CIT v. Burhal Sugar Mills Co. Limited

82 ITR 784High Court#16150 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 35ABBSection 37(1)

Issues it is cited on

section 80lacompensatory interestsection 35abbsection 80lsection 72acarry forward of lossessection 72related party transactionunabsorbed depreciationbusiness expediencysection 41(1)computer software

Judgments citing CIT v. Burhal Sugar Mills Co. Limited

Bharti Telemedia Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 624/DEL/2024[2021-22]Status: DisposedITAT Delhi12 Dec 2025AY 2021-22

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…T: 37 ITR 1 (SC) (g) Metal Box Company of India Ltd vs Their Workmen: 73 ITR 53 (SC) (h) CIT vs Woodward Governor India Pvt Ltd: 312 ITR 254 (SC) (i) CIT vs U.P. State Industrial Development Corporation: 225 ITR 703 (SC) (j) CIT vs Burhwal Sugar Mills Co Ltd: 82 ITR 784 (All) (k) Madho Mahesh Sugar Mills Ltd vs CIT: 92 ITR 503 (All) (l) Delhi Flour Mills Co Ltd vs CIT: 95 ITR 151 (Del) (m) CIT vs Laxmi Sugar & Oil Mills Ltd: 114 ITR 684 (All) (n) Eddy Current Controls (India) Ltd vs CIT: 198 ITR 491 (Ker) 50. In view of the aforesaid, it is submitted that, in the present case, the assessee had an obligation to pa…

DCIT, Circle 4(2), New Delhi vs. M/S Bharti Telemedia Ltd, New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4966/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…T: 37 ITR 1 (SC) (g) Metal Box Company of India Ltd vs Their Workmen: 73 ITR 53 (SC) (h) CIT vs Woodward Governor India Pvt Ltd: 312 ITR 254 (SC) (i) CIT vs U.P. State Industrial Development Corporation: 225 ITR 703 (SC) (j) CIT vs Burhwal Sugar Mills Co Ltd: 82 ITR 784 (All) (k) Madho Mahesh Sugar Mills Ltd vs CIT: 92 ITR 503 (All) (l) Delhi Flour Mills Co Ltd vs CIT: 95 ITR 151 (Del) (m) CIT vs Laxmi Sugar & Oil Mills Ltd: 114 ITR 684 (All) (n) Eddy Current Controls (India) Ltd vs CIT: 198 ITR 491 (Ker) 50. In view of the aforesaid, it is submitted that, in the present case, the assessee had an obligation to pa…

Bharti Telemedia Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4960/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…T: 37 ITR 1 (SC) (g) Metal Box Company of India Ltd vs Their Workmen: 73 ITR 53 (SC) (h) CIT vs Woodward Governor India Pvt Ltd: 312 ITR 254 (SC) (i) CIT vs U.P. State Industrial Development Corporation: 225 ITR 703 (SC) (j) CIT vs Burhwal Sugar Mills Co Ltd: 82 ITR 784 (All) (k) Madho Mahesh Sugar Mills Ltd vs CIT: 92 ITR 503 (All) (l) Delhi Flour Mills Co Ltd vs CIT: 95 ITR 151 (Del) (m) CIT vs Laxmi Sugar & Oil Mills Ltd: 114 ITR 684 (All) (n) Eddy Current Controls (India) Ltd vs CIT: 198 ITR 491 (Ker) 50. In view of the aforesaid, it is submitted that, in the present case, the assessee had an obligation to pa…

DCIT, Circle 4(2), New Delhi vs. Ms Bharti Telemedia Ltd, New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4868/DEL/2024[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

…T: 37 ITR 1 (SC) (g) Metal Box Company of India Ltd vs Their Workmen: 73 ITR 53 (SC) (h) CIT vs Woodward Governor India Pvt Ltd: 312 ITR 254 (SC) (i) CIT vs U.P. State Industrial Development Corporation: 225 ITR 703 (SC) (j) CIT vs Burhwal Sugar Mills Co Ltd: 82 ITR 784 (All) (k) Madho Mahesh Sugar Mills Ltd vs CIT: 92 ITR 503 (All) (l) Delhi Flour Mills Co Ltd vs CIT: 95 ITR 151 (Del) (m) CIT vs Laxmi Sugar & Oil Mills Ltd: 114 ITR 684 (All) (n) Eddy Current Controls (India) Ltd vs CIT: 198 ITR 491 (Ker) 50. In view of the aforesaid, it is submitted that, in the present case, the assessee had an obligation to pa…

M/S the Estate vs. The Asst Commissioner of Income Tax

The appeal is disposed of

ITA/34/2010HC Karnataka10 Jan 2020

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 260

…CALCUTTA CO. LTD Vs. CIT’ 37 ITR 1(SC), ‘BHARAT EARTH MOVERS Vs. CIT 245 ITR 428 (SC), ‘METAL BOX COMPANY OF INDIA LTD Vs. THEIR WORKMEN’ 73 ITR 53 (SC), ‘JIWANRAM SHEODUTTRAI Vs. CIT’ 279 ITR 512 (Cal), ‘CIT Vs. 8 BURHWAL SUGAR MILLS CO. LTD.’ 82 ITR 784 (ALL) AND ‘SASSOON J DAVID AND CO. P LTD Vs. CIT’ 118 ITR 261 (SC). 6. On the other hand, learned counsel for the revenue has taken us through the order of assessment and has submitted that the appellant failed to avail of the opportunity of cross-examination which was afforded to it. It is further submitted that the Assessing Officer…

Vedanta Ltd (Earlier Known As Sterlite Industries (India) Ltd.), Gurgaon vs. ACIT, Circle- 26(1), New Delhi

The appeal of the assessee is allowed

ITA 1454/DEL/2019[2010-11]Status: DisposedITAT Delhi09 Oct 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishivedanta Ltd. Vs. Acit, (Earlier Known As Sterlite Circle-26(1), Industries (India) Ltd,) New Delhi Core-6, 3Rd Floor, Scope Complex, 7, Lodhi Road, New Delhi Pan: Aaccs7101B (Appellant) (Respondent)

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Smt Sulekha Verma, CIT DR
Section 234BSection 263Section 271

…if a liability had been incurred or has accrued during the year, deduction must be allowed though the liability may be quantified at a later date. ii) Reliance is also placed on the following judicial pronouncements: CIT vs. Burhal Sugar Mills Co. Limited, (82 ITR 784) (All.) CIT vs. Singari Bai [1945] 13 ITR 224 (All.) Poona Electric Supply Co. Ltd. vs. C.I.T. 57 ITR 521 (SC) Metal Box Co. of India vs. Their workman 73 ITR 53 (SC) Kedarnath Jute Manufacturing Co. Ltd. vs. CIT 82 ITR 363 (SC) CIT vs. Vinitec Corporation (P) Ltd. (196 CTR 369) [Delhi] CIT Tamil Nadu vs. Sitalakshmi Mills Ltd. (141 ITR 415) [Mad]…

CIT v. Burhal Sugar Mills Co. Limited (82 ITR 784) — Cited in 6 Judgments | BharatTax