status: DisposedITAT Jaipur16 Dec 2024AY 2020-21

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 452 to 455/JPR/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) DCIT, Circle-6, Jaipur, NCRB, Jaipur – 302 001 PAN No.: AADCB 0574G ..... Appellant Vs. M/s. Barmer Lignite Mining Company Limited Udyog Bhawan Campus, Khanij Bhawan, Tilak Marg, C-Scheme, Jaipur-302 005 ..... Respondent ITA Nos. 460 to 463/JPR/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) M/s. Barmer Lignite Mining Company Limited, Udyog Bhawan Campus, Khanij Bhawan, Tilak Marg, C-Scheme, Jaipur-302 0…

Barmer Lignite Mining Co. Ltd., C-Scheme, Jaipur vs. DCIT, Circle-6, Jaipur

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 462/JPR/2023[2018-19]Status: DisposedITAT Jaipur16 Dec 2024AY 2018-19

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 452 to 455/JPR/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) DCIT, Circle-6, Jaipur, NCRB, Jaipur – 302 001 PAN No.: AADCB 0574G ..... Appellant Vs. M/s. Barmer Lignite Mining Company Limited Udyog Bhawan Campus, Khanij Bhawan, Tilak Marg, C-Scheme, Jaipur-302 005 ..... Respondent ITA Nos. 460 to 463/JPR/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) M/s. Barmer Lignite Mining Company Limited, Udyog Bhawan Campus, Khanij Bhawan, Tilak Marg, C-Scheme, Jaipur-302 0…

Barmer Lignite Mining Co. Ltd., C-Scheme, Jaipur vs. DCIT, Circle-6, Jaipur

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 461/JPR/2023[2017-18]Status: DisposedITAT Jaipur16 Dec 2024AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 452 to 455/JPR/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) DCIT, Circle-6, Jaipur, NCRB, Jaipur – 302 001 PAN No.: AADCB 0574G ..... Appellant Vs. M/s. Barmer Lignite Mining Company Limited Udyog Bhawan Campus, Khanij Bhawan, Tilak Marg, C-Scheme, Jaipur-302 005 ..... Respondent ITA Nos. 460 to 463/JPR/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) M/s. Barmer Lignite Mining Company Limited, Udyog Bhawan Campus, Khanij Bhawan, Tilak Marg, C-Scheme, Jaipur-302 0…

Barmer Lignite Mining Co. Ltd., C-Scheme, Jaipur vs. DCIT, Circle-6, Jaipur

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 460/JPR/2023[2016-17]Status: DisposedITAT Jaipur16 Dec 2024AY 2016-17
Section 234ASection 250Section 94E

…2 PER GAGAN GOYAL, A.M: These are cross appeals by the revenue and assessee both are directed against the order of NFAC, Delhi dated 29.05.2023 passed u/s. 250 of the Income Tax Act, 1961 (in short ‘the Act') for A.Ys. 2016-17 to 2018-19 & 2020-21. The revenue has raised the following grounds of appeal:- In ITA No. 452/JP/2023 1. Whether in the facts and circumstances of the case and in law the Ld. CIT (A) has erred in upholding the assessee's claim for Mines Closure Plan of Rs.9, 06, 00,000/- as admissible expenditure in the year under consideration without appreciating the fact that the said amount set apart by…

DCIT, Circle-6, Jaipur, Ncrb vs. Barmer Lignite Mining Company Limited, Udyog Bhawan, Jaipur

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 455/JPR/2023[2020-21]Status: DisposedITAT Jaipur16 Dec 2024AY 2020-21

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 452 to 455/JPR/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) DCIT, Circle-6, Jaipur, NCRB, Jaipur – 302 001 PAN No.: AADCB 0574G ..... Appellant Vs. M/s. Barmer Lignite Mining Company Limited Udyog Bhawan Campus, Khanij Bhawan, Tilak Marg, C-Scheme, Jaipur-302 005 ..... Respondent ITA Nos. 460 to 463/JPR/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) M/s. Barmer Lignite Mining Company Limited, Udyog Bhawan Campus, Khanij Bhawan, Tilak Marg, C-Scheme, Jaipur-302 0…

