CIT v. Modi Xerox Ltd.

344 ITR 411High Court2012#3912 most cited

What is CIT v. Modi Xerox Ltd. authority for?

Reimbursement of actual expenditure to a related concern cannot be disallowed under Section 40A(2)(b) of the Income Tax Act if it is not excessive or unreasonable.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Modi Xerox Ltd. · 344 ITR 411 · Section 40A(2)(b) · reimbursement of expenditure · sister concern · related party transaction · disallowance · excessive or unreasonable

Sections most often in play

Section 142(2A)Section 143(3)Section 147Section 14ASection 2(22)(e)Section 40(a)(ia)Section 40A(2)(b)Section 40A(3)
Read the full judgment

Issues it is cited on

section 40(3)short deduction of tdsinterest on interestclosely held companyshort deduction of taxaccumulated profitsrelated party transactionsection 194jsection 40a(2)(b)section 142(2a)section 14a(2)section 2(22)

Judgments citing CIT v. Modi Xerox Ltd.

DCIT Central Circle-01, New Delhi vs. Sahara India Commercial Corporation Ltd., Kolkata

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 5793/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

ACIT, Central Circle- 1, New Delhi vs. Sahara India Commercial Corporation, Kolkata

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 2369/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

Sahara India Commercial Corp. Ltd., Kolkata vs. ACIT, CC- 1, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 1893/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

ACIT, CC- 1, New Delhi vs. Sahara India Commercial Corp. Ltd., Kolkata

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 5534/DEL/2017[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

ACIT, CC- 1, New Delhi vs. Sahara India Commercial Corp. Ltd., Kolkata

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 5505/DEL/2017[2013-2014]Status: DisposedITAT Delhi23 Dec 2025AY 2013-2014

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

ACIT, CC- 1, New Delhi vs. Sahara India Commercial Corp. Ltd., Kolkata

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 5504/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

ACIT, Central Circle-1, New Delhi vs. Sahara India Commercial Corp. Ltd, Lucknow

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 4855/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

Sahara India Commercial Corp. Ltd., Kolkata vs. ACIT, CC- 1, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 4731/DEL/2017[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

Sahara India Commercial Corp. Ltd., Kolkata vs. ACIT, CC- 1, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 4730/DEL/2017[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

Sahara India Commercial Corp. Ltd., Kolkata vs. ACIT, CC- 1, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 4729/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

Sahara India Commercial Corp. Ltd., Kolkata vs. ACIT, CC- 1, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 4728/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

Sahara India Commercial Corpn. Ltd., Kolkata vs. ACIT, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 2795/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Dec 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

DCIT, New Delhi vs. M/S. Sahara India Commercial Corporation Ltd., Kolkata

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 2620/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Dec 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

Sahara India, Kolkata vs. DCIT, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 1977/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Dec 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

Cobol Technologies P.Ltd, New Delhi vs. ACIT, Central Circle-18, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 5505/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Apr 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

M/S Yum Restaurants (India) Pvt. Ltd., Gurgaon vs. ITO, New Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 2369/DEL/2016[1999-00]Status: DisposedITAT Delhi11 Feb 2025AY 1999-00

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

Mehrunnisan Sherwani, Okhla vs. Income Tax Officer W 28(1), Delhi

In the result, appeal of the Revenue is dismissed and CO of the assessee is allowed

ITA 4728/DEL/2024[2012-2013]Status: DisposedITAT Delhi06 Jan 2025AY 2012-2013

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…hat both the expenditure were in the nature of reimbursements, the disallowance cannot be made u/s.40A(2)(b) of the Act. We are in agreement with the findings of the CIT(A) on this issue. The Hon’ble Allahabad High Court in the case of CIT vs. Modi Xerox Ltd. 344 ITR 411 held that reimbursement of actual expenditure to sister concern cannot be disallowed u/s.40A(2) of the Act. Thus, in 19 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals the facts of the case and the aforesaid decision, we find no reason to interfere with findings of the CIT(A) on this issue. Hence, th…

