CIT v. Lake Place Hotels and Motels P. Ltd.

293 ITR 281High Court2007#12565 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 115JBSection 14ASection 35(2AB)Section 37Section 143(3)

Judgments citing CIT v. Lake Place Hotels and Motels P. Ltd.

Sandhar Technologies Ltd., New Delhi vs. ACIT, Circle Ltu-1, New Delhi

In the result, both appeals of the assesses are partly allowed

ITA 7169/DEL/2019[2016-17]Status: DisposedITAT Delhi13 Aug 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं.7168 और 7169/िद"ी/2019(िन.व. 2015-16 और 2016-17)

For Appellant: S/Shri Salil Kapoor, Tarun Chanana, Utkarsa Gupta &For Respondent: Shri Manish Gupta, Sr. DR
Section 10Section 115JSection 143(3)Section 14ASection 35

…ip expenses are akin to advertisement expenses which are allowable in accordance with the decision rendered in the case of CIT vs. Delhi Cloth & General Mills Co. Ltd. 115 ITR 659 (Del.) and decision in the case of CIT vs. Lake Place Hotels and Motels P. Ltd. 293 ITR 281 (Raj.). 3.3. The ld. Counsel made a statement at Bar that he is not pressing ground no. 10 and 11 assailing disallowance u/s. 14A of the Act under normal provisions. 3.4. With regard to disallowance u/s. 14A as part of book profit u/s. 115JB of the Act assailed by way of ground of appeal no. 12 to 15, the ld. Counsel furnished written submissions…

Sandhar Technologies Ltd., New Delhi vs. ACIT, Circle Ltu-1, New Delhi

In the result, both appeals of the assesses are partly allowed

ITA 7168/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Aug 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं.7168 और 7169/िद"ी/2019(िन.व. 2015-16 और 2016-17)

For Appellant: S/Shri Salil Kapoor, Tarun Chanana, Utkarsa Gupta &For Respondent: Shri Manish Gupta, Sr. DR
Section 10Section 115JSection 143(3)Section 14ASection 35

…ip expenses are akin to advertisement expenses which are allowable in accordance with the decision rendered in the case of CIT vs. Delhi Cloth & General Mills Co. Ltd. 115 ITR 659 (Del.) and decision in the case of CIT vs. Lake Place Hotels and Motels P. Ltd. 293 ITR 281 (Raj.). 3.3. The ld. Counsel made a statement at Bar that he is not pressing ground no. 10 and 11 assailing disallowance u/s. 14A of the Act under normal provisions. 3.4. With regard to disallowance u/s. 14A as part of book profit u/s. 115JB of the Act assailed by way of ground of appeal no. 12 to 15, the ld. Counsel furnished written submissions…

Asstt. CIT, Cir- 7, Nagpur vs. M/S. Newquest Corporation Ltd., Chandrapur

ITA 328/NAG/2014[2008-09]Status: DisposedITAT Nagpur28 Jun 2022AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2008-2009 The Acit Vs. M/S.Newquest Corporation Ltd. Circle-7, (Now Known As M/S. Avantha Nagpur Holding Ltd. Ballalrpur Paper Mills P.O. Ballarpur, Distt. Chandrapur Pan No.:Aabcb 6134 E Appellant Respondent

For Appellant: Shri K.P. Dewani (Adv.)For Respondent: ShriPiyushKolhe (CIT-DR)
Section 40

…iture. Accordingly, we are inclined to uphold the finding of the Id. CIT(A) in deleting the disallowance made by the AO. The grounds taken by the revenue are, therefore, rejected." 7.3 In the case of Commissioner of Income Tax vs Lake Palace Hotel and Motels, 293 ITR 281 (Raj), the issue was regarding the allowability8 of expenses incurred for sponsorship of State Polo Club Tournament by providing Mewar OMS Polo Trophy. The sponsorship were held to be allowable as under:- ‘’6. Coming to Question No. 1, it may be noticed that the assessee has claimed a deduction of Rs.1,50,000 by way of expenses incurred on sponso…

Kamla Kant & Co., New Delhi vs. DCIT, New Delhi

In the result the appeal of the assessee is dismissed

ITA 72/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Aug 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri T.S. Kapoor, Assessment Year 2011-12

