How many judgments cite CIT v. Malayalam Plantations Ltd.?

201 judgments on BharatTax cite CIT v. Malayalam Plantations Ltd. (53 ITR 140), spanning 2006 to 2025.

Which sections of the Income Tax Act does CIT v. Malayalam Plantations Ltd. come up under?

It is most often cited in judgments turning on Section 36(1)(iii), Section 1961, Section 143(3), Section 37, Section 1872: Section 62, Section 194(I)(b).

CIT v. Malayalam Plantations Ltd.

53 ITR 140Supreme Court of India1964#457 most cited

What is CIT v. Malayalam Plantations Ltd. authority for?

The expression "for the purpose of business" is wider in scope than "for the purpose of earning profits" and encompasses expenditures made for commercial expediency, business preservation, administration, and modernization.

201

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2006 to 2025.

Also referred to as

CIT v. Malayalam Plantations Ltd. · 53 ITR 140 · Section 37 · Section 36(1)(iii) · Income Tax Act 1961 · for the purpose of business · commercial expediency · scope of business purpose · deductibility of expenditure · earning profits

Sections most often in play

Section 36(1)(iii)Section 1961 Section 143(3)Section 37 Section 1872: Section 62 Section 194(I)(b)Section 1963: Rule 29 Section 24

Issues it is cited on

recognised provident fund section 50b section 43b(f)approved gratuity fund section 40a(9)section 211 wholly and exclusively for business section 35d slump sale section 32(1)(ii)domestic company full value of consideration

Judgments citing CIT v. Malayalam Plantations Ltd.

PRIDE FORAMER S.A. vs. COMMISSIONER OF INCOME TAX

C.A. No.-004395-004397 - 2010Supreme Court17 Oct 2025

Bench: HON'BLE THE CHIEF JUSTICE

Section 32(2)Section 37

…ration and modernisation of its machinery; it may include measures for preservation of 6 CIT v. Vikram Cotton Mills, (1988) 169 ITR 597 (SC), para 15. 7 Narain Swadeshi Weaving Mills v. Commissioner of excess Profits Tax (1954) 2 SCC 546. 8 (1964) 53 ITR 140 (SC). Page 11 of 13 business and for protection of its assets and property from expropriation, coercive process or assertion of hostile title; it may also comprehend payment of statutory dues and taxes imposed as a pre-condition to commence or for carrying on a business; it may comprehend many other acts incidental to the carryin…

ACIT CIR-10(1) NEW DELHI , ITO C.R BUILDING vs. H M HENNES AND MAURITZ RETAIL PVT. LTD., DISTRICT CENTRE SAKET,

In the result, the appeal of the revenue is dismissed

ITA 2016/DEL/2024[2016-17]Status: DisposedITAT Delhi04 Jun 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshacit, Vs. M/S. H & M Hennes & Mauritz Circle-10(1), Retial Pvt. Ltd, A Wing, D-3, 2Nd Floor, District New Delhi Centre Saket, New Delhi-110017 (Appellant) (Respondent) Pan: Aadch3567M Assessee By : Shri Vishal Kalra, Adv Shri Yishu Goel, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 09/04/2025 Date Of Pronouncement 04/06/2025

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 143(3)Section 37

…y wider than the term „for the purpose of earning profit‟. f. Krishna Sahakari Sakhar Karkhana Ltd. vs. Commissioner of Income-tax [2000] 112 TAXMAN 246 (BOM.) It is well-settled by the decision of the Supreme Court in CIT v. Malayalam Plantations Ltd. [1964] 53 ITR 140, that the expression „for the purpose of the business‟ is wider in scope than the expression „for the purpose of earning profits‟. Its range is wide, it may take in not only the day-to-day running of a business but also the rationalisation of its administration and modernisation of its machinery; it may include measures for the preservation of the…

