Which sections of the Income Tax Act does Chambal Fertilisers & Chemicals Ltd. v. JCIT come up under?

It is most often cited in judgments turning on Section 40(a)(ii), Section 14A, Section 80IA, Section 143(3), Section 270A, Section 37.

Chambal Fertilisers & Chemicals Ltd. v. JCIT

Q: How many judgments cite Chambal Fertilisers & Chemicals Ltd. v. JCIT?

49 judgments on BharatTax cite Chambal Fertilisers & Chemicals Ltd. v. JCIT (107 Taxmann.com 484), spanning 2021 to 2026.

107 Taxmann.com 484High Court2019#2320 most cited

What is Chambal Fertilisers & Chemicals Ltd. v. JCIT authority for?

Education cess paid by an assessee is not allowable as a deduction under Section 37 read with Section 40(a)(ii) of the Income Tax Act, as it is considered a 'tax'. This position was affirmed by the Supreme Court in a later decision.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.

Also referred to as

Chambal Fertilisers & Chemicals Ltd. v. JCIT · Section 40(a)(ii) · Section 37 · education cess · disallowance of expenditure · tax · cess · retrospective amendment

Sections most often in play

Section 40(a)(ii)Section 14A Section 80IA Section 143(3)Section 270A Section 37 Section 139(1)Section 144B

Read the full judgment

Issues it is cited on

section 40(a)(ii)section 90(3)section 10(4)section 41(2)section 2(11)section 43(6)(c)section 80ia(8)retrospective amendment section 43(6)azadi bachao andolan section 40(a)section 155

Judgments citing Chambal Fertilisers & Chemicals Ltd. v. JCIT

Deutsche Cib Centre P.Ltd, Mumbai vs. Asst CIT 12(2)(1), Mumbai

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 2179/MUM/2015[2010-11]Status: DisposedITAT Mumbai31 Jan 2022AY 2010-11

Section 143(3)Section 144C(1)Section 144C(5)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K’ MUMBAI BEFORE: SHRI VIKAS AWATHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Deutsche CIB Centre Vs. The Assistant Commissioner Pvt. Ltd., of Income Tax-12(2)(1), Block B7, Nirlon Knowledge Mumbai Room No.362, 3rd Floor Park, Western Express Highway, Goregaon East Aayakar Bhavan Mumbai-400 063 M.K.Marg, Mumbai – 400 020 PAN/GIR No.AACCG6204D (Appellant) .. (Respondent) Assessee by Shri J.D. Mistry Revenue by Dr. Yogesh Kamat Date of Hearing 05/01/2022 Date of Pronouncement 31/01/2022 आदेश / O R D E R PER M. BALAGANESH (AM): This appeal in ITA No.217…

Dcm Shriiram Ltd., New Delhi vs. Addl.CIT, Special Range- 3, New Delhi

In the result appeal of assessee is partly allowed

ITA 7362/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Pradeep Dinodia, C. A.; &For Respondent: Shri Surendra Pal [CIT] – DR

Section 133(6)Section 143Section 143(3)Section 144Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “I–1”: NEW DELHI] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 7362/Del/2018 (Assessment Year: 2014-15) DCM Shriram Ltd., Addl. CIT, 1st Floor, Kanchanjunga Bldg., Special Range – 3, Vs. 18 – Barakhamba Road, New Delhi. New Delhi – 110 001. PAN: AAACD0097R (Appellant) (Respondent) Assessee by : Shri Pradeep Dinodia, C. A.; & Shri R. K. Kapoor, C. A.; Department by : Shri Surendra Pal [CIT] – DR; Date of Hearing : 02/09/2021 Date of pronouncement : 28/10/2021 O R D E R PER PRASHANT…

Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. ACIT, Circle-3(1), Gurgaon

In the result, the additional ground raised by the assessee is allowed

ITA 463/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17

Bench: The Income Tax Appellate Tribunal, Delhi Bench “I-2”, New Delhi

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Ms. Meera Shrivastava, CIT (DR)

Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80ISection 92C

…BEFORE THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “I-2”, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SH. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 463/Del/2021 Assessment year 2016-17 Perfetti Van Melle India Pvt Ltd VS. Assistant Commissioner of 47th Milestone, Delhi Jaipur Income Tax, Highway, Circle – 3(1), Gurgaon Manesar, Gurgaon PAN : AAACP2626A (Appellant) (Respondent) Appellant by : Mr. Deepak Chopra, Adv Ms. Rashi Khanna, Adv Ms. Pratishtha Singh, Adv Department by : Ms. Meera Shrivastava, CIT (DR) Date of hearing 27 07 2021 Date of pronouncement 22 09 2021 ORDER PER AMIT SHUKLA, JM:…

Cadence Designs Systems India Pvt. Ltd., Noida vs. DCIT, Circle-4(2), New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 597/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Sept 2021AY 2016-17

Bench: Shri O.P. Kant & Shri K. Narasimha Charyassessment Year: 2016-17

For Appellant: Sh. Sparsh Bhargava, AdvFor Respondent: Sh. Surender Pal, CIT/DR

Section 36(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’ NEW DLEHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2016-17 Cadence Designs Systems India Pvt. Ltd., vs. DCIT Circle 4(2), Plot No. 57A & B,Noida Special Economic New Delhi Zone, PO NEPZ, Noida. PAN : AAACC1138 (Appellant) (Respondent) Appellant by : Sh. Sparsh Bhargava, Adv. Respondent by: Sh. Surender Pal, CIT/DR Date of hearing: 20.09.2021 Date of order : 20.09.2021 ORDER PER K. NARASIMHA CHARY, J.M. This appeal by the assessee for the assessment year 2016-17 is directed against the asses…

