CIT v. Crawford Bayley & Co.

106 ITR 884High Court1977#10986 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 148Section 28Section 37(1)Section 45Section 48(1)

Judgments citing CIT v. Crawford Bayley & Co.

ITO, WARD-1(1), HYDERABAD vs. ARKA PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, appeal of the Revenue is dismissed

ITA 58/HYD/2024[2015-16]Status: DisposedITAT Hyderabad17 Apr 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.58/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2015-16) Income Tax Officer Vs. Arka Properties (P) Ltd Ward 1 (1) Hyderabad Hyderabad Pan:Aafca7411H (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Advocate H Srinivasulu, सुनवाई की तारीख/Date Of Hearing: 27/03/2025 घोषणा की तारीख/Pronouncement: 17/04/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Revenue Is Directed Against The Order Dated, 23/11/2023 Of The Learned Cit (A)-Nfac Delhi, For The A.Y. 2015-16. 2. There Is A Delay Of 1 Day By The Revenue In Filing The Appeal Before The Tribunal & The Revenue Has Filed An Affidavit Explaining The Cause Of Delay. We Have Heard The Learned Dr As Well As The Learned Ar On The Condonation Of Delay. The Learned Ar Has Not Objected For Condonation Of Delay Of One Day In Filing

For Appellant: Advocate H SrinivasuluFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 148Section 45

…sions: 1) Bombay City-1 VS C.N. Patuck (71 ITR 713) (Bom.) 2) CIT vs. Thressiamma Abraham (227 ITR 802) (Ker.) 3) Addl.CIT vs. Glad Investments (P) Ltd (105 TTJ 218 (ITAT Delhi) Page 7 of 24 ITA No 58 of 2024 ARKA Properties P Ltd 4) Crawford Bayley & Co. (106 ITR 884) (Bom.) 5) Sital Das Tirathdas (41 ITR 367 (S.C) 6) National Cooperative Development Corporate (119 Taxmann.com 137 (S.C) 7) Rinki Shashikant Gandhi (ITA No.826 of 2023) (Guj. High Court ) 8) PCIT vs.Rinki Shashikant Gandhi (ITA No.826 of 2023 (Gujarat High Court). 9) Shroff Eye Centre (ITA No.1560/Del/2012) ITAT Delhi 10) Balbir Singh Maini (398…

SIDDHAYU AAURVEDIC RESEARCH FOUNDATION PVT. LTD,MUMBAI vs. ADDL/JT/ACIT/ITO/NFAC/// THE ACIT CIRCLE 34(3) (2) , DELHI

In the result this appeal is dismissed with costs

ITA 745/MUM/2022[2017-18]Status: DisposedITAT Mumbai24 Sept 2024AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Gagan Goyalsiddhayu Aayurvedic Research Foundation Pvt. Ltd., C/704, Pramukh Plaza, Cardinal Gracious Road, Chakala, Andheri East, Mumbai-400 069. Pan No. Aaacs8335F ..... Appellant Vs. Acit Circle 4(3) (2) Aaykar Bhavan, M. K. Road, Mumbai-400 020. ..... Respondent

For Appellant: Shri Satyaprakash Singh, Ld. ARFor Respondent: Shri K. C. Selvamani, Ld. DR
Section 143(2)Section 143(3)Section 144CSection 234BSection 270ASection 271ASection 28Section 37(1)

…tner retires, dies or resigns. The assessee claimed such payment by way of a deductible expenditure. The revenue objected the same. The tribunal by the impugned judgment by relying upon the judgment of this Court in case of CIT v. Crawford Bayley & Co. [1977] 106 ITR 884 (Bom.), held in favour of the assessee, upon which the present Appeal has been filed. 3. Learned Counsel for the revenue fairly pointed out that such an issue had come up before this Court on earlier occasions, where the revenue's Appeals have been dismissed. We may refer to one recent order dated 12/02/2019 passed by this Court in Income-tax App…

