CIT v. Gujarat Guardian Ltd.

222 CTR 526High Court2009#4762 most cited

What is CIT v. Gujarat Guardian Ltd. authority for?

An Assessing Officer cannot question the necessity or benefit of an expenditure if the assessee provides evidence to prove the rendering of services justifying the payment, especially in relation to commission.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2023.

Also referred to as

CIT v. Gujarat Guardian Ltd. · expenditure · commission · evidence · rendering of services · necessity of expenditure · benefit of expenditure · AO cannot question

Also reported as

177 Taxmann 434
Read the full judgment

Issues it is cited on

section 31(3)section 205section 9(1)(ii)section 35absection 35abbsection 211section 35asection 52section 115jaddtinfrastructure facilitysection 31

Judgments citing CIT v. Gujarat Guardian Ltd.

Peepul Tree Properties P.Ltd, Mumbai vs. DCIT 3(2), Mumbai

In the result, this appeal filed by the assessee is treated as allowed for statistical purposes

ITA 6258/MUM/2013[2010-11]Status: DisposedITAT Mumbai20 May 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2010-11 Peepul Tree Properties P. Ltd., Asst. Cit 5(1) C/O. Kalyaniwalla & Mistry, Aayakar Bhavan, बनाम/ Army & Navy Bldg. 3Rd Floor, M.K. Rd. Vs. 148, M.G. Rd. Mumbai- Mumbai-400001 (Assessee) (Revenue) P.A. No.Aaecm6392E "नधा"रती क" ओर से / Assessee By Shri Nitesh Joshi & Shri M.M. Golvala (Ar) Shri C.W. Angolkar (Dr) राज"व क" ओर से / Revenue By 13/04/2016 सुनवाई क" तार"ख / Date Of Hearing : आदेश क" तार"ख /Date Of Order: 20/05/2016

Section 143(3)Section 2Section 23Section 24

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,C,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2010-11 Peepul Tree Properties P. Ltd., Asst. CIT 5(1) C/O. Kalyaniwalla & Mistry, Aayakar Bhavan, बनाम/ Army & Navy Bldg. 3rd Floor, M.K. Rd. Vs. 148, M.G. Rd. Mumbai- Mumbai-400001 (Assessee) (Revenue) P.A. No.AAECM6392E "नधा"रती क" ओर से / Assessee by Shri Nitesh Joshi, & Shri M.M. Golvala (AR) Shri C.W. Angolkar (DR) राज"व क" ओर से /…

DCIT, New Delhi vs. M/S. Jubilant Food Works Ltd., Noida

In the result, the appeal of the Revenue is dismissed

ITA 1407/DEL/2014[2004-05]Status: DisposedITAT Delhi05 May 2016AY 2004-05

Bench: Shri H.S. Sidhu & Shri J.S. Reddya.Y. : 2004-05 Dcit, Circle 4(1), M/S Jubilant Food Cr Building, Vs. Works Ltd., New Delhi (Formerly Known As Domino’S Pizza India Ltd) B214, Phase-2, Noida (Pan: Aabcd1821C) (Appellant) (Respondent)

For Appellant: Sh. Vikas Srivastava, AdvFor Respondent: Ms. Rashmita Jha, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 254

…eletion the addition of Rs. 84,80,000/- being debentures restructuring by treating the same as revenue expenditure is concerned, the same was allowed by the Ld. CIT(A) by following the jurisdictional High order in the case of CIT vs. Gujarat Guardian Ltd. 222 CTR 526 (Del.) and requested that the same may be upheld. Moreover, he submitted that in the assessment year 2003-04 the Ld. CIT(A) has allowed this issue in favour of the assessee in which the Revenue came in appeal before the Tribunal and the Tribunal vide order dated 24.10.2012 passed in ITA No. 183 to 186/Del/2011 (Ayrs. 2003-04 to 2005-06) has allo…

CIT vs. Bharti Infotel Ltd

ITA - 387 / 2012HC Delhi03 Feb 2015
Section 35A

…ITA Nos.1110/2011, 386/2012, 387/2012 & 193/2013 Page 1 $~11-14 * IN THE HIGH COURT OF DELHI AT NEW DELHI % DECIDED ON: 03.02.2015 + ITA 1110/2011 CIT ..... Appellant versus BHARTI TELENET LTD ..... Respondent ITA 386/2012 CIT ..... Appellant versus BHARTI INFOTEL LTD ..... Respondent ITA 387/2012 CIT ..... Appellant versus BHARTI INFOTEL LTD ..... Respo…

CIT vs. Bharti Infotel Ltd

ITA - 386 / 2012HC Delhi03 Feb 2015
Section 35A

…ITA Nos.1110/2011, 386/2012, 387/2012 & 193/2013 Page 1 $~11-14 * IN THE HIGH COURT OF DELHI AT NEW DELHI % DECIDED ON: 03.02.2015 + ITA 1110/2011 CIT ..... Appellant versus BHARTI TELENET LTD ..... Respondent ITA 386/2012 CIT ..... Appellant versus BHARTI INFOTEL LTD ..... Respondent ITA 387/2012 CIT ..... Appellant versus BHARTI INFOTEL LTD ..... Respo…

CIT vs. Bharti Telenet Ltd

ITA - 1110 / 2011HC Delhi03 Feb 2015
Section 35A

…ITA Nos.1110/2011, 386/2012, 387/2012 & 193/2013 Page 1 $~11-14 * IN THE HIGH COURT OF DELHI AT NEW DELHI % DECIDED ON: 03.02.2015 + ITA 1110/2011 CIT ..... Appellant versus BHARTI TELENET LTD ..... Respondent ITA 386/2012 CIT ..... Appellant versus BHARTI INFOTEL LTD ..... Respondent ITA 387/2012 CIT ..... Appellant versus BHARTI INFOTEL LTD ..... Respo…