Chemplast Sanmar Ltd. v. Assistant Commissioner of Income-tax*

97 Taxmann.com 347High Court2018#10820 most cited

What is Chemplast Sanmar Ltd. v. Assistant Commissioner of Income-tax* authority for?

Expenditure incurred on an abandoned project is allowable as revenue expenditure if the new project is an extension of the existing business, demonstrating unity of control and management from common funds. This applies even if the assessee intended to start a different line of business, provided there is an overarching control and integration with existing operations.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2024.

Also referred to as

Chemplast Sanmar Ltd. v. ACIT · abandoned project · revenue expenditure · capital expenditure · section 35D · section 36(1)(iii) · section 37(1) · business extension · unity of control · common funds

Sections most often in play

Section 35DSection 36(1)(iii)Section 37(1)

Issues it is cited on

revenue expenditurecapital expendituresection 37companyindiabusiness

Judgments citing Chemplast Sanmar Ltd. v. Assistant Commissioner of Income-tax*

Ihhr Hospitality Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 04, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 3109/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Jun 2024AY 2014-15

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Usm/S. Ihhr Hospitality Pvt. Ltd., Vs. Addl. Cit, 32/7, Samalka, Nh 8, Range – 04, New Delhi – 110 037. New Delhi. (Pan : Aaaci9385B) (Appellant) (Respondent) Assessee By : Shri Ranjan Chopra, Ca Revenue By : Shri Javed Akhtar, Cit Dr Date Of Hearing : 30.05.2024 Date Of Order : 04.06.2024 Order Per Shamim Yahya: This Appeal By The Assessee Is Directed Against The Order Of The Ld. Cit (Appeals)-35, New Delhi Dated 13.02.2018 For The Assessment Year 2014-15. 2. Grounds Of Appeal Taken By The Assessee Read As Under :- “1. That The Revenue Has Erred In Law & On Facts In Making Disallowance Of ‘Project Pending Capitalization Written Off’ Expenses, Amounting To Rs.7,71,40,000/- & Treating These Expenses To Be Of Capital Nature. 2. That The Revenue Has Erred In Law & On Facts In Disallowing Interest Of Rs.5,40,62,940/- U/S 36(1)(Iii) Of The Income Tax Act, 1961. (Revised Ground). 3. That The Revenue Has Erred In Law & On Facts In Disallowing A Sum Of Rs.9,61,305/- On Account Of Claim Of Roc Fee Under Section 35D Of The Income Tax Act, 1961. 2 .”

For Appellant: Shri Ranjan Chopra, CAFor Respondent: Shri Javed Akhtar, CIT DR
Section 35DSection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER M/s. IHHR Hospitality Pvt. Ltd., vs. Addl. CIT, 32/7, Samalka, NH 8, Range – 04, New Delhi – 110 037. New Delhi. (PAN : AAACI9385B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ranjan Chopra, CA REVENUE BY : Shri Javed Akhtar, CIT DR Date of Hearing : 30.05.2024 Date of Order : 04.06.2024 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the ld. CIT (Appeals)-35, New Delhi dated 13.02.2018 for the assessment yea…

ACIT, Central Circle-6, New Delhi vs. Fiitjee Edusoft Ltd (Merged With Fiitjee Ltd), New Delhi

In the result, the appeal filed by the assessee is partly allowed for

ITA 5266/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Jan 2023AY 2013-14
For Appellant: Shri Anil Bajaj, CAFor Respondent: Shri Gurpreet Shah Singh, Sr. DR
Section 32Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.4975/Del./2018 (ASSESSMENT YEAR : 2013-14) Fiitjee Edusoft Ltd., vs. ACIT, Central Circle 6, (merged with Fiitjee Ltd.), New Delhi. 29-A, Kalu Sarai, Sarvapriya Vihar, New Delhi – 110 006. (PAN : AAACF8148D) ITA No.5266/Del./2018 (ASSESSMENT YEAR : 2013-14) ACIT, Central Circle 6, vs. Fiitjee Edusoft Ltd., New Delhi. (merged with Fiitjee Ltd.), 29-A, Kalu Sarai, Sarvapriya Vihar, New Delhi – 110 006. (PAN : AAACF8148D) (APPELLANT) (RESPONDENT) ASSESSEE BY : S…

Fiitjee Edusoft Ltd (Merged With Fiitjee Ltd), New Delhi vs. ACIT, Central Circle-6, New Delhi

In the result, the appeal filed by the assessee is partly allowed for

ITA 4975/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Jan 2023AY 2013-14
For Appellant: Shri Anil Bajaj, CAFor Respondent: Shri Gurpreet Shah Singh, Sr. DR
Section 32Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.4975/Del./2018 (ASSESSMENT YEAR : 2013-14) Fiitjee Edusoft Ltd., vs. ACIT, Central Circle 6, (merged with Fiitjee Ltd.), New Delhi. 29-A, Kalu Sarai, Sarvapriya Vihar, New Delhi – 110 006. (PAN : AAACF8148D) ITA No.5266/Del./2018 (ASSESSMENT YEAR : 2013-14) ACIT, Central Circle 6, vs. Fiitjee Edusoft Ltd., New Delhi. (merged with Fiitjee Ltd.), 29-A, Kalu Sarai, Sarvapriya Vihar, New Delhi – 110 006. (PAN : AAACF8148D) (APPELLANT) (RESPONDENT) ASSESSEE BY : S…

