CIT, Madurai v. Saravana Spg. Mills (P) Ltd.

163 Taxmann 201Supreme Court of India2007#7711 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 10BSection 10CSection 115JBSection 14ASection 250Section 40A(2)(a)Section 92CSection 8D(2)(ii)

Issues it is cited on

section 8d(2)(ii)section 8dsection 92f(ii)section 92apreliminary expensessection 40a(2)(a)section 14a(1)legal expensessection 92fsection 35dstrategic investmentsection 36(2)

Judgments citing CIT, Madurai v. Saravana Spg. Mills (P) Ltd.

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

ITA 2037/KOL/2019[2015-16]Status: DisposedITAT Kolkata12 Jan 2026AY 2015-16

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…urred under the head 'repairs and maintenance' is treated as capital in nature. This way, the ld. DR has reiterated the stand taken by the Assessing Officer. The ld DR also relied on the following judgment: CIT, Madurai Vs. Saravana Spg. Mills (P) Ltd. [2007] 163 Taxmann 201 (SC): Assessee manufacturer of yarn replaced old 3 ring frames by new ones and claimed expenditure incurred in said activity as current repairs contending that whole textile mill was a ‘Plant' and ring frames were one of 25 machines which constituted a single process and therefore, replacement of frames be treated as replacement of part of pl…

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

ITA 1248/KOL/2019[2014-15]Status: DisposedITAT Kolkata12 Jan 2026AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…urred under the head 'repairs and maintenance' is treated as capital in nature. This way, the ld. DR has reiterated the stand taken by the Assessing Officer. The ld DR also relied on the following judgment: CIT, Madurai Vs. Saravana Spg. Mills (P) Ltd. [2007] 163 Taxmann 201 (SC): Assessee manufacturer of yarn replaced old 3 ring frames by new ones and claimed expenditure incurred in said activity as current repairs contending that whole textile mill was a ‘Plant' and ring frames were one of 25 machines which constituted a single process and therefore, replacement of frames be treated as replacement of part of pl…

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

ITA 1247/KOL/2019[2013-14]Status: DisposedITAT Kolkata12 Jan 2026AY 2013-14

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…urred under the head 'repairs and maintenance' is treated as capital in nature. This way, the ld. DR has reiterated the stand taken by the Assessing Officer. The ld DR also relied on the following judgment: CIT, Madurai Vs. Saravana Spg. Mills (P) Ltd. [2007] 163 Taxmann 201 (SC): Assessee manufacturer of yarn replaced old 3 ring frames by new ones and claimed expenditure incurred in said activity as current repairs contending that whole textile mill was a ‘Plant' and ring frames were one of 25 machines which constituted a single process and therefore, replacement of frames be treated as replacement of part of pl…

D.C.I.T CIR - 10(1), KOLKATA vs. M/S EUREKA FORBS LTD, KOLKATA

The appeal is dismissed

ITA 1246/KOL/2019[2012-13]Status: DisposedITAT Kolkata12 Jan 2026AY 2012-13

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 14ASection 250Section 92C

…urred under the head 'repairs and maintenance' is treated as capital in nature. This way, the ld. DR has reiterated the stand taken by the Assessing Officer. The ld DR also relied on the following judgment: CIT, Madurai Vs. Saravana Spg. Mills (P) Ltd. [2007] 163 Taxmann 201 (SC): Assessee manufacturer of yarn replaced old 3 ring frames by new ones and claimed expenditure incurred in said activity as current repairs contending that whole textile mill was a ‘Plant' and ring frames were one of 25 machines which constituted a single process and therefore, replacement of frames be treated as replacement of part of pl…

THE ACIT, COCHIN vs. M/S.MFAR HOTELS & RESORTS LTD, COCHIN

In the result, the appeal by the Revenue is dismissed

ITA 335/COCH/2015[2011-12]Status: DisposedITAT Cochin27 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail: A.Y. : 2011-12 C.O. No. 13/Coch/2015 : A.Y. : 2011-12 (Arising Out Of Ita No. 335/Coch/15)

