CIT v. Rupsa Rice Mill

104 ITR 249High Court1976#14658 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2020.

Judgments citing CIT v. Rupsa Rice Mill

M/S Eastern Coalfiels Ltd., Burdwan vs. DCIT, Cir-2, Asansol

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 986/KOL/2019[2012-13]Status: DisposedITAT Kolkata24 Sept 2020AY 2012-13

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…e applied to the present case wherein a similar expenditure has been incurred by the assessee-company mainly for the benefit of its own employees as discussed above. Moreover, it is observed that the facts involved in the case of CIT v. Rupsa Rice Mill [1976] 104 ITR 249 (Orissa) cited by learned counsel for the assessee are almost similar to the facts of the present case inasmuch as the assessee running a rice mill therein incurred an expenditure for contribution to a primary health center building located near its mill and despite the fact that the said primary health center was meant for the benefit of public…

M/S Eastern Coalfiels Ltd., Burdwan vs. DCIT, Cir-2, Asansol

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 985/KOL/2019[2009-10]Status: DisposedITAT Kolkata24 Sept 2020AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…e applied to the present case wherein a similar expenditure has been incurred by the assessee-company mainly for the benefit of its own employees as discussed above. Moreover, it is observed that the facts involved in the case of CIT v. Rupsa Rice Mill [1976] 104 ITR 249 (Orissa) cited by learned counsel for the assessee are almost similar to the facts of the present case inasmuch as the assessee running a rice mill therein incurred an expenditure for contribution to a primary health center building located near its mill and despite the fact that the said primary health center was meant for the benefit of public…

ACIT, Circle-2, Asansol vs. Eastern Coalfilelds Ltd., Burdwan

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 891/KOL/2019[2012-13]Status: DisposedITAT Kolkata24 Sept 2020AY 2012-13

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…e applied to the present case wherein a similar expenditure has been incurred by the assessee-company mainly for the benefit of its own employees as discussed above. Moreover, it is observed that the facts involved in the case of CIT v. Rupsa Rice Mill [1976] 104 ITR 249 (Orissa) cited by learned counsel for the assessee are almost similar to the facts of the present case inasmuch as the assessee running a rice mill therein incurred an expenditure for contribution to a primary health center building located near its mill and despite the fact that the said primary health center was meant for the benefit of public…

ACIT, Circle - 2, Asansol vs. M/S. Eastern Coalfields Limited, Burdwan

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 890/KOL/2019[2009-10]Status: DisposedITAT Kolkata24 Sept 2020AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…e applied to the present case wherein a similar expenditure has been incurred by the assessee-company mainly for the benefit of its own employees as discussed above. Moreover, it is observed that the facts involved in the case of CIT v. Rupsa Rice Mill [1976] 104 ITR 249 (Orissa) cited by learned counsel for the assessee are almost similar to the facts of the present case inasmuch as the assessee running a rice mill therein incurred an expenditure for contribution to a primary health center building located near its mill and despite the fact that the said primary health center was meant for the benefit of public…

D.C.I.T., Circle-10, Kolkata vs. M/S Ramuk Scan Investment Pvt.Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2763/KOL/2013[2006-2007]Status: DisposedITAT Kolkata03 Feb 2017AY 2006-2007

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Nicholas Murmu, JCIT, Sr. DRFor Respondent: N o n e
Section 143(3)

…red by the appellant company for installing medical equipments and plant machinery in the municipal health unit is for commercial expediency. Now, the issue is whether the expenditure is capital or revenue nature. In the case of CIT v. Rupsa Rice Mills [1976] 104 ITR 249 (Ori), contribution towards cost of erection of Govt.-owned Primary Health Centre near factory premises was held to be admissible as revenue expenditure. Following the ratio laid down in the decision of the Hon'ble Orissa High Court, in my opinion, the expenditure of Rs. 15,02,623/- related to Ashok Nagar Health Unit incurred for purchase of equi…

B.K. Khare & Company, Mumbai vs. Asst CIT 11(Hq), Mumbai

In the result, appeal of the assessee is allowed

ITA 4500/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Oct 2016AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./Ita No.4500/Mum/2014 (निर्धारण वषा / Assessment Year :2009-2010) M/S. B.K. Khare & Vs. Acit (11) (2), Mumbai Company, 706-707, Sharda Chambers New Marine Lines, Mumbai – 400 0201 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaafb0265E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 37(1)Section 80

…c welfare funds. The Madras high Court held that activities of the Chamber of Commerce are closely linked with the welfare of the corporate entities who are members therein and whose interest are taken care by the Chamber of Commerce. 10. In Rupsa Rice Mills (104 ITR 249) the Orissa High Court upheld claim for deduction of a sum donated for constructing a primary health centre building located near the factory premises as it would provide treatment to the ailing workmen. 11. In the case of Shree Rajasthan Syntex Ltd (221 CTR 410) the Rajasthan High court upheld claim for deduction as business expenditure of contr…

CIT v. Rupsa Rice Mill (104 ITR 249) — Cited in 6 Judgments | BharatTax