DCIT-CC-4(3), MUMBAI, MUMBAI vs. ERA REALTORS PRIVATE LIMITED, MUMBAI

In the result, the ground No

ITA 3096/MUM/2023[2013-14]Status: DisposedITAT Mumbai30 May 2025AY 2013-14

Section 132Section 143(2)Section 153ASection 254(1)Section 92C

…hat such expenditures were not in the nature of capital or personal\nand were expanded exclusively for the purpose of business. The learned CIT\n(Appeals) also referred the decision of Hon'ble Apex Court in case of CIT\nversus Malayalam Plantation Ltd (1960), 53 ITR 140-SC. On the basis of\nabove findings, the learned CIT(Appeals) deleted such addition.\n11. On the addition of on account of 'on money', the submissions of assessee are\nrecorded in para 10 of order of learned CIT(Appeals). The learned\nCIT(Appeals)recorded that it is the contention of assessee that during the\ncourse of search action, certain loose…

ASST. COMMISSIONER OF INCOME TAX- 14(1)(2), MUMBAI, AAYAKAR BHAVAN, MUMBAI vs. T BHIMJYANI REALTY PRIVATE LIMITED, MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 4901/MUM/2024[2018-19]Status: DisposedITAT Mumbai16 Jan 2025AY 2018-19

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeea.Y : 2018-19 :

For Appellant: Shri Hemanshu Joshi, Sr. DRFor Respondent: Shri Vijay Mehta

Section 28Section 36(1)(iii)Section 37

…concern was by way of commercial expediency. It has been repeatedly held by this Court that the expression "for the purpose of business" is wider in scope than the expression " for the purpose of earning profits" vide CIT vs. Malayalam Plantations Ltd. (1964) 53 ITR 140, CIT vs. Birla Cotton Spinning & Weaving Mills Ltd (1971) 82 ITR 166 etc. The High Court and the other authorities should have examined the purpose for which the assessee advanced the money to its sister concern, and what 5 the sister concern did with this money, in order to decide whether it was for commercial expediency, but that has not been d…

KAMAT HOTELS (INDIA) LIMITED,MUMBAI vs. ACIT, MUMBAI

ITA 913/MUM/2024[2017-18]Status: DisposedITAT Mumbai04 Nov 2024AY 2017-18

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Biswanath Das

Section 143(3)Section 36Section 36(1)(iii)

…concern was by way of commercial expediency. It has been repeatedly held by this Court that the expression "for the purpose of business" is wider in scope than the expression " for the purpose of earning profits" vide CIT vs. Malayalam Plantations Ltd. (1964) 53 ITR 140, CIT vs. Birla Cotton Spinning & Weaving Mills Ltd (1971) 82 ITR 166 etc. The High Court and the other authorities should have examined the purpose for which the assessee advanced the money to its sister concern, and what the sister concern did with this money, in order to decide whether it was for commercial expediency, but that has not been don…

KAMAT HOTELS (INDIA) LIMITED,VILE PARLE MUMBAI vs. ACIT, MUMBAI MAHARASHTRA

ITA 894/MUM/2024[2018-19]Status: DisposedITAT Mumbai04 Nov 2024AY 2018-19

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Biswanath Das

Section 143(3)Section 36Section 36(1)(iii)

…concern was by way of commercial expediency. It has been repeatedly held by this Court that the expression "for the purpose of business" is wider in scope than the expression " for the purpose of earning profits" vide CIT vs. Malayalam Plantations Ltd. (1964) 53 ITR 140, CIT vs. Birla Cotton Spinning & Weaving Mills Ltd (1971) 82 ITR 166 etc. The High Court and the other authorities should have examined the purpose for which the assessee advanced the money to its sister concern, and what the sister concern did with this money, in order to decide whether it was for commercial expediency, but that has not been don…

INCOME TAX OFFICER WARD- 2(1)(3), MUMBAI vs. KAMAT HOTELS INDIA LIMITED, MUMBAI

ITA 1483/MUM/2024[2017-18]Status: DisposedITAT Mumbai04 Nov 2024AY 2017-18

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Biswanath Das

Section 143(3)Section 36Section 36(1)(iii)

…concern was by way of commercial expediency. It has been repeatedly held by this Court that the expression "for the purpose of business" is wider in scope than the expression " for the purpose of earning profits" vide CIT vs. Malayalam Plantations Ltd. (1964) 53 ITR 140, CIT vs. Birla Cotton Spinning & Weaving Mills Ltd (1971) 82 ITR 166 etc. The High Court and the other authorities should have examined the purpose for which the assessee advanced the money to its sister concern, and what the sister concern did with this money, in order to decide whether it was for commercial expediency, but that has not been don…

