CIT v. Relaxo Footwears Limited

293 ITR 231High Court2007#4674 most cited

What is CIT v. Relaxo Footwears Limited authority for?

Expenditures are revenue in nature and deserve to be allowed as deductions if they are for commercial expediency.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2025.

Also referred to as

CIT v. Relaxo Footwears Ltd. · 293 ITR 231 · revenue expenditure · capital expenditure · commercial expediency · section 37(1) · enduring benefit · put to use

Sections most often in play

Section 14ASection 115JBSection 37(1)Section 43(5)Section 43ASection 58ASection 68Section 143(3)

Issues it is cited on

section 35absection 35abbsection 35aput to useenduring benefitrevenue expenditurecapital expendituresection 35commercial expediencysection 43liable to taxsection 115jb

Judgments citing CIT v. Relaxo Footwears Limited

OCL INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is partly allowed and appeal of the Revenue is allowed for statistical purpose

ITA 4068/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Sept 2025AY 2007-08

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.4068/िद"ी/2015(िन.व. 2007-08) Dalmia Bharat Ltd., (Successor In The Interest Of Ocl India Ltd.) 11Th & 12Th Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aabco-8750-F बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Circle 19(1), C R Building New Delhi 110095 आअसं.3767/िद"ी/2015(िन.व. 2007-08) Assistant Commissioner Of Income Tax, Aayakar Bhawan, Uditnagar, Rourkela, ...... अपीलाथ"/Appellant Dist. Sundargarh, Odisha 769012 बनाम Vs. Dalmia Bharat Ltd., Successor Of Ocl India Ltd., 11Th & 12Th Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi 110001 ..... "ितवादी/Respondent Pan: Aabco-8750-F

For Appellant: S/Shri Vijay Shah, Navin Verma &For Respondent: Shri Amaninder Singh Dhindsa &
Section 43(5)Section 43ASection 53A

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.4068/िद"ी/2015(िन.व. 2007-08) Dalmia Bharat Ltd., (Successor in the interest of OCL India Ltd.) 11th and 12th floor, Hansalaya Building, 15, Barakhamba Road, New Delhi 110001 ...... अपीलाथ"/Appellant PAN: AABCO-8750-F बनाम Vs. Deputy Commissioner of Income Tax, ..... "ितवादी/Respondent Circle 19(1), C R Building New Delhi 110095 आअसं.3767/िद"ी/2015(िन.व. 2007-08) As…

DCIT, NEW DELHI vs. M/S OCL INDIA PVT. LTD.,, NEW DELHI

In the result, appeal of the assessee is partly allowed and appeal of the Revenue is allowed for statistical purpose

ITA 3767/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Sept 2025AY 2007-08

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.4068/िद"ी/2015(िन.व. 2007-08) Dalmia Bharat Ltd., (Successor In The Interest Of Ocl India Ltd.) 11Th & 12Th Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aabco-8750-F बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Circle 19(1), C R Building New Delhi 110095 आअसं.3767/िद"ी/2015(िन.व. 2007-08) Assistant Commissioner Of Income Tax, Aayakar Bhawan, Uditnagar, Rourkela, ...... अपीलाथ"/Appellant Dist. Sundargarh, Odisha 769012 बनाम Vs. Dalmia Bharat Ltd., Successor Of Ocl India Ltd., 11Th & 12Th Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi 110001 ..... "ितवादी/Respondent Pan: Aabco-8750-F

For Appellant: S/Shri Vijay Shah, Navin Verma &For Respondent: Shri Amaninder Singh Dhindsa &
Section 43(5)Section 43ASection 53A

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.4068/िद"ी/2015(िन.व. 2007-08) Dalmia Bharat Ltd., (Successor in the interest of OCL India Ltd.) 11th and 12th floor, Hansalaya Building, 15, Barakhamba Road, New Delhi 110001 ...... अपीलाथ"/Appellant PAN: AABCO-8750-F बनाम Vs. Deputy Commissioner of Income Tax, ..... "ितवादी/Respondent Circle 19(1), C R Building New Delhi 110095 आअसं.3767/िद"ी/2015(िन.व. 2007-08) As…

ACC LIMITED,MUMBAI vs. DCIT (LTU), MUMBAI

In the result, appeal filed by department is dismissed

ITA 800/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Acc Limited V. Dcit (Ltu) 121, Cement House, M.K. Road 29Th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 Pan: Aaact1507C (Appellant) (Respondent) Asst. Cit – 3(4) V. M/S. Acc Limited 29Th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 Pan: Aaact1507C (Appellant) (Respondent)

