How many judgments cite CIT v. Salora International Ltd.?

103 judgments on BharatTax cite CIT v. Salora International Ltd. (308 ITR 199), spanning 2011 to 2026.

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

It is most often cited in judgments turning on Section 143(3), Section 10(2A), Section 14A, Section 1961, Section 260A, Section 36(1)(iii).

CIT v. Salora International Ltd.

308 ITR 199High Court2009#1058 most cited

What is CIT v. Salora International Ltd. authority for?

Advertisement and brand promotion expenses are revenue in nature; merely improving brand recognition or deriving an enduring benefit does not automatically convert them into capital expenditure.

103

judgments rely on this decision, according to BharatTax’s citation analysis of 368,382 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Salora International Ltd. · 308 ITR 199 · Section 37(1) · revenue expenditure · capital expenditure · advertisement expenses · brand promotion · marketing expenditure · enduring benefit test · deduction

Sections most often in play

Section 143(3)Section 10(2A)Section 14A Section 1961 Section 260A Section 36(1)(iii)Section 37 Section 37(1)

Read the full judgment

Issues it is cited on

test of enduring benefit profit split method bright line test amp expenditure section 92f enduring benefit section 92b revenue expenditure capital expenditure arm's length price associated enterprises transfer pricing adjustment

Judgments citing CIT v. Salora International Ltd.

CIT vs. Casio India Ltd

Appeal is dismissed

ITA - 10 / 2011HC Delhi10 May 2011

Section 260ASection 37

…upon the judgment of Supreme Court in the cases of Calcutta Company Ltd. Vs. CIT, 37 ITR 1, CIT Vs. Associated Cement Companies Ltd, 172 ITR 257, Empire Jute Company Ltd. Vs. CIT, 124 ITR 01 and judgment of this Court in CIT Vs. Salora International Ltd. 308 ITR 199. 2011:DHC:2630-DB ITA No.10 of 2011 Page 5 of 5 17. We are in agreement with the aforesaid view taken by the Tribunal and hold that the expenditure was required to be allowed as revenue/business expenditure incurred in that year. The reasons given by us while allowing the advertisement and publicity expenditur…

CIT vs. Citi Financial Consumer Finance India Ltd

ITA/1820/2010HC Delhi30 Mar 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 37

…e year and there is a nexus between the expenditure of the assessee business and, therefore, this expenditure was allowable under Section 37 of the Act having regard to the principle laid down by this Court in the case of CIT Vs. Salora International Ltd. 308 ITR 199. The Tribunal further took the view that judgment of the Madras High ITA.1820/2010,1974/2010,01/2011,05/2011 Page 6 of 21 Court in Madras Fertilizers Ltd. (supra) had no application to the facts of this case. 6. Before us, Mrs. Bansal, learned Senior Counsel appearing for the Revenue did not m…

CIT vs. Citi Financial Consumer Finance India Ltd

ITA - 5 / 2011HC Delhi30 Mar 2011

Section 37

…year and there is a nexus between the expenditure of the assessee business and, therefore, this expenditure was allowable under Section 37 of the Act having regard to the principle laid down by this COUI't in the case of CIT Vs. Sadora international !Ltd. 308 ITR 199. The Tribunal further took the view that judgment of the Madras High ITA.182 0/20 10,1974/2010,01/2011,05/2011 Page 5i of 21 ~ 2011:DHC:14033-DB Court in Madras IFertffUizers !Ltd. (supra) had no application to the facts of this case. 6. Before us, Mrs. Bansal, learned Senior Counsel appearing for the Revenue did not make any attempt…