Rajesh Bajaj, Allahabad vs. Deputy Commissioner of Income Tax Circle-1, Allahabad

In the result, both these appeals of the assessee are allowed

ITA 261/ALLD/2018[2014-15]Status: DisposedITAT Allahabad24 Nov 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Abinav Mehrotra, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 139(1)

…ng regard to the fair market price, the disallowance made by the AO is not permissible and the same to be deleted. In support of his contention, he relied upon the decision of the Hon’ble Jurisdictional High Court in the case of CIT vs. Modi Xerox reported in 344 ITR 411(All) as well as the following decisions of the Tribunal: Assessment Years: 2013-14 & 2014-15 Rajesh Bajaj, Allahabad (i) DCIT vs. M/s MGS Hospitalities in ITA Nos.2415&2416/Del/2010 dated 19.11.2010 of ITAT, Delhi. (ii) Motilal Laxmichand Sanghavi vs. ACIT ITA No.3110,3111& 3112/Mum/2018 dated 26.07.2019 of ITAT, Mumbai (iii) S.K. Engineering v…

Rajesh Bajaj, Allahabad vs. Deputy Commissioner of Income Tax Circle-1, Allahabad

In the result, both these appeals of the assessee are allowed

ITA 249/ALLD/2018[2013-14]Status: DisposedITAT Allahabad24 Nov 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Abinav Mehrotra, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 139(1)

…ng regard to the fair market price, the disallowance made by the AO is not permissible and the same to be deleted. In support of his contention, he relied upon the decision of the Hon’ble Jurisdictional High Court in the case of CIT vs. Modi Xerox reported in 344 ITR 411(All) as well as the following decisions of the Tribunal: Assessment Years: 2013-14 & 2014-15 Rajesh Bajaj, Allahabad (i) DCIT vs. M/s MGS Hospitalities in ITA Nos.2415&2416/Del/2010 dated 19.11.2010 of ITAT, Delhi. (ii) Motilal Laxmichand Sanghavi vs. ACIT ITA No.3110,3111& 3112/Mum/2018 dated 26.07.2019 of ITAT, Mumbai (iii) S.K. Engineering v…

ACIT, Gurgaon vs. M/S. Dlf Projects Ltd., Gurgaon

In the result, ITA Nos.4960/Del/2015 and 2595/Del/2016 filed by the assessee for assessment years 2010-11 and 2011-12 are allowed and ITA

ITA 5135/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Dec 2019AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2010-11 Assessment Year : 2011-12 Dlf Projects Ltd., Vs Addl.Cit, 3Rd Floor, Shopping Mall, Range-1, Arjun Marg, Gurgaon. Clf City Phase-1, Gurgaon. Pan: Aaccd3093R Assessment Year: 2010-11 Acit, Vs. Dlf Projects Ltd., 3Rd Floor, Shopping Mall, Circle-1(1), Gurgaon. Arjun Marg, Clf City Phase-1, Gurgaon. Pan: Aaccd3093R (Appellants) (Respondents) Assessee By : Shri R.S. Singhvi & Shri Satyajit Goel, Ca Deptt. By : Shri Saras Kumar, Sr. Dr Date Of Hearing : 28.11.2019 Date Of Pronouncement : 10.12.2019 Order Per R.K. Panda, Am:

For Appellant: Shri R.S. Singhvi &
Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 Assessment Year : 2011-12 DLF Projects Ltd., Vs Addl.CIT, 3rd Floor, Shopping Mall, Range-1, Arjun Marg, Gurgaon. CLF City Phase-1, Gurgaon. PAN: AACCD3093R Assessment Year: 2010-11 ACIT, Vs. DLF Projects Ltd., 3rd Floor, Shopping Mall, Circle-1(1), Gurgaon. Arjun Marg, CLF City Phase-1, Gurgaon. PAN: AACCD3093R (Appellants) (Respondents) Assessee By : Shri R.S. Singhvi & Shri Satyajit Goel, CA Deptt. By : Shri Saras Kumar, Sr. DR Date of Heari…