CIT v. Chaphalkar Bro

88 Taxmann.com 178Supreme Court of India2017#1191 most cited

What is CIT v. Chaphalkar Bro authority for?

Subsidies granted under a Government Industrial Scheme to accelerate industrial development and generate employment are capital in nature, determined by the 'purpose test', regardless of the timing, source, or form of the subsidy.

95

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Chaphalkar Bro · 400 ITR 27 · subsidy · capital receipt · revenue receipt · purpose test · Government Industrial Scheme · industrial development · employment generation · section 41(1)(a) · section 43(1)

Also reported as

252 Taxmann 360400 ITR 27

Sections most often in play

Section 115JBSection 14ASection 37(1)Section 43(1)Section 139(5)Section 153ASection 132Section 271(1)(c)

Issues it is cited on

section 41(1)(a)bright line testsection 43(1)amp expenditurecomparable uncontrolled price methodsection 92(1)cost plus methodfunctional analysissection 80jjasection 80jjaasection 92c(3)section 38

Judgments citing CIT v. Chaphalkar Bro

Srf Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the appellant- assessee is partly allowed

ITA 5784/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Feb 2020AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Pradeep Dinodia, AdvFor Respondent: Shri H.K. Chaudhary, CIT-D.R
Section 10ASection 115JSection 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.5784/DEL/2016 Assessment Year: 2012-13 SRF Limited, vs. Dy. CIT, Circle-1, LTU, C-8, Commercial Complex New Delhi. Safdarganj Development Area, New Delhi. TAN/PAN: AABTA6009L (Appellant) (Respondent) Appellant by: Shri Pradeep Dinodia, Adv. Respondent by: Shri H.K. Chaudhary, CIT-D.R. Date of hearing: 02 12 2019 Date of pronouncement: 24 02 2020 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been preferred by the assessee for the assessme…

Deputy Commissioner of Income-Tax, Circle - 1, Nashik vs. Mss India Private Limited, Nashik

In the result, the appeal of Revenue is dismissed

ITA 1647/PUN/2017[2012-13]Status: DisposedITAT Pune04 Sept 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1647/Pun/2017 यििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Shashank DeogadkarFor Respondent: Shri Nikhil Pathak
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1647/PUN/2017 यििाारण वषा / Assessment Year : 2012-13 The Dy. Commissioner of Income Tax, अऩीऱाथी/Appellant Circle 1, Nashik …. Vs. MSS India Pvt. Ltd., H-8, MIDC, Ambad, …. प्रत्यथी / Respondent Nashik – 422010 PAN: AAACI5887J अऩीऱाथी की ओर से / Appellant by : Shri Shashank Deogadkar प्रत्यथी की ओर से / Respondent by : Shri Nikhil Pathak घोषणा की तार…

Assistant Commissioner of Income Tax, Pune vs. M/S. Inox Air Products Limited, Pune

In the result, the appeal of Revenue is dismissed

ITA 446/PUN/2017[2012-13]Status: DisposedITAT Pune09 Jul 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.446/Pun/2017 यििाारण वषा / Assessment Year : 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle – 11, Pune …. Vs. M/S. Inox Air Products Limited, Office No.4, 1St Floor, Solitaire, Pune-Nagar Road, Near Aga Khan Palace, …. प्रत्यथी / Respondent Pune – 411006 Pan: Aaaci5569D अऩीऱाथी की ओर से / Appellant By : Shri S.B. Prasad प्रत्यथी की ओर से / Respondent By : Shri C.H. Naniwadekar

For Appellant: Shri S.B. PrasadFor Respondent: Shri C.H. Naniwadekar
Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.446/PUN/2017 यििाारण वषा / Assessment Year : 2012-13 The Asst. Commissioner of Income Tax, अऩीऱाथी/Appellant Circle – 11, Pune …. Vs. M/s. Inox Air Products Limited, Office No.4, 1st Floor, Solitaire, Pune-Nagar Road, Near Aga Khan Palace, …. प्रत्यथी / Respondent Pune – 411006 PAN: AAACI5569D अऩीऱाथी की ओर से / Appellant by : Shri S.B. Prasad प्रत्यथी की…

Britannia Industries Limited, Kolkata vs. DCIT, Circle - 7(1), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 2235/KOL/2017[2013-14]Status: DisposedITAT Kolkata03 May 2019AY 2013-14

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2235/Kol/2017 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Priyanka Salarpuria, FCAFor Respondent: Dr. P. K. Srihari, CIT DR
Section 115JSection 143(3)Section 144C(13)Section 144C(5)Section 14ASection 14A(2)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2235/Kol/2017 ("नधा"रणवष" / Assessment Year:2013-14) Britannia Industries Ltd. Vs. DCIT, Circle-7(1), Kolkata C/o, Pramod Kumar Saraf, Advocate, 238B, A.J.C. Bose Road, 1st Floor, Kolkata-700020. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCB2066 P (Assessee) .. (Revenue) Assessee by :Priyanka Salarpuria, FCA Respondent by : Dr. P. K. Srihari, CIT DR सुनवाईक"तार"ख/ Date of Hearing : 07/02/2019 घोषणाक"तार"ख/Date of Pronouncement :03/05/2019 आदेश / O R D E R Per Dr. A. L. Saini: The captio…

DCIT, Cir-11(1), Kolkata vs. M/S. Emami Biotech Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1915/KOL/2017[2011-12]Status: DisposedITAT Kolkata29 Mar 2019AY 2011-12