DCIT, Circle-6, Jaipur, Ncrb vs. Barmer Lignite Mining Company Limited, Udyog Bhawan, Jaipur

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 454/JPR/2023[2018-19]Status: DisposedITAT Jaipur16 Dec 2024AY 2018-19

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 452 to 455/JPR/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) DCIT, Circle-6, Jaipur, NCRB, Jaipur – 302 001 PAN No.: AADCB 0574G ..... Appellant Vs. M/s. Barmer Lignite Mining Company Limited Udyog Bhawan Campus, Khanij Bhawan, Tilak Marg, C-Scheme, Jaipur-302 005 ..... Respondent ITA Nos. 460 to 463/JPR/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) M/s. Barmer Lignite Mining Company Limited, Udyog Bhawan Campus, Khanij Bhawan, Tilak Marg, C-Scheme, Jaipur-302 0…

DCIT, Circle 6, Jaipur, Ncrb, Jpr vs. Barmer Lignite Mining Company Limited, Udyog Bhawan Jaipur

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 453/JPR/2023[2017-18]Status: DisposedITAT Jaipur16 Dec 2024AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 452 to 455/JPR/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) DCIT, Circle-6, Jaipur, NCRB, Jaipur – 302 001 PAN No.: AADCB 0574G ..... Appellant Vs. M/s. Barmer Lignite Mining Company Limited Udyog Bhawan Campus, Khanij Bhawan, Tilak Marg, C-Scheme, Jaipur-302 005 ..... Respondent ITA Nos. 460 to 463/JPR/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) M/s. Barmer Lignite Mining Company Limited, Udyog Bhawan Campus, Khanij Bhawan, Tilak Marg, C-Scheme, Jaipur-302 0…

DCIT, Circle-6 Jaipur, Ncrb, Jaipur vs. Barmer Lignite Mining Company Limited, Udyog Bhawan, Tilak Nagar Jpr

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 452/JPR/2023[2016-17]Status: DisposedITAT Jaipur16 Dec 2024AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 452 to 455/JPR/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) DCIT, Circle-6, Jaipur, NCRB, Jaipur – 302 001 PAN No.: AADCB 0574G ..... Appellant Vs. M/s. Barmer Lignite Mining Company Limited Udyog Bhawan Campus, Khanij Bhawan, Tilak Marg, C-Scheme, Jaipur-302 005 ..... Respondent ITA Nos. 460 to 463/JPR/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) M/s. Barmer Lignite Mining Company Limited, Udyog Bhawan Campus, Khanij Bhawan, Tilak Marg, C-Scheme, Jaipur-302 0…

Indus Towers Limited (Formerly Known As Bharti Infratel Ltd and As Successor in Interest of Erstwhile Indus Tower Ltd), Gurugram, Haryana vs. DCIT, Circle 12(1), New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2762/DEL/2023[2010-11]Status: DisposedITAT Delhi10 Dec 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarindus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Acit, Vs. Indus Towers Ltd, 4Th Floor, Dlf Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Indus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Assessee By : Shri Ajay Vohra, Sr. Adv Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Ms. Shaurya Jain, Ca Revenue By: Shri Mukesh Kumar Jain, Cit Dr Date Of Hearing 12/09/2024 Date Of Pronouncement 10/12/2024

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Mukesh Kumar Jain, CIT DR
Section 115JSection 139(5)Section 142Section 143(3)Section 148

…made for expenses on account of SRO/ ARO as an ascertained liability. Reliance is also placed on the decision of the Hon‟ble Supreme Court in the case of Rotork Constrols India (P) Ltd vs CIT reported in 314 ITR 62 (SC) and Bharat Earth Movers Ltd reported in 245 ITR 428 (SC). Hence, it become an allowable expenditure both under the normal provisions of the Act as well as in the computation of book profit u/s 115JB of the Act. Accordingly, Ground Nos. 4, 9, 11 and 12 raised by the assessee are hereby allowed. 6. Ground No. 5, 5.1, 9 and 13 raised by the assessee are challenging the disallowance of provision for…

