CIT v. Kaypee Mechanical India (P.) Ltd.

45 Taxmann.com 363High Court2014#8089 most cited

What is CIT v. Kaypee Mechanical India (P.) Ltd. authority for?

Interest paid for the belated remittance of service tax is compensatory in nature and therefore deductible as a business expenditure under Section 37(1) of the Income Tax Act.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v Kaypee Mechanical India · Section 37(1) · interest on delayed service tax payment · compensatory nature · business expenditure · allowable deduction · Gujarat High Court · 2014

Also reported as

223 Taxmann 346

Sections most often in play

Section 143(3)Section 250Section 263Section 37(1)

Issues it is cited on

section 36(1)(iii)section 37(1)section 36(1)section 37section 36section 14acompanyindiabusinessinteresttotal incomesection 14

Judgments citing CIT v. Kaypee Mechanical India (P.) Ltd.

Asianet Satellite Communications Limited, Thiruvananthapuram vs. Assistant Commissioner of Income Tax, Thiruvananthapuram

In the result, appeal filed by the assessee stands allowed

ITA 473/COCH/2025[2016-17]Status: DisposedITAT Cochin08 Aug 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm

For Appellant: Shri Raghunathan S, AdvocateFor Respondent: Smt. Leena Lal, Sr. DR
Section 143(3)Section 250Section 263Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K, JM ITA Nos. 473/Coch/2025 Assessment Year : 2016-17 Asianet Satellite Communications Ltd. .......... Appellant 2A, 2nd Floor, Technopark Campus, Kariyavattom, Trivandrum, Kerala - 695581 [PAN: AAECA 5548 E] vs. Asst. Commissioner of Income Tax .......... Respondent Circle-1(1), Thiruvananthapuram. Appellant by: Shri Raghunathan S, Advocate Respondent by: Smt. Leena Lal, Sr. DR Date of Hearing: 04.08.2025 Date of Pronouncement: 08.08.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assesse…

Kiri Industries Ltd., Ahmedabad vs. The Pr. CIT, Ahmedabad-1, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 422/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri A.P. Singh, CIT DR
Section 143(3)Section 144BSection 14ASection 201Section 263Section 36(1)(iii)Section 36(1)(va)Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.422/Ahd/2024 (Assessment Year: 2018-19) Kiri Industries Ltd., Vs. Principal Commissioner of 7th Floor, Hasubhai Chambers, Income Tax, Nr. Town Hall, Ellisbridger, Ahmedabad-1 Ahmedabad-380006 [PAN No.AAACK9025C] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Respondent by: Shri A.P. Singh, CIT DR 08.10.2024 Date of Hearing Date of Pronouncement 23.10.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDIC…

Deputy Commissioner of Income Tax, Jaipur vs. K S Capital Services Private Limited, Jaipur

In the result, appeal of the revenue is dismissed

ITA 241/JPR/2023[2017-18]Status: DisposedITAT Jaipur28 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Smt. Anuradha (Addl. CIT)
Section 143(3)Section 154Section 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 241/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Deputy Commissioner of Income K S Capital Services Private Vs. Tax, Jaipur Limited, National Motors Building, M. I. Road, Near Govt. Hostel, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK 7044 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by…

M/S. Castron Technologies Ltd., Kolkata vs. D.C.I.T., Circle - 3(1), Kolkata Now, Circle - 1(1), Kolkata

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

ITA 453/KOL/2022[2019-2020]Status: DisposedITAT Kolkata28 Mar 2023AY 2019-2020

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 37(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 450 to 453/Kol/2022 Assessment Years: 2013-14, 2016-17, 2018-19 & 2019-20 M/s Castron Technologies Ltd. Vs. DCIT, Circle-3(1), Kolkata (PAN: AABCC 0646 G) Appellant / (अपीलाथ") Respondent / (""यथ") 15.03.2023 Date of Hearing / सुनवाई क" "त$थ Date of Pronouncement 28.03.2023 /आदेश उ'घोषणा क" "त$थ For the Appellant / Shri S. Jhajharia, A.R "नधा"-रती क" ओ…

M/S. Castron Technologies Ltd., Kolkata vs. DCIT, Circle - 3(1), Kolkata Now, Circle-1(1), Kolkata

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

ITA 452/KOL/2022[2018-2019]Status: DisposedITAT Kolkata28 Mar 2023AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 37(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 450 to 453/Kol/2022 Assessment Years: 2013-14, 2016-17, 2018-19 & 2019-20 M/s Castron Technologies Ltd. Vs. DCIT, Circle-3(1), Kolkata (PAN: AABCC 0646 G) Appellant / (अपीलाथ") Respondent / (""यथ") 15.03.2023 Date of Hearing / सुनवाई क" "त$थ Date of Pronouncement 28.03.2023 /आदेश उ'घोषणा क" "त$थ For the Appellant / Shri S. Jhajharia, A.R "नधा"-रती क" ओ…