For Appellant: Shri Rajakannan, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER : A.Y. : 2011-12 C.O. No. 13/Coch/2015 : A.Y. : 2011-12 (Arising out of ITA No. 335/Coch/15) Asst. Commissioner of Vs. M/s. Mfar Hotels& Resorts Income Tax, Limited, Corporate Circle-1(2), Le Meridien, N.H. Byepass, Income Tax Offices, Kundanoor Junction, 4th Floor, C.R. Building, Maradu – P.O. I.S. Press Road, Kochi-682304. Kochi-682018. PAN : AABCM9267F (Appellant) (Respondent/Cross Objector) For Assessee : Shri Rajakannan, Adv. For Revenue : Shri Sanjit Kumar Das, C…

WALVOIL FLUID POWER INDIA PRIVATE LTD,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 685/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Feb 2020AY 2011-12

Bench: Shri Chandra Poojari, Am &Smt.Beena Pillai, Jm

For Appellant: Sri.R.E.Balasubramaniyam, CAFor Respondent: Sri.Muzaffar Hussain, CIT-DR&
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM &Smt.Beena Pillai, JM ITA No.1892/Bang/2016 : Asst.Year 2010-2011 IT(TP)A No.685/Bang/2016 : Asst.Year 2011-2012 M/s.Walvoil Fluid Power The Dy.Commissioner of India Private Limited Vs. Income-tax, Circle 7(1)(2) 23 & 25, Behind Graphite Bangalore. India, Mahadevpura Post Doddanakundi Industrial Estate, Bangalore-560 048. PAN : AAACW5954E. (Appellant) (Respondent) Appellant by : Sri.R.E.Balasubramaniyam, CA Respondent by : Sri.Muzaffar Hussain, CIT-DR& Smt.Swapna Das, JCIT-DR Date of Date of Hearing : 29.01.2020…

WALVOIL FLUID POWER (INDIA) PRIVATE LTD,BANGALORE vs. DY.CIT OF INCOME TAX, BANGALORE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 1892/BANG/2016[2010-11]Status: DisposedITAT Bangalore18 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari, Am &Smt.Beena Pillai, Jm

For Appellant: Sri.R.E.Balasubramaniyam, CAFor Respondent: Sri.Muzaffar Hussain, CIT-DR&
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM &Smt.Beena Pillai, JM ITA No.1892/Bang/2016 : Asst.Year 2010-2011 IT(TP)A No.685/Bang/2016 : Asst.Year 2011-2012 M/s.Walvoil Fluid Power The Dy.Commissioner of India Private Limited Vs. Income-tax, Circle 7(1)(2) 23 & 25, Behind Graphite Bangalore. India, Mahadevpura Post Doddanakundi Industrial Estate, Bangalore-560 048. PAN : AAACW5954E. (Appellant) (Respondent) Appellant by : Sri.R.E.Balasubramaniyam, CA Respondent by : Sri.Muzaffar Hussain, CIT-DR& Smt.Swapna Das, JCIT-DR Date of Date of Hearing : 29.01.2020…

PANDIAN CHEMICALS LIMITED,MADURAI vs. DCIT CORPORATE CIRCLE 2, MADURAI

In the result, the ITA No

ITA 1821/CHNY/2019[2014-15]Status: DisposedITAT Chennai05 Nov 2019AY 2014-15

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. S. Chandrasekaran, C.A
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1820 & 1821/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-2011 & 2014-2015. M/s. Pandian Chemicals Limited, Vs. The Deputy Commissioner of No.17-A, Vallabhai Road, Income Tax, Chokkikulam, Corporate Circle 2, Madurai 625 002. Madurai. [PAN AABCP 6618D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. S. Cha…

BHAGWATI GASES LTD.,KOLKATA vs. DCIT, CIR-8, KOLKATA, KOLKATA

In the result, the appeal of assessee is partly allowed and appeal of revenue is allowed for statistical purpose

