Chowringhee Sales Bureau (P.) Ltd. v. CIT

87 ITR 542Supreme Court of India1973#636 most cited

What is Chowringhee Sales Bureau (P.) Ltd. v. CIT authority for?

Indirect tax components, such as sales tax, are included when calculating gross turnover or sales receipts for determining business income. Deductions relating to these taxes are subject to the provisions of Section 43B, requiring actual payment for deductibility.

155

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2000 to 2026.

Also referred to as

Chowringhee Sales Bureau · 87 ITR 542 · indirect tax component · gross turnover · sales receipts · Section 43B · actual payment · deductibility · sales tax

Sections most often in play

Section 143(3)Section 43BSection 143(1)Section 115JBSection 37(1)Section 80HHCSection 234DSection 271(1)(c)

Issues it is cited on

section 80hhc(3)section 28(iv)section 145asection 80hhcsection 80hhsection 43bsection 80ibmercantile system of accountingsection 43section 92ca(3)profits and gains of business or professionsection 80i

Judgments citing Chowringhee Sales Bureau (P.) Ltd. v. CIT

Platinum Properties, Raigad vs. ITO Ward 5, Panvel

In the result, the ground no

ITA 2681/MUM/2023[2014-15]Status: DisposedITAT Mumbai15 Jan 2024AY 2014-15

Bench: Shri Aby T Varkey & Shri Amarjit Singhplatinum Properties Vs. Ito, Ward-5 Plot No. 6, G-20-24, Panvel, Taloja, Midc, Tal Panvel, Thane Taloja Raigad-410208 Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aajfp4159N Appellant .. Respondent Appellant By : Prateek Jain Respondent By : H.M. Bhatt Date Of Hearing 05.01.2024 Date Of Pronouncement 15.01.2024

For Appellant: Prateek JainFor Respondent: H.M. Bhatt
Section 139(1)Section 143(2)Section 143(3)Section 43B

…ion, we are unable to hold that the Tribunal was in error in law in dismissing the revenue's appeal making a reference to the decisions referred to by it. 5. The decision of the Apex Court in Chowringhee Sales Bureau (P) Ltd. Vs. CIT, AIR 1973 SC 376 = (1973) 87 ITR 542, dealt with a case where the contents of the Profit and Loss account apparently showed that though the assessee had attempted to show that there is a separate account for tax collected, the collection would have been only of a composite amount. The transaction dealt with in Chowringhee's case (supra) related to auction and the nature of the P a g…

Addl CIT RG 7(1), Mumbai vs. Piramal Enterprises Ltd (Formerly Knwon As Piramal Healthcare Ltd) (As Ultimate Successor to Nicholas Piramal India Ltd), Mumbai

ITA 5091/MUM/2010[2005-06]Status: DisposedITAT Mumbai11 Jan 2024AY 2005-06

Bench: Shri Kuldip Singh & Shri S Rifaur Rahmanassessment Year: 2005-06 M/S. Piramal Enterprises Dy. Commissioner Of Limited (Formerly Known Income Tax, As Piramal Healthcare Range-8(2)(1), Limited) (Earlier Known As Mumbai. Nicholas Piramal India Ltd.), Vs. Piramal Tower, Agastya Corporate Park, Lbs Marg, Kamani Junction, Kurla (West), Mumbai – 400 070 Pan: Aaacn4538P (Appellant) (Respondent) Assessment Year: 2005-06 Dy. Commissioner Of M/S. Piramal Enterprises Income Tax, Limited (Formerly Known Circle-8(2)(1), As Piramal Healthcare [Erstwhile Dcit Circle- Ltd.) (As Ultimate 7(1)], Successor To Nicholas Vs. Mumbai. Piramal India Ltd.), Piramal Tower, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400 013 Pan: Aaacn4538P (Appellant) (Respondent)

For Appellant: Shri Priyank Gala, A.RFor Respondent: Shri P.D. Chogule, (Addl. CIT) Sr. A.R
Section 28Section 40Section 45

…pt on the alleged ground that no fresh claim can be made except by filing a revised return. 2. In doing so, he further erred in holding that the aforesaid amount is a trading receipt/business income relying on the decision of Chowrighee Sales Bureau p. Ltd. (87 ITR 542). 3. He failed to appreciate and ought to have held that as per legal position of law the said gain is not a revenue receipt taxable either u/s 41 (1) or under section 28 (iv) of the Income Tax Act, 1961 ("the Act") since the original liability to pay Sales tax was deferred and liability was converted into loan. ITA No.3706/M/2010 & 9 M/s. Piram…