The ITO, Ward-1(2)(4), Vadodara vs. Shri Pradeepshankar B. Jha, Vadodara

In the result, ground no. 4 of Revenue ‘s appeal is dismissed

ITA 3525/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2012-13
For Appellant: Shri S.N. Soparkar, Sr. A.RFor Respondent: Shri Bhavna P. Yashorai CIT D.R.&

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Sl. No. Appeal ITA/CO A.Y. Appellant Respondent 1 ITA 1650/Ahd/2015 2008-09 ACIT, Cir-2(2), Baroda Pradeepkumar B. Jha (ABTPJ2556N) 2 CO 128/Ahd/2015 (In 2008-09 Pradeepkumar B. Jha ACIT, Cir-2(2), ITA No. 1650/Ahd/2015) (ABTPJ2556N) Baroda 3 ITA 1115/Ahd/2015 2009-10 ITO, Wd-1(2)(4), Baroda Pradeepkumar B. Jha (ABTPJ2556N) 4 CO 101/Ahd/2015 (In 2009-10 Pradeepkumar B. Jha ITO, Wd-1(2)(4), ITA No. 1115/Ahd/2015) (ABTPJ2556N) Baroda 5 I…

The ACIT, Circle-2(2), Baroda vs. Shri Pradeepshankar B. Jha, Baroda

In the result, ground no. 4 of Revenue ‘s appeal is dismissed

ITA 1650/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2008-09
For Appellant: Shri S.N. Soparkar, Sr. A.RFor Respondent: Shri Bhavna P. Yashorai CIT D.R.&

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Sl. No. Appeal ITA/CO A.Y. Appellant Respondent 1 ITA 1650/Ahd/2015 2008-09 ACIT, Cir-2(2), Baroda Pradeepkumar B. Jha (ABTPJ2556N) 2 CO 128/Ahd/2015 (In 2008-09 Pradeepkumar B. Jha ACIT, Cir-2(2), ITA No. 1650/Ahd/2015) (ABTPJ2556N) Baroda 3 ITA 1115/Ahd/2015 2009-10 ITO, Wd-1(2)(4), Baroda Pradeepkumar B. Jha (ABTPJ2556N) 4 CO 101/Ahd/2015 (In 2009-10 Pradeepkumar B. Jha ITO, Wd-1(2)(4), ITA No. 1115/Ahd/2015) (ABTPJ2556N) Baroda 5 I…

The ITO, Ward-2(4), Baroda vs. Shri Pradeepshankar B. Jha, Baroda

In the result, ground no. 4 of Revenue ‘s appeal is dismissed

ITA 1115/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2009-10
For Appellant: Shri S.N. Soparkar, Sr. A.RFor Respondent: Shri Bhavna P. Yashorai CIT D.R.&

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Sl. No. Appeal ITA/CO A.Y. Appellant Respondent 1 ITA 1650/Ahd/2015 2008-09 ACIT, Cir-2(2), Baroda Pradeepkumar B. Jha (ABTPJ2556N) 2 CO 128/Ahd/2015 (In 2008-09 Pradeepkumar B. Jha ACIT, Cir-2(2), ITA No. 1650/Ahd/2015) (ABTPJ2556N) Baroda 3 ITA 1115/Ahd/2015 2009-10 ITO, Wd-1(2)(4), Baroda Pradeepkumar B. Jha (ABTPJ2556N) 4 CO 101/Ahd/2015 (In 2009-10 Pradeepkumar B. Jha ITO, Wd-1(2)(4), ITA No. 1115/Ahd/2015) (ABTPJ2556N) Baroda 5 I…

Assistant Commissioner of Income Tax, Circle- 2(1)(2), Bangalore vs. M/S. Chaithanya Projects Private Limited, Bangalore

In the result, appeal filed by revenue stands dismissed

ITA 1350/BANG/2019[2014-15]Status: DisposedITAT Bangalore11 Oct 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2014-15 M/S. Chaithanya Projects Pvt. Ltd., The Deputy No. 104, 3Rd Floor, Commissioner Of Prestige Omega, Income Tax, Epip Zone, Circle- 2(1) (1), Whitefield, Vs. Bangalore. Bangalore – 560 066. Pan: Aabcc4930H Appellant Respondent Assessee By : Shri Nitish Ranjan, Ca : Smt. H. Kabila, Revenue By Addl. Cit (Dr) Date Of Hearing : 25-08-2021 Date Of Pronouncement : 11-10-2021 Order Per Beena Pillaipresent Appeal Is Filed By Revenue Against Order Dated 25/03/2019 Passed By The Ld.Cit(A)-2, Bangalore, For Assessment Year 2014-15 On Following Grounds Of Appeal: “(I)Cit(A) Erred In Fact & Law In Holding That The Expenditure Incurred Towards A New Project Of "Health Park", Which Was Capitalized In The Books Of The Assessee, Was Incurred Towards The Existing Business Of 'Development & Construction Of Real Estate Property'.