ITA 345/KOL/2016[2006-07]Status: DisposedITAT Kolkata11 Apr 2019AY 2006-07

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

…Bhagwati Gases Ltd, AY- 2006-07 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")"ी पी. एम.जगताप, उपा"य" एवं "ी ए.ट". वक","या"यक सद"य) [Before Shri P.M. Jagtap, Vice President & Shri A. T. Varkey, JM] I.T.A. No. 345/Kol/2016 Assessment Year: 2006-07 Bhagwati Gases Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AABCB0589M) Circle-8, Kolkata. Appellant Respondent & I.T.A. No. 339/Kol/2016 Assessment Year: 2006-07 Deputy Commissioner of Income-tax, Vs. Bhagwati Gases Ltd. Circle-8(1), Kolkata. Appellant Respondent Date of Hearing 16.01.2019 Date of Pr…

DCIT, CIR-8(1), KOLKATA, KOLKATA vs. M/S BHAGWATI GASES LTD., KOLKATA

In the result, the appeal of assessee is partly allowed and appeal of revenue is allowed for statistical purpose

ITA 339/KOL/2016[2006-07]Status: DisposedITAT Kolkata11 Apr 2019AY 2006-07

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

…Bhagwati Gases Ltd, AY- 2006-07 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")"ी पी. एम.जगताप, उपा"य" एवं "ी ए.ट". वक","या"यक सद"य) [Before Shri P.M. Jagtap, Vice President & Shri A. T. Varkey, JM] I.T.A. No. 345/Kol/2016 Assessment Year: 2006-07 Bhagwati Gases Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AABCB0589M) Circle-8, Kolkata. Appellant Respondent & I.T.A. No. 339/Kol/2016 Assessment Year: 2006-07 Deputy Commissioner of Income-tax, Vs. Bhagwati Gases Ltd. Circle-8(1), Kolkata. Appellant Respondent Date of Hearing 16.01.2019 Date of Pr…

DCIT,CIR - 11(2),KOLKATA, KOLKATA vs. M/S PHOENIX CONVEYOR BELT INDIA PVT LTD, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 59/KOL/2015[2007-2008]Status: DisposedITAT Kolkata23 Jan 2019AY 2007-2008

Bench: : Shri J.Sudhakar Reddy & Shri S.S. Viswanethra Ravi

For Appellant: Shri Saurav Kumar, Addl. CITFor Respondent: Shri J.P. Khaitan, Sr. Advocate
Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA Before : Shri J.Sudhakar Reddy, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 59/Kol/2015 A.Y : 2007-08 DCIT, Circle-11(2), Kolkata P-7, Chowringhee Square, Kolkata-700069. Appellant -Vs- M/s Phoenix Conveyor Belt India Pvt. Ltd. Ideal Plaza, 4th Floor, 11/1, Sarat Bose Road, Kolkata-700020 PAN: AABCP 5595 P Respondent Appearances by: For the Appellant: Shri Saurav Kumar, Addl. CIT For the Respondent: Shri J.P. Khaitan, Sr. Advocate Shri P. Jhunjhnwala, Advocate Date of hearing : 07/01/2019 Date of pronoun…

ASSISTANT COMMISSIONER OF INCOME TAX vs. THE DUKE RETREAT LTD,, PUNE

In the result, appeal of the Revenue is dismissed

ITA 2918/PUN/2016[2012-13]Status: DisposedITAT Pune19 Sept 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील अपील संसंसंसं. / Ita No.2918/Pun/2016 आयकर आयकर आयकर अपील अपील िनधा"रण वष" वष" / Assessment Year : 2012-13 िनधा"रण िनधा"रण िनधा"रण वष" वष"

For Appellant: Shri Sudhendu DasFor Respondent: Shri C.H. Naniwadekar
Section 10(2)(v)Section 143(3)Section 31(1)

…)(v). It was a case of total renovation and had rightly been held by the High Court to be capital in nature.” (iv) Without prejudice the CIT(A) erred in not appreciating the fact that the Hon’ble Supreme Court in the case of CIT Vs. Saravana Spg. Mills Ltd. (163 Taxmann 201) has clearly held that “To decide the applicable of section 31(1) the test is not whether the expenditure is revenue or capital in nature, which test has been wrongly applied by the High Court, but whether the expenditure is ‘current repairs’. The basic to find out as to what would constitute current repairs is that the expenditure must have…