LORAMITRA RATH,KAIRAPARI KOTSAHI, TANGI vs. DCIT (CIRCLE-1(1), CUTTACK

The appeal is allowed

ITA 314/CTK/2023[2015-16]Status: HeardITAT Cuttack05 Sept 2024AY 2015-16

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2015-16 Loramitra Loramitra Rath, Rath, Kairapari Kairapari Vs. Dcit, Circle Dcit, Circle-1(1), Kotsahi, Tangi, Cuttack Kotsahi, Tangi, Cuttack Cuttack Pan/Gir No. No.Aebpr 6065 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Purnendhu Bhusan Mohanty, Ca Purnendhu Bhusan Mohanty, Ca Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr

For Appellant: Shri Purnendhu Bhusan Mohanty, CAFor Respondent: Shri S.C.Mohanty, Sr
Section 48

…144 (SC) 9 CIT vs. A. Gajapathy Naidu 53 ITR 114(SC) CIT vs. 5 Ahmedbhai Umarbhay & Co. 18 ITR 472 (SC) 10 CIT vs. Ahmedbhai Umarbhay & Co. 18 ITR 472 (SC) 5 11 CIT vs. Pepsu Road Transport Corpn.253 ITR 303 (Punj. & 5 Har.) 12 CIT Vs. Crawford Bayley & Co., 106 ITR 884 (Bom.) 23 P a g e 4 | 59 Assessment Year : 2015-16 13 Commissioner of Income Tax vs. Chetnavis (SM) AIR 1932 1 PC 178 14 DCIT vs. T. Jayachandran [2018] 406 ITR 1 (SC) 13 15 Dy.CIT v. Mrs. Lakshmi M.Aiyar (2011) 131 1TD 436 11 (Mum) 16 E. D. Sassoon & Co. Ltd. vs. CIT [1954] 26 ITR 27 (SC) 4 17 Godhra Electricity Co. Ltd. vs. CLT 225 ITR 746 (S…

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

ITA/172/2017HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…TR 449 (Raj) 143-149 25 T.Jayachandran Vs. DCIT 263 CTR 629 (Mad) 150-158 26 CIT Vs. Madras Race Club [1996] 219 ITR 39 (Mad) 159-168 27 CIT Vs. Pandavapura Sahakara Sakkare Kharkane Ltd 174 ITR 475 (Kar) 169-171 33 CIT Vs. Crawford Bayley & Co. 106 ITR 884 (Bom) 212-215 34 CIT Vs. Nariman B Bharucha & Sons 130 ITR 863 (Bom) 216-219 35 Jit and Pal X-Rays Pvt Ltd Vs. CIT 267 ITR 370 (All) 220-223 36 CIT Vs. Varanasi Nagar Vikas 275 ITR 140 (All) 224-226 38 Soma Trg Joint Venture Vs CIT 398 ITR 425 (J & K) 234-239 40 CIT Vs. Patuck 71 ITR 713 (Bom) 246-256 Date of Judgment 25-09…

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

ITA/467/2015HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…TR 449 (Raj) 143-149 25 T.Jayachandran Vs. DCIT 263 CTR 629 (Mad) 150-158 26 CIT Vs. Madras Race Club [1996] 219 ITR 39 (Mad) 159-168 27 CIT Vs. Pandavapura Sahakara Sakkare Kharkane Ltd 174 ITR 475 (Kar) 169-171 33 CIT Vs. Crawford Bayley & Co. 106 ITR 884 (Bom) 212-215 34 CIT Vs. Nariman B Bharucha & Sons 130 ITR 863 (Bom) 216-219 35 Jit and Pal X-Rays Pvt Ltd Vs. CIT 267 ITR 370 (All) 220-223 36 CIT Vs. Varanasi Nagar Vikas 275 ITR 140 (All) 224-226 38 Soma Trg Joint Venture Vs CIT 398 ITR 425 (J & K) 234-239 40 CIT Vs. Patuck 71 ITR 713 (Bom) 246-256 Date of Judgment 25-09…

