CIT 27 ITR 34 (SC) Taparia Tools Ltd. vs. Jt. CIT 126 Taxman 544 (Bom) Dalmia Jain & Co. v. CIT

199 ITR 754High Court1993#19695 most cited
4

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

Sections most often in play

Section 1961Section 142(1) of Income Tax ActSection 143(1)Section 143(1) of Income Tax ActSection 143(3)Section 143(3) of Income Tax ActSection 144CSection 144C of Income Tax Act

Issues it is cited on

section 35abbsection 92bsection 32(1)enduring benefitsection 35section 32section 92section 144crevenue expenditurecapital expenditurefinal assessment ordersection 37(1)

Judgments citing CIT 27 ITR 34 (SC) Taparia Tools Ltd. vs. Jt. CIT 126 Taxman 544 (Bom) Dalmia Jain & Co. v. CIT

ACIT Circle-17(1), New Delhi vs. Metronation Chennai Television Ltd., New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 7181/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Aug 2024AY 2016-17

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

Section 143(1)Section 143(3)Section 144CSection 32(1)Section 37(1)Section 92B

…the yardsticks for determination of an expenditure as capital or revenue- Assam Bengal Cement Co. Ltd vs. CIT 27 ITR 34 (SC) Taparia Tools Ltd. vs. Jt. CIT 126 Taxman 544 (Bom) Dalmia Jain & Co. vs. CIT (1971) 81 ITR 754 (SC) Avery India Ltd. vs. CIT (1993) 199 ITR 754 (Cal) M.K. Bros. Pvt. Ltd. vs. CIT (1972) 86 ITR 38 (SC) Travancore Sugar and Chemicals Ltd. vs. CIT (1966) 62 ITR 566 (SC) F. Woodrofe and Co.Ltd. vs. CIT (1976) 102 ITR 0665 (Madras) CIT vs. J.K. Synthetics Ltd. (2009) 309 ITR 0371 (Delhi) From the aforementioned judicial precedents, one thing becomes clear the dividing line between capital exp…

DCIT, Circle-16(2), New Delhi vs. Metronation Chennai Television Ltd., New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2536/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Aug 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

Section 143(1)Section 143(3)Section 144CSection 32(1)Section 37(1)Section 92B

…the yardsticks for determination of an expenditure as capital or revenue- Assam Bengal Cement Co. Ltd vs. CIT 27 ITR 34 (SC) Taparia Tools Ltd. vs. Jt. CIT 126 Taxman 544 (Bom) Dalmia Jain & Co. vs. CIT (1971) 81 ITR 754 (SC) Avery India Ltd. vs. CIT (1993) 199 ITR 754 (Cal) M.K. Bros. Pvt. Ltd. vs. CIT (1972) 86 ITR 38 (SC) Travancore Sugar and Chemicals Ltd. vs. CIT (1966) 62 ITR 566 (SC) F. Woodrofe and Co.Ltd. vs. CIT (1976) 102 ITR 0665 (Madras) CIT vs. J.K. Synthetics Ltd. (2009) 309 ITR 0371 (Delhi) From the aforementioned judicial precedents, one thing becomes clear the dividing line between capital exp…

DCIT, Circle-16(2), New Delhi vs. Metronation Chennai Television Ltd., New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2280/DEL/2018[2013-14]Status: DisposedITAT Delhi21 Aug 2024AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

Section 143(1)Section 143(3)Section 144CSection 32(1)Section 37(1)Section 92B

…the yardsticks for determination of an expenditure as capital or revenue- Assam Bengal Cement Co. Ltd vs. CIT 27 ITR 34 (SC) Taparia Tools Ltd. vs. Jt. CIT 126 Taxman 544 (Bom) Dalmia Jain & Co. vs. CIT (1971) 81 ITR 754 (SC) Avery India Ltd. vs. CIT (1993) 199 ITR 754 (Cal) M.K. Bros. Pvt. Ltd. vs. CIT (1972) 86 ITR 38 (SC) Travancore Sugar and Chemicals Ltd. vs. CIT (1966) 62 ITR 566 (SC) F. Woodrofe and Co.Ltd. vs. CIT (1976) 102 ITR 0665 (Madras) CIT vs. J.K. Synthetics Ltd. (2009) 309 ITR 0371 (Delhi) From the aforementioned judicial precedents, one thing becomes clear the dividing line between capital exp…

DCIT, New Delhi vs. M/S. Metronation Chennai Television Ltd., New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 3358/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Aug 2024AY 2012-13

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

Section 143(1)Section 143(3)Section 144CSection 32(1)Section 37(1)Section 92B

…the yardsticks for determination of an expenditure as capital or revenue- Assam Bengal Cement Co. Ltd vs. CIT 27 ITR 34 (SC) Taparia Tools Ltd. vs. Jt. CIT 126 Taxman 544 (Bom) Dalmia Jain & Co. vs. CIT (1971) 81 ITR 754 (SC) Avery India Ltd. vs. CIT (1993) 199 ITR 754 (Cal) M.K. Bros. Pvt. Ltd. vs. CIT (1972) 86 ITR 38 (SC) Travancore Sugar and Chemicals Ltd. vs. CIT (1966) 62 ITR 566 (SC) F. Woodrofe and Co.Ltd. vs. CIT (1976) 102 ITR 0665 (Madras) CIT vs. J.K. Synthetics Ltd. (2009) 309 ITR 0371 (Delhi) From the aforementioned judicial precedents, one thing becomes clear the dividing line between capital exp…

CIT 27 ITR 34 (SC) Taparia Tools Ltd. vs. Jt. CIT 126 Taxman 544 (Bom) Dalmia Jain & Co. v. CIT (199 ITR 754) — Cited in 4 Judgments | BharatTax