CIT v. Aruna Sugars Ltd.

132 ITR 718High Court1981#14844 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2024.

Judgments citing CIT v. Aruna Sugars Ltd.

Sharda Ispat Limited, Nagpur vs. Asst. Commissioner of Income Tax, Circle-2, Nagpur

In the result, appeal filed by the assessee is allowed

ITA 185/NAG/2024[2015-16]Status: DisposedITAT Nagpur22 Oct 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Shikha LoyaFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 37(1)Section 44A

…81] 6 Taxman 145 (P&H); ii) Brijraman Das & Sons v/s CIT, [1983] 12 Taxman 377 (Del.); iii) CIT v/s Mohan Meakin Ltd., [2010] 189 Taxman 377 (Del.); iv) CIT v/s Dalmia Cement (Bharat) Ltd., [2013] 29 taxmann.com 227 (Del.); v) CIT v/s Aruna Sugars Ltd. [1981] 132 ITR 718 (Mad.); vi) JCIT v/s Gillander Arbithnot & Co. Ltd., ITA no744/Kol./2012, dated 30/10/2015 (Kol. Trib.); vii) DCIT v/s Hira Ferro Alloys Ltd. [2018] 90 taxmann.com 430 (Raipur Trib.); and viii) Karur Vysya Bank Ltd. v/s ACIT, [2013] 38 taxmann.com 247 (Chennai Trib.). 6. The learned Departmental Representative vehemently supported the order of t…

DCIT, Circle-10(2), Kolkata vs. M/S Sree Automotive Pvt. Ltd., Kolkata

In the result, the appeal filed by the revenue is dismissed

ITA 1392/KOL/2016[2010-11]Status: DisposedITAT Kolkata27 Jul 2018AY 2010-11

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

For Respondent: Shri Saurabh Kumar, Addl. CIT, Sr.DR

…different parties, but for non-filing any documentary evidence or receipts, the AO disallowed an amount of Rs.6,18,131/-. The CIT-A by placing reliance on the decision of the Hon’ble Madras High Court in the case of CIT Vs. Aruna Sugars Ltd reported in (1981) 132 ITR 718(Mad) deleted the impugned addition made by the AO. Relevant portion of CIT-A order is reproduced herein below:- “5.2 I have considered the issue in the assessment order framed by the AO in light of the arguments made by the appellant. The short issue for my consideration is that whether the amounts expended on account of "Donation & Puja" warrant…

ACIT, Trichy vs. The Karur Vysya Bank Ltd., Karur

In the result, I.T.A. Nos

ITA 1527/CHNY/2013[2005-06]Status: DisposedITAT Chennai27 Apr 2017AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.1340 & 1341/Mds/2013 "नधा"रण वष" / Assessment Years : 2003-04 & 2005-06

For Appellant: Shri N. Quadir Hoseyn, AdvocateFor Respondent: Shri S. Sankaralingam, CIT

…r disallowed `5,49,911/- as inadmissible deduction. This Tribunal in the assessee's own case allowed the Pooja expenses as revenue expenditure by order dated 17.01.2013. The Ld.counsel further submitted that the Madras High Court in CIT v. Aruna Sugars Ltd. (132 ITR 718) has also allowed the claim of the assessee. 58. On the contrary, Shri S. Sankaralingam, the Ld. Departmental Representative, submitted that if the assessee 32 I.T.A. Nos.1340 & 1341/Mds/13 I.T.A. Nos. 1496 & 27/Mds/13 incurred the expenditure in the course of its business activity, it has to be allowed as deduction while computing taxable i…

ACIT, Trichy vs. The Karur Vysya Bank Ltd., Karur

In the result, I.T.A. Nos

ITA 1496/CHNY/2013[2003-04]Status: DisposedITAT Chennai27 Apr 2017AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.1340 & 1341/Mds/2013 "नधा"रण वष" / Assessment Years : 2003-04 & 2005-06

For Appellant: Shri N. Quadir Hoseyn, AdvocateFor Respondent: Shri S. Sankaralingam, CIT

…r disallowed `5,49,911/- as inadmissible deduction. This Tribunal in the assessee's own case allowed the Pooja expenses as revenue expenditure by order dated 17.01.2013. The Ld.counsel further submitted that the Madras High Court in CIT v. Aruna Sugars Ltd. (132 ITR 718) has also allowed the claim of the assessee. 58. On the contrary, Shri S. Sankaralingam, the Ld. Departmental Representative, submitted that if the assessee 32 I.T.A. Nos.1340 & 1341/Mds/13 I.T.A. Nos. 1496 & 27/Mds/13 incurred the expenditure in the course of its business activity, it has to be allowed as deduction while computing taxable i…

The Karur Vysya Bank Ltd., Karur vs. Addl. CIT, Trichy

In the result, I.T.A. Nos

ITA 1341/CHNY/2013[2005-06]Status: DisposedITAT Chennai27 Apr 2017AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.1340 & 1341/Mds/2013 "नधा"रण वष" / Assessment Years : 2003-04 & 2005-06

For Appellant: Shri N. Quadir Hoseyn, AdvocateFor Respondent: Shri S. Sankaralingam, CIT

…r disallowed `5,49,911/- as inadmissible deduction. This Tribunal in the assessee's own case allowed the Pooja expenses as revenue expenditure by order dated 17.01.2013. The Ld.counsel further submitted that the Madras High Court in CIT v. Aruna Sugars Ltd. (132 ITR 718) has also allowed the claim of the assessee. 58. On the contrary, Shri S. Sankaralingam, the Ld. Departmental Representative, submitted that if the assessee 32 I.T.A. Nos.1340 & 1341/Mds/13 I.T.A. Nos. 1496 & 27/Mds/13 incurred the expenditure in the course of its business activity, it has to be allowed as deduction while computing taxable i…

The Karur Vysya Bank Ltd., Karur vs. Addl. CIT, Trichy

In the result, I.T.A. Nos

ITA 1340/CHNY/2013[2003-04]Status: DisposedITAT Chennai27 Apr 2017AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.1340 & 1341/Mds/2013 "नधा"रण वष" / Assessment Years : 2003-04 & 2005-06

For Appellant: Shri N. Quadir Hoseyn, AdvocateFor Respondent: Shri S. Sankaralingam, CIT

…r disallowed `5,49,911/- as inadmissible deduction. This Tribunal in the assessee's own case allowed the Pooja expenses as revenue expenditure by order dated 17.01.2013. The Ld.counsel further submitted that the Madras High Court in CIT v. Aruna Sugars Ltd. (132 ITR 718) has also allowed the claim of the assessee. 58. On the contrary, Shri S. Sankaralingam, the Ld. Departmental Representative, submitted that if the assessee 32 I.T.A. Nos.1340 & 1341/Mds/13 I.T.A. Nos. 1496 & 27/Mds/13 incurred the expenditure in the course of its business activity, it has to be allowed as deduction while computing taxable i…