CIT v. Samtel India Ltd.

27 Taxmann.com 332High Court2012#8360 most cited

What is CIT v. Samtel India Ltd. authority for?

Excise duty paid on raw materials, which is not refunded when goods are returned, constitutes an expense deductible under Section 37(1) of the Income Tax Act.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Also referred to as

CIT v. Samtel India Ltd · Section 37(1) · MODVAT credit · excise duty · raw materials · deductible expense · manufacturing · returned goods

Also reported as

43 Taxmann 104

Sections most often in play

Section 10AASection 195Section 234BSection 234CSection 271(1)(c)Section 37(1)Section 80IA(8)Section 90

Issues it is cited on

section 80ia(8)section 9(1)(vii)(b)section 195(2)fees for included servicessection 90(2)business connectionsection 9(1)(vii)section 10aainterest u/s 234bsection 10asection 80iafees for technical services

Judgments citing CIT v. Samtel India Ltd.

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7366/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Nov 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1008/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 8081/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4716/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2893/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6332/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

M/S. Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1009/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Nov 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

DCIT, Circle-21(1), New Delhi vs. Religare Arts Initiative Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 7554/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Aug 2023AY 2013-14

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2013-14

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rohit Garg, CIT- DR
Section 143(3)Section 37Section 40A(2)(b)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI SHAMIM YAHYA ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2013-14 DCIT, Circle 21(1) Vs. Religare Arts Initiative Ltd. Room No. 202B, 2nd Floor, 2nd Floor, Rajlok Building, 24, C.R. Building, Nehru Place, I.P. Estate, New Delhi – 110 019 New Delhi – 110 002 PAN AADCR7075A (Appellant) (Respondent) Assessee by: Shri Rohit Jain, Advocate Ms. Somya Jain, CA Department by: Shri Rohit Garg, CIT- DR Date of Hearing: 13.07.2023 Date of 09.08.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Reven…

The Asstt. Commissioner of Income Tax, Kheda Circle, Kheda vs. Adf Foods Ltd., Kheda

In the result, appeal filed by the Revenue is dismissed

ITA 2776/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad22 Oct 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri Bhavin J. Marfatia, A.R
Section 10BSection 143(3)Section 263

…th regards to fulfillment of the stipulated conditions. The CBDT's instruction No. 2 of 2009 dated 09.03.2009, as referred to above in the show cause notice as well as the decision of the Hon'ble Delhi High Court in the case of CIT V/s. Regency Creations Ltd. 27 Taxmann.com 332, makes it mandatory that, the stipulated and enacted procedure has to be followed as per the intention of the Parliament. Secondly, the CBDT Instruction has also made it mandatory that the powers delegated by the Ministry of Commerce and Industries to the Development Commissioner for approval of 100% EOU status to any unit shall have to be…

The Royal Bank of Scotland N.V., Kolkata vs. DCIT, ( International Taxation) Cir-2(1), Kolkata

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 36/KOL/2017[2012-13]Status: DisposedITAT Kolkata14 Sept 2018AY 2012-13

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 36 & 1885/Kol/2017 Assessment Year : 2012-13 & 2013-14 M/S Royal Bank Of Scotland N.V. -Vs- Dcit (It), Circle-2(1), Kolkata [Pan: Aacca 6818 K] (Appellant) (Respondent)

For Appellant: Shri R. N. Bajoria, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 144C(13)Section 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 36 & 1885/Kol/2017 Assessment Year : 2012-13 & 2013-14 M/s Royal Bank of Scotland N.V. -vs- DCIT (IT), Circle-2(1), Kolkata [PAN: AACCA 6818 K] (Appellant) (Respondent) For the Assessee : Shri R. N. Bajoria, AR For the Department : Shri G. Mallikarjuna, CIT DR Date of Hearing : 07.09.2018 Date of Pronouncement : 14.09.2018 ORDER Per M.Balaganesh, AM 1. These two appeals arise out of the final assessment order passed by the Learned Deputy Commissioner of Income Tax (Internati…

The Royal Bank of Scotland N.V., Kolkata vs. DCIT, ( International Taxation) Cir-2(1), Kolkata

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 1885/KOL/2017[2013-14]Status: DisposedITAT Kolkata14 Sept 2018AY 2013-14

