What is CIT v. Madras Auto Service (P) Ltd. authority for?

Expenditure providing an enduring advantage, such as upfront lease rent for land, is revenue expenditure if no capital asset is acquired or generated, allowing for deduction under Section 37, even when capitalized in the books of account.

How many judgments cite CIT v. Madras Auto Service (P) Ltd.?

246 judgments on BharatTax cite CIT v. Madras Auto Service (P) Ltd. (233 ITR 468), spanning 2008 to 2026.

Which sections of the Income Tax Act does CIT v. Madras Auto Service (P) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 14A, Section 254, Section 37(1), Section 115JB, Section 142(1).

CIT v. Madras Auto Service (P) Ltd. (233 ITR 468)

ACIT, Erode vs. R R Thulasi Builders India (P) Limited, Erode

The appeal of the assessee is allowed whereas appeal of the Revenue is partly allowed for statistical purpose

ITA 695/CHNY/2016[2011-12]Status: DisposedITAT Chennai23 Nov 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 657/Mds/2016 "नधा"रण वष" /Assessment Year : 2011-2012. R.R. Thulasi Builders (P) Ltd, Vs. The Joint Commissioner Of Sakthi Mahal, Income Tax, 63, Perundurai Road, Range -1, Erode 638 011. Erode

For Appellant: Shri. T.N. Seetharaman, Advocate

…these structures were not temporary in nature, since it could be used for a period of four years. He allowed only 25% of the claim. Assessee’s appeal before ld. Commissioner of Income Tax 11. (Appeals) was not meet with any success. Though assessee claimed 233 ITR 468, Ld. Commissioner of Income Tax (Appeals) did not accept this contention as well. According to him, by virtue of judgment of the Apex Court in the case of Geotze (India) Ltd vs. CIT 284 ITR 323 such a fresh claim could not be admitted. Now before us, ld. Authorised Representative submitted that 12. when the structures were in temporary in natu…

R.R.Thulasi Builders (P) Ltd., Chennai vs. JCIT, Erode

The appeal of the assessee is allowed whereas appeal of the Revenue is partly allowed for statistical purpose

ITA 657/CHNY/2016[2011-12]Status: DisposedITAT Chennai23 Nov 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 657/Mds/2016 "नधा"रण वष" /Assessment Year : 2011-2012. R.R. Thulasi Builders (P) Ltd, Vs. The Joint Commissioner Of Sakthi Mahal, Income Tax, 63, Perundurai Road, Range -1, Erode 638 011. Erode

For Appellant: Shri. T.N. Seetharaman, Advocate

…these structures were not temporary in nature, since it could be used for a period of four years. He allowed only 25% of the claim. Assessee’s appeal before ld. Commissioner of Income Tax 11. (Appeals) was not meet with any success. Though assessee claimed 233 ITR 468, Ld. Commissioner of Income Tax (Appeals) did not accept this contention as well. According to him, by virtue of judgment of the Apex Court in the case of Geotze (India) Ltd vs. CIT 284 ITR 323 such a fresh claim could not be admitted. Now before us, ld. Authorised Representative submitted that 12. when the structures were in temporary in natu…

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…

DCIT, Circle-12(2), Kolkata vs. M/S. Selvel Advertising Pvt. Ltd., Kolkata

In the result, assessee’s appeal is allowed

ITA 2122/KOL/2014[2008-2009]Status: DisposedITAT Kolkata30 Sept 2016AY 2008-2009

Bench: Shri Waseem Ahmed & Shri K.Narsimha Chary

Section 1Section 143(2)Section 143(3)Section 145ASection 263Section 43B

…n by the assessee for re-use again. When such structures re put on land not belonging to assessee, the expenditure is held to be the nature of revenue in view of the judgment of Hon'ble Supreme Court in the case of CIT Vs. Madras Auto Service P t. Ltd. (1998) 233 ITR 468 (SC). In view of the above, we confirm the order of CIT(A) and this issu9e of revenue’s appeal is dismissed.” Respectfully following the precedents, as above, we hold that the impugned revision order is unsustainable in law and we, therefore, cancel the same. This ground of assessee’s appeal is allowed. 7. In the result, assessee’s appeal is all…

