CIT v. Brila Bros.

77 ITR 75Supreme Court of India#21372 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2017.

Judgments citing CIT v. Brila Bros.

M/S. Chiranjeevi Wind Energy Ltd., Chennai vs. DCIT, Coimbatore

In the result, the appeal of the assessee in ITA No

ITA 2468/CHNY/2016[2011-12]Status: DisposedITAT Chennai10 Jul 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Shri R. Vijayaraghavan, Advocate
Section 143(3)Section 32(1)(iia)Section 35DSection 41Section 41(1)

…e expenditure / loss towards cost of acquiring the profit earning apparatus and therefore it would fall in the capital feild and not in ITA Nos.2324 & 2468/Mds/2016 the revenue field. Thereafter citing the decision in the case CIT vs. Brila Bros reported in 77 ITR 75 (SC), Kwality Fund Foods & Restaurant (P) Ltd vs. DCIT reported in 356 ITR 170 (Madras High Court) and the decision of the case Empire Jute Co. Ltd. vs. CIT reported in 124 ITR 1 (SC), the Ld.AO disallowed the claim of bad debts to the assessee. On appeal, the Ld.CIT(A) agreeing with the view of the Ld.AO upheld the order. Before us the Ld.AR…

DCIT, Coimbatore vs. M/S. Chiranjeevi Wind Energy Ltd., Coimbatore

In the result, the appeal of the assessee in ITA No

ITA 2324/CHNY/2016[2011-12]Status: DisposedITAT Chennai10 Jul 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Shri R. Vijayaraghavan, Advocate
Section 143(3)Section 32(1)(iia)Section 35DSection 41Section 41(1)

…e expenditure / loss towards cost of acquiring the profit earning apparatus and therefore it would fall in the capital feild and not in ITA Nos.2324 & 2468/Mds/2016 the revenue field. Thereafter citing the decision in the case CIT vs. Brila Bros reported in 77 ITR 75 (SC), Kwality Fund Foods & Restaurant (P) Ltd vs. DCIT reported in 356 ITR 170 (Madras High Court) and the decision of the case Empire Jute Co. Ltd. vs. CIT reported in 124 ITR 1 (SC), the Ld.AO disallowed the claim of bad debts to the assessee. On appeal, the Ld.CIT(A) agreeing with the view of the Ld.AO upheld the order. Before us the Ld.AR…

Chiranjeevi Wind Energy Ltd., Chennai vs. DCIT, Coimbatore

In the result, the appeal of the assessee in ITA No

ITA 442/CHNY/2015[2010-11]Status: DisposedITAT Chennai10 Jul 2017AY 2010-11

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Shri R. Vijayaraghavan, Advocate
Section 143(3)Section 32(1)(iia)Section 35DSection 41Section 41(1)

…e expenditure / loss towards cost of acquiring the profit earning apparatus and therefore it would fall in the capital feild and not in ITA Nos.2324 & 2468/Mds/2016 the revenue field. Thereafter citing the decision in the case CIT vs. Brila Bros reported in 77 ITR 75 (SC), Kwality Fund Foods & Restaurant (P) Ltd vs. DCIT reported in 356 ITR 170 (Madras High Court) and the decision of the case Empire Jute Co. Ltd. vs. CIT reported in 124 ITR 1 (SC), the Ld.AO disallowed the claim of bad debts to the assessee. On appeal, the Ld.CIT(A) agreeing with the view of the Ld.AO upheld the order. Before us the Ld.AR…

DCIT, Coimbatore vs. Chiranjjeevi Wind Energy Ltd., Coimbatore

In the result, the appeal of the assessee in ITA No

ITA 319/CHNY/2015[2010-11]Status: DisposedITAT Chennai10 Jul 2017AY 2010-11

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Shri R. Vijayaraghavan, Advocate
Section 143(3)Section 32(1)(iia)Section 35DSection 41Section 41(1)

…e expenditure / loss towards cost of acquiring the profit earning apparatus and therefore it would fall in the capital feild and not in ITA Nos.2324 & 2468/Mds/2016 the revenue field. Thereafter citing the decision in the case CIT vs. Brila Bros reported in 77 ITR 75 (SC), Kwality Fund Foods & Restaurant (P) Ltd vs. DCIT reported in 356 ITR 170 (Madras High Court) and the decision of the case Empire Jute Co. Ltd. vs. CIT reported in 124 ITR 1 (SC), the Ld.AO disallowed the claim of bad debts to the assessee. On appeal, the Ld.CIT(A) agreeing with the view of the Ld.AO upheld the order. Before us the Ld.AR…

CIT v. Brila Bros. (77 ITR 75) — Cited in 4 Judgments | BharatTax