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 36 & 1885/Kol/2017 Assessment Year : 2012-13 & 2013-14 M/S Royal Bank Of Scotland N.V. -Vs- Dcit (It), Circle-2(1), Kolkata [Pan: Aacca 6818 K] (Appellant) (Respondent)

For Appellant: Shri R. N. Bajoria, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 144C(13)Section 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 36 & 1885/Kol/2017 Assessment Year : 2012-13 & 2013-14 M/s Royal Bank of Scotland N.V. -vs- DCIT (IT), Circle-2(1), Kolkata [PAN: AACCA 6818 K] (Appellant) (Respondent) For the Assessee : Shri R. N. Bajoria, AR For the Department : Shri G. Mallikarjuna, CIT DR Date of Hearing : 07.09.2018 Date of Pronouncement : 14.09.2018 ORDER Per M.Balaganesh, AM 1. These two appeals arise out of the final assessment order passed by the Learned Deputy Commissioner of Income Tax (Internati…

The Royal Bank of Scotland N.V., Kolkata vs. DCIT, (It) - 2(1), Kolkata

Accordingly, the Ground Nos. (iv) to (vi) raised by the revenue are dismissed

ITA 505/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Sept 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 503/Kol/2016 Assessment Year : 2011-12 Dcit (It), Circle-2(1), Kolkata -Vs- M/S Royal Bank Of Scotland N.V. [Pan: Aacca 6818 K] (Appellant) (Respondent) I.T.A No. 505/Kol/2016 Assessment Year : 2011-12 M/S Royal Bank Of Scotland N.V. -Vs- Dcit (It), Circle-2(1), Kolkata [Pan: Aacca 6818 K] (Appellant) (Respondent)

For Appellant: Shri R. N. Bajoria, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 144C(13)Section 144C(5)Section 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 503/Kol/2016 Assessment Year : 2011-12 DCIT (IT), Circle-2(1), Kolkata -vs- M/s Royal Bank of Scotland N.V. [PAN: AACCA 6818 K] (Appellant) (Respondent) I.T.A No. 505/Kol/2016 Assessment Year : 2011-12 M/s Royal Bank of Scotland N.V. -vs- DCIT (IT), Circle-2(1), Kolkata [PAN: AACCA 6818 K] (Appellant) (Respondent) For the Department : Shri G. Mallikarjuna, CIT DR For the Assessee : Shri R. N. Bajoria, AR Date of Hearing : 02.08.2018 Date of Pronouncement : 05.09.2018…

DCIT, Cir-2(1), Kolkata vs. M/S Royal Bank of Scotland N.V., Kolkata

Accordingly, the Ground Nos. (iv) to (vi) raised by the revenue are dismissed

ITA 503/KOL/2016[2012-2013]Status: DisposedITAT Kolkata05 Sept 2018AY 2012-2013

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 503/Kol/2016 Assessment Year : 2011-12 Dcit (It), Circle-2(1), Kolkata -Vs- M/S Royal Bank Of Scotland N.V. [Pan: Aacca 6818 K] (Appellant) (Respondent) I.T.A No. 505/Kol/2016 Assessment Year : 2011-12 M/S Royal Bank Of Scotland N.V. -Vs- Dcit (It), Circle-2(1), Kolkata [Pan: Aacca 6818 K] (Appellant) (Respondent)

For Appellant: Shri R. N. Bajoria, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 144C(13)Section 144C(5)Section 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 503/Kol/2016 Assessment Year : 2011-12 DCIT (IT), Circle-2(1), Kolkata -vs- M/s Royal Bank of Scotland N.V. [PAN: AACCA 6818 K] (Appellant) (Respondent) I.T.A No. 505/Kol/2016 Assessment Year : 2011-12 M/s Royal Bank of Scotland N.V. -vs- DCIT (IT), Circle-2(1), Kolkata [PAN: AACCA 6818 K] (Appellant) (Respondent) For the Department : Shri G. Mallikarjuna, CIT DR For the Assessee : Shri R. N. Bajoria, AR Date of Hearing : 02.08.2018 Date of Pronouncement : 05.09.2018…

CIT v. Samtel India Ltd. (27 Taxmann.com 332) — Cited in 13 Judgments | BharatTax