What is CIT v. Spice Distribution Ltd. authority for?

Expenses incurred by an assessee are considered revenue in nature if they are ongoing and incurred for the purpose of earning profits, rather than for establishing the profit-earning machinery.

How many judgments cite CIT v. Spice Distribution Ltd.?

13 judgments on BharatTax cite CIT v. Spice Distribution Ltd. (54 Taxmann.com 325), spanning 2017 to 2022.

CIT v. Spice Distribution Ltd. (54 Taxmann.com 325)

DCIT, Circle-16(1), New Delhi vs. Magic Bricks Reality Services Ltd, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6295/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Aug 2022AY 2015-16

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Ms. Neha Gupta, C. AFor Respondent: Sr. D. R

Section 143(3)

…I.T.A. No. 6295/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A No. 6295/Del/2018 िनधा"रणवष"/Assessment Year: 2015-16 DCIT Magic Bricks Reality बनाम Circle : 16 (1), Services Limited, Vs. New Delhi. 10, Darya Ganj, New Delhi – 110 002. PAN : AAICM8228P अपीलाथ" / Appellant ""यथ" / Respondent Shri Mukesh Gupta, C. A.; & िनधा"रतीक"ओरसे / Assessee by : Ms. Neha Gupta, C. A.; Ms. Garima Sharma, राज"वक"ओरसे / Department by : Sr. D. R.; सुनवाईक"तारीख/ Date of hearing : 07/06/2022 उ"ोषणाक"…

Huawei Telecommunications (India) Company Pvt. Ltd., Gurgaon vs. ACIT, Circle- 2(1), Gurgaon

ITA 7510/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Feb 2021AY 2013-14

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Deepark Chopra, AdvocateFor Respondent: Shri Surender Pal, CIT DR

Section 143Section 144CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.7509/Del./2017 (Assessment Year : 2012-13) ITA No.7510/Del./2017 (Assessment Year : 2013-14) Huawei Telecommunications (India) Pvt. Ltd., vs. DCIT, Circle 2 (1), 7th Floor, Tower A, Spaze I-Tech Park, New Delhi. Sohna Road, Sector 49, Gurgaon – 122 002. (PAN : AABCH1376E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Deepark Chopra, Advocate Shri Harpreet S. Ajmani, Advocate Shri Rohan Khare, Advocate Ms. Sehr Chopra, Advocate REV…

Huawei Telecommunications (India) Company Pvt. Ltd., Gurgaon vs. ACIT, Circle- 2(1), Gurgaon

ITA 7509/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Feb 2021AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Deepark Chopra, AdvocateFor Respondent: Shri Surender Pal, CIT DR

Section 143Section 144CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.7509/Del./2017 (Assessment Year : 2012-13) ITA No.7510/Del./2017 (Assessment Year : 2013-14) Huawei Telecommunications (India) Pvt. Ltd., vs. DCIT, Circle 2 (1), 7th Floor, Tower A, Spaze I-Tech Park, New Delhi. Sohna Road, Sector 49, Gurgaon – 122 002. (PAN : AABCH1376E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Deepark Chopra, Advocate Shri Harpreet S. Ajmani, Advocate Shri Rohan Khare, Advocate Ms. Sehr Chopra, Advocate REV…

Acer India Private Limited, Bangalore vs. Asst. C.I.T., Bangalore

In the result appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 458/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Feb 2020AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A 458/Bang/2016 Assessment Year : 2011 – 12 M/S. Acer India Pvt. Ltd., Assistant Commissioner Of Embassy Heights, 6Th Floor, Income Tax, Vs. No. 13, Magrath Road, Circle – 1(1) (1), Next To Hosmat Hospital, Bangalore. Bangalore – 560 025. Pan No : Aacca1237A Appellant Respondent & It(Tp)A 473/Bang/2016 Assessment Year : 2011 – 12 Assistant Commissioner Of M/S. Acer India Pvt. Ltd., Income Tax, Embassy Heights, No. 13, Vs. Circle – 1(1) (1), 6Th Floor, Magrath Road, Bangalore. Next To Hosmat Hospital, Bangalore – 560 025. Pan No : Aacca1237A Appellant Respondent Appellant By : Shri. Chavali Narayan, Ca Respondent By : Mr. Muzaffar Hussain, Cit - Dr Date Of Hearing : 29-01-2020 Date Of Pronouncement : 18-02-2020 Order Per Beena Pillaipresent Cross Appeals Are Filed By Assessee As Well As Revenue Against Order Dated 21/01/16 Passed By Ld. Acit Circle – 1(1)(1)

For Appellant: Shri. Chavali Narayan, CAFor Respondent: Mr. Muzaffar Hussain, CIT - DR

Section 142Section 143Section 40

…orted in (2013) 35 Taxmann.com 637, decision of Hon’ble Bombay High Court in case of CIT vs Asian Paints (India) Ltd., reported in (2016) 75 Taxmann.com 152 and decision of Hon’ble Delhi High Court in case of CIT vs Spice Distribution Ltd., reported in (2015) 54 Taxmann.com 325. Ld. AR submitted that all these decisions are placed in paper book at page 307-316. 13.2 On the contrary, Ld. CIT DR placed reliance upon orders passed by authorities below. 13.3 We have perused submissions advanced by both sides in light of records placed before us. In the decisions relied upon by Ld. AR Hon’ble Courts have discussed the…