CIT v. Mysore Spun Concrete Pipe Pvt Ltd (

194 ITR 159High Court1992#3254 most cited

What is CIT v. Mysore Spun Concrete Pipe Pvt Ltd ( authority for?

Expenditure incurred on the replacement of parts of machinery, such as moulds, is treated as revenue expenditure if it does not enhance the production capacity or life of the existing machinery and is akin to maintenance.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2025.

Also referred to as

CIT v. Mysore Spun Concrete Pipe Pvt Ltd · 194 ITR 159 · revenue expenditure · capital expenditure · replacement of parts · moulds · machinery · maintenance · production capacity

Sections most often in play

Section 43BSection 143(3)Section 139(1)Section 144BSection 263Section 35DSection 36(1)(vii)Section 37(1)

Issues it is cited on

revenue expenditurecapital expenditurecompanytotal incomebusiness

Judgments citing CIT v. Mysore Spun Concrete Pipe Pvt Ltd (

M/S. Essilor Manufacturing (India) Private Ltd, Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore

In the result, this appeal of the revenue is dismissed

ITA 2125/BANG/2016[2009-10]Status: DisposedITAT Bangalore25 Jan 2019AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri Vikas K. Suryawanshi, Addl. CIT (DR)
Section 143(3)Section 154

…ing year, the total amount of Stores and Spares Consumed was Rs. 154.11 Lakhs including glass moulds of Rs. 29.06 Lakhs. The ld. AR of assessee placed reliance on the following judicial pronouncements. A) CIT Vs. Mysore Spun Concrete Pipe (P) Ltd. (Kar), 1991 194 ITR 159 B) CT Vs. Jagatjit Industries Ltd. (Delhi) 2000 241 ITR 556 C) CIT Vs. Aditya Ferro Allyos (P) Ltd. (2014) 51 taxmann.com 529 (Madras HC) D) CIT Vs. Malerkotla Steel & Alloys (P) Ltd. (2011) 10 taxmann.com 278 (Punjab & Haryana HC) E) B.R. Ltd. Vs. V.P. Gupta, CIT 113 ITR 647 (SC) F) CIT Vs. Margarine & Refined Oils Co. Ltd. (Kar) 2006 154 Taxman…

M/S. Essilor Manufacturing (India) Private Ltd, Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore

In the result, this appeal of the revenue is dismissed

ITA 2124/BANG/2016[2008-09]Status: DisposedITAT Bangalore25 Jan 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri Vikas K. Suryawanshi, Addl. CIT (DR)
Section 143(3)Section 154

…ing year, the total amount of Stores and Spares Consumed was Rs. 154.11 Lakhs including glass moulds of Rs. 29.06 Lakhs. The ld. AR of assessee placed reliance on the following judicial pronouncements. A) CIT Vs. Mysore Spun Concrete Pipe (P) Ltd. (Kar), 1991 194 ITR 159 B) CT Vs. Jagatjit Industries Ltd. (Delhi) 2000 241 ITR 556 C) CIT Vs. Aditya Ferro Allyos (P) Ltd. (2014) 51 taxmann.com 529 (Madras HC) D) CIT Vs. Malerkotla Steel & Alloys (P) Ltd. (2011) 10 taxmann.com 278 (Punjab & Haryana HC) E) B.R. Ltd. Vs. V.P. Gupta, CIT 113 ITR 647 (SC) F) CIT Vs. Margarine & Refined Oils Co. Ltd. (Kar) 2006 154 Taxman…

Essilor Manufacturing (India) Private Limited, Bangalore vs. DCIT, Bangalore

In the result, this appeal of the revenue is dismissed

ITA 239/BANG/2015[2010-11]Status: DisposedITAT Bangalore25 Jan 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri Vikas K. Suryawanshi, Addl. CIT (DR)
Section 143(3)Section 154