Northern Arc Capital Ltd (Formerly Known As Ifmr Capital Finance Pvt Ltd), Chennai vs. DCIT, Corp Cir-4(2), Chennai

In the result, appeal filed by the assessee is partly

ITA 205/CHNY/2019[2014-15]Status: DisposedITAT Chennai18 Aug 2021AY 2014-15

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.205/Chny/2019 ("नधा"रणवष" / Assessment Year: 2014-15) M/S. Northern Arc Capital Ltd. Vs The Deputy Commissioner Of Income Tax, [Formerly Known As Ifmr Capital Finance Pvt.Ltd.] Corporate Circle-4(2) 10Th Floor, Phase-I. Chennai. Iit Madras Research Park, Kanagam Village, Taramani, Chennai-600 113. Pan: Aacci 0979B (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Suresh Periasamy,JCITFor Respondent: 02.08.2021

Section 143(3)Section 14ASection 14A(2)

…आयकर अपील"य अ"धकरण,‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी.मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.205/Chny/2019 ("नधा"रणवष" / Assessment Year: 2014-15) M/s. Northern Arc Capital Ltd. Vs The Deputy Commissioner of Income Tax, [Formerly known as IFMR Capital Finance Pvt.Ltd.] Corporate Circle-4(2) 10th floor, Phase-I. Chennai. IIT Madras Research Park, Kanagam Village, Taramani, Chennai-600 113. PAN: AACCI 0979B (अपीलाथ"/Appellant) (""यथ"/Respondent)…

Divi'S Laboratories Ltd, Hyderabad vs. Addl.CIT, Range-1, Hyderabad

ITA 710/HYD/2015[2008-09]Status: DisposedITAT Hyderabad17 Aug 2021AY 2008-09

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri S. Rama RaoFor Respondent: Shri R. Dipak (D.R.)

Section 10BSection 115JSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘ A ’ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) ITA No. & Appellant Respondent Asst. Year 708/Hyd/2015 Dy. Commissioner M/s. Divi’s 2008-09 of Income Tax, Laboratories Ltd., Circle 17(1), Hyderabad. Hyderabad. PAN AAACD6745J 709/Hyd/2015 -do- -do- 2009-10 710/Hyd/2015 M/s. Divi’s Addl. CIT, 2008-09 Laboratories Ltd., Range-1, Hyderabad. Hyderabad. 711/Hyd/2015 -do- DCIT, Cir. 1(2), 2009-10 Hyderabad. Assessee By : Shri S. Rama Rao. Revenue By : Shri R. Dipak (D.R.) Date of Hearing :…

DCIT, Circle-17(1), Hyderabad vs. Divi'S Laboratories Ltd, Hyderabad

ITA 709/HYD/2015[2009-10]Status: DisposedITAT Hyderabad17 Aug 2021AY 2009-10

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri S. Rama RaoFor Respondent: Shri R. Dipak (D.R.)

Section 10BSection 115JSection 143(3)

DCIT, Circle-17(1), Hyderabad vs. Divi'S Laboratories Ltd, Hyderabad

ITA 708/HYD/2015[2008-09]Status: DisposedITAT Hyderabad17 Aug 2021AY 2008-09

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri S. Rama RaoFor Respondent: Shri R. Dipak (D.R.)

Section 10BSection 115JSection 143(3)

Lubrizol India P. Ltd, Mumbai vs. DCIT Ltu-2, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 6393/MUM/2017[2013-14]Status: DisposedITAT Mumbai18 May 2021AY 2013-14

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआअसं. 6393/मुं/2017 (िन. व. 2013-14) M/S Lubrizol India Pvt. Ltd. 9/3, Thane Belapur Road, Turbhe, Navi Mumbai-400705. Pan: Aaacl 0126H ...... अपीलाथ- /Appellant बनाम Vs. The Dcit, Ltu-2, 29Th Floor, Centre No.1, World Trade Centre, Cuffe Parede, Mumbai 400005 ..... .ितवाद0/Respondent

For Appellant: Shri Percy J. PardiwalaFor Respondent: Shri Sushil Kumar Mishra

Section 143(3)Section 144C(13)Section 234C

…आयकर अपीलीय अिधकरण मुंबई पीठ “के”, मुंबई "ी "वकास अव"थी, "याियक सद"य एवं "ी एस. रफौर रहमान, लेखा सद"य के सम& IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं. 6393/मुं/2017 (िन. व. 2013-14) M/s Lubrizol India Pvt. Ltd. 9/3, Thane Belapur Road, Turbhe, Navi Mumbai-400705. PAN: AAACL 0126H ...... अपीलाथ- /Appellant बनाम Vs. The DCIT, LTU-2, 29th Floor, Centre No.1, World Trade Centre, Cuffe Parede, Mumbai 400005 ..... .ितवाद0/Respondent अपीलाथ- 1ारा/ Appellant by : Shri Percy J. Pardiwala .ितवाद0 1ारा/Respond…