Section 143(2)Section 37Section 37(1)

…he assessee. Reliance was placed upon the following decisions:- (i) Weikfiled Products Co.(I) (P.) Ltd. vs Dy. Cit (2001) 71 TTJ (Pune) 519; (ii) Andhra Sugars Ltd. vs. CIT (1988) 171 ITR 209 (Andhra); (iii) CIT vs Lake PalalceHotels and Motels P. Ltd. (2007) 293 ITR 281 5.1. Considering the same the CIT(A) upheld the addition made holding as under:- 6. “I have gone through the facts of the case, findings of the AO, written submissions of the appellant filed in the course of the appeal, and also the citations of the case laws relied upon by the AR and considered them. On perusal of the details, I find that the ap…

Gvk Power & Infrastructure Limited, Kadiyam vs. The Assistant Commissioner of Income Tax, Circle-2(1), Rajahmundry

In the result, appeal of the assessee is allowed

ITA 553/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam03 Apr 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.553/Viz/2018 (ननधधारण वर्ा/Assessment Year:2014-15) M/S Gvk Power & Infrastructure Ltd. Vs. Asst.Commissioner Of D.No.5-48, Gvk Power Plant Income Tax Jegurupadu, Kadiyammandal Circle-2(1) East Godavari Rajamahendravaram [Pan :Aaacj5599A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओ रसे/ Appellant By Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से/ Respondent By Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 21.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03.04.2019

Section 139Section 143(3)Section 14ASection 36Section 5

…n the assessee's business and the expenditure incurred on such events is business expenditure. The case laws relied upon by the assessee in the case of JCIT Vs. ITC Limited 112 ITD 57 (Kolkata) (Special Bench) and CIT Vs.Lake Place Hotels and Motors Pvt. Ltd. 293 ITR 281 (Raj) have also taken the similar view. Therefore, we hold that the sponsorship amount is a business expenditure, which required to be allowed as deduction and accordingly, we delete the addition made by the A.O. and allow the appeal of the assessee.” Since the facts are identical, respectfully following the view taken by the Tribunal in the asse…

Gvr Power & Infrastructure Limited, Kadiyam vs. ACIT, Circle - 2(1), Rajahmundry

In the result, the appeal filed by the assessee is partly allowed

ITA 530/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam18 May 2018AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri Deba Kumar Sonowal
Section 92C

…VK Power & Infrastructure Ltd., Jegurupadu The Hon'ble Delhi High Court in this case held that expenditure incurred by assessee company for running a football tournament is allowable as revenue expenditure. CIT -vs.- Lake Place Hotels & Motels (P) Ltd. 120071 293 ITR 281 (Raj) The Hon'ble High Court affirmed the view of Tribunal wherein it was held that expenses incurred by the assessee for sponsoring the trophy had the ingredient of advertisement of its business and, consequently, the assessees claim to deduction as expenses wholly and exclusively incurred for the purpose of its business is justified. In view of…

Dev Land and Housing P.Ltd, Mumbai vs. Addl CIT 8(1), Mumbai

In the result, this appeal filed by the assessee stands partly allowed

ITA 4084/MUM/2015[2011-12]Status: DisposedITAT Mumbai30 Jun 2017AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: S/Shri Vijay Mehta & Anuj KisnadwalaFor Respondent: Ms.Arju Garodia (DR)
Section 143(3)Section 234BSection 234C

…allowed to the assessee on this payment. Penalty proceeding u/s 271(l)(c) is initiated for furnishing inaccurate particulars of income on this account. The reliance placed by the assessee on the decision of CIT V/s Lake Palace Hotels and Motels Pvt Ltd (Raj) 293 ITR 281 is also misplaced. Here, the Hon'ble High Court held that the expenditure towards sponsoring teams for tournaments in India do have advertisement value. Hence, such sponsorship fees .should be allowed as 'business expenditure', However, in the case of our assessee, the payment has been made to a Trust which is eligible for deduction u/s 80G(5). A…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SH. I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero MotoCorp Limited, JCIT, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi PAN: AAACH0812J (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Page 2 of 484 New Delhi Vs. Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) M/s. Hero Moto Corp. D…

CIT v. Lake Place Hotels and Motels P. Ltd. (293 ITR 281) — Cited in 8 Judgments | BharatTax