CIT v. Bechtel India (P) Ltd. (2 DTR (Del) 145)

269 ITR 290High Court2004#4656 most cited
25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 40A(7)Section 43BSection 37

Judgments citing CIT v. Bechtel India (P) Ltd. (2 DTR (Del) 145)

Chemplast Sanmar Limited, Chennai vs. DCIT Ltu, Chennai

In the result, the appeal of the assessee in I

ITA 2808/CHNY/2017[2011-12]Status: DisposedITAT Chennai04 Dec 2019AY 2011-12

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Chemplast Sanmar Limited, The Deputy Commissioner of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [PAN: AAACC 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी…

Chemplast Sanmar Limited, Chennai vs. DCIT Ltu, Chennai

In the result, the appeal of the assessee in I

ITA 2807/CHNY/2017[2010-11]Status: DisposedITAT Chennai04 Dec 2019AY 2010-11

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. Chemplast Sanmar Limited, The Deputy Commissioner of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [PAN: AAACC 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी…

Sanmar Speciality Chemicals Limited, Chennai vs. DCIT, Chennai

In the result, Revenue’s appeal in I

ITA 986/CHNY/2015[2010-11]Status: DisposedITAT Chennai18 Aug 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita No.986/Mds/2015 "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: Sh. R. Vijayaraghavan, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT &
Section 10BSection 40A(7)Section 40A(7)(b)Section 43B

…payment towards approved Gratuity fund. The LIC Gratuity fund was approved by the Commissioner. Therefore, according to the Ld. counsel, the CIT(Appeals) by placing reliance on the judgment of Kerala High Court in CIT v. Commonwealth Trust (I.) Ltd. (2004) (269 ITR 290) allowed the claim of the assessee. Referring to the judgment of Kerala High Court (supra), the Ld.counsel submitted that both the Section 40A(7) and Section 43B of the Act have to be harmoniously construed. The Kerala High Court found that harmonious construction of both the provisions of Section 40A(7) and Section 43B of the Act clearly indi…

DCIT, Chennai vs. Sanmar Speciality Chemicals Ltd., Chennai

In the result, Revenue’s appeal in I

ITA 1170/CHNY/2015[2010-11]Status: DisposedITAT Chennai18 Aug 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita No.986/Mds/2015 "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: Sh. R. Vijayaraghavan, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT &
Section 10BSection 40A(7)Section 40A(7)(b)Section 43B

…payment towards approved Gratuity fund. The LIC Gratuity fund was approved by the Commissioner. Therefore, according to the Ld. counsel, the CIT(Appeals) by placing reliance on the judgment of Kerala High Court in CIT v. Commonwealth Trust (I.) Ltd. (2004) (269 ITR 290) allowed the claim of the assessee. Referring to the judgment of Kerala High Court (supra), the Ld.counsel submitted that both the Section 40A(7) and Section 43B of the Act have to be harmoniously construed. The Kerala High Court found that harmonious construction of both the provisions of Section 40A(7) and Section 43B of the Act clearly indi…

ACIT, Chennai vs. M/S. Sanmar Speciality Chemicals Ltd., Chennai

In the result, Revenue’s appeal in I

ITA 738/CHNY/2010[2007-08]Status: DisposedITAT Chennai18 Aug 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita No.986/Mds/2015 "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: Sh. R. Vijayaraghavan, AdvocateFor Respondent: Sh. Pathlavath Peerya, CIT &
Section 10BSection 40A(7)Section 40A(7)(b)Section 43B

…payment towards approved Gratuity fund. The LIC Gratuity fund was approved by the Commissioner. Therefore, according to the Ld. counsel, the CIT(Appeals) by placing reliance on the judgment of Kerala High Court in CIT v. Commonwealth Trust (I.) Ltd. (2004) (269 ITR 290) allowed the claim of the assessee. Referring to the judgment of Kerala High Court (supra), the Ld.counsel submitted that both the Section 40A(7) and Section 43B of the Act have to be harmoniously construed. The Kerala High Court found that harmonious construction of both the provisions of Section 40A(7) and Section 43B of the Act clearly indi…