CIT v. Lucas Indian Service Ltd.

239 ITR 429High Court#12504 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2018.

Judgments citing CIT v. Lucas Indian Service Ltd.

DCIT, CHENNAI vs. ORIENTAL HOTELS LIMITED, CHENNAI

In the result the appeal of the assessee in ITA No

ITA 15/CHNY/2017[2011-12]Status: DisposedITAT Chennai24 May 2018AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: 15.03.2018
Section 143(3)Section 14ASection 250(6)

…d the aggregate expense claimed of Rs.20,64,671/- and added to the income of the assessee. On appeal, the Ld.CIT(A) concurred with the view of the Ld.AO by rejecting the decision cited by the Ld.AR in the case CIT vs. Lucas Indian Service Ltd., reported in 239 ITR 429 (Madras High Court), CIT Vs. Lakshmi Cements Pvt. Ltd., reported in 104 ITR 711 and Indian Overseas Bank Vs. CIT reported in 63 ITR 703, by holding that facts of these cases are not identical to the case of the assessee because in these cases commercial expediency was established unlike in the case of the assessee. 6.1 Before us the Ld.AR arg…

ORIENTAL HOTELS LTD.,CHENNAI vs. DCIT, CHENNAI

In the result the appeal of the assessee in ITA No

ITA 3476/CHNY/2016[2012-13]Status: DisposedITAT Chennai24 May 2018AY 2012-13

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: 15.03.2018
Section 143(3)Section 14ASection 250(6)

…d the aggregate expense claimed of Rs.20,64,671/- and added to the income of the assessee. On appeal, the Ld.CIT(A) concurred with the view of the Ld.AO by rejecting the decision cited by the Ld.AR in the case CIT vs. Lucas Indian Service Ltd., reported in 239 ITR 429 (Madras High Court), CIT Vs. Lakshmi Cements Pvt. Ltd., reported in 104 ITR 711 and Indian Overseas Bank Vs. CIT reported in 63 ITR 703, by holding that facts of these cases are not identical to the case of the assessee because in these cases commercial expediency was established unlike in the case of the assessee. 6.1 Before us the Ld.AR arg…

ORIENTAL HOTELS LTD.,CHENNAI vs. DCIT, CHENNAI

In the result the appeal of the assessee in ITA No

ITA 3475/CHNY/2016[2011-12]Status: DisposedITAT Chennai24 May 2018AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: 15.03.2018
Section 143(3)Section 14ASection 250(6)

…d the aggregate expense claimed of Rs.20,64,671/- and added to the income of the assessee. On appeal, the Ld.CIT(A) concurred with the view of the Ld.AO by rejecting the decision cited by the Ld.AR in the case CIT vs. Lucas Indian Service Ltd., reported in 239 ITR 429 (Madras High Court), CIT Vs. Lakshmi Cements Pvt. Ltd., reported in 104 ITR 711 and Indian Overseas Bank Vs. CIT reported in 63 ITR 703, by holding that facts of these cases are not identical to the case of the assessee because in these cases commercial expediency was established unlike in the case of the assessee. 6.1 Before us the Ld.AR arg…

ORIENTAL HOTELS LTD.,CHENNAI vs. DCIT, CHENNAI

In the result the appeal of the assessee in ITA No

ITA 456/CHNY/2017[2010-11]Status: DisposedITAT Chennai24 May 2018AY 2010-11

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: 15.03.2018
Section 143(3)Section 14ASection 250(6)

…d the aggregate expense claimed of Rs.20,64,671/- and added to the income of the assessee. On appeal, the Ld.CIT(A) concurred with the view of the Ld.AO by rejecting the decision cited by the Ld.AR in the case CIT vs. Lucas Indian Service Ltd., reported in 239 ITR 429 (Madras High Court), CIT Vs. Lakshmi Cements Pvt. Ltd., reported in 104 ITR 711 and Indian Overseas Bank Vs. CIT reported in 63 ITR 703, by holding that facts of these cases are not identical to the case of the assessee because in these cases commercial expediency was established unlike in the case of the assessee. 6.1 Before us the Ld.AR arg…