D.C.I.T., CIRCLE-10, KOLKATA, KOLKATA vs. M/S EUREKA FORBES LTD., KOLKATA

In the result, the appeal filed by the Revenue on this issue is dismissed

ITA 2625/KOL/2013[2009-2010]Status: DisposedITAT Kolkata21 Dec 2016AY 2009-2010

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita Nos.2126&2625/Kol/2013 ("नधा"रण वष" /Assessment Year:2008-2009 & 2009-2010) Deputy Commissioner Of Vs. M/S Eureka Forbes Ltd., Income Tax, Circle-10, 7, Chakraberia Road (S), P-7, Chowringhee Square, Kolkata-700025 3Rd Floor, Kolkata-700069 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaace 5767 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By : Shri Niraj Kumar, Cit Dr Assessee By : Dr. Samir Chakraborty, Sr. Advocate & Shri Abhijit Biswas, Advocate सुनवाई क" तार"ख / Date Of Hearing : 06/12/2016 घोषणा क" तार"ख/Date Of Pronouncement 21/12/2016 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am:

For Appellant: Dr. Samir Chakraborty, Sr. AdvocateFor Respondent: Shri Niraj Kumar, CIT DR
Section 143(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S.S.VISWANETHRA RAVI, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA Nos.2126&2625/Kol/2013 ("नधा"रण वष" /Assessment Year:2008-2009 & 2009-2010) Deputy Commissioner of Vs. M/s Eureka Forbes Ltd., Income Tax, Circle-10, 7, Chakraberia Road (S), P-7, Chowringhee Square, Kolkata-700025 3rd Floor, Kolkata-700069 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACE 5767 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue by : Shri Niraj Kumar, CIT DR Assessee by : Dr. Samir Chakraborty, Sr. Advocate & Shri Abhijit Biswas, Advocate सुनवाई क" तार"ख / Date of He…

D.C.I.T CIR - 10,KOLKATA, KOLKATA vs. M/S EUREKA FORBES LTD, KOLKATA

In the result, the appeal filed by the Revenue on this issue is dismissed

ITA 2126/KOL/2013[2008-09]Status: DisposedITAT Kolkata21 Dec 2016AY 2008-09

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita Nos.2126&2625/Kol/2013 ("नधा"रण वष" /Assessment Year:2008-2009 & 2009-2010) Deputy Commissioner Of Vs. M/S Eureka Forbes Ltd., Income Tax, Circle-10, 7, Chakraberia Road (S), P-7, Chowringhee Square, Kolkata-700025 3Rd Floor, Kolkata-700069 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaace 5767 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By : Shri Niraj Kumar, Cit Dr Assessee By : Dr. Samir Chakraborty, Sr. Advocate & Shri Abhijit Biswas, Advocate सुनवाई क" तार"ख / Date Of Hearing : 06/12/2016 घोषणा क" तार"ख/Date Of Pronouncement 21/12/2016 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am:

For Appellant: Dr. Samir Chakraborty, Sr. AdvocateFor Respondent: Shri Niraj Kumar, CIT DR
Section 143(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S.S.VISWANETHRA RAVI, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA Nos.2126&2625/Kol/2013 ("नधा"रण वष" /Assessment Year:2008-2009 & 2009-2010) Deputy Commissioner of Vs. M/s Eureka Forbes Ltd., Income Tax, Circle-10, 7, Chakraberia Road (S), P-7, Chowringhee Square, Kolkata-700025 3rd Floor, Kolkata-700069 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACE 5767 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue by : Shri Niraj Kumar, CIT DR Assessee by : Dr. Samir Chakraborty, Sr. Advocate & Shri Abhijit Biswas, Advocate सुनवाई क" तार"ख / Date of He…

CIT, Madurai v. Saravana Spg. Mills (P) Ltd. (163 Taxmann 201) — Cited in 14 Judgments | BharatTax