Section 14A

…e in nature hence same deserves to be allowed. The Ld. AR has mainly relied upon the following decisions: (i) CIT v. Rane (Madras) Ltd. (293 ITR 459) (Madras) Page No.103 ITA NO.1171/MUM/2022 (A.Y: 2013-14) M/s. ACC Limited (ii) CIT v. Relaxo Footwears Ltd. (293 ITR 231) (Delhi High Court) (iii) Reliance Footprint Ltd. v. ACIT [ITA NO. 5997 of 2011 (Mumbai Tribunal)] (iv) ACIT v. Gravis Foods (P.) Ltd. [ITA No. 1051 of 2013 (Mumbai Tribunal) 71. The Ld DR has relied upon finding of assessing officer and argued that order of Assessing Officer may be restored. 72. Considered the rival submissions and material plac…

ASST. COMMISSIONER OF INCOME TAX-3(4), MUMBAI-400005 vs. M/S. ACC LIMITED, MUMBAI-400020

In the result, appeal filed by department is dismissed

ITA 1171/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Jun 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blem/S. Acc Limited V. Dcit (Ltu) 121, Cement House, M.K. Road 29Th Floor, Center-1 Churchgate, Mumbai-400020 World Trade Centre, Cuffe Parade Mumbai - 400005 Pan: Aaact1507C (Appellant) (Respondent) Asst. Cit – 3(4) V. M/S. Acc Limited 29Th Floor, Center-1 Cement House,121, M.K. Road World Trade Centre, Cuffe Parade Churchgate, Mumbai-400020 Mumbai-400005 Pan: Aaact1507C (Appellant) (Respondent)

Section 14A

…e in nature hence same deserves to be allowed. The Ld. AR has mainly relied upon the following decisions: (i) CIT v. Rane (Madras) Ltd. (293 ITR 459) (Madras) Page No.103 ITA NO.1171/MUM/2022 (A.Y: 2013-14) M/s. ACC Limited (ii) CIT v. Relaxo Footwears Ltd. (293 ITR 231) (Delhi High Court) (iii) Reliance Footprint Ltd. v. ACIT [ITA NO. 5997 of 2011 (Mumbai Tribunal)] (iv) ACIT v. Gravis Foods (P.) Ltd. [ITA No. 1051 of 2013 (Mumbai Tribunal) 71. The Ld DR has relied upon finding of assessing officer and argued that order of Assessing Officer may be restored. 72. Considered the rival submissions and material plac…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3176/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…before Ld.CIT(A) and contended that such expenditures are revenue in nature hence same deserves to be allowed. The Ld. AR has mainly relied upon the following decisions: (i) CIT v. Rane (Madras) Ltd. (293 ITR 459) (Madras) (ii) CIT v. Relaxo Footwears Ltd. (293 ITR 231) (Delhi High Court) (iii) Reliance Footprint Ltd. v. ACIT [ITA NO. 5997 of 2011 (Mumbai Tribunal)] (iv) ACIT v. Gravis Foods (P.) Ltd. [ITA No. 1051 of 2013 (Mumbai Tribunal) 71. The Ld DR has relied upon finding of assessing officer and argued that order of Assessing Officer may be restored. 72. Considered the rival submissions and material pl…

ACC LTD.,MUMBAI vs. DCIT(LTU) - 1, MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3136/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…before Ld.CIT(A) and contended that such expenditures are revenue in nature hence same deserves to be allowed. The Ld. AR has mainly relied upon the following decisions: (i) CIT v. Rane (Madras) Ltd. (293 ITR 459) (Madras) (ii) CIT v. Relaxo Footwears Ltd. (293 ITR 231) (Delhi High Court) (iii) Reliance Footprint Ltd. v. ACIT [ITA NO. 5997 of 2011 (Mumbai Tribunal)] (iv) ACIT v. Gravis Foods (P.) Ltd. [ITA No. 1051 of 2013 (Mumbai Tribunal) 71. The Ld DR has relied upon finding of assessing officer and argued that order of Assessing Officer may be restored. 72. Considered the rival submissions and material pl…

ACC LTD.,MUMBAI vs. DCIT(LTU) - 1, MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3135/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…before Ld.CIT(A) and contended that such expenditures are revenue in nature hence same deserves to be allowed. The Ld. AR has mainly relied upon the following decisions: (i) CIT v. Rane (Madras) Ltd. (293 ITR 459) (Madras) (ii) CIT v. Relaxo Footwears Ltd. (293 ITR 231) (Delhi High Court) (iii) Reliance Footprint Ltd. v. ACIT [ITA NO. 5997 of 2011 (Mumbai Tribunal)] (iv) ACIT v. Gravis Foods (P.) Ltd. [ITA No. 1051 of 2013 (Mumbai Tribunal) 71. The Ld DR has relied upon finding of assessing officer and argued that order of Assessing Officer may be restored. 72. Considered the rival submissions and material pl…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. APOLLO TYRES LTD