ACIT 3(3)(1) MUMBAI, AAYAKAR BHAVAN vs. SIROYA DEVELOPERS PVT. LTD, MUMBAI

In the result ground nos

ITA 2961/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Sept 2024AY 2014-15

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Vivek Perampurna (CIT-DR)

Section 143(3)Section 250Section 36(1)(iii)

…cern was by way of commercial expediency. 29. It has been repeatedly held by this court that the expression "for the purpose of business" is wider in scope than the expression "for the purpose of earning profits" vide CIT v. Malayalam Plantations Ltd. [1964] 53 ITR 140, CIT v. Birla Cotton Spinning and Weaving Mills Ltd. [1971] 82 ITR 166, etc.” 16. We heard the rival submission and considered the documents available in record. Applying the aforesaid ratio to the facts of this case as already noted above, it is manifest that the advance to subsidiary company of the assessee became imperative as a business exped…

ACIT 3 (3)(1), MUMBAI, AAYAKAR BHAVAN vs. SIROYA DEVELOPERS PVT. LTD, MUMBAI

In the result ground nos

ITA 2960/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Sept 2024AY 2015-16

Section 143(3)Section 250Section 36(1)(iii)

…ncern was by way of commercial expediency. 29. It has been repeatedly held by this court that the expression "for the purpose of business" is wider in scope than the expression "for the purpose of earning profits" vide CIT v. Malayalam Plantations Ltd. [1964] 53 ITR 140, CIT v. Birla Cotton Spinning and Weaving Mills Ltd. [1971] 82 ITR 166, etc." 16. We heard the rival submission and considered the documents available in record. Applying the aforesaid ratio to the facts of this case as already noted above, it is manifest that the advance to subsidiary company of the assessee became imperative as a business expedi…

ACIT-32(1), MUMBAI, MUMBAI vs. VKT VENTURES LLP, MUMBAI

In the result, both the appeals of the Reven

ITA 2349/MUM/2024[2014-15]Status: DisposedITAT Mumbai19 Aug 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: NoneFor Respondent: 09/07/2024

Section 36(1)(iii)

…the purpose of earning profits" vide business" is wider in scope than the expression "for the purpose of earning profits" vide business" is wider in scope than the expression "for the purpose of earning profits" vide CIT vs. Malayalam Plantations Ltd. (1964) 53 ITR 140 (SC), CIT vs. Birla Cotton CIT vs. Malayalam Plantations Ltd. (1964) 53 ITR 140 (SC), CIT vs. Birla Cotton CIT vs. Malayalam Plantations Ltd. (1964) 53 ITR 140 (SC), CIT vs. Birla Cotton Spinning & Weaving Mills Ltd. (1971) 82 ITR 166 (SC), etc. Spinning & Weaving Mills Ltd. (1971) 82 ITR 166 (SC), 27. The High Court and The High Court and the oth…

ACIT 32(1), MUMBAI, MUMBAI vs. VKT VENTURES LLP, MUMBAI

In the result, both the appeals of the Reven

ITA 2322/MUM/2024[2013-14]Status: DisposedITAT Mumbai19 Aug 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: NoneFor Respondent: 09/07/2024

Section 36(1)(iii)

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI vs. SHRI. MOOLCHAND KIRAN KUMAR JAIN, CHENNAI

