Bharat Heavy Electricals Ltd. v. DCIT

6 SOT 10Income Tax Appellate Tribunal2006#16002 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 36(1)(va)Section 37(1)Section 41(1)Section 41(2)Section 43BSection 2(24)Section 115JBSection 271(1)(c)

Issues it is cited on

section 32(1)(i)section 41(2)explanation to section 37onus of proofprohibited by lawsection 271(l)(c)section 41(1)rule of consistencysection 41admission of additional evidencesection 2(24)penalty u/s 271(1)(c)

Judgments citing Bharat Heavy Electricals Ltd. v. DCIT

Hindustan Coca-Cola Beverages Pvt. Ltd., New Delhi vs. JCIT, Special Range- 4, New Delhi

In the result, Appeals filed by the Assessee in ITA No

ITA 2315/DEL/2019[2012-13]Status: DisposedITAT Delhi05 Mar 2024AY 2012-13

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…by the appellant i.e. cost at which raw materials has been manufactured, as may be applicable. In this regard, Appellant places reliance on the following decisions: • Bharat Heavy Electricals Ltd. vs. DCIT. [98 TT) 565] • Pepperi + Fuchs India Ltd. vs DCIT: 6 SOT 10 (2006) (ITAT) (Del) The Appellant has also submitted that various courts including Apex Court and jurisdictional High Court held that liability recognized in accordance with the Accounting Standards prescribed by the ICAI are allowable expenses and has relied upon the following judgments: • CIT v. Woodward Governor India Pvt. Ltd. & Ors [162 taxma…

Hindustan Coca-Cola Beverages Pvt. Ltd., New Delhi vs. Addlcit, Special Range-4, New Delhi

In the result, Appeals filed by the Assessee in ITA No

ITA 6506/DEL/2018[2013-14]Status: DisposedITAT Delhi05 Mar 2024AY 2013-14

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…by the appellant i.e. cost at which raw materials has been manufactured, as may be applicable. In this regard, Appellant places reliance on the following decisions: • Bharat Heavy Electricals Ltd. vs. DCIT. [98 TT) 565] • Pepperi + Fuchs India Ltd. vs DCIT: 6 SOT 10 (2006) (ITAT) (Del) The Appellant has also submitted that various courts including Apex Court and jurisdictional High Court held that liability recognized in accordance with the Accounting Standards prescribed by the ICAI are allowable expenses and has relied upon the following judgments: • CIT v. Woodward Governor India Pvt. Ltd. & Ors [162 taxma…

Addl. CIT, Special Range- 4, New Delhi vs. Hindustan Coca-Cola Beverages Pvt. Ltd., New Delhi

In the result, Appeals filed by the Assessee in ITA No

ITA 6296/DEL/2018[2013-14]Status: DisposedITAT Delhi05 Mar 2024AY 2013-14

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…by the appellant i.e. cost at which raw materials has been manufactured, as may be applicable. In this regard, Appellant places reliance on the following decisions: • Bharat Heavy Electricals Ltd. vs. DCIT. [98 TT) 565] • Pepperi + Fuchs India Ltd. vs DCIT: 6 SOT 10 (2006) (ITAT) (Del) The Appellant has also submitted that various courts including Apex Court and jurisdictional High Court held that liability recognized in accordance with the Accounting Standards prescribed by the ICAI are allowable expenses and has relied upon the following judgments: • CIT v. Woodward Governor India Pvt. Ltd. & Ors [162 taxma…

Hindustan Coca-Cola Beverages Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 4, New Delhi

In the result, Appeals filed by the Assessee in ITA No

ITA 5925/DEL/2018[2011-12]Status: DisposedITAT Delhi05 Mar 2024AY 2011-12

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…by the appellant i.e. cost at which raw materials has been manufactured, as may be applicable. In this regard, Appellant places reliance on the following decisions: • Bharat Heavy Electricals Ltd. vs. DCIT. [98 TT) 565] • Pepperi + Fuchs India Ltd. vs DCIT: 6 SOT 10 (2006) (ITAT) (Del) The Appellant has also submitted that various courts including Apex Court and jurisdictional High Court held that liability recognized in accordance with the Accounting Standards prescribed by the ICAI are allowable expenses and has relied upon the following judgments: • CIT v. Woodward Governor India Pvt. Ltd. & Ors [162 taxma…

Addl. CIT, Special Range- 4, New Delhi vs. Hindustan Coca-Cola Beverages Pvt. Ltd., New Delhi

In the result, Appeals filed by the Assessee in ITA No

ITA 5903/DEL/2018[2011-12]Status: DisposedITAT Delhi05 Mar 2024AY 2011-12

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…by the appellant i.e. cost at which raw materials has been manufactured, as may be applicable. In this regard, Appellant places reliance on the following decisions: • Bharat Heavy Electricals Ltd. vs. DCIT. [98 TT) 565] • Pepperi + Fuchs India Ltd. vs DCIT: 6 SOT 10 (2006) (ITAT) (Del) The Appellant has also submitted that various courts including Apex Court and jurisdictional High Court held that liability recognized in accordance with the Accounting Standards prescribed by the ICAI are allowable expenses and has relied upon the following judgments: • CIT v. Woodward Governor India Pvt. Ltd. & Ors [162 taxma…

DCIT 4(2)(2), Mumbai vs. M. M. Poonjiaji Spices Ltd., Mumbai

In the result, appeal of the revenue is dismissed

ITA 5310/MUM/2016[2012-13]Status: DisposedITAT Mumbai03 Dec 2020AY 2012-13

Bench: Shri M.Balaganesh, Am

Section 143(3)

…sessee also placed reliance on the following decisions: (a) Decision of the Hon’ble Supreme Court in the case of Chainrup Sampatram vs. CIT reported in 24 ITR 481. (b) Decision of Delhi Tribunal in the case of Pepperi-Fuchs (India) Ltd., vs. DCIT reported in 6 SOT 10 (c) Decision of the Hon’ble Rajasthan High Court in the case of CIT vs. Wolkem India Ltd., reported in 221 CTR 767 (d) Decision of Hon’ble Delhi High Court in the case of CIT vs. Tupperware India Pvt. Ltd., reported in 53 Taxmann.com 232. (e) Decision of Hon’ble Supreme Court in the case of CIT vs. Hindustan Zinc Ltd., reported in 291 ITR 391. (f) D…

Bharat Heavy Electricals Ltd. v. DCIT (6 SOT 10) — Cited in 6 Judgments | BharatTax