CREATION PUBLICITY PVT. LTD.,MUMBAI vs. ITO WARD - 2(1)(2), MUMBAI

The appeal of the assessee is dismissed

ITA 997/MUM/2017[2009-10]Status: DisposedITAT Mumbai13 Feb 2018AY 2009-10

Bench: Shri Joginder Singhassessment Year: 2009-10 Creation Publicity Pvt. Ltd., The Income Tax Officer, 1St Floor, Parekh Vora Ward-2(1)(2), बनाम/ Chambers, 66, Nagindas Mumbai. Vs. Master Road, Fort, Mumbai. (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aabcc 2192 B

…uineness of the above claim or the actual application towards charity by the trust. In support of the above submissions, reliance is placed upon the following 2 decisions, copies of which have been handed over and gone through during the course of hearing: i. 106 ITR 884(Bom) CIT v Crawford Bayley & Co. ii. 190 ITR 198(Bom) CIT v Mulla & Mulla The entire synopsis of these decisions is relied upon. It is also very important to note that one of the grounds for disallowance in (i) above was that the payment was voluntary. That did not 4 Creation Publicity Pvt. Ltd. deter the Bombay High Court from holding that the s…

CREATION PUBLICITY PVT. LTD.,MUMBAI vs. ITO WARD - 2(1)(2), MUMBAI

In the result, all the three appeals of the assessee are dismissed

ITA 999/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Nov 2017AY 2011-12

Bench: Shri D.T. Garasia

For Appellant: Shri Hero Rai, A.RFor Respondent: Smt. N. Hemalatha, D.R

…actual application towards charity by the trust. In support of the above submissions, reliance is placed upon the following 2 decisions, copies of which have been handed over and gone through during the course of hearing: M/s. Creation Publicity Pvt. Ltd. i. 106 ITR 884(Bom) CIT v Crawford Bayley & Co. ii. 190 ITR 198(Bom) CIT v Mulla & Mulla The entire synopsis of these decisions is relied upon. It is also very important to note that one of the grounds for disallowance in (i) above was that the payment was voluntary. That did not deter the Bombay High Court from holding that the said amounts were not includibl…

CREATION PUBLICITY PVT. LTD.,MUMBAI vs. ITO WARD - 2(1)(2), MUMBAI

In the result, all the three appeals of the assessee are dismissed

ITA 998/MUM/2017[2010-11]Status: DisposedITAT Mumbai30 Nov 2017AY 2010-11

Bench: Shri D.T. Garasia

For Appellant: Shri Hero Rai, A.RFor Respondent: Smt. N. Hemalatha, D.R

…actual application towards charity by the trust. In support of the above submissions, reliance is placed upon the following 2 decisions, copies of which have been handed over and gone through during the course of hearing: M/s. Creation Publicity Pvt. Ltd. i. 106 ITR 884(Bom) CIT v Crawford Bayley & Co. ii. 190 ITR 198(Bom) CIT v Mulla & Mulla The entire synopsis of these decisions is relied upon. It is also very important to note that one of the grounds for disallowance in (i) above was that the payment was voluntary. That did not deter the Bombay High Court from holding that the said amounts were not includibl…

CREATION PUBLICITY PVT. LTD.,MUMBAI vs. ITO WARD - 2(1)(2), MUMBAI

In the result, all the three appeals of the assessee are dismissed

ITA 1000/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Nov 2017AY 2011-12

Bench: Shri D.T. Garasia

For Appellant: Shri Hero Rai, A.RFor Respondent: Smt. N. Hemalatha, D.R

…actual application towards charity by the trust. In support of the above submissions, reliance is placed upon the following 2 decisions, copies of which have been handed over and gone through during the course of hearing: M/s. Creation Publicity Pvt. Ltd. i. 106 ITR 884(Bom) CIT v Crawford Bayley & Co. ii. 190 ITR 198(Bom) CIT v Mulla & Mulla The entire synopsis of these decisions is relied upon. It is also very important to note that one of the grounds for disallowance in (i) above was that the payment was voluntary. That did not deter the Bombay High Court from holding that the said amounts were not includibl…

CIT v. Crawford Bayley & Co. (106 ITR 884) — Cited in 9 Judgments | BharatTax