CIT v. B. Hill & Co. (P) Ltd.

142 ITR 185High Court1983#13413 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 115BBESection 119Section 119(2)(a)Section 129Section 142(1)Section 143(2)Section 143(3)Section 2(24)(x)

Issues it is cited on

section 43prescribedsection 14section 143(3)indiatotal incomebusinessinterest

Judgments citing CIT v. B. Hill & Co. (P) Ltd.

M/S Nihal Projects, Kachchh vs. ITO Ward 2, Gandhidham

In the result, the appeal of the assessee is

ITA 929/RJT/2024[2017-18]Status: DisposedITAT Rajkot27 Oct 2025AY 2017-18
Section 115BSection 142(1)Section 143Section 143(2)Section 2(24)(x)Section 234ASection 274Section 43BSection 68

…Kerala High Court) (iii) CIT Vs. Vadilal Industries Ltd. (2008) 217 CTR 318 (Gujarat HC) (iv) ITO Vs. XS Cad India Pvt. Ltd. [2015] 61 Taxmann.com 82 (v) National Thermal Power Corporation 229 ITR 383 (Supreme Court) (vi) CIT Vs. B. Hill & Co. (P) Ltd. (1983) 142 ITR 185(Allahabad H.C) Having admitted the additional ground of appeal raised by the assessee in the present proceedings, the same is decided as under: 7. The facts necessary for disposal of the appeal, qua additional legal ground, are stated in brief. The assessee has filed original return of income on 03.11.2017, declaring total taxable income of Rs.3,…

Nitrex Chemicals India Ltd., Ahmedabad vs. DCIT, New Delhi

ITA 2860/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Jun 2023AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaacit, Vs. M/S. Nitrex Chemicals India Circle 18(2), Ltd. New Delhi 1213, Ansal Towers, 38-Nehru Place, New Delhi 110019 Pan : Aaacf7820L M/S. Nitrex Chemicals India Vs. Dcit, Ltd. Circle 18(2), 1213, Ansal Towers, New Delhi 38-Nehru Place, New Delhi 110019 Pan : Aaacf7820L (Appellant) (Respondent)

Section 14Section 143(3)Section 14ASection 32Section 37(1)

…all be treated as revenue expenditure : Gujarat High Court 1. Precision Wires India R/T ax Appeal No. 307 of Ltd. vs. ACIT 2008 Dtd. 11 Feb. 2020 2. CIT vs. Grand Hotel [1991] 189 ITR 153 Dtd. 23 Allahabad High Court Jan. 1991 3. ITAT vs. B.Hill & Co.P [1983] 142 ITR 185 Dtd. 08 Allahabad High Court Ltd. Mar.1982 4. CIT, Bhatinda Vs. [20 Taxmann.com 593] Punjab & Haryana High Bhupindera Flour Mills Dtd. 03 May, 2011 Court (P) Ltd. 5. CIT vs. Shree Hari [1986] 161 ITR 249 Dtd. 04 Rajasthan High Court Industries Oct, 1985 15. There appears to be no error in the findings of Ld. CIT(A) while referring the matter bac…

ACIT, New Delhi vs. M/S. Nitrex Chemicals India Ltd., New Delhi

ITA 2536/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Jun 2023AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaacit, Vs. M/S. Nitrex Chemicals India Circle 18(2), Ltd. New Delhi 1213, Ansal Towers, 38-Nehru Place, New Delhi 110019 Pan : Aaacf7820L M/S. Nitrex Chemicals India Vs. Dcit, Ltd. Circle 18(2), 1213, Ansal Towers, New Delhi 38-Nehru Place, New Delhi 110019 Pan : Aaacf7820L (Appellant) (Respondent)

Section 14Section 143(3)Section 14ASection 32Section 37(1)

…all be treated as revenue expenditure : Gujarat High Court 1. Precision Wires India R/T ax Appeal No. 307 of Ltd. vs. ACIT 2008 Dtd. 11 Feb. 2020 2. CIT vs. Grand Hotel [1991] 189 ITR 153 Dtd. 23 Allahabad High Court Jan. 1991 3. ITAT vs. B.Hill & Co.P [1983] 142 ITR 185 Dtd. 08 Allahabad High Court Ltd. Mar.1982 4. CIT, Bhatinda Vs. [20 Taxmann.com 593] Punjab & Haryana High Bhupindera Flour Mills Dtd. 03 May, 2011 Court (P) Ltd. 5. CIT vs. Shree Hari [1986] 161 ITR 249 Dtd. 04 Rajasthan High Court Industries Oct, 1985 15. There appears to be no error in the findings of Ld. CIT(A) while referring the matter bac…

M/S Eastern Coalfiels Ltd., Burdwan vs. DCIT, Cir-2, Asansol

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 986/KOL/2019[2012-13]Status: DisposedITAT Kolkata24 Sept 2020AY 2012-13

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…ssee towards salary paid to the teachers of the school was held undoubtedly to be in the interest of the children of its employees and the same being a welfare measure, was allowed as business expenditure. In the case of ITAT v. B Hill and Co. (P) Ltd. [1983] 142 ITR 185 (All), the expenditure incurred on donations made to the schools with a view to provide educational facilities to the labourers and their children was considered to be for the purpose of facilitating the smooth running of the assessee's business and, therefore, was held to be an admissible business expenditure by considerations of commercial expe…

M/S Eastern Coalfiels Ltd., Burdwan vs. DCIT, Cir-2, Asansol

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 985/KOL/2019[2009-10]Status: DisposedITAT Kolkata24 Sept 2020AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…ssee towards salary paid to the teachers of the school was held undoubtedly to be in the interest of the children of its employees and the same being a welfare measure, was allowed as business expenditure. In the case of ITAT v. B Hill and Co. (P) Ltd. [1983] 142 ITR 185 (All), the expenditure incurred on donations made to the schools with a view to provide educational facilities to the labourers and their children was considered to be for the purpose of facilitating the smooth running of the assessee's business and, therefore, was held to be an admissible business expenditure by considerations of commercial expe…

ACIT, Circle-2, Asansol vs. Eastern Coalfilelds Ltd., Burdwan

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 891/KOL/2019[2012-13]Status: DisposedITAT Kolkata24 Sept 2020AY 2012-13

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…ssee towards salary paid to the teachers of the school was held undoubtedly to be in the interest of the children of its employees and the same being a welfare measure, was allowed as business expenditure. In the case of ITAT v. B Hill and Co. (P) Ltd. [1983] 142 ITR 185 (All), the expenditure incurred on donations made to the schools with a view to provide educational facilities to the labourers and their children was considered to be for the purpose of facilitating the smooth running of the assessee's business and, therefore, was held to be an admissible business expenditure by considerations of commercial expe…

ACIT, Circle - 2, Asansol vs. M/S. Eastern Coalfields Limited, Burdwan

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 890/KOL/2019[2009-10]Status: DisposedITAT Kolkata24 Sept 2020AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…ssee towards salary paid to the teachers of the school was held undoubtedly to be in the interest of the children of its employees and the same being a welfare measure, was allowed as business expenditure. In the case of ITAT v. B Hill and Co. (P) Ltd. [1983] 142 ITR 185 (All), the expenditure incurred on donations made to the schools with a view to provide educational facilities to the labourers and their children was considered to be for the purpose of facilitating the smooth running of the assessee's business and, therefore, was held to be an admissible business expenditure by considerations of commercial expe…