Appeal is allowed in part as indicated

ITA/44/2017HC Kerala22 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Appellant: M/S. APOLLO TYRES LTDFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
Section 143(3)Section 144CSection 144C(5)Section 35Section 43ASection 92C

…nst the Revenue. 6. The substantial questions deal with the amount expended by the assessee towards preoperative expenses for establishing a plant, whether would constitute capital 3 (2009) 311 ITR 405 (Delhi) 4 (2013) 352 ITR 376 (Delhi) 5 (2007) 293 ITR 231 (Delhi) 6 (2008) 298 ITR 194 SC ITA No.44/2017 -11- expenditure or revenue expenditure in the facts and circumstances of the case. Section 37 of the Act enables deduction of any expenditure which is laid out or expended wholly and exclusively for the purpose of the business or profession, as the case may be, and whic…

SHREE CEMENT LIMITED,BEAWAR vs. PR.CIT, , UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 4/JPR/2021[2014-15]Status: DisposedITAT Jaipur23 Jun 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 04/Jp/2021 Assessment Year: 2014-15 Shree Cement Limited, Cuke Pr.Cit, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. Pan No.: Aaccs 8796 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Dilip Desai (Ca) Shri Vijay Shah (Ca) Shri Mohit Choudhary (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 01/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Pcit, Udaipur Dated 03.02.2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short The Act) For The Assessment Year 2014-15. The Grounds Of Appeal Taken By The Assessee Are As Under: “1. That On The Facts & In The Circumstances Of The Case, The Learned Principal Commissioner Of Income Tax – Udaipur, (Here- In- After Referred To As Ld. Pr. Cit) Was Not Justified In Initiating Proceedings U/S 263 Of The Income Tax Act, 1961 Since The Order Passed By The Assessing Officer (A.O.) Was Neither Erroneous Nor Prejudicial To The Interest Of The Revenue.

For Appellant: Shri Dilip Desai (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 263

…re incurred under respective head. 9.3 That the appellant has duly furnished the justification for claim of preoperative expenditure as revenue in nature relying on the decision of Hon’ble Delhi High Court in the case of CIT –vs.- Relaxo Footwears Ltd. (2007) 293 ITR 231 (Del). Since the SLP filed against the said decision has been dismissed by Supreme Court vide 53 ITA 04/JP/2021_ Shree Cement Ltd. Vs Pr.CIT SLP No. CC 12361/2007 dated 03-01-2008 with note that “UPON hearing counsel the Court made the following ORDER”. Therefore DR has wrongly stated that SLP of the department has been dismissed without a speak…

ACIT, NEW DELHI vs. M/S. GODAVARI SHILPKALA HOSPITALITY PVT. LTD., NEW DELHI

In the result, the appeal filed by the Revenue is therefore dismissed

ITA 4249/DEL/2016[2012-13]Status: DisposedITAT Delhi28 Aug 2019AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. Narasimha Chary

For Appellant: Shri Amit Katoch, Senior DRFor Respondent: Shri Ajay Wadhwa, Advocate
Section 14ASection 194Section 37(1)

…venue in nature can be claimed as deduction 4 ITA No.4249/Del./2016 u/s 37(1) of the Act regardless of the treatment given by the assessee in their (2015) 372 ITR 425; CIT vs. Modi Industries (1993) 200 ITR 341 (Delhi); CIT vs. Relaxo Footwears Ltd. (2007) 293 ITR 231 (Delhi); Jay Engineering Works Ltd. vs. CIT (2007) 212 CTR 562 (Delhi); and CIT vs. Gaja Advisors (P.) Ltd. (2014) 367 ITR 726 (Delhi), ld. CIT (A) held that since the facts are covered by these judgments, assessee is entitled to relief and accordingly granted the relief to the assessee. It is not explained before us as to any discrepancy in the…

JINDAL STEEL & POWER LTD.,NEW DELHI vs. ACIT, HISAR

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

ITA 893/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Apr 2019AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner Of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (Appellant) (Respondent) Pan No. Aaacj7079D Assessee By : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue By : Sh. Sanjay I. Bara, Cit Dr Date Of Hearing :05.03.2019 Date Of Pronouncement : 29.04.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Assessing Officer U/S 143(3)/144C(13) Of The Income Tax Act, 1961 Dated 29.10.2018 For Assessment Years 2013-14