Piramal Healthcare Ltd ( Earlier Knownas Nicholas Piramal India Ltd), Mumbai vs. Addl CIT 7(1), Mumbai

ITA 3706/MUM/2010[2005-06]Status: DisposedITAT Mumbai11 Jan 2024AY 2005-06

Bench: Shri Kuldip Singh & Shri S Rifaur Rahmanassessment Year: 2005-06 M/S. Piramal Enterprises Dy. Commissioner Of Limited (Formerly Known Income Tax, As Piramal Healthcare Range-8(2)(1), Limited) (Earlier Known As Mumbai. Nicholas Piramal India Ltd.), Vs. Piramal Tower, Agastya Corporate Park, Lbs Marg, Kamani Junction, Kurla (West), Mumbai – 400 070 Pan: Aaacn4538P (Appellant) (Respondent) Assessment Year: 2005-06 Dy. Commissioner Of M/S. Piramal Enterprises Income Tax, Limited (Formerly Known Circle-8(2)(1), As Piramal Healthcare [Erstwhile Dcit Circle- Ltd.) (As Ultimate 7(1)], Successor To Nicholas Vs. Mumbai. Piramal India Ltd.), Piramal Tower, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400 013 Pan: Aaacn4538P (Appellant) (Respondent)

For Appellant: Shri Priyank Gala, A.RFor Respondent: Shri P.D. Chogule, (Addl. CIT) Sr. A.R
Section 28Section 40Section 45

…pt on the alleged ground that no fresh claim can be made except by filing a revised return. 2. In doing so, he further erred in holding that the aforesaid amount is a trading receipt/business income relying on the decision of Chowrighee Sales Bureau p. Ltd. (87 ITR 542). 3. He failed to appreciate and ought to have held that as per legal position of law the said gain is not a revenue receipt taxable either u/s 41 (1) or under section 28 (iv) of the Income Tax Act, 1961 ("the Act") since the original liability to pay Sales tax was deferred and liability was converted into loan. ITA No.3706/M/2010 & 9 M/s. Piram…

Cathay Pacific Airways Ltd., Kolkata vs. ACIT, Cir-1(1), It, Kol, Kolkata

In the result, all the appeals of the assessee are allowed

ITA 467/KOL/2023[2018-19]Status: HeardITAT Kolkata09 Jan 2024AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita.420/Kol/2023 &

For Appellant: Shri Pratyush Jhunjhunwala, AdvocateFor Respondent: Shri Abhijit Kundu, CIT
Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.420/Kol/2023 & ITA Nos.466 & 467/Kol/2023 Assessment Years: 2016-17 to 2018-19 Cathay Pacific airways Assistant Commissioner of Limited Income Tax (IT), Circle-1(1), Vs. Plot Y-14, Block-EP, Salt Kolkata. Lake, Kolkata-700091. (PAN: AABCC5644E) (Appellant) (Respondent) & ITA.419/Kol/2023 Assessment Year: 2016-17 Hong Kong Dragon Airlines Assistant Commissioner of Ltd. Income Tax (IT), Circle-1(1), Vs. Plot Y-14, Block-EP, Salt…

Cathay Pacific Airways Limited, Kolkata vs. ACIT, Circle-(1), It-Kol., Kolkata

In the result, all the appeals of the assessee are allowed

ITA 420/KOL/2023[2016-17]Status: HeardITAT Kolkata09 Jan 2024AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita.420/Kol/2023 &

For Appellant: Shri Pratyush Jhunjhunwala, AdvocateFor Respondent: Shri Abhijit Kundu, CIT
Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.420/Kol/2023 & ITA Nos.466 & 467/Kol/2023 Assessment Years: 2016-17 to 2018-19 Cathay Pacific airways Assistant Commissioner of Limited Income Tax (IT), Circle-1(1), Vs. Plot Y-14, Block-EP, Salt Kolkata. Lake, Kolkata-700091. (PAN: AABCC5644E) (Appellant) (Respondent) & ITA.419/Kol/2023 Assessment Year: 2016-17 Hong Kong Dragon Airlines Assistant Commissioner of Ltd. Income Tax (IT), Circle-1(1), Vs. Plot Y-14, Block-EP, Salt…

