CIT v. Bata India Ltd.

201 ITR 884High Court1993#4814 most cited

What is CIT v. Bata India Ltd. authority for?

Contributions made by an assessee to local festivals and community celebrations are allowable as business expenditure if they are necessary for the smooth running of the business.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2024.

Also referred to as

CIT v. Bata India Ltd. · 201 ITR 884 · business expenditure · local festivals · community celebrations · smooth running of business · Section 37

Judgments citing CIT v. Bata India Ltd.

ITO, WD-1(3), Kolkata vs. M/S Ravlon Properties (P) Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1458/KOL/2014[2010-2011]Status: DisposedITAT Kolkata06 Oct 2017AY 2010-2011

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 1458/Kol/2014 Assessment Year: 2010-11 I.T.O. Ward 1(3) Kolkata .............................…………………………......................Appellant Room No. 11A, 4Th Floor, Aayakr Bhawan, P-7, Chowringhee Square, Kolkata - 700069 M/S. Ravlon Properties (P) Ltd.……………………………………………….........Respondent 35, C.R. Avenue, 2Nd Floor, Kolkata – 12. [Pan: Aaccr3164P] Appearances By: Shri P.B. Pramanick, Addl. Cit Appearing On Behalf Of The Revenue. Shri A.K. Tulsyan, Fca Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : August 28, 2017 Date Of Pronouncing The Order : October 06, 2017 Order Per P.M. Jagtap, Am This Appeal Is Preferred By The Revenue Against The Order Of Ld. Cit (A) – 1, Kolkata Dated 26.02.2014 On The Following Grounds: I. That On The Facts & Circumstances Of The Case, The Ld. Cit (A) Is Not Justified In Deleting Addition Of Rs. 1,91,90,538/- On Undisclosed Income Of The Assessee By Admitting Fresh Evidences From The Assessee In Contravention To Rule 46A Of The I.T. Rules & Without Giving A Finding As To What Prevented The Taxpayer To Adduce Evidences Before The Assessing Officer. Ii. That On The Facts & Circumstances Of The Case, The Ld. Cit (A) Is Not Justified In Deleting Disallowance Of Rs. 2,24,877/- U/S 14A Of The I.T. Act, 1961 Read With Rule 8D Without Considering The Fact That Nexus Between The Interest Earned & Debited To The Profit & Loss Account Could Not Be Established By The Assessee Before The Assessing Officer. Moreover, The Ld.

Section 143(3)Section 14ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri P.M. Jagtap, AM & Shri S.S. Viswanethra Ravi, JM] I.T.A. No. 1458/Kol/2014 Assessment Year: 2010-11 I.T.O. Ward 1(3) Kolkata .............................…………………………......................Appellant Room No. 11A, 4th Floor, Aayakr Bhawan, P-7, Chowringhee Square, Kolkata - 700069 M/s. Ravlon Properties (P) Ltd.……………………………………………….........Respondent 35, C.R. Avenue, 2nd Floor, Kolkata – 12. [PAN: AACCR3164P] Appearances by: Shri P.B. Pramanick, Addl. CIT appearing on behalf of the Revenue. Shri A.K. Tulsyan, FCA appearing on behalf of the A…

ACIT, Circle-33, Kolkata vs. Goutam Paul, Kolkata

In the result, the appeal of the Revenue and the Cross Objection of the assessee both are dismissed

ITA 1748/KOL/2014[2011-2012]Status: DisposedITAT Kolkata12 Jul 2017AY 2011-2012

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 41Section 68

…ng by the AO in this regard. The appellant has adduced much material by way of case laws (supra) in support of his stand that the payments were necessitated out of business expediency. In the case of Commissioner of Income Tax –vs.- Bata India. Limited [1993] 201 ITR 884 (CAL), the jurisdictional Kolkata High Court held that contribution to local puja and festival committees or organization are expenditure incidental to the business and is allowable as business expenditure. Considering the facts and circumstances of the issue against the backdrop of the court decisions (supra), I do not find any reason to endorse…

Sri Tutul Chowdhury, Kolkata vs. ACIT, Circle-50, Kolkata

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2328/KOL/2016[2012-13]Status: DisposedITAT Kolkata07 Jul 2017AY 2012-13

Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2328/Kol/2016 Assessment Year : 2012-13 Sri Tultul Chowdhury -Vs.- A.C.I.T/D.C.I.T., Circle-50, Kolkata Kolkata [Pan : Aeppc 0271 A] (Respondent) (Appellant) For The Appellant : Shri S.M.Surana, Advocate For The Respondent : None Date Of Hearing : 14.06.2017. Date Of Pronouncement : 07.07.2017 Order

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: None
Section 143(1)Section 143(3)

…ation and subscription paid to small Pooja Commiittees which was allowable deduction. 4.2. The ld AR argued that the issue is covered by the decision of the Hon’ble Jurisdictional High Court in favour of the assessee in the case of Bata India Ltd reported in 201 ITR 884 (Cal). 4.3. We have heard the ld AR. We find that the details were not submitted with narration and evidences in the form of receipts before the lower authorities. From the perusal of the case relied upon by the ld AR in the case of CIT vs Bata India Ltd reported in (1993) 201 ITR 884 (Cal), we find that the issue before the Hon’ble Calcutta High…

Income Tax Officer Ward-36(3), Kolkata vs. M/S Saha Agency, Kolkata

In the result, the appeal of revenue is partly allowed and the Cross Objection of assessee is dismissed

ITA 2453/KOL/2013[2010-11]Status: DisposedITAT Kolkata20 May 2016AY 2010-11

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Respondent: Md. Ghayas Uddin Ansari, JCIT, Sr. DR
Section 143(3)Section 194CSection 40

…ted that details of the said item were not specifically asked by the AO. The payments were made to local puja committees and the chamber of commerce for membership. It has been held by the Hon’ble Calcutta High Court in the case of Bata India ltd. reported in 201 ITR 884 that such payments and puja subscriptions are allowable deduction. The expenses were fully incurred for business purposes. 6.2. The ld. CIT(A) held this issue in favour of the assessee by relying on the decision of Hon’ble Calcutta High Court in the case of Bata India Ltd., supra. Aggrieved, revenue is in appeal before us on the following ground…