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Sanjay I. Bara, CIT DR
Section 143(3)Section 144CSection 80Section 80I

…& Chemicals Pvt. Ltd.: 299 ITR 85 (SC) " DCIT Vs. Core health Care Ltd. : 298 ITR 194 (SC) " CIT Vs. Modi Industries Ltd. (No. 3): 200 ITR 341(Delhi) " CIT Vs. Triveni Engineering and Industries Limited. : 181Taxman 5 (Delhi) " CIT Vs. Relaxo Footwears Ltd. : 293 ITR 231 (Delhi) " CIT Vs. Usha Iron & Ferro Metal Corp. Ltd. : 296 ITR 140 (Delhi) " CIT Vs. Rane (Madras) Ltd. : 293 ITR 459 (Delhi) " Indo rama Synthetics (I) Ltd.Vs. CIT: 228 CTR 278 (Delhi) " Jay Engineering works ltd. Vs. CIT: 311 ITR 405 (Delhi) " CIT Vs. Monnet Industries Ltd. : 221 CTR 266 (Delhi) " CIT Vs. havells India Limited: 352 ITR 376 (Del…

GLAXOSMITHKLINE ASIA (P) LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 1323/CHANDI/2012[2003-04]Status: DisposedITAT Chandigarh28 Sept 2018AY 2003-04
For Appellant: Sh. Neeraj Jain (C.A), Sh. Abhishek Mukherjee (C.A)For Respondent: Dr. Gulshan Raj
Section 143(3)

…expenditure incurred in connection with expansion of business, involving setting up of new unit, which satisfies the test of unity of control, interlacing of funds, common management, etc. would be allowable revenue deduction: - CIT v. Relaxo Footwears Ltd: 293 ITR 231 (Del.) - Enpro India Ltd. vs. DCIT: 113 Taxman 132 (Del.) - Jay Engineering Works Ltd. v. CIT: 311 ITR 405 (Del.) - CIT v. Tata Chemicals Ltd: 256 ITR 395 (Bom.) - Addl. CIT v. Aniline Dye Stuffs & Pharmaceuticals Pvt. Ltd.: 138 ITR 843(Bom) - Kesoram Industries and Cotton Mills Ltd vs CIT: 196 ITR 845 (Cal.) - Hindustan Aluminim Corporation Ltd…

MEDIA FEATURES (INDIA) PVT. LTD.,NEW DELHI vs. ITO, WARD- 16(3), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 4682/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Nov 2017AY 2012-13

Bench: Shri B.P. Jain

For Appellant: Shri S.K. Chaturvedi, CAFor Respondent: Shri Atiq Ahmed Sr. DR
Section 192Section 194JSection 40Section 40A(2)

…t is acquired, that nature of the expenditure incurred over it, and not the method or the manner in which the payment is made, or the source of such payment. 6 10. Further reliance is placed on Delhi High Court decision in case of CIT v. Relaxo Footwear Ltd. 293 ITR 231 (Del), wherein it has been held “that new unit was a part of the existing business and there was no dispute that there was unity of control and interlacing of the units. Thus the expenses incurred by the assessee for the setting up of the new unit which was a part of the existing business were therefore, to be allowed as a revenue expenditure.”…

BGR INVESTMENT HOLDINGS COMPANY LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeal is allowed for statistical purposes; the Revenue’s appeal is dismissed; and the assessee’s CO is dismissed as infructuous

ITA 476/CHNY/2017[2013-2014]Status: DisposedITAT Chennai08 Sept 2017AY 2013-2014

Bench: Shri Sanjay Arora & Shri George Mathan

For Appellant: Ms. Vijayaprabha, Jt. CITFor Respondent: 31.08.2017
Section 143(3)Section 195Section 37(1)Section 40

…ture has been incurred. The said decision would thus be of no assistance to the assessee. Why, the expenditure on feasibility studies, etc., decidedly capital, is covered by sec. 35D of the Act. Again, the issue involved in CIT v. Relaxo Footwears Ltd. [2007] 293 ITR 231 (Del), another decision relied upon by the assessee, is in respect of capital issue and preoperative expenses. The same are clearly capital in nature, and for which reference may be made to the decisions in the case of Brooke Bond India Ltd. v. CIT [1997] 225 ITR 798 (SC) and Challapalli Sugar Ltd. v. CIT [1975] 98 ITR 167 (SC), being in relation…