Selevel Advertising Pvt Ltd, Kolkata vs. C.I.T Kolkata - IV, Kolkata

In the result, assessee’s appeal is allowed

ITA 2065/KOL/2013[2008-09]Status: DisposedITAT Kolkata30 Sept 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri K.Narsimha Chary

Section 1Section 143(2)Section 143(3)Section 145ASection 263Section 43B

…n by the assessee for re-use again. When such structures re put on land not belonging to assessee, the expenditure is held to be the nature of revenue in view of the judgment of Hon'ble Supreme Court in the case of CIT Vs. Madras Auto Service P t. Ltd. (1998) 233 ITR 468 (SC). In view of the above, we confirm the order of CIT(A) and this issu9e of revenue’s appeal is dismissed.” Respectfully following the precedents, as above, we hold that the impugned revision order is unsustainable in law and we, therefore, cancel the same. This ground of assessee’s appeal is allowed. 7. In the result, assessee’s appeal is all…

DCIT, Chennai vs. Olympic Cards Ltd., Chennai

In the result, the appeals of the Revenue in ITA

ITA 1212/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Sept 2016AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. Shiva Srinivasas, IRS, JCITFor Respondent: Shri. R. Venkatesh, C.A

Section 143(3)Section 194CSection 40

….08 lakh has been expended for purchase of AC, paneling and installation charges to be of Revenue in nature on the ground that they have negligible resale value and use if dismantled by relying on the Madras High Court decisions in Madras Auto Services in 233 ITR 468 and TVS Lean Logistics 293 ITR 432. ITA Nos.1211 & 1212/Mds/14 :- 5 -: After hearing both the parties, we are of the opinion that 7. amount incurred for paneling and installation charges of Air Conditioners in leasehold building cannot be considered as Capital Revenue in view of the judgment of jurisdictional High Court in the case of Madras A…

DCIT, Chennai vs. Olympic Cards Ltd., Chennai

In the result, the appeals of the Revenue in ITA

ITA 1211/CHNY/2014[2009-10]Status: DisposedITAT Chennai21 Sept 2016AY 2009-10

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. Shiva Srinivasas, IRS, JCITFor Respondent: Shri. R. Venkatesh, C.A

Section 143(3)Section 194CSection 40

….08 lakh has been expended for purchase of AC, paneling and installation charges to be of Revenue in nature on the ground that they have negligible resale value and use if dismantled by relying on the Madras High Court decisions in Madras Auto Services in 233 ITR 468 and TVS Lean Logistics 293 ITR 432. ITA Nos.1211 & 1212/Mds/14 :- 5 -: After hearing both the parties, we are of the opinion that 7. amount incurred for paneling and installation charges of Air Conditioners in leasehold building cannot be considered as Capital Revenue in view of the judgment of jurisdictional High Court in the case of Madras A…

Aries Exports P.Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 5841/MUM/2012[2009-10]Status: DisposedITAT Mumbai07 Sept 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 5841/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Aries Exports Pvt. Ltd., Deputy Commissioner Of बनाम/ Bhaktawar, 11 Th Floor, Income Tax – Circle 3(1), V. Nariman Point, Mumbai. Mumbai – 400 021. "थायी लेखा सं./Pan : Aacca2924N .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Aarsi Prasad

Section 143(3)Section 30

…which time the entire renovation work took place which shows that the expenditure was of the nature of capital expenditure and not current repairs. The A.O. observed that the reliance placed by the assessee in the case of CIT v. Madras Auto Service Pvt. Ltd., 233 ITR 468 (SC) is misplaced as this case pertains to the assessment year 1968-69 and does not take into account ITA 5841/Mum/2012 4 Explanation to section 30 which was inserted w.e.f. 1-4-2004 and at that time there was no distinction between current repairs and capital repairs. Similarly the assessee’s reliance in the case of CIT v. Hedge Consultancy,…