CIT v. Monto Motors Ltd.

19 Taxmann.com 57High Court2012#7723 most cited

What is CIT v. Monto Motors Ltd. authority for?

Advertisement expenses incurred to increase sales are generally treated as revenue expenditure. Such expenses are incurred periodically to attract customers and are not intended to create an enduring capital asset.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2019.

Also referred to as

CIT v. Monto Motors Ltd. · advertisement expenditure · revenue expenditure · capital expenditure · increasing sales · enduring benefit

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Judgments citing CIT v. Monto Motors Ltd.

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

ITA 1567/DEL/2014[2009-10]Status: DisposedITAT Delhi04 Oct 2019AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

ITA 52/DEL/2013[2008-09]Status: DisposedITAT Delhi04 Oct 2019AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Sansung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, Special Range- 8, New Delhi

ITA 2511/DEL/2018[2011-12]Status: DisposedITAT Delhi04 Oct 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. JCIT, New Delhi

ITA 868/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Oct 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

ITA 6741/DEL/2014[2010-11]Status: DisposedITAT Delhi04 Oct 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

ACIT, New Delhi vs. M/S Samsung India Electronics Ltd., Gurgaon

ITA 3410/DEL/2012[2005-06]Status: DisposedITAT Delhi04 Oct 2019AY 2005-06

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

ITA 3248/DEL/2012[2005-06]Status: DisposedITAT Delhi04 Oct 2019AY 2005-06

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

Samsung India Electronics Pvt. Ltd., Gurgaon vs. Addl. CIT, New Delhi

ITA 5315/DEL/2011[2007-08]Status: DisposedITAT Delhi04 Oct 2019AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Himanshu Sinha, ShriFor Respondent: Shri H.K. Choudhary, CIT-D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.3248, 3410/DEL/2012, 5856/Del/2010, 5315/Del/2011,52/Del/2013, 1567/Del/2014, 6741/Del/2014, 868/Del/2016 & 2511/Del/2018 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 Samsung India Electronics vs. Addl.CIT, Range-7 Pvt. Ltd., New Delhi. 3rd Floor, Tower-C, Vipul Tech Square, Sector-43, Golf Course Road, Gurgaon. TAN/PAN: AAACS 5123K (Appellant) (Respondent) Appellant by: S/Shri Himanshu Sinha, Shri Bhuwan Dhooper…

M/S. Moet Hennessy India Pvt. Ltd., Mumbai vs. ACIT, Special Range-6, New Delhi

ITA 5004/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Apr 2019AY 2013-14

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sumit Mangal, AdvocateFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 250Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5004/Del/2017 (ASSESSMENT YEAR : 2013-14) M/s. Moet Hennessy India Pvt. Ltd., vs. ACIT, Special Range 6, 1903, 19th Floor, New Delhi. India Bulls Finance Centre, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400 013. (PAN : AACCM4079L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sumit Mangal, Advocate Shri Saksham Singhal, CA REVENUE BY : Ms. Pramita M. Biswas, CIT DR Date of Hearing : 10.04.2019 Date of Order : 24.04.2019 O R D E R PER KULDIP SINGH, JUDICI…

Moet Hennessy India Pvt. Ltd., Mumbai vs. ACIT, Special Range-6, New Delhi

ITA 5003/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Apr 2019AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sumit Mangal, AdvocateFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 250Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5004/Del/2017 (ASSESSMENT YEAR : 2013-14) M/s. Moet Hennessy India Pvt. Ltd., vs. ACIT, Special Range 6, 1903, 19th Floor, New Delhi. India Bulls Finance Centre, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400 013. (PAN : AACCM4079L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sumit Mangal, Advocate Shri Saksham Singhal, CA REVENUE BY : Ms. Pramita M. Biswas, CIT DR Date of Hearing : 10.04.2019 Date of Order : 24.04.2019 O R D E R PER KULDIP SINGH, JUDICI…