…ing year, the total amount of Stores and Spares Consumed was Rs. 154.11 Lakhs including glass moulds of Rs. 29.06 Lakhs. The ld. AR of assessee placed reliance on the following judicial pronouncements. A) CIT Vs. Mysore Spun Concrete Pipe (P) Ltd. (Kar), 1991 194 ITR 159 B) CT Vs. Jagatjit Industries Ltd. (Delhi) 2000 241 ITR 556 C) CIT Vs. Aditya Ferro Allyos (P) Ltd. (2014) 51 taxmann.com 529 (Madras HC) D) CIT Vs. Malerkotla Steel & Alloys (P) Ltd. (2011) 10 taxmann.com 278 (Punjab & Haryana HC) E) B.R. Ltd. Vs. V.P. Gupta, CIT 113 ITR 647 (SC) F) CIT Vs. Margarine & Refined Oils Co. Ltd. (Kar) 2006 154 Taxman…

DCIT, Bangalore vs. M/S Essilor Manufacturing India Pvt. Ltd., Bangalore

In the result, this appeal of the revenue is dismissed

ITA 211/BANG/2015[2010-11]Status: DisposedITAT Bangalore25 Jan 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri Vikas K. Suryawanshi, Addl. CIT (DR)
Section 143(3)Section 154

…ing year, the total amount of Stores and Spares Consumed was Rs. 154.11 Lakhs including glass moulds of Rs. 29.06 Lakhs. The ld. AR of assessee placed reliance on the following judicial pronouncements. A) CIT Vs. Mysore Spun Concrete Pipe (P) Ltd. (Kar), 1991 194 ITR 159 B) CT Vs. Jagatjit Industries Ltd. (Delhi) 2000 241 ITR 556 C) CIT Vs. Aditya Ferro Allyos (P) Ltd. (2014) 51 taxmann.com 529 (Madras HC) D) CIT Vs. Malerkotla Steel & Alloys (P) Ltd. (2011) 10 taxmann.com 278 (Punjab & Haryana HC) E) B.R. Ltd. Vs. V.P. Gupta, CIT 113 ITR 647 (SC) F) CIT Vs. Margarine & Refined Oils Co. Ltd. (Kar) 2006 154 Taxman…

DCIT, Bangalore vs. M/S Essilor Manufacturing India Pvt. Ltd., Bangalore

In the result, this appeal of the revenue is dismissed

ITA 1166/BANG/2015[2010-11]Status: DisposedITAT Bangalore25 Jan 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri Vikas K. Suryawanshi, Addl. CIT (DR)
Section 143(3)Section 154

…ing year, the total amount of Stores and Spares Consumed was Rs. 154.11 Lakhs including glass moulds of Rs. 29.06 Lakhs. The ld. AR of assessee placed reliance on the following judicial pronouncements. A) CIT Vs. Mysore Spun Concrete Pipe (P) Ltd. (Kar), 1991 194 ITR 159 B) CT Vs. Jagatjit Industries Ltd. (Delhi) 2000 241 ITR 556 C) CIT Vs. Aditya Ferro Allyos (P) Ltd. (2014) 51 taxmann.com 529 (Madras HC) D) CIT Vs. Malerkotla Steel & Alloys (P) Ltd. (2011) 10 taxmann.com 278 (Punjab & Haryana HC) E) B.R. Ltd. Vs. V.P. Gupta, CIT 113 ITR 647 (SC) F) CIT Vs. Margarine & Refined Oils Co. Ltd. (Kar) 2006 154 Taxman…

Patel Alloy Steel Co. Pvt.Ltd., Ahmedabad vs. The ACIT., Circle-5, Ahmedabad

In the result, the appeal of the revenue is dismissed and appeal of the assessee is allowed

ITA 706/AHD/2015[2004-05]Status: DisposedITAT Ahmedabad23 Jan 2019AY 2004-05
For Appellant: Ms. Urvashi Shodhan, A.RFor Respondent: Shri Ranjan Kr. Singh, Sr. D.R
Section 143(3)