Hong Kong Dragon Airlines Limited, Kolkata vs. ACIT, Cir-1(1), It-Kolkata, Kolkata

In the result, all the appeals of the assessee are allowed

ITA 419/KOL/2023[2016-17]Status: HeardITAT Kolkata09 Jan 2024AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita.420/Kol/2023 &

For Appellant: Shri Pratyush Jhunjhunwala, AdvocateFor Respondent: Shri Abhijit Kundu, CIT
Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.420/Kol/2023 & ITA Nos.466 & 467/Kol/2023 Assessment Years: 2016-17 to 2018-19 Cathay Pacific airways Assistant Commissioner of Limited Income Tax (IT), Circle-1(1), Vs. Plot Y-14, Block-EP, Salt Kolkata. Lake, Kolkata-700091. (PAN: AABCC5644E) (Appellant) (Respondent) & ITA.419/Kol/2023 Assessment Year: 2016-17 Hong Kong Dragon Airlines Assistant Commissioner of Ltd. Income Tax (IT), Circle-1(1), Vs. Plot Y-14, Block-EP, Salt…

Rameshkumar Lalan Tiwari, Surat vs. Income Tax Officer, Ward 2(3)(5), Surat

In the result, this ground of appeal is allowed

ITA 484/SRT/2023[2018-19]Status: DisposedITAT Surat28 Dec 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.484/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rameshkumar Lalan Tiwari Income Tax Officer, Ward- 181, Bapa Sitaram Society, 2(3)(5), Surat, Aayakar Vs Kawas Hazira Road, Surat- Bhavan, Majura Gate, 394270 Surat-395001 Pan : Adrpt 1473 G अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(1)Section 254(1)Section 36(1)(va)Section 43B

…ies to, those expenditure, which are claimed, but, which were not paid before filing of the return, can be disallowed. 3. The learned Commissioner of Income tax (Appeals) NFAC has erred in fact and in law that Chowranghee Sales Bureau Pvt. Ltd. vs. CIT (1973) 87 ITR 542 (SC) is not applicable in assessee case. 4. Without prejudice to above, the learned Commissioner of Income Tax (Appeals) NFAC has erred in law and in fact that is addition of unpaid service tax liability is confirmed in A.Y 2018- 19, at least the deduction of same service tax liability should be allowed as deduction, when it is actually paid in im…

Total Environment Building Systems Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-5(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed

ITA 352/BANG/2023[2012-13]Status: DisposedITAT Bangalore18 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2012-13

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 139(1)Section 250Section 43B

…he assessee. Now the question is that when the assessee is not claimed it as an expenditure in the P&L account, could it be disallowed u/s 43B of the Act. This was considered by the Hon’ble Supreme Court in the case of Chowringhee Sales Bureau Pvt. Ltd. 1973) 87 ITR 542 (SC) in which was held that sales tax collected by assessee is revenue receipt even if it is shown by the assessee not non-revenue head and such treatment by the assessee is not decisive. 10.2 Further, in the case of M/s. Jain Christopher v. DCIT in ITA No.855/Bang/2012 – order dated 12.04.2013, it was held as under:- “7.2 During the course of ass…

Hubli Electricity Supply, Hubballi vs. Deputy Commissioner of Income Tax, Circle 1(1), Huballi

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

ITA 341/BANG/2023[2010-11]Status: DisposedITAT Bangalore01 Dec 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Smt. Prathibha R., A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 194CSection 194JSection 201Section 250Section 40

…he assessee. Now the question is that when the assessee is not claimed it as an expenditure in the P&L account, could it be disallowed u/s 43B of the Act. This was considered by the Hon’ble Supreme Court in the case of Chowringhee Sales Bureau Pvt. Ltd. 1973) 87 ITR 542 (SC) in which was held that sales tax collected by assessee is revenue receipt even if it is shown Hubli Electricity Supply, Hubli Page 9 of 28 by the assessee not non-revenue head and such treatment by the assessee is not decisive. 10.2 Further, in the case of M/s. Jain Christopher v. DCIT in ITA No.855/Bang/2012 – order dated 12.04.2013, it was…

Pradeep Kumar Dhurve, Durg vs. Deputy Commissioner of Income-Tax, Circle 1(1), Bhilai