Seagram Manufacturing (P) Ltd vs. Addl CIT Range-8

In the result, assessee’s appeals are partly allowed for statistical

ITA 4784/DEL/2007[2003-2004]Status: DisposedITAT Delhi12 Apr 2016AY 2003-2004

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava :

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri A.M. Govil CIT (DR)
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA : JUDICIAL MEMBER ITA nos. 4783 & 4784/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 Seagram Manufacturing Pvt. Ltd., Vs. ACIT Range-8, (Now Pernod Richard India Pvt. Ltd.) New Delhi. 104, Ashoka Estate, Barakhamba Road, New Delhi. PAN: AAaCS 9563 R AND ITA nos. 4779 & 4780/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 ACIT Range-8, Vs. Seagram Manufacturing Pvt. Ltd., New Delhi. (Now Pernod Richard India Pvt. Ltd.) 104, Ashoka Estate, Barakhamba Road, New Delhi. ( Appellant ) (Respondent…

Seagram Manufacturing (P) Ltd vs. Addl CIT Range-8

In the result, assessee’s appeals are partly allowed for statistical

ITA 4783/DEL/2007[2002-2003]Status: DisposedITAT Delhi12 Apr 2016AY 2002-2003

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava :

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri A.M. Govil CIT (DR)
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA : JUDICIAL MEMBER ITA nos. 4783 & 4784/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 Seagram Manufacturing Pvt. Ltd., Vs. ACIT Range-8, (Now Pernod Richard India Pvt. Ltd.) New Delhi. 104, Ashoka Estate, Barakhamba Road, New Delhi. PAN: AAaCS 9563 R AND ITA nos. 4779 & 4780/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 ACIT Range-8, Vs. Seagram Manufacturing Pvt. Ltd., New Delhi. (Now Pernod Richard India Pvt. Ltd.) 104, Ashoka Estate, Barakhamba Road, New Delhi. ( Appellant ) (Respondent…

DCIT Circle 8 (1) vs. Seagram Manufacturing (P) Ltd

In the result, assessee’s appeals are partly allowed for statistical

ITA 4780/DEL/2007[2003-2004]Status: DisposedITAT Delhi12 Apr 2016AY 2003-2004

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava :

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri A.M. Govil CIT (DR)
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA : JUDICIAL MEMBER ITA nos. 4783 & 4784/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 Seagram Manufacturing Pvt. Ltd., Vs. ACIT Range-8, (Now Pernod Richard India Pvt. Ltd.) New Delhi. 104, Ashoka Estate, Barakhamba Road, New Delhi. PAN: AAaCS 9563 R AND ITA nos. 4779 & 4780/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 ACIT Range-8, Vs. Seagram Manufacturing Pvt. Ltd., New Delhi. (Now Pernod Richard India Pvt. Ltd.) 104, Ashoka Estate, Barakhamba Road, New Delhi. ( Appellant ) (Respondent…

DCIT Circle 8 (1) vs. Seagram Manufacturing (P) Ltd

In the result, assessee’s appeals are partly allowed for statistical

ITA 4779/DEL/2007[2002-2003]Status: DisposedITAT Delhi12 Apr 2016AY 2002-2003

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava :

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri A.M. Govil CIT (DR)
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA : JUDICIAL MEMBER ITA nos. 4783 & 4784/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 Seagram Manufacturing Pvt. Ltd., Vs. ACIT Range-8, (Now Pernod Richard India Pvt. Ltd.) New Delhi. 104, Ashoka Estate, Barakhamba Road, New Delhi. PAN: AAaCS 9563 R AND ITA nos. 4779 & 4780/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 ACIT Range-8, Vs. Seagram Manufacturing Pvt. Ltd., New Delhi. (Now Pernod Richard India Pvt. Ltd.) 104, Ashoka Estate, Barakhamba Road, New Delhi. ( Appellant ) (Respondent…

CIT v. Monto Motors Ltd. (19 Taxmann.com 57) — Cited in 14 Judgments | BharatTax