CIT v. Sayaji Iron & Steel Co.

102 ITD 134Income Tax Appellate Tribunal2006#21956 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2019.

Judgments citing CIT v. Sayaji Iron & Steel Co.

M/S. VICHITRA CONSTRUCTIONS PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

ITA 5048/DEL/2015[2011-12]Status: DisposedITAT Delhi27 May 2019AY 2011-12

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

…her submitted that without prejudice, in case of a company no disallowance can be made on account of personal expenditure. The Ld. AR relied upon the following judgments: " CIT v Sayaji Iron & Steel Co. 253 ITR 749 (Guj) " Coca Cola India Ltd. vs. JCIT (2006) 102 ITD 134 (Pune) " LavridsKnudsanMaskinfabrik (India) Ltd. vs. Addl. CIT (2006) 102 TTJ (Pune) 882 " DCIT VS Haryana Oxygen Ltd. (1999) 76 ITD (Del) 32 " Dinesh Mills Ltd. v. CIT (2002) 254 ITR 673 (Guj) " CIT vs. S.S.P. (P) Ltd. (2011) 202 Taxman 386 (P&H) " Friends Clearing Agency (P) Ld. Vs. CIT (2011) 332 ITR 269 (Del) ) 37. The Ld. DR relied upon Ass…

M/S. VICHITRA CONSTRUCTIONS PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

ITA 5047/DEL/2015[2010-11]Status: DisposedITAT Delhi27 May 2019AY 2010-11

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

…her submitted that without prejudice, in case of a company no disallowance can be made on account of personal expenditure. The Ld. AR relied upon the following judgments: " CIT v Sayaji Iron & Steel Co. 253 ITR 749 (Guj) " Coca Cola India Ltd. vs. JCIT (2006) 102 ITD 134 (Pune) " LavridsKnudsanMaskinfabrik (India) Ltd. vs. Addl. CIT (2006) 102 TTJ (Pune) 882 " DCIT VS Haryana Oxygen Ltd. (1999) 76 ITD (Del) 32 " Dinesh Mills Ltd. v. CIT (2002) 254 ITR 673 (Guj) " CIT vs. S.S.P. (P) Ltd. (2011) 202 Taxman 386 (P&H) " Friends Clearing Agency (P) Ld. Vs. CIT (2011) 332 ITR 269 (Del) ) 37. The Ld. DR relied upon Ass…

DCIT, NEW DELHI vs. M/S. ASAS INVESTMENTS PVT. LTD., NEW DELHI

In the result, the appeal of the department is dismissed

ITA 4359/DEL/2016[2012-13]Status: DisposedITAT Delhi28 Apr 2017AY 2012-13

Bench: Shri N. K. Saini

For Appellant: Ms. Rano Jain, Adv. &For Respondent: Sh. Rajesh Kumar, Sr. DR

…tion of business of the company and as the assessee company is an inanimate person, no personal element was involved. The reliance was placed on the following case laws: " CIT Vs Sayaji Iron & Steel Co. 253 ITR 749 (Guj.) " Coca Cola India Ltd. Vs JCIT (2006) 102 ITD 134 (Pune) " Lavrids Knudsan Maskin Fabrik (India) Ltd. Vs Addl. CIT (2006) 102 TTJ (Pune) 882 " DCIT Vs Haryana Oxygen Ltd. (1999) 76 ITD (Del) 32 " Dinesh Mills Ltd. Vs CIT (2002) 254 ITR 673 (Guj.) " CIT Vs S.S.P. (P) Ltd. (2011) 202 Taxman 386 (P&H) " Friends Clearing Agency (P) Ltd. Vs CIT (2011) 332 ITR 269 (Del.) 9. It was further submitted th…