…igh Court in the case of CIT, Trichy v/s. Aditya Ferro Alloys P.Ltd., Karaikal has also considered the issue of moulds purchased being revenue expenditure which are frequently replaceable and have short life. , In "CIT v. Mysore Spun Concrete Pipe Pvt: Ltd.", 194 ITR 159(Kar), under similar circumstances, it was held that the replacement of dyes and moulds was not in the nature of replacement of a capital machinery, but was in the nature of replacement of a part of the machinery, in the nature of maintenance of machinery used in the production process of the assessee. The expenditure incurred in the production pr…

The ACIT, Circle-5, Ahmedabad vs. M/S. Patel Alloy Steel Co. Pvt.Ltd., Ahmedabad

In the result, the appeal of the revenue is dismissed and appeal of the assessee is allowed

ITA 1389/AHD/2015[2004-05]Status: DisposedITAT Ahmedabad23 Jan 2019AY 2004-05
For Appellant: Ms. Urvashi Shodhan, A.RFor Respondent: Shri Ranjan Kr. Singh, Sr. D.R
Section 143(3)

…igh Court in the case of CIT, Trichy v/s. Aditya Ferro Alloys P.Ltd., Karaikal has also considered the issue of moulds purchased being revenue expenditure which are frequently replaceable and have short life. , In "CIT v. Mysore Spun Concrete Pipe Pvt: Ltd.", 194 ITR 159(Kar), under similar circumstances, it was held that the replacement of dyes and moulds was not in the nature of replacement of a capital machinery, but was in the nature of replacement of a part of the machinery, in the nature of maintenance of machinery used in the production process of the assessee. The expenditure incurred in the production pr…

The J.K. Trust Bombay, Mumbai vs. CIT (E), Mumbai

The appeal of the assessee is allowed

ITA 3769/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Jul 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 M/S The J. K. Trust Cit (Exemption) Bombay, R. No.617, 6Th Floor, बनाम/ New Hind House, Piramal Chambers, Vs. Narottam Morrjee Marg, Lalbaug, Ballard Estate, Mumbai-400012 Mumbai-400001

Section 11Section 263

…uncement squarely defends the case of the assessee. While coming to this conclusion, the Hon’ble Court duly 48 M/s J.K. Trust Bombay (2007) 210 CTR (SC) 30 (2007) 291 ITR 500 (SC) b. CIT vs. Mysore Spun Concrete Pipe (P) Ltd. (1991) 97 CTR (Kar) 117 (1992) 194 ITR 159 (Kar) c. CIT vs. Seshasayee Paper & Boards Ltd. (2000) 242 ITR 490 (Mad) d. Gee Vee Enterprises vs. Add!. CIT 1975 CTR (Del) 61 : (1975) 99 ITR 375 (Del) e. Madras Industrial Investment Corporation Ltd. vs. CIT (1997) 139 CTR (SC) 555 (1997) 225 ITR 802 (SC) f. Malabar Industrial Co. Ltd. vs. CIT (2000) 159 CTR (SC) 1 : (2000) 243 ITR 83 (SC) 2.…

Maharashtra Airport Development, Mumbai vs. Pr CIT 3, Mumbai

The appeal of the assessee is allowed

ITA 3741/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Jul 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2011-12 M/S Maharashtra Airport Pr. Cit-3, Development Company 612, 6Th Floor, बनाम/ Ltd. Aayakar Bhavan, Vs. 8Th Floor, World Trade M. K. Road, Centre, Tower No.1, Mumbai-400020 Cuffe Parade, Mumbai-400005 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aadcm9623M

