How many judgments cite CIT v. Doom Dooma India Ltd.?

30 judgments on BharatTax cite CIT v. Doom Dooma India Ltd. (310 ITR 392), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Doom Dooma India Ltd. come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 32, Section 43(6)(b), Section 10(1), Section 14A.

CIT v. Doom Dooma India Ltd.

310 ITR 392Supreme Court of India2009#3951 most cited

What is CIT v. Doom Dooma India Ltd. authority for?

The 'written down value' (WDV) under Section 43(6)(b) is determined by depreciation that has been 'actually allowed', meaning it has been taken into account or granted and given effect to by the Income-tax Officer in computing taxable income.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v Doom Dooma India Ltd · section 43(6)(b) · written down value · WDV · depreciation actually allowed · actual cost · taxable income · Income-tax Officer

Also reported as

178 Taxmann 261

Sections most often in play

Section 1961 Section 143(3)Section 32 Section 43(6)(b)Section 10(1)Section 14A Section 28 Section 29

Read the full judgment

Issues it is cited on

section 32(2)section 72a safe harbour rules section 43(6)preliminary expenses safe harbour section 43d section 43a actual payment basis section 10(5)section 72 written down value

Judgments citing CIT v. Doom Dooma India Ltd.

Mtandt Rentals Limited, Thiruvallur vs. ITO Corporate Ward 4(3), Chennai

In the result, the appeal of the assessee is allowed

ITA 2410/CHNY/2017[2014-15]Status: DisposedITAT Chennai30 May 2018AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No.2410/Chny/2017 "नधा"रण वष" /Assessment Year : 2014-2015. M/S. Mtandt Rentals Ltd, Vs. The Income Tax Officer, No.62/2B, New No.99, Old No.144, Corporate Ward 4(3) Padur Village, Chennai. Poonamallee Taluk. Tiruvallur - 602 105. [Pan Aagcm 2269J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Karunakaran, AdvocateFor Respondent: Dr. S. Pandiyan, Addl. CIT

Section 143(1)

…ount to modify the figure of actual cost in the year in which the increase or decrease in liability arises on account of the fluctuation in the rate of exchange, irrespective of the date of actual payment in foreign currency. In CIT Vs Doom Dooma India Ltd. (310 ITR 392) Supreme Court held that the words "depreciation actually allowed" mentioned in sec.43(6) (b) means depreciation actually granted i.e. in tea business only 40% of income is taxed and hence only proportionate depreciation can be treated as allowed which is to be deducted from WDV. Subsequently Expl.7 was inserted below sec. 43(6) by Finance (No.2)…

DCIT, New Delhi vs. M/S Dlf Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 4342/DEL/2012[2007-08]Status: DisposedITAT Delhi01 Nov 2017AY 2007-08

Bench: Shri B.P. Jain & Shri K.N. Chary.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Renu Amitabh, CIT-DR

Section 142Section 143(3)Section 14ASection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER. ITA No. 3846/DEL/2012 [A.Y. 2007-08] DLF Limited Vs. The Additional C.I.T DLF Centre (9th Floor) Range - 10 Sansad Marg, New Delhi New Delhi PAN : AAACD 3494 N ITA No. 4342/DEL/2012 [A.Y. 2007-08] The Additional C.I.T Vs. DLF Limited DLF Centre (9th Floor) Range – 10 New Delhi Sansad Marg, New Delhi PAN : AAACD 3494 N [Appellant] [Respondent] Date of Hearing : 03.08.2017 Date of Pronouncement : 01.11.2017 Assessee by : Shri R.S. Singhvi, CA Revenue by : Ms. Re…

Dlf Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 3846/DEL/2012[2007-08]Status: DisposedITAT Delhi01 Nov 2017AY 2007-08

Bench: Shri B.P. Jain & Shri K.N. Chary.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Renu Amitabh, CIT-DR

Section 142Section 143(3)Section 14ASection 250Section 40

Plastiblends India Limited Through Its Chairman and Managing Director vs. Addl.Commissioner of Income Tax Range 8(2) Mumbai

C.A. No.-000238-000238 - 2012Supreme Court09 Oct 2017

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 143(1)(a)Section 32Section 80

…gs etc., in certain cases.- (1) Where the gross total income of an assessee includes any profits and gains derived from any business of an industrial undertaking or a hotel or operation of a ship or developing, maintaining and 6 (2008) 297 ITR 17 7 (2009) 310 ITR 392 8 It may be mentioned that Section 80-IA inserted by the Finance (No.2) Act, 1991 and was amended from time to time. The provision was recasted and substituted by Finance Act, 2001 and certain amendments made to that provision also thereafter. We are, however, concerned with the provision that was in force before its amendment vide Finance Ac…

Tata Tea Limited, Kolkata vs. DCIT, C Ircle- 4, Kolkata

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

ITA 511/KOL/2010[2004-05]Status: DisposedITAT Kolkata03 Feb 2017AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri Manish Sheth & Prasun Kr. Maity, ARsFor Respondent: N o n e

Section 143(3)