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 302/RPR/2023[2018-19]Status: DisposedITAT Raipur23 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 302/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 Pan : Aanpd6067H

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…ion, we are unable to hold that the Tribunal was in error in law in dismissing the revenue's appeal making a reference to the decisions referred to by it. 5. The decision of the Apex Court in Chowringhee Sales Bureau (P) Ltd. Vs. CIT, AIR 1973 SC 376 = (1973) 87 ITR 542, dealt with a case where the contents of the Profit and Loss account apparently showed that though the assessee had attempted to show that there is a separate account for tax collected, the collection would have been only of a composite amount. The transaction dealt with in Chowringhee's case (supra) related to auction and the nature of the income…

Ashraf Nafisa Althaf, Moodubidri Mangalore vs. Income Tax Officer, Ward-1 & Tps, Udupi

In the result, the appeal of the assessee is dismissed

ITA 614/BANG/2023[2013-14]Status: DisposedITAT Bangalore09 Nov 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Shri Sanketh S. Nayak, A.RFor Respondent: Shri Nischal B., D.R
Section 139(1)Section 250Section 40Section 43B

…iture in the P&L account. As such, there could not be any disallowance on this count. However, the ld. CIT(A) confirmed the addition made by ld. AO by placing reliance on the judgement of Hon’ble Supreme Court in the case of Chowringhee Sales Bureau (P) Ltd. (87 ITR 542) (SC). Against this assessee is in appeal before us on this issue. 4. We have heard the rival submissions and perused the materials available on record. The ld. A.R. has placed reliance on the judgement of Hon’ble Gauhati High Court in the case of CIT Vs. Indian Carbon Ltd. (2003) 262 ITR 327 (Gau.) wherein held as under: “Whether the Central sale…

Sherwater Geoservices Ltd. India Project Office, Dehradun vs. Aict, International Taxation, Circle-2, Dehradun

In the result, the appeal of the assessee is allowed

ITA 6/DDN/2023[2020-21]Status: DisposedITAT Dehradun27 Oct 2023AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Sanjay Aggarwal, CAFor Respondent: Sh. A. S. Rana, Sr. DR
Section 143(3)Section 44B

…tion with the extraction or production of mineral oil, whether paid in or outside India, are to be included. It was submitted by the Ld. DR that the GST receipt squarely falls within the principle enunciated in Chowringhee Sales Bureau (P.) Ltd. v. CIT [1973] 87 ITR 542 (SC) wherein it was laid down that sales tax charged forms part of the trading receipts and is as such liable to be assessed to income tax. The Ld. DR submitted that since then the courts have consistently held similarly for all kinds of taxes or government receipts (that were received by the assessee during the relevant PY) that these are taxable…

Saexploration Inc India Projects Office, Dehradun vs. Assistant Commissioner of Income Tax (International Taxation, Circle-2, Dehradun

In the result, the appeal of the assessee is allowed

ITA 5/DDN/2023[2020-21]Status: DisposedITAT Dehradun27 Oct 2023AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Taran Preet Singh, CAFor Respondent: Sh. A. S. Rana, Sr. DR
Section 143(3)Section 44B

…tion with the extraction or production of mineral oil, whether paid in or outside India, are to be included. It was submitted by the Ld. DR that the GST receipt squarely falls within the principle enunciated in Chowringhee Sales Bureau (P.) Ltd. v. CIT [1973] 87 ITR 542 (SC) wherein it was laid down that sales tax charged forms part of the trading receipts and is as such liable to be assessed to income tax. The Ld. DR submitted that since then the courts have consistently held similarly for all kinds of taxes or government receipts (that were received by the assessee during the relevant PY) that these are taxable…

M/S. United Phosphorus Ltd., Mumbai vs. DCIT Cent. Cir. - 38, Mumbai

In the result, appeal of the revenue is partly allowed

ITA 4695/MUM/2005[1999-2000]Status: DisposedITAT Mumbai20 Sept 2023AY 1999-2000

Bench: Shri Amit Shukla & Shri Gagan Goyalm/S. United Phosphorus Limited, Mumbai (Now Known As Uniphos Enterprises Ltd.) Uniphos House, 11-C.D. Marg Opp. Madhu Park Khar (W), Mumbai – 400 052 Pan: Aaacu3440P ...... Appellant Vs. Acit Cc -2 Dy. Commissioner Of Income Tax Central Circle-38 Mumbai ..... Respondent Acit Cc -2 Dy. Commissioner Of Income Tax Central Circle-38 Mumbai ...... Appellant Vs. M/S. United Phosphorus Limited, Mumbai (Now Known As Uniphos Enterprises Ltd.) Uniphos House, 11-C.D. Marg Opp. Madhu Park Khar (W) Mumbai – 400 052 Pan: Aaacu3440P ...... Respondent (Now Known As Uniphos Enterprises Ltd.)

