Brihan Maharashtra Sugar Syndicate Limited v. Deputy CIT

320 ITR 658Reported decision#20488 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2022.

Judgments citing Brihan Maharashtra Sugar Syndicate Limited v. Deputy CIT

Anheuser Busch Inbev India Ltd., Mumbai vs. Pr. CIT-Circle-1, Mumbai

In the result, appeals filed by the assessee are allowed

ITA 942/MUM/2021[2014-15]Status: DisposedITAT Mumbai28 Jan 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Rajan VoraFor Respondent: Ms. Shailja Rai

Section 143(3)Section 263Section 37Section 37(1)

…be made to the provisions of sections 37(3A) to 3(C) of the Act that were on the statute book in the 1980. 42. Reliance is also placed on the judgment of the jurisdictional Hon’ble Bombay High Court in Brihan Maharashtra Sugar Syndicate Limited vs. Deputy CIT 320 ITR 658 (Refer Page No 311-315 of the legal paperbook) where the Court had to consider whether expenditure incurred by the assessee therein for sales promotion was allowable under section 37 of the Act The assessee therein was a liquor manufacturer and was banned from direct media and television advertising of its products. Its major customer viz., the C…

Anheuser Busch Inbev India Ltd., Mumbai vs. Pr CIT, Circle-1, Mumbai

In the result, appeals filed by the assessee are allowed

ITA 941/MUM/2021[2013-14]Status: DisposedITAT Mumbai28 Jan 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Rajan VoraFor Respondent: Ms. Shailja Rai

Section 143(3)Section 263Section 37Section 37(1)

DCIT Cir 2, Kalyan vs. Ramesh P. Budhwani, Prop.M/S.P.K.Marketing, Ulhasnagar

The appeal stands allowed in terms of our above order

ITA 6014/MUM/2017[2013-14]Status: DisposedITAT Mumbai06 Jun 2019AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Abhi Ram Kartikeyan - Ld. DRFor Respondent: Bhavya Goyal – Ld. AR

Section 143(3)Section 37Section 37(1)Section 5(3)

…r any law. (iii)The AR of the appellant has placed reliance on various judicial pronouncements. The aforesaid similar arguments were considered by the Jurisdictional Hon'ble High Court in the case of Brihan Maharashtra Sugar Syndicate Ltd. vs. CIT reported in 320 ITR 658 and the High Court on page 661 observed as ... ",............ cannot be said to be against public policy. It is submitted that right to trade in liquor may be a trade which is res-extra commercium. Nevertheless, the state allows safe of liquor. Once that be the case and trading the liquor is permitted the question of public policy would not arise…

DCIT Cir 2, Kalyan vs. National Liquors, Ulhasnagar

In the result, appeal filed by the revenue is allowed

ITA 6225/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Jul 2018AY 2012-13

Bench: Shri Joginder Singh() & Shri G Manjunatha ()

Section 143(2)Section 37(1)

…hibited by law. The assessee further submitted that once trading of cigarettes and other tobacco products are permitted, the question of public policy would not arise as held by the Hon’ble Bombay High Court in the case of Brihan Maharashtra Sugar Syndicate (320 ITR 658). 6. The CIT(A), after considering relevant submissions of the assessee and also by relying upon the CBDT circular No.772 dated 23-12-1998 observed that mere distribution of tobacco products does not tantamount to promotion and consumption unless the distributor actively promote the product. If that is the meaning of the COTP Act, every shop…