CIT v. Desiccant Rotors International (P) Ltd.

245 CTR 572Reported decision#20072 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2023.

Judgments citing CIT v. Desiccant Rotors International (P) Ltd.

The ACIT, Circle-2, Jamnagar vs. Saurashtra Cement Ltd., Porbandar

In the result, appeal filed by the Revenue is dismissed and appeal filed by the Assessee is partly allowed

ITA 476/RJT/2014[2010-11]Status: DisposedITAT Rajkot05 Jul 2023AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

Section 14ASection 40Section 40A(9)

…ITA Nos.476 & 457/RJT/2014 A.Ys. 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2010-11 The Assistant Commissioner of Saurashtra Cement Limited, Income Tax, Circle-2, Jamnagar. Near Railway Station, Ranavav, Vs. Porbandar [PAN – AAFCS 5211 J] Assessment Year: 2010-11 Saurashtra Cement Limited, The Joint Commissioner of Near Railway Station, Income Tax, Range-2, Jamnagar. Ranavav, Porbandar [PAN – AAFCS 5211 J] (Appellants) (Respondents) Assessee by Sh…

Saurashta Cement Ltd., Porbandar vs. The Joint Commissioner of Income Tax, Range-2, Jamnagar

In the result, appeal filed by the Revenue is dismissed and appeal filed by the Assessee is partly allowed

ITA 457/RJT/2014[2010-11]Status: DisposedITAT Rajkot05 Jul 2023AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

Section 14ASection 40Section 40A(9)

…ITA Nos.476 & 457/RJT/2014 A.Ys. 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2010-11 The Assistant Commissioner of Saurashtra Cement Limited, Income Tax, Circle-2, Jamnagar. Near Railway Station, Ranavav, Vs. Porbandar [PAN – AAFCS 5211 J] Assessment Year: 2010-11 Saurashtra Cement Limited, The Joint Commissioner of Near Railway Station, Income Tax, Range-2, Jamnagar. Ranavav, Porbandar [PAN – AAFCS 5211 J] (Appellants) (Respondents) Assessee by Sh…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Mylan Laboratories Limited, Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 12/HYD/2019[2014-15]Status: DisposedITAT Hyderabad13 Nov 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Respondent: Sh. YVST Sai, D.R
Section 251Section 28Section 32Section 32(1)Section 37(1)Section 43(1)Section 68

…ture and cannot be disallowed, particularly because the expenditure is purely for commercial purposes. For this proposition, he placed reliance upon the decision of Hon’ble High Court of Delhi in the case of Desiccant Rotors International (P) Ltd. Reported in 245 CTR 572 (2012). 6.3. Without prejudice to the above arguments, the Ld.Counsel for the assessee submitted that the word ‘law’ referred to in Explanation 1 to Sec.37(1) of the Act is only the ‘law of the land’ i.e. laws in force in India and violation of the provisions of the Treaty on the Functioning of the European Union (TFEU in short) cannot be conside…

Mylan Laboratories Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 2335/HYD/2018[2014-15]Status: DisposedITAT Hyderabad13 Nov 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Respondent: Sh. YVST Sai, D.R
Section 251Section 28Section 32Section 32(1)Section 37(1)Section 43(1)Section 68

…ture and cannot be disallowed, particularly because the expenditure is purely for commercial purposes. For this proposition, he placed reliance upon the decision of Hon’ble High Court of Delhi in the case of Desiccant Rotors International (P) Ltd. Reported in 245 CTR 572 (2012). 6.3. Without prejudice to the above arguments, the Ld.Counsel for the assessee submitted that the word ‘law’ referred to in Explanation 1 to Sec.37(1) of the Act is only the ‘law of the land’ i.e. laws in force in India and violation of the provisions of the Treaty on the Functioning of the European Union (TFEU in short) cannot be conside…

CIT v. Desiccant Rotors International (P) Ltd. (245 CTR 572) — Cited in 4 Judgments | BharatTax