For Appellant: Ms. Vasanti B Patel / Shri KiritFor Respondent: Shri Rajneesh Yadav
Section 143(3)Section 37(1)

…ed that the said expenditure is allowable u/s 37 of the Act. Reliance has been placed on decisions of the High Courts and also of the Supreme Court in the case of CIT vs. Shoorji Vallabhdas & Co. 46 ITR 144, Kedarnath Jute 82 ITR 363; Chowringhee Sales Bureau 87 ITR 542; Berger Paints 254 ITR 503. It is submitted that the registration of the product was compulsory to make sales in the respective countries. Without such registration, the appellant company could not have launched its product for sale in those countries. The expenditure was, therefore, of revenue nature. It is submitted that similar expenditure was…

M/S. Bridgestone India Pvt. Ltd., Pune vs. The ACIT NFAC, Delhi

In the result, appeal of assessee is partly allowed

ITA 84/IND/2022[2017-18/]Status: DisposedITAT Indore17 Jul 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibridgestone India Pvt. Ltd. Acit (Nfac) Plot No.A-43, Phase-Ii, Delhi Midc Chakan, Village Vs. Sawardari, Taluka Khed, Pune (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcb 2304 E Assessee By Shri Sukhsagar Syal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 23.05.2023 Date Of Pronouncement 17.07.2023

Section 143(3)Section 144C(13)Section 144C(5)Section 43(1)

…our Mills Co. Ltd. v. CIT [1974] 95 ITR 151 (Delhi) (sic), Dharangadhra Chemical Works Ltd. v. CIT [1977] 106 ITR 473 (Bom), Ludhiana Central Co-operative Consumers' Stores Ltd. v. CIT [1980] 122 ITR 942 (P & H), Chowringhee Sales Bureau P. Ltd. v. CIT [1973] 87 ITR 542 (SC) and Sinclair Murray and Co. P. Ltd. v. CIT [1974] 97 ITR 615 (SC), contended that this subsidy amounts to a revenue receipt and, therefore, the Tribunal has committed an error in deleting the said additions.” 12. The said judgment of Hon’ble High Court has been reversed by the Hon’ble Supreme Court in case of Sahney Steel & Press Works Ltd.…

Crest Paper Mills Ltd., Mumbai vs. DCIT Cir. - 8(1), Mumbai

In the result, additional ground no

ITA 3044/MUM/2016[2010-11]Status: DisposedITAT Mumbai18 Apr 2023AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singhvk-Vk-La- 3044@Eaqcbz@2016 ¼Fu-Oa- 2010&11½ M/S. Crest Paper Mills Ltd. 2Nd Floor, Tarun Plastic Compound, Morga Village, Andheri (E) Mumbai-400 066 ..... Vihykfkhz/Appellant Pan No. Aaacc4343D Cuke Vs. Deputy Commissioner Of Income Tax, 8 (1), Aayakar Bhavan ..... Izfroknh/Respondent Mumbai-400 020

For Appellant: Shri Ajay Singh, Advocate izfroknh }kjk@For Respondent: Shri V. S. Mahajan, Sr. AR
Section 41(1)

…re amount paid under OTS against the Term Loan. The Ld. AR submitted that accounting entries are not decisive for the purpose of transactions. In support of his submissions, he placed reliance on the following decisions: (I) Siclar Murray & Co. Ltd. vs. CIT, 97 ITR 615 (SC); (II) CIT vs. Sahara Inv. India Ltd, 136 Taxman 61 (All). 5. On the other hand, Shri V. S. Mahajan representing the Department submits that the alternate prayer by way of additional ground of appeal has been raised for the first time in the Tribunal. No such plea was made by the assessee either before the AO or the CIT(A). The Ld. Department…