M/S. Castron Technologies Ltd., Kolkata vs. D.C.I.T., Circle - 3(1), Kolkata

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

ITA 451/KOL/2022[2016-2017]Status: DisposedITAT Kolkata28 Mar 2023AY 2016-2017

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 37(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 450 to 453/Kol/2022 Assessment Years: 2013-14, 2016-17, 2018-19 & 2019-20 M/s Castron Technologies Ltd. Vs. DCIT, Circle-3(1), Kolkata (PAN: AABCC 0646 G) Appellant / (अपीलाथ") Respondent / (""यथ") 15.03.2023 Date of Hearing / सुनवाई क" "त$थ Date of Pronouncement 28.03.2023 /आदेश उ'घोषणा क" "त$थ For the Appellant / Shri S. Jhajharia, A.R "नधा"-रती क" ओ…

M/S. Castron Technologies Ltd., Kolkata vs. D.C.I.T., Circle - 3(1), Kolkata

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

ITA 450/KOL/2022[2013-2014]Status: DisposedITAT Kolkata28 Mar 2023AY 2013-2014

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 37(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 450 to 453/Kol/2022 Assessment Years: 2013-14, 2016-17, 2018-19 & 2019-20 M/s Castron Technologies Ltd. Vs. DCIT, Circle-3(1), Kolkata (PAN: AABCC 0646 G) Appellant / (अपीलाथ") Respondent / (""यथ") 15.03.2023 Date of Hearing / सुनवाई क" "त$थ Date of Pronouncement 28.03.2023 /आदेश उ'घोषणा क" "त$थ For the Appellant / Shri S. Jhajharia, A.R "नधा"-रती क" ओ…

Icici Home Finance Company Ltd, Mumbai vs. Addl CIT 10(1), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1325/MUM/2013[2009-10]Status: DisposedITAT Mumbai03 Jun 2022AY 2009-10

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Aarti VissanjiFor Respondent: R.A. Dhyani
Section 14ASection 201Section 250Section 36(1)(viii)Section 36(1)(viil)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1325/MUM/2013 (A.Y: 2009-10) M/s. ICICI Home Finance Company Ltd., v. Addl. CIT-Range-10(1) 7th Floor, West Wing, South Tower 4th Floor ICICI Bank Towers Aayakar Bhavan, M.K. Road Bandra Kurla Complex Mumbai - 400020 Bandra (E), Mumbai -400051 PAN: AAACI6285N (Appellant) (Respondent) DCIT-Range-10(1) v. M/s. ICICI Home Finance Company Ltd., Room No. 455, 4th Floor 7th Floor, West Wing, South Tower Aayakar Bhavan, M.K. Road ICICI Bank Towers Mumbai…

M/S. Foot Prints Collateral Services Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, ground 6 and 7 are allowed

ITA 1872/BANG/2018[2014-15]Status: DisposedITAT Bangalore07 Jan 2022AY 2014-15

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: --- None ---For Respondent: Sri.Nischal B, Addl.CIT-DR
Section 14ASection 36Section 36(1)(iii)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.1872/Bang/2018 : Asst.Year 2014-2015 M/s.Foot Prints Collateral The Assistant Commissioner Services Private Limited of Income-tax, Circle 3(1)(1) v. Bangalore. No.216/2-B, 3rd Floor, Plot No.2 Nagavara Palya, C.V.Raman Nagar Bengaluru – 560 093. PAN : AABCF0417C. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Sri.Nischal B, Addl.CIT-DR Date of Pronouncement : 07.01.2022 Date of Hearing : 06.01.2022 O R D E R Per George George K, JM : This appeal at the instanc…

Fih India Private Limited, Kanchipuram vs. DCIT Company Circle 2(1), Chennai

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

ITA 1184/CHNY/2018[2010-11]Status: DisposedITAT Chennai08 Feb 2021AY 2010-11

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita No.: 1184/Chny/2018 िनधा"रण वष" / Assessment Year: 2010-11 M/S. Fih India Private The Dcit, Limited, V. Company Circle – 2(1), (Formerly Foxconn India Chennai. Private Limited) Sipcit Hi-Tech Sez, Sipcot Industrial Park, Phase-Ii, (Nh-4) Sunguvarchatram – 602 106 Sriperumbudur Taluk, Kanchipuram District. Pan: Aaacf9390F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri S.P. Chidambaram, Advocate ""यथ" क" ओर से/Respondent By : Shri Suresh Periasamy, Jcit सुनवाई क" तार"ख/Date Of Hearing : 20.01.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.02.2021