Section 148Section 154Section 263Section 80I

…to this conclusion, the Hon’ble Court duly considered the following decision a. Asstt. CIT vs. Rajesh Jhaveri Stock Brokers (P) Ltd. (2007) 210 CTR (SC) 30 (2007) 291 ITR 500 (SC) b. CIT vs. Mysore Spun Concrete Pipe (P) Ltd. (1991) 97 CTR (Kar) 117 (1992) 194 ITR 159 (Kar) c. CIT vs. Seshasayee Paper & Boards Ltd. (2000) 242 ITR 490 (Mad) d. Gee Vee Enterprises vs. Add!. CIT 1975 CTR (Del) 61 : (1975) 99 ITR 375 (Del) 46 Maharashtra Airport Development Company Ltd. e. Madras Industrial Investment Corporation Ltd. vs. CIT (1997) 139 CTR (SC) 555 (1997) 225 ITR 802 (SC) f. Malabar Industrial Co. Ltd. vs. CIT (…

M/S Akshay Steel Works Pvt. Ltd., Jharkhand vs. DCIT, Cir-3, Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 823/KOL/2015[2010-2011]Status: DisposedITAT Kolkata05 Jan 2018AY 2010-2011

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 823/Kol/2015 Assessment Year : 2010-11 M/S Akshaya Steel Works Pvt. Ltd. -Vs- Dcit, Circle-3, Kolkata [Pan: Aacca 5821 C] (Appellant) (Respondent)

For Appellant: Shri Kartik Kurmy, AdvocateFor Respondent: Shri Soumyajit Dasgupta, Addl.CIT
Section 143(3)

…essee. But it does not mean that expenditure incurred on replacement of rolls subsequent to the commencement of the business would also be a capital expenditure. The judgment of the Karnataka High Court in the case of Mysore Spun ConcretePipe Pvt. Ltd. [1992] 194 ITR 159, is directly on this issue. In that case, the expenditure incurred was on replacement of damaged moulds and was 5 6 M/s Akshay Steel Works Pvt. Ltd. A.Yr. 2010-11 claimed as revenue expenditure, though prior to the commencement of the business, expenditure on moulds was capitalised. It may be mentioned that the same Appendix, referred to above,…

M/S Himadri Industries Ltd, Kolkata vs. C.I.T Central - III, Kolkata

In the result, the appeal of assessee is allowed

ITA 889/KOL/2013[2009-10]Status: DisposedITAT Kolkata01 Jun 2016AY 2009-10

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Ravi Tulsiyan, ARFor Respondent: Shri Niraj Kumar, CIT, DR
Section 14Section 142(1)Section 143(3)Section 14ASection 14A(2)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A No.889/Kol/2013 Assessment Year: 2009-10 M/s. Himadri Industries Ltd. Vs. Commissioner of Income-tax, (PAN:AAACH6475M) Central-III, Kolkata. (Appellant) (Respondent) Date of hearing: 19.05.2016 Date of pronouncement: 01.06.2016 For the Appellant: Shri Ravi Tulsiyan, AR For the Respondent: Shri Niraj Kumar, CIT, DR ORDER Per Shri M. Balaganesh, AM: This appeal by assessee is arising out of revision order of CIT, Central-III, Kolkata vide M. No. CIT/C-III/Kol/263 order/12-13/3518-14 dated…

People Infocom Pvt. Ltd., Mumbai vs. C.I.T. Cir.7, Mumbai

The appeal of the assessee is allowed

ITA 210/MUM/2013[2007-08]Status: DisposedITAT Mumbai19 May 2016AY 2007-08

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2007-08 People Infocom Private Ltd. Cit-7, C/O- Samria & Co. Room No.611, बनाम/ Chartered Accountants, 6Th Floor, Vs. 2E, Court Chambers, Aayakar Bhavan, 35, New Marine Lines, M.K. Road, Mumbai-400020 Mumbai-400020 Pan No.Aadcp5658H (राज"व /Revenue) ("नधा"रती /Assessee)

