CIT v. Relaxo Footwears Limited

293 ITR 231High Court2007#4667 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 366,339 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

Commissioner of Income Tax vs. Trveni Engineering & Industries Ltd

The appeals are dismissed

ITA/1326/2008HC Delhi23 Jan 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

For Appellant: Ms Prem Lata BansalFor Respondent: Mr Ajay Vohra with Ms Kavita Jha and Mr Sriram Krishna

…ITA Nos. 1293/08, 1298/08 & 1326/08 Page No.1 of 6 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 23.01.2009 + ITA 1293/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus – TRIVENI ENGINEERING & INDUSTRIES LIMITED ... Respondent WITH + ITA 1298/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus – TRIVENI ENGINEERING & INDUSTRIES LIMITED ... Respondent AND + ITA 1326/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus –…

Commissioner of Income Tax vs. Triveni Engineering & Industries Ltd

The appeals are dismissed

ITA/1298/2008HC Delhi23 Jan 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

For Appellant: Ms Prem Lata BansalFor Respondent: Mr Ajay Vohra with Ms Kavita Jha and Mr Sriram Krishna

…ITA Nos. 1293/08, 1298/08 & 1326/08 Page No.1 of 6 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 23.01.2009 + ITA 1293/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus – TRIVENI ENGINEERING & INDUSTRIES LIMITED ... Respondent WITH + ITA 1298/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus – TRIVENI ENGINEERING & INDUSTRIES LIMITED ... Respondent AND + ITA 1326/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus –…

Commissioner of Income Tax Delhi VI vs. Triveni Engineering & Industries Ltd

The appeals are dismissed

ITA/1293/2008HC Delhi23 Jan 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

For Appellant: Ms Prem Lata BansalFor Respondent: Mr Ajay Vohra with Ms Kavita Jha and Mr Sriram Krishna

…ITA Nos. 1293/08, 1298/08 & 1326/08 Page No.1 of 6 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 23.01.2009 + ITA 1293/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus – TRIVENI ENGINEERING & INDUSTRIES LIMITED ... Respondent WITH + ITA 1298/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus – TRIVENI ENGINEERING & INDUSTRIES LIMITED ... Respondent AND + ITA 1326/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus –…

Commissioner of Income Tax vs. Triveni Engineering & Industries Ltd

The appeals are dismissed

ITA - 1298 / 2008HC Delhi23 Jan 2009
For Appellant: Ms Prem Lata BansalFor Respondent: Mr Ajay Vohra with Ms Kavita Jha and Mr Sriram Krishna

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 23.01.2009 + ITA 1293/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus – TRIVENI ENGINEERING & INDUSTRIES LIMITED ... Respondent WITH + ITA 1298/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus – TRIVENI ENGINEERING & INDUSTRIES LIMITED ... Respondent AND + ITA 1326/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus – TRIVENI ENGINEERING & 2009:DHC:233-DB…

Commissioner of Income Tax Delhi VI vs. Triveni Engineering & Industries Ltd

The appeals are dismissed

ITA - 1293 / 2008HC Delhi23 Jan 2009
For Appellant: Ms Prem Lata BansalFor Respondent: Mr Ajay Vohra with Ms Kavita Jha and Mr Sriram Krishna

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 23.01.2009 + ITA 1293/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus – TRIVENI ENGINEERING & INDUSTRIES LIMITED ... Respondent WITH + ITA 1298/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus – TRIVENI ENGINEERING & INDUSTRIES LIMITED ... Respondent AND + ITA 1326/2008 COMMISSIONER OF INCOME TAX DELHI –VI, NEW DELHI … Appellant - versus – TRIVENI ENGINEERING & 2009:DHC:237-DB…