ACIT, Circle 10, New Delhi vs. Indus Tower Limited, Gurgaon

In the result, the appeal of the revenue is dismissed

ITA 2212/DEL/2023[2010-11]Status: DisposedITAT Delhi10 Dec 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarindus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Acit, Vs. Indus Towers Ltd, 4Th Floor, Dlf Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Indus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Assessee By : Shri Ajay Vohra, Sr. Adv Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Ms. Shaurya Jain, Ca Revenue By: Shri Mukesh Kumar Jain, Cit Dr Date Of Hearing 12/09/2024 Date Of Pronouncement 10/12/2024

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Mukesh Kumar Jain, CIT DR
Section 115JSection 139(5)Section 142Section 143(3)Section 148

…made for expenses on account of SRO/ ARO as an ascertained liability. Reliance is also placed on the decision of the Hon‟ble Supreme Court in the case of Rotork Constrols India (P) Ltd vs CIT reported in 314 ITR 62 (SC) and Bharat Earth Movers Ltd reported in 245 ITR 428 (SC). Hence, it become an allowable expenditure both under the normal provisions of the Act as well as in the computation of book profit u/s 115JB of the Act. Accordingly, Ground Nos. 4, 9, 11 and 12 raised by the assessee are hereby allowed. 6. Ground No. 5, 5.1, 9 and 13 raised by the assessee are challenging the disallowance of provision for…

Indus Towers Ltd., Gurgaon vs. DCIT Circle 12(1), New Delhi

In the result, the appeal of the revenue is dismissed

ITA 1962/DEL/2023[2010-11]Status: DisposedITAT Delhi10 Dec 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarindus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Acit, Vs. Indus Towers Ltd, 4Th Floor, Dlf Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Indus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Assessee By : Shri Ajay Vohra, Sr. Adv Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Ms. Shaurya Jain, Ca Revenue By: Shri Mukesh Kumar Jain, Cit Dr Date Of Hearing 12/09/2024 Date Of Pronouncement 10/12/2024

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Mukesh Kumar Jain, CIT DR
Section 115JSection 139(5)Section 142Section 143(3)Section 148

…made for expenses on account of SRO/ ARO as an ascertained liability. Reliance is also placed on the decision of the Hon‟ble Supreme Court in the case of Rotork Constrols India (P) Ltd vs CIT reported in 314 ITR 62 (SC) and Bharat Earth Movers Ltd reported in 245 ITR 428 (SC). Hence, it become an allowable expenditure both under the normal provisions of the Act as well as in the computation of book profit u/s 115JB of the Act. Accordingly, Ground Nos. 4, 9, 11 and 12 raised by the assessee are hereby allowed. 6. Ground No. 5, 5.1, 9 and 13 raised by the assessee are challenging the disallowance of provision for…

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

ITA 2067/AHD/2016[2007-08]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…The provisions for gratuity and leave encashment are recognized liabilities, determined scientifically for services rendered by employees during the relevant period. In the landmark judgment in case of Bharat Earth Movers v. Commissioner of Income-Tax [2000] 245 ITR 428 (SC), the Hon’ble Supreme Court held that a liability arising from an obligation that has already accrued, though the payment may ITA No.1772/Ahd/2015 and other 8 appeals Ambalal Sarabhai Enterprises Ltd. vs. ACIT-DCIT (by Assessee and Revenue) Asst. Years : 2002-03 to 2007-08 79 be deferred, is not a contingent liability. Such liabilities, if…

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

ITA 2066/AHD/2016[2005-06]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2005-06

