CIT v. Maharashtra Sugar Mills Ltd.

82 ITR 452Supreme Court of India1971#987 most cited

What is CIT v. Maharashtra Sugar Mills Ltd. authority for?

Expenditure incurred by an assessee carrying on a composite business giving rise to both taxable and non-taxable income is allowable in its entirety without apportionment. This principle led to the subsequent introduction of Section 14A of the Income-tax Act.

109

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2000 to 2025.

Also referred to as

CIT v. Maharashtra Sugar Mills Ltd. · 82 ITR 452 · Section 14A · expenditure deductibility · composite business income · taxable non-taxable income · apportionment of expenses · pre-14A disallowance · exempt income expenditure · allowable in entirety

Sections most often in play

Section 14ASection 8DSection 143(3)Section 4Section 5Section 115JBSection 133(6)Section 144A

Issues it is cited on

strategic investmentsection 144adisallowance under section 14adisallowance u/s 14asection 14asection 115jbscrutiny assessmentprevious yearassistant commissionersection 115section 10appeal before the tribunal

Judgments citing CIT v. Maharashtra Sugar Mills Ltd.

M/S Eicher Goodearth Ltd

The appeals stand disposed of as above

ITA/112/2010HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

…ITA 687/09 & Ors Page 1 of 38 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 18.11.2011 + ITA 687/2009 MAXOPP INVESTMENT LTD … Appellant - versus – COMMISSIONER OF INCOME-TAX, NEW DELHI … Respondent Advocates who appeared in this case: For the Appellant : Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal and Mr Amit Sachdeva For the Respondent/Revenue : Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur AND + ITA 112/2010 M/S EICHER GOODEARTH LTD ... Appellant - versus - COMMISSIONER OF INCOME TAX NEW DELHI ... Respondent Advocates who appeared in this case: For the Appellant :…

M/S Eicher Goodearth Ltd

The appeals stand disposed of as above

ITA/932/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

…ITA 687/09 & Ors Page 1 of 38 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 18.11.2011 + ITA 687/2009 MAXOPP INVESTMENT LTD … Appellant - versus – COMMISSIONER OF INCOME-TAX, NEW DELHI … Respondent Advocates who appeared in this case: For the Appellant : Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal and Mr Amit Sachdeva For the Respondent/Revenue : Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur AND + ITA 112/2010 M/S EICHER GOODEARTH LTD ... Appellant - versus - COMMISSIONER OF INCOME TAX NEW DELHI ... Respondent Advocates who appeared in this case: For the Appellant :…

M/S Eicher Goodearth Ltd

The appeals stand disposed of as above

ITA/217/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

…ITA 687/09 & Ors Page 1 of 38 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 18.11.2011 + ITA 687/2009 MAXOPP INVESTMENT LTD … Appellant - versus – COMMISSIONER OF INCOME-TAX, NEW DELHI … Respondent Advocates who appeared in this case: For the Appellant : Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal and Mr Amit Sachdeva For the Respondent/Revenue : Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur AND + ITA 112/2010 M/S EICHER GOODEARTH LTD ... Appellant - versus - COMMISSIONER OF INCOME TAX NEW DELHI ... Respondent Advocates who appeared in this case: For the Appellant :…

M/S Eicher Goodearth Ltd

The appeals stand disposed of as above

ITA/687/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

…ITA 687/09 & Ors Page 1 of 38 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 18.11.2011 + ITA 687/2009 MAXOPP INVESTMENT LTD … Appellant - versus – COMMISSIONER OF INCOME-TAX, NEW DELHI … Respondent Advocates who appeared in this case: For the Appellant : Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal and Mr Amit Sachdeva For the Respondent/Revenue : Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur AND + ITA 112/2010 M/S EICHER GOODEARTH LTD ... Appellant - versus - COMMISSIONER OF INCOME TAX NEW DELHI ... Respondent Advocates who appeared in this case: For the Appellant :…

M/S Eicher Goodearth Ltd

The appeals stand disposed of as above

ITA/389/2010HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

…ITA 687/09 & Ors Page 1 of 38 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 18.11.2011 + ITA 687/2009 MAXOPP INVESTMENT LTD … Appellant - versus – COMMISSIONER OF INCOME-TAX, NEW DELHI … Respondent Advocates who appeared in this case: For the Appellant : Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal and Mr Amit Sachdeva For the Respondent/Revenue : Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur AND + ITA 112/2010 M/S EICHER GOODEARTH LTD ... Appellant - versus - COMMISSIONER OF INCOME TAX NEW DELHI ... Respondent Advocates who appeared in this case: For the Appellant :…

M/S Eicher Goodearth Ltd

The appeals stand disposed of as above

ITA/853/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

…ITA 687/09 & Ors Page 1 of 38 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 18.11.2011 + ITA 687/2009 MAXOPP INVESTMENT LTD … Appellant - versus – COMMISSIONER OF INCOME-TAX, NEW DELHI … Respondent Advocates who appeared in this case: For the Appellant : Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal and Mr Amit Sachdeva For the Respondent/Revenue : Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur AND + ITA 112/2010 M/S EICHER GOODEARTH LTD ... Appellant - versus - COMMISSIONER OF INCOME TAX NEW DELHI ... Respondent Advocates who appeared in this case: For the Appellant :…

M/S Eicher Goodearth Ltd

The appeals stand disposed of as above

ITA/805/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

…ITA 687/09 & Ors Page 1 of 38 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 18.11.2011 + ITA 687/2009 MAXOPP INVESTMENT LTD … Appellant - versus – COMMISSIONER OF INCOME-TAX, NEW DELHI … Respondent Advocates who appeared in this case: For the Appellant : Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal and Mr Amit Sachdeva For the Respondent/Revenue : Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur AND + ITA 112/2010 M/S EICHER GOODEARTH LTD ... Appellant - versus - COMMISSIONER OF INCOME TAX NEW DELHI ... Respondent Advocates who appeared in this case: For the Appellant :…

M/S Eicher Goodearth Ltd

The appeals stand disposed of as above

ITA/77/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

…ITA 687/09 & Ors Page 1 of 38 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 18.11.2011 + ITA 687/2009 MAXOPP INVESTMENT LTD … Appellant - versus – COMMISSIONER OF INCOME-TAX, NEW DELHI … Respondent Advocates who appeared in this case: For the Appellant : Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal and Mr Amit Sachdeva For the Respondent/Revenue : Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur AND + ITA 112/2010 M/S EICHER GOODEARTH LTD ... Appellant - versus - COMMISSIONER OF INCOME TAX NEW DELHI ... Respondent Advocates who appeared in this case: For the Appellant :…

Rajasthan State Warehousing Corpn vs. Commr. of Income Tax

The appeal is allowed with costs

C.A. No.-004049-004049 - 1994Supreme Court23 Feb 2000
For Appellant: Whether on the facts and in the circumstances of the caseFor Respondent: COMMISSIONER OF INCOME-TAX
Section 10(29)Section 256(1)Section 37Section 37(1)

…the judgments of this Court in Commissioner of http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 4 Income-tax, Madras Vs. Indian Bank Ltd. [56 ITR 77], Commissioner of Income-tax, Bombay City I Vs. Maharashtra Sugar Mills Ltd. [82 ITR 452] and of Punjab and Haryana High Court in Punjab State Co-operative Supply and Marketing Federation Ltd. Vs. Commissioner of Income-tax, Patiala-I [128 ITR 189] in support of his contention that the order of the High Court is unsustainable. The contention of Mr.K.N. Shukla, learned senior counsel appearing for the Revenue, is that the expen…