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

…ITA No. 1915/KOL/2017 A.Y. 2011-2012 M/s. Emami Biotech Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (KZ) and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 1915/KOL/2017 Assessment Year: 2011-2012 Deputy Commissioner of Income Tax,....................................Appellant Circle-11(1), Kolkata, P-7, Chowringhee Square, Aayakar Bhawan, Kolkata-700 069 -Vs.- M/s. Emami Biotech Limited,.................................................Respondent 687, Anandapur, E.M. Bypass Road, Kolkata-700 107 [PAN:AABCN 7953 M] Appearances by: Sh…

The Dy. Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad vs. M/S. Jindal Worldwide Limited, Ahmedabad

In the result, the additional ground raised by the assessee in its cross objection is allowed for statistical purposes

ITA 1843/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad20 Feb 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr आयकर अपील सं./I.T.A. No. 1843/Ahd/2016 With Cross Objection No. 145/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Parin Shah, A.RsFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 115JSection 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR आयकर अपील सं./I.T.A. No. 1843/Ahd/2016 WITH CROSS OBJECTION No. 145/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) Dy. Commissioner of बनाम/ M/s. Jindal Worldwide Income Tax Limited Vs. 1st Floor, Suryrath, Circle-2(1)(2), Ahmedabad 1st Floor, Navjivan Trust Panchvati First Lane, Building, Ahmedabad – Ambawadi, Ahmedabad 380014 380006 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACJ3816G (Appellant / Respondent)…

Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, Central Circle- 7, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 6582/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Dec 2018AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4518/DEL/2016[2011-12]Status: DisposedITAT Delhi03 Dec 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4517/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S Pepsico India Holdings Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 4516/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

M/S. Pepsi Foods Limited, Gurgaon vs. ACIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 1044/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Dec 2018AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

Pepsi Foods Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, all the appeals of the assessee are treated as partly allowed

ITA 2511/DEL/2013[2008-09]Status: DisposedITAT Delhi03 Dec 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Respondent: Mr. H.K. Chaudhary, CIT-DR
Section 115JSection 145ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No. 1334/CHANDI/2010, 1203/ CHANDI /2011, 2511/DEL/2013, 1044/DEL/2014 & 4516/DEL/2016 ASSESSMENT YEARS: 2006-07 to 2010-11 M/s PepsiCo India Holdings Pvt vs. Additional Commissioner Ltd, of Income TaX, Range 1, (erstwhile M/s Pepsi Foods Pvt. Chandigarh Ltd.), Level 3-6, Pioneer Square, Sector- 62, Near Golf Course EXtension Road, Gurugram, Haryana - 122101 TAN/PAN: AAACP 1272G (Appellant) (Respondent) I.T.As. No. 4517/DEL/2016, 4518/DEL/2016, 6537/DE…

DCIT Cir - 3(1), Mumbai vs. M/S. Gujarat Ambuja Cements Ltd., Mumbai

In the result, Revenue’s appeal is dismissed

ITA 1416/MUM/2007[2003-2004]Status: DisposedITAT Mumbai10 Aug 2018AY 2003-2004

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.7092/Mum./2005 (Assessment Year : 2002–03) Ambuja Cement Ltd. (Earlier known as Gujarat Ambuja Cements Ltd.) 122, Maker Chambers–III ……………. Appellant Nariman Point, Mumbai 400 021 PAN – AAACG0569P v/s Dy. Commissioner of Income Tax ……………. Respondent Range–3(1), Mumbai ITA no.7227/Mum./2005 (Assessment Year : 2002–03) Dy. Commissioner of Income Tax ……………. Appellant Range–3(1), Mumbai v/s Ambuja Cement Ltd. (Earlier known as Gujarat Ambuja Cements Ltd.) 122, Maker Chamber…

M/S. Gujarat Ambuja Cements Ltd., Mumbai vs. DCIT RG. 3(1), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 7092/MUM/2005[2002-2003]Status: DisposedITAT Mumbai10 Aug 2018AY 2002-2003

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.7092/Mum./2005 (Assessment Year : 2002–03) Ambuja Cement Ltd. (Earlier known as Gujarat Ambuja Cements Ltd.) 122, Maker Chambers–III ……………. Appellant Nariman Point, Mumbai 400 021 PAN – AAACG0569P v/s Dy. Commissioner of Income Tax ……………. Respondent Range–3(1), Mumbai ITA no.7227/Mum./2005 (Assessment Year : 2002–03) Dy. Commissioner of Income Tax ……………. Appellant Range–3(1), Mumbai v/s Ambuja Cement Ltd. (Earlier known as Gujarat Ambuja Cements Ltd.) 122, Maker Chamber…

DCIT, New Delhi vs. M/S. Sutlej Textiles and Industries Ltd., Rajasthan

In the result, the appeal of the Department is dismissed

ITA 336/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Jul 2018AY 2010-11

Bench: Sh. H.S. Sidhu, Jm & Sh. Prashant Maharishi, Am

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. S. S. Rana, CIT (DR)
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. H.S. Sidhu, JM and Sh. Prashant Maharishi, AM ITA No. 336/Del/2015 : Asstt. Year : 2010-11 Dy. Commissioner of Income Vs M/s Sutlej Textiles and Industries Tax, Circle-9(1), Ltd., Pachpahar Road, New Delhi Bhawanimandi, Rajasthan (APPELLANT) (RESPONDENT) PAN/GIR No. AAJCS1850N Revenue by : Sh. S. S. Rana, CIT (DR) Assessee by : Sh. Rohit Jain, Adv. ORDER Per H.S. Sidhu, JM: This is an appeal by the department against the order dated 12.11.2014 of the ld. CIT(A)-XII, New Delhi. 2. Following grounds have been raised in this appeal: “1.…