ACIT, CIRCLE-4(1), , VISAKHAPATNAM vs. SRI VARALAKSHMI JUTE TWINE MILLS PVT. LTD,, RAJAM

In the result, appeals filed by the Revenue in ITA

ITA 458/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

…sions where payments made to former employees or the relatives of the deceased employees in the nature of pension were allowed as deduction; and reliance was placed on the decision of Hon'ble Madras High Court in the case of CIT vs. Lucas Indian Service Ltd. (239 ITR 429), Hon'ble Gujarat High Court in the case of CIT vs. Laxmi Cement Distributors (P) Ltd. 104 ITR 711; Hyderabad Tribunal decision in the case of A.P. Housing Board vs. DCIT (36 Taxmann.com 561), Cochin 1TAT in the case of Catholic Syrian Bank Ltd. vs. ACIT 38 SOT 553. 8.4 The authorized representative relied on the decision of the Hon'ble Supreme C…

SRI VARALAKSHMI JUTE TWINE MILLS PRIVATE LIMITED,,RAJAM vs. DCIT, CIRCLE-4(1),, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA

ITA 404/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

…sions where payments made to former employees or the relatives of the deceased employees in the nature of pension were allowed as deduction; and reliance was placed on the decision of Hon'ble Madras High Court in the case of CIT vs. Lucas Indian Service Ltd. (239 ITR 429), Hon'ble Gujarat High Court in the case of CIT vs. Laxmi Cement Distributors (P) Ltd. 104 ITR 711; Hyderabad Tribunal decision in the case of A.P. Housing Board vs. DCIT (36 Taxmann.com 561), Cochin 1TAT in the case of Catholic Syrian Bank Ltd. vs. ACIT 38 SOT 553. 8.4 The authorized representative relied on the decision of the Hon'ble Supreme C…

SRI VARALAKSHMI JUTE TWINE MILLS PVT. LTD.,,RAJAM vs. THE ITO,, SRIKAKULAM

In the result, appeals filed by the Revenue in ITA

ITA 349/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

…sions where payments made to former employees or the relatives of the deceased employees in the nature of pension were allowed as deduction; and reliance was placed on the decision of Hon'ble Madras High Court in the case of CIT vs. Lucas Indian Service Ltd. (239 ITR 429), Hon'ble Gujarat High Court in the case of CIT vs. Laxmi Cement Distributors (P) Ltd. 104 ITR 711; Hyderabad Tribunal decision in the case of A.P. Housing Board vs. DCIT (36 Taxmann.com 561), Cochin 1TAT in the case of Catholic Syrian Bank Ltd. vs. ACIT 38 SOT 553. 8.4 The authorized representative relied on the decision of the Hon'ble Supreme C…

THE DCIT,, VISAKHAPATNAM vs. SRI VARALAKSHMI JUTE MILLS PVT LTD,, SRIKAKULAM

In the result, appeals filed by the Revenue in ITA

ITA 340/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

…sions where payments made to former employees or the relatives of the deceased employees in the nature of pension were allowed as deduction; and reliance was placed on the decision of Hon'ble Madras High Court in the case of CIT vs. Lucas Indian Service Ltd. (239 ITR 429), Hon'ble Gujarat High Court in the case of CIT vs. Laxmi Cement Distributors (P) Ltd. 104 ITR 711; Hyderabad Tribunal decision in the case of A.P. Housing Board vs. DCIT (36 Taxmann.com 561), Cochin 1TAT in the case of Catholic Syrian Bank Ltd. vs. ACIT 38 SOT 553. 8.4 The authorized representative relied on the decision of the Hon'ble Supreme C…

CIT v. Lucas Indian Service Ltd. (239 ITR 429) — Cited in 8 Judgments | BharatTax