Section 263Section 51

…to this conclusion, the Hon’ble Court duly considered the following decision a. Asstt. CIT vs. Rajesh Jhaveri Stock Brokers (P) Ltd. (2007) 210 CTR (SC) 30 (2007) 291 ITR 500 (SC) b. CIT vs. Mysore Spun Concrete Pipe (P) Ltd. (1991) 97 CTR (Kar) 117 (1992) 194 ITR 159 (Kar) c. CIT vs. Seshasayee Paper & Boards Ltd. (2000) 242 ITR 490 (Mad) d. Gee Vee Enterprises vs. Add!. CIT 1975 CTR (Del) 61 : (1975) 99 ITR 375 (Del) e. Madras Industrial Investment Corporation Ltd. vs. CIT (1997) 139 CTR (SC) 555 (1997) 225 ITR 802 (SC) f. Malabar Industrial Co. Ltd. vs. CIT (2000) 159 CTR (SC) 1 : (2000) 243 ITR 83 (SC) 20…

A.V. Industries, Mumbai vs. ACIT 24(3), Mumbai

In the result, the appeal of the assessee is hereby allowed

ITA 3469/MUM/2010[2005-06]Status: DisposedITAT Mumbai06 Nov 2015AY 2005-06

Bench: Shri G.S. Pannu & Shri Sanjay Gargassessment Year: 2005-06 M/S. A.V. Industries, Asstt. Commissioner Of Income 201, Bhagtani Krishna, Tax -24(3), “A” Wing, Mumbai Vs. Dattaray Road, Santacruz (W), Mumbai – 400 054 Pan: Aaffa 1100L (Appellant) (Respondent) Present For: Assessee By : Shri K. Shivaram, A.R. Revenue By : Shri Sanjay Singh, D.R. Date Of Hearing : 23.07.2015 Date Of Pronouncement : 06.11.2015 O R D E R

For Appellant: Shri K. Shivaram, A.RFor Respondent: Shri Sanjay Singh, D.R
Section 143(3)Section 263Section 80G

…and some of the raw materials used for production of automobile parts was of revenue nature and as such the same was debited in the profit and loss account. The assessee also relied upon the decision in the case of “CIT vs. Mysore Spun Concrete Pipe (P) Ltd.” 194 ITR 159 (Kar.) and “CIT vs. Jagatjit Industries Ltd.” 241 ITR 556 (Del.). In respect of depreciation on dyes and moulds the assessee explained that the same at the rate of 40% was rightly claimed. The assessee submitted a depreciation chart in this respect. In respect of the third item i.e. depreciation allowable on motor car, the assessee submitted that…

Commissioner of Income Tax vs. Super Cassettes Industries Ltd

ITA - 626 / 2010HC Delhi17 Oct 2011
Section 260A

…se of their working will be a revenue expenditure. In the instant case having regard to the nature of the business of the assessee and applying the principle of law enunciated in Mysore Spun ![](_page_5_Picture_1.jpeg) Concrete Pipe Pvt. Ltd.'s case [1992] 194 ITR 159 (Kar), the Tribunal has reached a conclusion that the moulds in question do not enhance the capacity of the existing machines and are merely replacements for the moulds damaged during the process of manufacture of glass. It is also evident from the format of the question proposed by the Revenue, that finding of the Tribunal to the effect that the…

Commissioner of Income Tax vs. Super Cassettes Industries Ltd

ITA - 197 / 2010HC Delhi17 Oct 2011
Section 260A

…sting machinery in the course of their working will be a revenue expenditure. > In the instant case having regard to the nature of the business of the assessee and applying the principle of law enunciated in Mysore Spun Concrete Pipe Pvt. Ltd.'s case [1992] 194 ITR 159 (Kar), the Tribunal has reached a conclusion that the moulds in question do not enhance the capacity of the existing machines and are merely replacements for the moulds damaged during the process of manufacture of glass. It is also evident from the format of the question proposed by the Revenue, that finding of the Tribunal to the effect Revenue,…

Commissioner of Inccome Tax vs. Agricultural Market Committee

ITTA/95/2011HC Telangana27 Apr 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN