CIT v. B.C. Shirke & Co.

264 ITR 83High Court#15492 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2022.

Judgments citing CIT v. B.C. Shirke & Co.

Assistant Commissioner of Income Tax, Nagpur vs. M/S. Bilt Graphic Paper Products Limited, Gurgaon

In the result, the appeal of the Revenue is dismissed

ITA 213/NAG/2017[2011-12]Status: DisposedITAT Nagpur28 Jun 2022AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2011-12 The Acit Vs. M/S.Bilt Graphic Paper Products Ltd. Circle-5 First India Place, Tower ‘C’, Mehrauli – Gurgaon Nagpur Road, Gurgaon-Haryana 122 022 Pan No.:Aadcb 2230 M Appellant Respondent Assessee By: Shri K.P. Dewani Adv. Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 / 06 /2022 Order Per: Sandeep Gosain, J.M. This Is An Appeal By Revenue Against Order Of Learned Commissioner Of Income Tax (Appeals)-4, Nagpur For Assessment Year 2011-12 Dated 30.03.2017 In Appeal No Cit(A)-4/59/15-16. Grounds Of Appeal Of Revenue For Assessment Year 2011-12 Are As Under :

For Appellant: Shri K.P. Dewani AdvFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 115JSection 143(3)Section 40A(9)

…as under. "On the first ground the learned A.R. submitted that these are all contribution to school and institutions. Carrying the attention of the bench to the relevant portion of the order of the A.O. and the CIT (Appeals) he relied on two case laws i.e. i) 264 ITR 83 (Bom.). CIT vs.B.G. Shrike& Co. and (ii) 266 /TR 170 (Mad.), CIT vs. Madras Refineries Ltd. he also submitted that assessee had made similar claims in earlier years which were rejected by the CIT (Appeals) and the assessee did not prefer further appeal against the same. Alternatively, he argued that the matter may be set aside to the file of the A…

M/S. Chambal Fertilizers and Chemicals Limited, Kota vs. Assistant Commissioner of Income Tax, Circle-2, Kota

In the result, appeal of the revenue is dismissed

ITA 744/JPR/2018[2014-15]Status: DisposedITAT Jaipur13 May 2022AY 2014-15
For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)
Section 40A(2)(b)

…that the assessee must be entitled to the whole benefit accruing from such expenses and nobody else should be sharing this benefit as is derived by the assessee by dint of such expenses. The Hon'ble Bombay High Court in the case of CIT Vs. B.C. Shirke & Co., 264 ITR 83 had an occasion to consider the allowability of contribution to the three trusts 44 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. formulated for the welfare of the employees. The Hon'ble Bombay High Court in this case has observed as under:- “ Voluntary payments made by an employer for the general welfare and benefit of the e…

Chambal Fertilisers and Chemicals Limited, Kota vs. ACIT, Kota

In the result, appeal of the revenue is dismissed

ITA 291/JPR/2017[2013-14]Status: DisposedITAT Jaipur13 May 2022AY 2013-14
For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)
Section 40A(2)(b)

…that the assessee must be entitled to the whole benefit accruing from such expenses and nobody else should be sharing this benefit as is derived by the assessee by dint of such expenses. The Hon'ble Bombay High Court in the case of CIT Vs. B.C. Shirke & Co., 264 ITR 83 had an occasion to consider the allowability of contribution to the three trusts 44 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. formulated for the welfare of the employees. The Hon'ble Bombay High Court in this case has observed as under:- “ Voluntary payments made by an employer for the general welfare and benefit of the e…

Chambal Fertilisers and Chemicals Limited, Kota vs. DCIT, Kota

In the result, appeal of the revenue is dismissed

ITA 201/JPR/2017[2012-13]Status: DisposedITAT Jaipur13 May 2022AY 2012-13
For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sanjay Dhariwal (CIT)
Section 40A(2)(b)

…that the assessee must be entitled to the whole benefit accruing from such expenses and nobody else should be sharing this benefit as is derived by the assessee by dint of such expenses. The Hon'ble Bombay High Court in the case of CIT Vs. B.C. Shirke & Co., 264 ITR 83 had an occasion to consider the allowability of contribution to the three trusts 44 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. formulated for the welfare of the employees. The Hon'ble Bombay High Court in this case has observed as under:- “ Voluntary payments made by an employer for the general welfare and benefit of the e…

JCIT, Rang-2, Kota vs. Chambal Fertilisers and Chemicals Limited, Kota

In the result, respective grounds of appeal are allowed for statistical purposes

ITA 575/JPR/2015[2011-12]Status: DisposedITAT Jaipur17 Oct 2018AY 2011-12
For Appellant: Shri Percy Pardiwala (Adv.)For Respondent: Shri Varinder Mehta (CIT)
Section 14A

…that the assessee must be entitled to the whole benefit accruing from such expenses and nobody else should be sharing this benefit as is derived by the assessee by dint of such expenses. The Hon'ble Bombay High Court in the case of CIT Vs. B.C. Shirke & Co., 264 ITR 83 had an occasion to consider the allowability of contribution to the three trusts formulated for the welfare of the employees. The Hon'ble Bombay High Court in this case has observed as under:- ‘’Voluntary payments made by an employer for the general welfare and benefit of the employees on grounds of commercial expediency are revenue expenditure,…

Chambal Fertilisers and Chemicals Limited, Kota vs. JCIT, Kota

In the result, respective grounds of appeal are allowed for statistical purposes

ITA 461/JPR/2015[2011-12]Status: DisposedITAT Jaipur17 Oct 2018AY 2011-12
For Appellant: Shri Percy Pardiwala (Adv.)For Respondent: Shri Varinder Mehta (CIT)
Section 14A

…that the assessee must be entitled to the whole benefit accruing from such expenses and nobody else should be sharing this benefit as is derived by the assessee by dint of such expenses. The Hon'ble Bombay High Court in the case of CIT Vs. B.C. Shirke & Co., 264 ITR 83 had an occasion to consider the allowability of contribution to the three trusts formulated for the welfare of the employees. The Hon'ble Bombay High Court in this case has observed as under:- ‘’Voluntary payments made by an employer for the general welfare and benefit of the employees on grounds of commercial expediency are revenue expenditure,…