Ganeshan Purushothaman Achari, Bhilai, Durg vs. Income Tax Officer-1(4), Bhilai, Durg

In the result, appeal of the assessee in ITA No

ITA 148/RPR/2022[2019-20]Status: DisposedITAT Raipur27 Mar 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 146 To 148/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Ganeshan Puroshothaman Achari 116, Friends Arcade, Shastri Nagar, G.E. Road, Supela, Bhilai (C.G.) Pan : Achpa6510E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Cpc, Bengaluru. ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)Section 36Section 43B

…ion, we are unable to hold that the Tribunal was in error in law in dismissing the revenue's appeal making a reference to the decisions referred to by it. 5. The decision of the Apex Court in Chowringhee Sales Bureau (P) Ltd. Vs. CIT, AIR 1973 SC 376 = (1973) 87 ITR 542, dealt with a case where the contents of the Profit and Loss account apparently showed that though the assessee had attempted to show that there is a separate account for tax collected, the collection would have been only of a composite amount. The transaction dealt with in Chowringhee's case (supra) related to auction and the nature of the income…

Ganeshan Purushothaman Achari, Bhilai, Durg vs. Income Tax Officer-1(4), Bhilai, Durg

In the result, appeal of the assessee in ITA No

ITA 147/RPR/2022[2018-19]Status: DisposedITAT Raipur27 Mar 2023AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 146 To 148/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Ganeshan Puroshothaman Achari 116, Friends Arcade, Shastri Nagar, G.E. Road, Supela, Bhilai (C.G.) Pan : Achpa6510E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Cpc, Bengaluru. ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)Section 36Section 43B

…ion, we are unable to hold that the Tribunal was in error in law in dismissing the revenue's appeal making a reference to the decisions referred to by it. 5. The decision of the Apex Court in Chowringhee Sales Bureau (P) Ltd. Vs. CIT, AIR 1973 SC 376 = (1973) 87 ITR 542, dealt with a case where the contents of the Profit and Loss account apparently showed that though the assessee had attempted to show that there is a separate account for tax collected, the collection would have been only of a composite amount. The transaction dealt with in Chowringhee's case (supra) related to auction and the nature of the income…

Ganeshan Purushothaman Achari, Bhilai, Durg vs. Income Tax Officer-1(4), Bhilai, Durg

In the result, appeal of the assessee in ITA No

ITA 146/RPR/2022[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 146 To 148/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Ganeshan Puroshothaman Achari 116, Friends Arcade, Shastri Nagar, G.E. Road, Supela, Bhilai (C.G.) Pan : Achpa6510E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Cpc, Bengaluru. ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)Section 36Section 43B

…ion, we are unable to hold that the Tribunal was in error in law in dismissing the revenue's appeal making a reference to the decisions referred to by it. 5. The decision of the Apex Court in Chowringhee Sales Bureau (P) Ltd. Vs. CIT, AIR 1973 SC 376 = (1973) 87 ITR 542, dealt with a case where the contents of the Profit and Loss account apparently showed that though the assessee had attempted to show that there is a separate account for tax collected, the collection would have been only of a composite amount. The transaction dealt with in Chowringhee's case (supra) related to auction and the nature of the income…

Payal Verma (Prop. M/S Jai Vriddhi Traders), Bhilia vs. Income Tax Officer, Ward- 1(3), Bhilai, Durg

In the result, appeal of the assessee is allowed in terms of my aforesaid observations

ITA 169/RPR/2022[2018-19]Status: DisposedITAT Raipur14 Mar 2023AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 169/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Payal Verma M/S. Jai Vriddhi Traders, Ananj Mandi Line, Behind Nehru Bhawan, Supela Bhilai-490023 (C.G.) Pan : Aovpv3159G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(3), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Shyamsundar Sharma, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)Section 234ASection 234BSection 234CSection 43B

…ion, we are unable to hold that the Tribunal was in error in law in dismissing the revenue's appeal making a reference to the decisions referred to by it. 5. The decision of the Apex Court in Chowringhee Sales Bureau (P) Ltd. Vs. CIT, AIR 1973 SC 376 = (1973) 87 ITR 542, dealt with a case where the contents of the Profit and Loss account apparently showed that though the assessee had attempted to show that there is a separate account for tax collected, the collection would have been only of a composite amount. The transaction dealt with in Chowringhee's case (supra) related to auction and the nature of the income…