CIT v. Alfa Laval (I) Ltd.

282 ITR 445High Court#24206 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2022.

Judgments citing CIT v. Alfa Laval (I) Ltd.

Deputy Commissioner of Income-Tax Circle -5, Pune vs. Serum Institute of India Pvt Ltd., Pune

In the result, the appeal filed by the Revenue stands dismissed

ITA 323/PUN/2021[2013-14]Status: DisposedITAT Pune15 Sept 2022AY 2013-14

For Appellant: Shri Percy PardiwallaFor Respondent: Shri J. P. Chadraker

Section 10ASection 14ASection 35Section 35(1)

…e submits that the spouse of a director of company, accompanies the director on foreign trip, it cannot be said to be not for the purpose of business placing reliance on the decision of the Hon’ble Bombay High Court in the case of CIT vs. Alfa Laval (I) Ltd., 282 ITR 445 (Bom.) and CIT vs. Zuari Finance Ltd., 271 ITR 538 (Bom.). 18. We heard the rival submissions and perused the material on record. The issue in the present ground of appeal no.3 relates to the allowability of foreign travel expenditure incurred by employees of the assessee company. During the previous year relevant to the assessment year under con…

Aprica Pharmaceuticals P. Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 2452/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2013-14

For Appellant: Shri S.N. Divatia, AdvocateFor Respondent: Shri Alok Kumar, CIT DR

Section 37(1)

…f Paper Book). 2.7 So far as the disallowance of expenses relating to the spouse of the medical practitioners are concerned, the appellant has relied upon the decision in case of J.K. Industries Ltd. Vs. CIT 335 ITR 170 (Cal) and CIT vs. Alfa Level (I) Ltd. (282 ITR 445 (Bom) wherein the foreign trip expenses of the wife of company's director/president has been allowed (see page 109-110 and 120- 125 of Paper Book).” Assessment Year: 2013-14 Page 5 of 6 6. The Ld. DR relied upon the assessment order and the order of CIT(A) and also relied upon the decision of the Hon’ble Supreme Court in the case of Apex 7. We…

Emmsons International Ltd., Delhi vs. ACIT Circle-8(1), New Delhi

In the result, appeal of the assessee is allowed in part

ITA 4603/DEL/2019[2012-13]Status: DisposedITAT Delhi14 Oct 2019AY 2012-13

Bench: Shri K. Narasimha Chary & Shri B.R.R. Kumar

For Appellant: Sh. Suresh Kumar Gupta, CAFor Respondent: Ms Ashima Neb, Sr. DR

…r business is that it is incurred by the assessee as incidental to his trade for the purpose of keeping the trade going and making it pay and not in any other capacity than that of a trader. He placed reliance on decision reported in CIT v. Alfa Laval (I) Ltd 282 ITR 445 (Bom). 18. It is further submitted by the Ld. AR that when the Board of Directors of the assessee had thought it fit to spend on the foreign tour of the accompanying wife of the Managing Director for commercial expediency, it was not within the province of the Income-tax Authority to disallow such expenditure by sitting over the decision of the B…