For Appellant: Shri S.P. Chidambaram, AdvocateFor Respondent: Shri Suresh Periasamy, JCIT
Section 115JSection 37Section 37(1)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी ,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1184/CHNY/2018 िनधा"रण वष" / Assessment Year: 2010-11 M/s. FIH India Private The DCIT, Limited, v. Company Circle – 2(1), (formerly Foxconn India Chennai. Private Limited) SIPCIT Hi-Tech SEZ, SIPCOT Industrial Park, Phase-II, (NH-4) Sunguvarchatram – 602 106 Sriperumbudur Taluk, Kanchipuram District. PAN: AAACF9390F (अपीलाथ"/Appellant)…

DCIT, Circle-4(2), Ahmedabad vs. M/S. Deloitte Haskins and Sells, Ahmedabad

ITA 1984/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad01 Oct 2019AY 2014-15

Bench: Shri Sudhanshu Srivastava & Shri Amarjit Singhay: 2013-14 Ay: 2014-15

For Appellant: Shri Percy Pardiwala, Niraj Sheth, ARsFor Respondent: Shri S.K. Dev, Sr. DR
Section 143

…ITA 1983 & 1984/AHD/2017 AY: 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH AHMEDABAD BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AY: 2013-14 AY: 2014-15 DCIT, vs Deloittee Haskins & Sells, Cir.4(2), A/209, A Wing, 3rd Floor, Heritage, 2nd Floor, Pratyaksh Kar Nr. Gujarat Vidyapith, Bhavan, Nr. Politechnic Off Ashram Road, Pancjararapole, Ambawadi, Usmanpura, Ahmedabad. Ahmedabad-380 015 (Appellant) (Respondent) Appellant by: Shri Percy Pardiwala, Niraj Sheth, ARs Respondent by: Shri S.K. Dev, Sr. DR Date of hearing : 28.06.2019 Date of pr…

DCIT, Circle-4(2), Ahmedabad vs. M/S. Deloitte Haskins and Sells, Ahmedabad

ITA 1983/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad01 Oct 2019AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Amarjit Singhay: 2013-14 Ay: 2014-15

For Appellant: Shri Percy Pardiwala, Niraj Sheth, ARsFor Respondent: Shri S.K. Dev, Sr. DR
Section 143

…ITA 1983 & 1984/AHD/2017 AY: 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH AHMEDABAD BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AY: 2013-14 AY: 2014-15 DCIT, vs Deloittee Haskins & Sells, Cir.4(2), A/209, A Wing, 3rd Floor, Heritage, 2nd Floor, Pratyaksh Kar Nr. Gujarat Vidyapith, Bhavan, Nr. Politechnic Off Ashram Road, Pancjararapole, Ambawadi, Usmanpura, Ahmedabad. Ahmedabad-380 015 (Appellant) (Respondent) Appellant by: Shri Percy Pardiwala, Niraj Sheth, ARs Respondent by: Shri S.K. Dev, Sr. DR Date of hearing : 28.06.2019 Date of pr…

Gmr Hyderabad International Airport Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

ITA 2189/BANG/2016[2009-10]Status: DisposedITAT Bangalore10 Jul 2019AY 2009-10

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaranassessment Year : 2009-10

For Appellant: Shri Sunil Jain, C.AFor Respondent: Shri P.V Pradeep Kumar, CIT
Section 30

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER Assessment year : 2009-10 GMR Hyderabad International Airport Vs. The Commissioner of Ltd., Income-tax, Circle-11(3) (Old Range) No.25/1, Skip House, Museum Road, Central Circle-2(2), Bangalore-560 025. Bangalore PAN – AABH 3448 M APPELLANT RESPONDENT Appellant by : Shri Sunil Jain, C.A Respondent by : Shri P.V Pradeep Kumar, CIT Date of hearing : 06.06.2019 Date of Pronouncement : .07.2019 O R D E R Per B.R Baskaran, Accountant Member The appeal filed by the assesse…

Oriental Earthmovers Private Limited, Jaipur vs. Assistant Commissioner, Circle-2, Jaipur

In the result, the ground of appeal is allowed

ITA 732/JPR/2017[2012-13]Status: DisposedITAT Jaipur24 Apr 2019AY 2012-13
For Appellant: Shri D. Kumar (Adv.)For Respondent: Shri K.C. Gupta (JCIT)
Section 41(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 732/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Oriental Earthmovers Pvt. Ltd. The ACIT, Vs. 40-41, Mahalaxmi Nagar, Ajmer Road, Circle-2, Opp. Heerapura Power House, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4491 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri D. Kumar (Adv.) jktLo dh…

CIT v. Kaypee Mechanical India (P.) Ltd. (45 Taxmann.com 363) — Cited in 14 Judgments | BharatTax