Binodiram Balchand v. Commissioner of Income Tax

48 ITR 548High Court1963#21729 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 30Section 36Section 37(1)

Judgments citing Binodiram Balchand v. Commissioner of Income Tax

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

…ss of the Appellant, but may not have direct linkage to the revenue generated from the business. In this regards, the Appellant places reliance on the following judicial precedents: Hon'ble Madhyapradesh High Court in case of Binodiram Balchand v. CIT [1963] 48 ITR 548 (MP) held as under: " ...It is not necessary that the expenditure should be incurred for the direct purpose of earning profits or that there should be any direct corelation in point of time between expenditure and earning of any profits. An expenditure may not help the assessee to earn or increase the income; but it may be necessary for the busin…

At & T Communication Services India Pvt. Ltd., Gurgaon vs. ACIT, Circle- 3(2), New Delhi

In the result, the appeal is partly allowed

ITA 7131/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Dec 2022AY 2015-16

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2015-16

Section 143(3)Section 144CSection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2015-16 M/s. AT&T Communication Vs. ACIT, Circle-3(2), Services (India) Ltd., Vatika New Delhi. Triangle, 3rd Floor, Sushant Lok-I, Block A, Gurgaon- 122002 PAN :AACCA8033E (Appellant) (Respondent) Assessee by Shri Rishabh Malhotra, Adv. Respondent by Shri Anand Kumar Kedia, CIT-DR Date of hearing 19.10.2022 Date of pronouncement 26 .12.2022 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against final assessment order dated 26.…

At & T Communication Services India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 3(2), New Delhi

The appeal of the assessee is allowed

ITA 6703/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Mar 2019AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 145(2)Section 192Section 195Section 40Section 9

…is placed on the following judicial precedents furnished by the assessee: i. CIT v. Panipat Woollen & General Mills Co Ltd (103 ITR 66) (Supreme Court) ii. CIT v. Sales Magnesite (P) Ltd [1995) 214 ITR 1 iii. Binodiram Balchand vs. Commissioner of Income Tax (48 ITR 548) iv. Calcutta Landing and Shipping Co Ltd vs. CIT (65 ITR 10 (Cal High Court) v. CIT vs B Dalmia Cement Ltd (254 ITR 377) 76. Respectfully following the principles laid down in the aforesaid judicial precedents, we find that where the appellant has actually incurred the aforesaid support services cost and no evidence has been brought by the depart…

M/S Divakar Solar System Ltd., Kolkata vs. DCIT, Cir-10, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1301/KOL/2015[2012-2013]Status: DisposedITAT Kolkata16 Dec 2016AY 2012-2013

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri S. K. Tulsiyan, AdvocateFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 143(3)Section 40A(2)

…1 Divakar Solar System Ltd., AY 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S. S. Viswanethra Ravi, JM] I.T.A No. 1301/Kol/2015 Assessment Year: 2012-13 M/s. Divakar Solar System Ltd. Vs. Deputy Commissioner of Income-tax, (PAN:AACCD8485F) Circle-10, Kolkata. (Appellant) (Respondent) Date of hearing: 30.11.2016 Date of pronouncement: 16.12.2016 For the Appellant: Shri S. K. Tulsiyan, Advocate For the Respondent: Shri Sallong Yaden, Addl. CIT ORDER Per Shri M. Balaganesh, AM: This appeal by assessee is arising out of order of CIT(A)-5, Kolkata vide a…

Binodiram Balchand v. Commissioner of Income Tax (48 ITR 548) — Cited in 4 Judgments | BharatTax