How many judgments cite CIT v. Pandian Chemicals Ltd.?

22 judgments on BharatTax cite CIT v. Pandian Chemicals Ltd. (233 ITR 497), spanning 2011 to 2024.

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

It is most often cited in judgments turning on Section 14A, Section 32, Section 40A(2)(b), Section 43B, Section 80IB, Section 145A.

CIT v. Pandian Chemicals Ltd.

233 ITR 497High Court1998#5365 most cited

What is CIT v. Pandian Chemicals Ltd. authority for?

Expenses that provide an enduring benefit to the assessee are capital in nature and cannot be claimed as a deduction under section 37(1).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2024.

Also referred to as

CIT v. Pandian Chemicals Ltd. · 233 ITR 497 · section 37(1) · capital expenditure · enduring benefit · business deduction

Also reported as

292 Taxmann 539

Sections most often in play

Section 14A Section 32 Section 40A(2)(b)Section 43B Section 80IB Section 145A Section 24 Section 37

Issues it is cited on

section 40(1)section 80iab section 3a section 262 section 160 section 153(3)section 113 section 40a(2)(a)section 114 section 124 section 155 deduction under section 80ia

Judgments citing CIT v. Pandian Chemicals Ltd.

Deputy Commissioner of Income Tax, Bangalore vs. M.S Sasken Communications Technologies Ltd, Bangalore

In the result, the appeals filed by the Revenue are dismissed and

ITA 1253/BANG/2014[2005-06]Status: DisposedITAT Bangalore31 Jul 2015AY 2005-06

Bench: Shri Vijaypal Rao & Shri Jason P Boazita Nos.1253 & 1254/Bang/2014 (Asst. Years - 2005-05 & 2006-07) The Dy. Commissioner Of Income-Tax, Circle-12(3), Bangalore. . Appellant Vs. M/S Sasken Communication Tech. Ltd., No.139/25, Ring Road, Domlur, Bangalore. . Respondent

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Shri PK Srihari, Adl. CIT

Section 10ASection 143(3)

…export of software, therefore, this cannot be said to have been earned from the export of software. 11. He has relied upon the order of the Assessing Officer as well as the decision of Hon’ble Madras High Court in the case of CIT Vs. Pandian Chemicals Ltd., 233 ITR 497. Thus, learned DR has submitted that the income received by the assessee on account of termination of the contract has no connection with the actual conduct of business of industrial undertaking or export of software. Section 10A provides deduction only for the income derived from export of software. The Assessing Officer has treated the said am…

The Commissioner of Income Tax -V vs. M/S Secunderabad Club

ITTA/422/2006HC Telangana27 Aug 2011

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