In the result, both the appeals of the revenue are dismissed

ITA 6/CHNY/2024[2021-22]Status: DisposedITAT Chennai12 Jul 2024AY 2021-22

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 5 & 6/Chny/2024 िनधा"रणवष" / Assessment Years: 2020-21 & 2021-22 The Dy. Commissioner Of Shri. Moolchandkiran Kumar Income Tax, V. Jain, Central Circle -1(4), No. 123, Usman Road, T.Nagar, Chennai-34. Chennai – 600 017. [Pan:Achpm-2247-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. R. Clement Ramesh Kumar, Cit ""यथ"क"ओरसे/Respondent By : Shri. D. Anand, Advocate सुनवाई क" तारीख/Date Of Hearing : 13.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 12.07.2024 आदेश /O R D E R Per S. R. Raghunatha, Am: These Appeals Are Preferred By The Revenue Against The Common Order Of The Learned Commissioner Of Income Tax (Appeals)-18, (Hereinafter In Short "The Ld.Cit(A)”), Chennai, Dated 15.11.2022 Against The Assessment Order U/S.153A/143(3) Of The Income Tax Act, 1961 (Hereinafter In Short "The Act”) For :-2-: Ita. Nos: 5 & 6/Chny/2024

For Appellant: Shri. R. Clement Ramesh Kumar, CITFor Respondent: Shri. D. Anand, Advocate

Section 132Section 143(3)Section 153ASection 36(1)Section 36(1)(iii)

…ency 29. It has been repeatedly held by this Court that the expression "for the purpose of business" is wider in scope than the expression " for the purpose of earning profits" :-13-: ITA. Nos: 5 & 6/Chny/2024 vide CIT vs. Malayalam Plantations Ltd. (1964) 53 ITR 140, CIT vs. Birla Cotton Spinning & Weaving Mills Ltd (1971) 82 ITR 166 etc. 30. The High Court and the other authorities should have examined the purpose for which the assessee advanced the money to its sister concern, and what the sister concern did with this money, in order to decide whether it was for commercial expediency, but that has not been…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(4), CHENNAI vs. SHRI. MOOLCHAND KIRAN KUMAR JAIN, CHENNAI

In the result, both the appeals of the revenue are dismissed

ITA 5/CHNY/2024[2020-21]Status: DisposedITAT Chennai12 Jul 2024AY 2020-21

For Appellant: Shri. R. Clement Ramesh Kumar, CITFor Respondent: Shri. D. Anand, Advocate

Section 132Section 143(3)Section 153ASection 36(1)Section 36(1)(iii)

IND SWIFT LABORATORIES LTD.,CHANDIGARH vs. DCIT, CIRCLE 1(1), CHANDIGARH

In the result, the appeal is allowed, as indicated

ITA 350/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh04 Jun 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri T.N.Singla, C.AFor Respondent: Shri Rohit Sharma, CIT-DR

Section 250Section 35Section 35(1)Section 35(1)(i)Section 35(2)

…been repeatedly held by the Supreme Court that the expression 'for the purpose of business' is wider in scope than the expression 'for the purpose of earning profits'. The following case laws were cited: ० 'CIT versus Malayalam Plantations Limited', [1964] 53 ITR 140 (SC) ० 'CIT versus Birla Cotton Spinning and Weaving Mills Limited', [1971] 82 ITR 166 (SC). 37.11. It was noted that the process, the Supreme Court also agreed that the view taken by the Delhi High Court in 'CIT versus Dalmia Cement (B.) Limited', [2002] 254 ITR 377 (Delhi), wherein, the High Court had held that once it is established that the…

CRM SERVICES INDIA PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

The appeals of the assessee are allowed with consequential effect

ITA 1519/DEL/2022[2010-11]Status: DisposedITAT Delhi08 Apr 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Rajesh Kumar, CIT-DR

Section 254

…deems fit and the commercial or business expediency of incurring any expenditure is to be seen from the appellant’s point of view. Attention was drawn to the following judgments for supporting the aforsaid contentios; - CIT vs. Malayalam Plantations Limited: 53 ITR 140 (SC) - CIT v. Walchand& Co. etc. (1967) 65 ITR 381 - J K Woollen Manufacturers v. CIT: 72 ITR 612(SC) - CIT v. Birla Cotton Spg. And Wvg. Mills Ltd.: 82 ITR 166 (SC) - Madhav Prasad Jatia v. CIT U.P.: 118 ITR 200 (SC) - S.A. Builders Ltd. vs. CIT : 288 ITR 1 (SC) - CIT V. Bharti Televentures Ltd: 331 ITR 502 (Del) - CIT vs. Padmani Packaging (P) L…

