Cheran Engineering Corporation Ltd. v. CIT

238 ITR 892Reported decision1999#15397 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 359,850 Indian tax judgments — from 2017 to 2017.

Judgments citing Cheran Engineering Corporation Ltd. v. CIT

ACIT, Chennai vs. M/S. Sterlite Industries (India) Ltd., Tuticorin

ITA 1665/CHNY/2010[2006-07]Status: DisposedITAT Chennai29 Mar 2017AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri M. Swaminathan, Sr.Standing
Section 271ASection 80Section 80H

…ide other enactments including the Companies Act. Therefore, the CIT(Appeals) is not justified in allowing the claim of the assessee. 14. We have carefully gone through the judgment of Madras High Court in Cheran Engineering Corporation Ltd. v. CIT (1999) 238 ITR 892. In that case, the contribution was made by the employer to the welfare of the employees. Therefore, the Madras High Court held that it has to be allowed under Section 37 of the for creating political awareness, therefore, the judgment of Madras High Court in Cheran Engineering Corporation Ltd. (supra) may not be applicable at all. Hence, we ar…

M/S. Sterlite Industries (India) Ltd., Madurai vs. Additional CIT, Chennai

ITA 1386/CHNY/2010[2006-2007]Status: DisposedITAT Chennai29 Mar 2017AY 2006-2007

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri M. Swaminathan, Sr.Standing
Section 271ASection 80Section 80H

…ide other enactments including the Companies Act. Therefore, the CIT(Appeals) is not justified in allowing the claim of the assessee. 14. We have carefully gone through the judgment of Madras High Court in Cheran Engineering Corporation Ltd. v. CIT (1999) 238 ITR 892. In that case, the contribution was made by the employer to the welfare of the employees. Therefore, the Madras High Court held that it has to be allowed under Section 37 of the for creating political awareness, therefore, the judgment of Madras High Court in Cheran Engineering Corporation Ltd. (supra) may not be applicable at all. Hence, we ar…

ACIT, Chennai vs. M/S. Sterlite Industries (India) Ltd., Tuticorin

ITA 1020/CHNY/2010[2005-06]Status: DisposedITAT Chennai29 Mar 2017AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri M. Swaminathan, Sr.Standing
Section 271ASection 80Section 80H

…ide other enactments including the Companies Act. Therefore, the CIT(Appeals) is not justified in allowing the claim of the assessee. 14. We have carefully gone through the judgment of Madras High Court in Cheran Engineering Corporation Ltd. v. CIT (1999) 238 ITR 892. In that case, the contribution was made by the employer to the welfare of the employees. Therefore, the Madras High Court held that it has to be allowed under Section 37 of the for creating political awareness, therefore, the judgment of Madras High Court in Cheran Engineering Corporation Ltd. (supra) may not be applicable at all. Hence, we ar…

M/S Sterlite Industries (India) Ltd., Tuticorin vs. DCIT, Chennai

ITA 86/CHNY/2008[2004-05]Status: DisposedITAT Chennai29 Mar 2017AY 2004-05

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri M. Swaminathan, Sr.Standing
Section 271ASection 80Section 80H

…ide other enactments including the Companies Act. Therefore, the CIT(Appeals) is not justified in allowing the claim of the assessee. 14. We have carefully gone through the judgment of Madras High Court in Cheran Engineering Corporation Ltd. v. CIT (1999) 238 ITR 892. In that case, the contribution was made by the employer to the welfare of the employees. Therefore, the Madras High Court held that it has to be allowed under Section 37 of the for creating political awareness, therefore, the judgment of Madras High Court in Cheran Engineering Corporation Ltd. (supra) may not be applicable at all. Hence, we ar…

ACIT, Chennai vs. M/S Sterlite Industries (India) Ltd., Tuticorin

ITA 319/CHNY/2008[2004-05]Status: DisposedITAT Chennai29 Mar 2017AY 2004-05

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri M. Swaminathan, Sr.Standing
Section 271ASection 80Section 80H

…ide other enactments including the Companies Act. Therefore, the CIT(Appeals) is not justified in allowing the claim of the assessee. 14. We have carefully gone through the judgment of Madras High Court in Cheran Engineering Corporation Ltd. v. CIT (1999) 238 ITR 892. In that case, the contribution was made by the employer to the welfare of the employees. Therefore, the Madras High Court held that it has to be allowed under Section 37 of the for creating political awareness, therefore, the judgment of Madras High Court in Cheran Engineering Corporation Ltd. (supra) may not be applicable at all. Hence, we ar…

ACIT, Chennai vs. M/S Sterlite Industries (India) Ltd., Chennai

ITA 318/CHNY/2008[2004-05]Status: DisposedITAT Chennai29 Mar 2017AY 2004-05

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri M. Swaminathan, Sr.Standing
Section 271ASection 80Section 80H

…ide other enactments including the Companies Act. Therefore, the CIT(Appeals) is not justified in allowing the claim of the assessee. 14. We have carefully gone through the judgment of Madras High Court in Cheran Engineering Corporation Ltd. v. CIT (1999) 238 ITR 892. In that case, the contribution was made by the employer to the welfare of the employees. Therefore, the Madras High Court held that it has to be allowed under Section 37 of the for creating political awareness, therefore, the judgment of Madras High Court in Cheran Engineering Corporation Ltd. (supra) may not be applicable at all. Hence, we ar…

Cheran Engineering Corporation Ltd. v. CIT (238 ITR 892) — Cited in 6 Judgments | BharatTax