…ssessee by the decision of the Hon’ble Calcutta High Court supra. In response to this, the ld AR stated the view taken by the Hon’ble Calcutta High Court had been approved by the Hon’ble Apex Court in the case of CIT vs Doom Dooma India Ltd reported in (2009) 310 ITR 392 (SC). 8.3. We have heard the rival submissions. We find that the impugned issue under dispute is settled by the decisions of the Hon’ble Calcutta High Court and Hon’ble Supreme Court wherein it was held that for the purpose of computing the WDV of depreciable assets used in tea business, only 40% instead of 100% of depreciation allowable at the…

DCIT, Circle - 4, Kolkata vs. M/S. Tata Tea Ltd., Kolkata

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

ITA 2105/KOL/2010[2004-05]Status: DisposedITAT Kolkata03 Feb 2017AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri Manish Sheth & Prasun Kr. Maity, ARsFor Respondent: N o n e

Section 143(3)

Binaguri Tea Co Pvt Ltd, Kolkata vs. D.C.I.T Cir - 4, Kolkata

In the result, the appeal of the Assessee is allowed

ITA 630/KOL/2013[2008-2009]Status: DisposedITAT Kolkata13 Jan 2017AY 2008-2009

Bench: : Shri Waseem Ahmed & Shri S.S. Viswanethra Ravi

…the issue of applicability of Rule 8 of Income Tax Rules in the matter of arriving the value of fringe benefits to tax in favour of assessee by relying on the illustration given by the Hon’ble Supreme Court in the case of CIT Vs. Doom Doom (I) Ltd reported in 310 ITR 392(SC), wherein held that the net profit and loss of the business has to be arrived at after deducting all the expenses, once that is done at 40% of M/s.Binguri Tea Co.P.Ltd 2 the net profit and loss and Fringe Benefits has to be worked out on such 40%, which shall be chargeable to tax. Relevant portion of which is reproduced herein below:- " ...…

D.C.I.T Cir - 4, Kolkata vs. M/S Tata Tea Limited, Kolkata

In the result, the appeals in ITA No

ITA 2006/KOL/2013[2006-07]Status: DisposedITAT Kolkata21 Oct 2016AY 2006-07

Bench: Shri M.Balaganesh & Shri S.S. Viswanethra Ravi

Section 43(6)

…w of the decision of the jurisdictional High Court in the case of CIT -vs.- Suman Tea & Plywood India (P) Limited 204 ITR 719 (Cal.) which was binding on the Assessing Officer. The Hon'ble Supreme Court in the case of CfT-vs. - Doom Dooma India Limited (2009) 310 ITR 392 (Se) has confirmed the principles laid down by the jurisdictional HC in the case of CIT -vs.- Suman Tea & Plywood Industries Pvt. Limited (supra) and thereby has affirmed the validity of law as laid down by the jurisdictional HC for the relevant year. The Ld. CIT(Appeals) has allowed similar claim of depreciation made in earlier years by followin…

North Tukvar Tea Co. Ltd, Kolkata vs. C.I.T(A)-IV, Kolkata

In the result the appeal of the assesse is allowed

ITA 1589/KOL/2013[2009-10]Status: DisposedITAT Kolkata01 Jun 2016AY 2009-10

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2009-10

For Appellant: Shri Amit Kumar UpadhayFor Respondent: Shri U.K.Sardar, Addl. C.I.T., Sr.DR

Section 115Section 115WSection 154

…re on account of fringe benefits would automatically stand reduced to 40 per cent.”” 9. In coming to the above conclusion the Hon’ble Calcutta High Court placed reliance on the decision of the Hon’ble Supreme Court in the case of CIT vs., Doom Doom India Ltd. 310 ITR 392 (SC). In view of the aforesaid decision of the Hon’ble Calcutta High Court we are of the view that the claim of the assessee for computing the taxable fringe benefit at Rs.79,154/- is directed to be accepted. We are also of the view that any view contrary to the view taken by the Hon’ble jurisdictional High Court (assuming there is no decision of…

Mcleod Russel India Limited., Kolkata vs. A.C.I.T Range - 4, Kolkata.

In the result, the appeals of the assessee are allowed

ITA 262/KOL/2013[2009-10]Status: DisposedITAT Kolkata08 Oct 2015AY 2009-10

Bench: Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm]

For Appellant: Shri Ajoy Kumar Gupta, FCAFor Respondent: Shri Mrinal Kanti Biswas, JCIT

Section 115W

…erein. The issue has been decided in the unreported judgment delivered on 3rd July, 2014 in ITAT 165 of 2013. G.A.No.3135 of 2013. Apeejay Tea Ltd. v. CIT in considering an illustration given by the Hon’ble Supreme Court in CIT v. Doom Dooma India Ltd. [2009] 310 ITR 392/178 Taxman 261. We set out the relevant portion of the said judgment : “….We shall take assistance of the illustration to resolve the issue. Let us assume that the other expenses in illustration (a) amounting to Rs.300/- include Rs.100/- spent by the employer on account of fringe benefits made available to its employees. In that case, 40% of the…