CIT v. Sakthi Sugars Ltd.

175 Taxmann.com 799High Court2025#10886 most cited

What is CIT v. Sakthi Sugars Ltd. authority for?

Expenditure incurred for procurement and uninterrupted supply of raw materials is closely related to the business and is allowable as a business expenditure, even if mislabeled, provided the payment and its purpose are not disputed.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Sakthi Sugars Ltd. · business expenditure · procurement · supply of sugarcane · closely related to business · disputed payment · disputed purpose · nomenclature of advance · goodwill

Also reported as

194 Taxmann 91

Sections most often in play

Section 132Section 143(3)Section 147Section 148Section 153ASection 234ASection 234BSection 234C

Issues it is cited on

section 132(2)section 132(1)(a)illegal paymentbusiness transfer agreementsection 47depreciation on goodwillslump salesection 32(1)(ii)going concerndomestic companycolourable devicesection 32(1)

Judgments citing CIT v. Sakthi Sugars Ltd.

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

ITA 26/BANG/2024[2018-19]Status: DisposedITAT Bangalore31 Oct 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Vs. DCIT, Saket Callipolis, Unit No. 601 & 602, 6th Floor, Doddakannalli Village, Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N APPELLANT Circle - 2(2), Bangalore. RESPONDENT Assessee by : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing : 18.09.2025 Date of Pronouncement: 31.10.2025…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

ITA 25/BANG/2024[2017-18]Status: DisposedITAT Bangalore31 Oct 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Respondent: Shri. A. Shankar, Sr. Advocate
Section 132Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Vs. DCIT, Saket Callipolis, Unit No. 601 & 602, 6th Floor, Doddakannalli Village, Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N APPELLANT Assessee by Circle - 2(2), Bangalore. RESPONDENT : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing : 18.09.2025 Date of Pronouncement: 31.10.2025 O…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, appeals filed by the assessee are partly allowed

ITA 24/BANG/2024[2016-17]Status: DisposedITAT Bangalore31 Oct 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Vs. DCIT, Saket Callipolis, Unit No. 601 & 602, Circle – 2(2), 6th Floor, Doddakannalli Village, Bangalore. Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N APPELLANT RESPONDENT Assessee by : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing : 18.09.2025 Date of Pronouncement : 31.10.2025 O…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income-Tax Officer, Central Circle-2(2), Bengaluru

ITA 23/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Oct 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Saket Callipolis, Unit No. 601 & 602, 6th Floor, Doddakannalli Village, Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N Vs. APPELLANT DCIT, Circle - 2(2), Bangalore. RESPONDENT Assessee by Revenue by Shri. A. Shankar, Sr. Advocate Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing Date of Pronouncement 18.09.2025 31.10.2025 Per B…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, appeals filed by the assessee are partly allowed

ITA 22/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Oct 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Vs. DCIT, Saket Callipolis, Unit No. 601 & 602, Circle – 2(2), 6th Floor, Doddakannalli Village, Bangalore. Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N APPELLANT RESPONDENT Assessee by : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing : 18.09.2025 Date of Pronouncement : 31.10.2025 O…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-2(2), Bengaluru

In the result, appeals filed by the assessee are partly allowed

ITA 21/BANG/2024[2013-14]Status: DisposedITAT Bangalore31 Oct 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Vs. DCIT, Saket Callipolis, Unit No. 601 & 602, Circle – 2(2), 6th Floor, Doddakannalli Village, Bangalore. Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N APPELLANT RESPONDENT Assessee by : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing : 18.09.2025 Date of Pronouncement : 31.10.2025 O…

M/S. Balkrishna Live Stock Breeders Private Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Circle-1(1)(2), Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 619/BANG/2021[2017-18]Status: DisposedITAT Bangalore04 Aug 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Smt. Pratibha R., A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 37Section 37(1)

…ITA No.169/Bang/2021 M/s. Balkrishna Live Stock Breeders Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Balkrishna Live Stock Breeders Pvt. Ltd. No.377/61, 2nd Floor 43rd Cross 9th Main, 5th Block ACIT Vs. Jayanagar Circle 1(1)(2) Bengaluru 560 041. Bengaluru PAN NO : AAACB7373A APPELLANT RESPONDENT Appellant by : Smt. Pratibha R., A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 04.08.2022 Date of Pronouncement : 04.08.2022 O R D E R PER…

Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore

In the result, the appeals of the Revenue are partly allowed

ITA 3041/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BANGALORE BENCHES, BANGALORE BEFORE S/SHRI CHANDRA POOJARI, AM & SMT. BEENA PILLAI, JM ITA Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner of Vs. M/s. Coffee Day Global Limited, Income-tax, Central Circle-1(3), No.23/2, CoffeeDay Square, 3rd Floor, C.R. Building, Vittal Mallya Road, Queen’s Road, Bengaluru-560 001. Bengaluru-560 001. [PAN: AABCA 5291P] ( Revenue-Appellant) (Assessee-Respondent) Revenue by Shri Muzaffar Hussain, CIT(DR) Assessee by Shri C. Ramesh, CA Date of hearing 30/01/2020 Date of pronouncement 24/02/2020…

Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore

In the result, the appeals of the Revenue are partly allowed

ITA 3040/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Feb 2020AY 2013-14

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BANGALORE BENCHES, BANGALORE BEFORE S/SHRI CHANDRA POOJARI, AM & SMT. BEENA PILLAI, JM ITA Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner of Vs. M/s. Coffee Day Global Limited, Income-tax, Central Circle-1(3), No.23/2, CoffeeDay Square, 3rd Floor, C.R. Building, Vittal Mallya Road, Queen’s Road, Bengaluru-560 001. Bengaluru-560 001. [PAN: AABCA 5291P] ( Revenue-Appellant) (Assessee-Respondent) Revenue by Shri Muzaffar Hussain, CIT(DR) Assessee by Shri C. Ramesh, CA Date of hearing 30/01/2020 Date of pronouncement 24/02/2020…

ACIT, New Delhi vs. M/S. D.K.G Company, New Delhi

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

ITA 4711/DEL/2012[2009-10]Status: DisposedITAT Delhi30 Sept 2015AY 2009-10

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Smt. Parwinder Kaur, Sr. DRFor Respondent: Shri R.S. Singhvi, C.A
Section 142(1)Section 143(2)Section 143(3)Section 23

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’ NEW DELHI BEFORE : SHRI H.S. SIDHU, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 4711/Del./2012 Asstt. Year : 2009-10 A.C.I.T., Circle 38(1), vs. D.K.G. Company, New Delhi. HS – 38,Kailash Colony, New Delhi. [PAN : AACFD 7927K] (Appellant) (Respondent) Appellant by : Smt. Parwinder Kaur, Sr. DR Respondent by : Shri R.S. Singhvi, C.A. Date of hearing : 11.09.2015 Date of pronouncement : 30 .09.2015 ORDER Per L.P. Sahu, Accountant Member: The Revenue has filed the present appeal against the impugned order dated 21.06.2012 passed by learned CIT(A…

CIT v. Sakthi Sugars Ltd. (175 Taxmann.com 799) — Cited in 10 Judgments | BharatTax