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…expenditure incurred in connection with expansion of business, involving setting up of new unit, which satisfies the test of unity of control, interlacing of funds, common management, etc. would be allowable revenue deduction. (i) CIT v. RelaxoFootwears Ltd: 293 ITR 231 (Del.) (ii) Indo Rama Synthetics (I) Ltd. v. CIT: 228 CTR 278 (Del. HC) (iii) Enpro India Ltd. vs. DCIT: 113 Taxman 132 (Del.) (iv) Jay Engineering Works Ltd. v. CIT: 311 ITR 405 (Del.) Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011…

DCIT, CIRCLE - 8, KOLKATA, KOLKATA vs. M/S. E.I.H. LTD., KOLKATA

In the result, the appeal of the revenue in ITA NO

ITA 2182/KOL/2006[2003-04]Status: DisposedITAT Kolkata09 Dec 2015AY 2003-04

Bench: : Shri M. Balaganesh

For Appellant: Shri R.N Bajoria, Sr.Advocate &For Respondent: Shri Rajat Subhra Biswas, ld.CIT/DR
Section 143(3)Section 195Section 40Section 9(1)(vii)

…wing cases :- a) CIT vs Kanoria General Dealers P Ltd – (1986) 159 ITR 524 (Cal) b) CIT vs Ramaraju Surgical Cotton Mills Ltd (1967) 63 ITR 478 (SC) c) CIT vs Hughes Escorts Communications Ltd (2009) 311 ITR 253 (Del) d) CIT vs Relaxo Footwears Ltd (2007) 293 ITR 231 (Del) – SLP by revenue against this order dismissed. The special leave petition filed by the revenue against this order is dismissed by the Supreme Court in CC 12361 / 2007 dated 3.1.2008 . e) Delhi ITAT – 15 SOT 348 (Del) Hotel Hans P Ltd vs ACIT ITA Nos. 2182/Kol/06, 57, 1876 & 1846/Kol/07, 196 & 299/Kol/2010 DCIT,Cir-8, Kol Vs. M/s. E I H…

CIT vs. BHARTI INFOTEL LTD

ITA - 387 / 2012HC Delhi03 Feb 2015
Section 35A

…ITA Nos.1110/2011, 386/2012, 387/2012 & 193/2013 Page 1 $~11-14 * IN THE HIGH COURT OF DELHI AT NEW DELHI % DECIDED ON: 03.02.2015 + ITA 1110/2011 CIT ..... Appellant versus BHARTI TELENET LTD ..... Respondent ITA 386/2012 CIT ..... Appellant versus BHARTI INFOTEL LTD ..... Respondent ITA 387/2012 CIT ..... Appellant versus BHARTI INFOTEL LTD ..... Respo…

CIT vs. BHARTI INFOTEL LTD

ITA - 386 / 2012HC Delhi03 Feb 2015
Section 35A

…ITA Nos.1110/2011, 386/2012, 387/2012 & 193/2013 Page 1 $~11-14 * IN THE HIGH COURT OF DELHI AT NEW DELHI % DECIDED ON: 03.02.2015 + ITA 1110/2011 CIT ..... Appellant versus BHARTI TELENET LTD ..... Respondent ITA 386/2012 CIT ..... Appellant versus BHARTI INFOTEL LTD ..... Respondent ITA 387/2012 CIT ..... Appellant versus BHARTI INFOTEL LTD ..... Respo…

CIT vs. BHARTI TELENET LTD

ITA - 1110 / 2011HC Delhi03 Feb 2015
Section 35A

…ITA Nos.1110/2011, 386/2012, 387/2012 & 193/2013 Page 1 $~11-14 * IN THE HIGH COURT OF DELHI AT NEW DELHI % DECIDED ON: 03.02.2015 + ITA 1110/2011 CIT ..... Appellant versus BHARTI TELENET LTD ..... Respondent ITA 386/2012 CIT ..... Appellant versus BHARTI INFOTEL LTD ..... Respondent ITA 387/2012 CIT ..... Appellant versus BHARTI INFOTEL LTD ..... Respo…

CIT vs. HINDUSTAN TIMES LTD

Appeal is partly allowed, to the extent it covers the first two questions;

ITA - 95 / 2011HC Delhi14 Sept 2012

…regards the sum of ` 5,76,975/- incurred towards market research report fee, the Tribunal followed its reasoning with regard to expenditure towards existing business and also relied upon the judgment of this Court in CIT v. Relaxo Footwears Limited 293 ITR 231. Similarly, so far as the liability to make payments towards arrears and liability arising out of the Provident Fund, ESI arrears etc were concerned, the Tribunal held that the liability accrued in the Assessment year under consideration 2012:DHC:5739-DB ITA-95 & 100/2011 Page 8 since the award had been made in that year even though the…

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CIT v. Relaxo Footwears Limited (293 ITR 231) — Cited in 25 Judgments | BharatTax