CRM SERVICES INDIA PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

The appeals of the assessee are allowed with consequential effect

ITA 1518/DEL/2022[2009-10]Status: DisposedITAT Delhi08 Apr 2024AY 2009-10

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Rajesh Kumar, CIT-DR

Section 254

DCIT CIRCLE 13(2)(2), MUMBAI vs. NANDANBALA COMMERCIALS PRIVATE LIMITED , MUMBAI

In the result, the appeal filed by the revenue is dismissed and cross objection filed by the assesse is also dismissed

ITA 1134/MUM/2023[2016-17]Status: DisposedITAT Mumbai29 Jan 2024AY 2016-17

Bench: Shri Aby T Varkey & Shri Amarjit Singhdy. Commissioner Of Vs. Nandanbala Commercials Income Tax Circle 13(2)(2) Private Limited Room No. 452, 4 Th Floor, (Formerly Known As Sanjay Infraspace Limited) Aayakar Bhavan, 1401-A, Wing One Bkc, M.K. Road, Plot No. C-66, G-Block, Mumbai – 400020 Bkc, Bandra-East Mumbai -400 092 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aavcs1575L Appellant .. Respondent

For Appellant: Madhur AgarwalFor Respondent: HM Bhatt

Section 143(2)Section 36(1)(ii)

…of interest, so long as the money borrowed is not utilized by the assessee for personal benefit and not for business purpose. e) The Hon'ble Supreme Court in Madhav Prasad Jatia vs CIT (1979) in 118 ITR 200 (SC) and CIT vs Malyalam Plantations Ltd. (1964) in 53 ITR 140 (SC) held that the expression "for the purpose of business or profession" occurring in Section 36(1)(iii) is wider in scope than the expression for the purpose of earning income, profits and gains". That the expenditure incurred voluntarily and meeting the "commercial expediency test is to be allowed as a deduction and it is immaterial if a third…

J.P TOBACO PRODUCTA PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - SAGAR, SAGASR

In the result, both the appeals of the Revenue are dismissed

ITA 128/JAB/2018[2014-15]Status: DisposedITAT Jabalpur21 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

…concern was by way of commercial expediency. It has been repeatedly held by this Court that the expression "for the purpose of business" is wider in scope than the expression " for the purpose of earning profits" vide CIT us. Malayalam Plantations Ltd. (1964) 53 ITR 140, CIT vs. Birla Cotton Spinning & Weaving Mills Ltd (1971) 82 ITR 166 etc. The High Court and the other authorities should have examined the purpose for which the assessee advanced the money to its sister concern, and what the sister concern did with this money, in order to decide whether it was for commercial expediency, but that has not been done…

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. INCOME TAX OFFICER WARD-3, SAGAR

In the result, both the appeals of the Revenue are dismissed

ITA 127/JAB/2018[2013-14]Status: DisposedITAT Jabalpur21 Nov 2023AY 2013-14

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

…concern was by way of commercial expediency. It has been repeatedly held by this Court that the expression "for the purpose of business" is wider in scope than the expression " for the purpose of earning profits" vide CIT us. Malayalam Plantations Ltd. (1964) 53 ITR 140, CIT vs. Birla Cotton Spinning & Weaving Mills Ltd (1971) 82 ITR 166 etc. The High Court and the other authorities should have examined the purpose for which the assessee advanced the money to its sister concern, and what the sister concern did with this money, in order to decide whether it was for commercial expediency, but that has not been done…

J.P TOBACCO PRODUCT PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, both the appeals of the Revenue are dismissed

ITA 263/JAB/2016[2012-13]Status: DisposedITAT Jabalpur21 Nov 2023AY 2012-13

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

…concern was by way of commercial expediency. It has been repeatedly held by this Court that the expression "for the purpose of business" is wider in scope than the expression " for the purpose of earning profits" vide CIT us. Malayalam Plantations Ltd. (1964) 53 ITR 140, CIT vs. Birla Cotton Spinning & Weaving Mills Ltd (1971) 82 ITR 166 etc. The High Court and the other authorities should have examined the purpose for which the assessee advanced the money to its sister concern, and what the sister concern did with this money, in order to decide whether it was for commercial expediency, but that has not been done…

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