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…The provisions for gratuity and leave encashment are recognized liabilities, determined scientifically for services rendered by employees during the relevant period. In the landmark judgment in case of Bharat Earth Movers v. Commissioner of Income-Tax [2000] 245 ITR 428 (SC), the Hon’ble Supreme Court held that a liability arising from an obligation that has already accrued, though the payment may ITA No.1772/Ahd/2015 and other 8 appeals Ambalal Sarabhai Enterprises Ltd. vs. ACIT-DCIT (by Assessee and Revenue) Asst. Years : 2002-03 to 2007-08 79 be deferred, is not a contingent liability. Such liabilities, if…

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

ITA 1783/AHD/2016[2007-08]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…The provisions for gratuity and leave encashment are recognized liabilities, determined scientifically for services rendered by employees during the relevant period. In the landmark judgment in case of Bharat Earth Movers v. Commissioner of Income-Tax [2000] 245 ITR 428 (SC), the Hon’ble Supreme Court held that a liability arising from an obligation that has already accrued, though the payment may ITA No.1772/Ahd/2015 and other 8 appeals Ambalal Sarabhai Enterprises Ltd. vs. ACIT-DCIT (by Assessee and Revenue) Asst. Years : 2002-03 to 2007-08 79 be deferred, is not a contingent liability. Such liabilities, if…

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

ITA 1782/AHD/2016[2005-06]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2005-06

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…The provisions for gratuity and leave encashment are recognized liabilities, determined scientifically for services rendered by employees during the relevant period. In the landmark judgment in case of Bharat Earth Movers v. Commissioner of Income-Tax [2000] 245 ITR 428 (SC), the Hon’ble Supreme Court held that a liability arising from an obligation that has already accrued, though the payment may ITA No.1772/Ahd/2015 and other 8 appeals Ambalal Sarabhai Enterprises Ltd. vs. ACIT-DCIT (by Assessee and Revenue) Asst. Years : 2002-03 to 2007-08 79 be deferred, is not a contingent liability. Such liabilities, if…

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

ITA 1594/AHD/2016[2004-05]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2004-05

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…The provisions for gratuity and leave encashment are recognized liabilities, determined scientifically for services rendered by employees during the relevant period. In the landmark judgment in case of Bharat Earth Movers v. Commissioner of Income-Tax [2000] 245 ITR 428 (SC), the Hon’ble Supreme Court held that a liability arising from an obligation that has already accrued, though the payment may ITA No.1772/Ahd/2015 and other 8 appeals Ambalal Sarabhai Enterprises Ltd. vs. ACIT-DCIT (by Assessee and Revenue) Asst. Years : 2002-03 to 2007-08 79 be deferred, is not a contingent liability. Such liabilities, if…

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

ITA 1291/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2006-07

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…The provisions for gratuity and leave encashment are recognized liabilities, determined scientifically for services rendered by employees during the relevant period. In the landmark judgment in case of Bharat Earth Movers v. Commissioner of Income-Tax [2000] 245 ITR 428 (SC), the Hon’ble Supreme Court held that a liability arising from an obligation that has already accrued, though the payment may ITA No.1772/Ahd/2015 and other 8 appeals Ambalal Sarabhai Enterprises Ltd. vs. ACIT-DCIT (by Assessee and Revenue) Asst. Years : 2002-03 to 2007-08 79 be deferred, is not a contingent liability. Such liabilities, if…

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

ITA 1290/AHD/2016[2004-05]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2004-05

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

…The provisions for gratuity and leave encashment are recognized liabilities, determined scientifically for services rendered by employees during the relevant period. In the landmark judgment in case of Bharat Earth Movers v. Commissioner of Income-Tax [2000] 245 ITR 428 (SC), the Hon’ble Supreme Court held that a liability arising from an obligation that has already accrued, though the payment may ITA No.1772/Ahd/2015 and other 8 appeals Ambalal Sarabhai Enterprises Ltd. vs. ACIT-DCIT (by Assessee and Revenue) Asst. Years : 2002-03 to 2007-08 79 be deferred, is not a contingent liability. Such liabilities, if…