For Appellant: Shri Nitish Ranjan, CA
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2014-15 M/s. Chaithanya Projects Pvt. Ltd., The Deputy No. 104, 3rd Floor, Commissioner of Prestige Omega, Income Tax, EPIP Zone, Circle- 2(1) (1), Whitefield, Vs. Bangalore. Bangalore – 560 066. PAN: AABCC4930H APPELLANT RESPONDENT Assessee by : Shri Nitish Ranjan, CA : Smt. H. Kabila, Revenue by Addl. CIT (DR) Date of Hearing : 25-08-2021 Date of Pronouncement : 11-10-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by revenue ag…

DCIT, New Delhi vs. M/S. Sentia Power Ltd., New Delhi

In the result, ITA number 146/Del/2016 filed by the learned assessing officer for assessment year 2012 – 13 is dismissed

ITA 1461/DEL/2016[2012-13]Status: DisposedITAT Delhi21 Aug 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishisentia Power Ltd, Vs. Ito, (Formerly Known As Indiabulls Ward-11(4), Cseb Bhiyathan Power Ltd), New Delhi M-62 & 63, 1St Floor, Connaught Place, New Delhi Pan: Aabci8901M (Appellant) (Respondent) The Deputy Commissioner Of Vs. Sentia Power Ltd, Income Tax (Formerly Known As Circle 23(2) Indiabulls Cseb Bhiyathan New Delhi Power Ltd), M-62 & 63, 1St Floor, Connaught Place, New Delhi Pan: Aabci8901M (Appellant) (Respondent)

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Arun Kumar Yadav, Sr DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Sentia Power Ltd, Vs. ITO, (formerly known as Indiabulls Ward-11(4), CSEB Bhiyathan Power Ltd), New Delhi M-62 and 63, 1st Floor, Connaught Place, New Delhi PAN: AABCI8901M (Appellant) (Respondent) The Deputy Commissioner of Vs. Sentia Power Ltd, Income Tax (formerly known as Circle 23(2) Indiabulls CSEB Bhiyathan New Delhi Power Ltd), M-62 and 63, 1st Floor, Connaught Place, New Delhi PAN: AABCI8901M (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Adv Ms. R…

M/S. Sentia Power Ltd., New Delhi vs. ITO, New Delhi

In the result, ITA number 146/Del/2016 filed by the learned assessing officer for assessment year 2012 – 13 is dismissed

ITA 3498/DEL/2015[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishisentia Power Ltd, Vs. Ito, (Formerly Known As Indiabulls Ward-11(4), Cseb Bhiyathan Power Ltd), New Delhi M-62 & 63, 1St Floor, Connaught Place, New Delhi Pan: Aabci8901M (Appellant) (Respondent) The Deputy Commissioner Of Vs. Sentia Power Ltd, Income Tax (Formerly Known As Circle 23(2) Indiabulls Cseb Bhiyathan New Delhi Power Ltd), M-62 & 63, 1St Floor, Connaught Place, New Delhi Pan: Aabci8901M (Appellant) (Respondent)

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Arun Kumar Yadav, Sr DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Sentia Power Ltd, Vs. ITO, (formerly known as Indiabulls Ward-11(4), CSEB Bhiyathan Power Ltd), New Delhi M-62 and 63, 1st Floor, Connaught Place, New Delhi PAN: AABCI8901M (Appellant) (Respondent) The Deputy Commissioner of Vs. Sentia Power Ltd, Income Tax (formerly known as Circle 23(2) Indiabulls CSEB Bhiyathan New Delhi Power Ltd), M-62 and 63, 1st Floor, Connaught Place, New Delhi PAN: AABCI8901M (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Adv Ms. R…

M/S. Zambad Mount View Project Pvt. Ltd., Aurangabad vs. Income-Tax Officer

In the result, the appeal of assessee is allowed

ITA 1856/PUN/2016[2012-13]Status: DisposedITAT Pune14 Jan 2019AY 2012-13

Bench: Shri R.S. Syal & Shri Vikas Awasthy, Jm

For Appellant: Shri J.P. BairagraFor Respondent: Shri Pankaj Garg
Section 143(2)

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.1856/PUN/2016 "नधा"रण वष"/ Assessment Year : 2012-13 M/s. Zambad Mount View Project Pvt. Ltd., Plot No. 2 & 3, N-2, Mukundwadi, Cidco, Jalna Road, Aurangabad PAN : AAACZ4417D .......अपीलाथ" / Appellant .......अपीलाथ" / Appellant बनाम/ V/s. The Income Tax Officer, Ward – 3(1), Aurangabad ……""यथ"/ Respondent Assessee by : Shri J.P. Bairagra Revenue by : Shri Pankaj Garg सुनवाई क" तार"ख/ Date of Hearing : 30-10-2018 घोषणा क" ता…