CIT v. Sterling Foods

237 ITR 579Supreme Court of India1999#247 most cited

What is CIT v. Sterling Foods authority for?

Income eligible for profit-linked deductions under sections like 80-IC or 10B must have a direct nexus to the eligible business activity or be derived from the industrial undertaking itself, and not merely attributable to it or arising from a post-manufacturing event.

311

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2007 to 2026.

Also referred to as

CIT v. Sterling Foods · 237 ITR 579 · section 80-IC · section 10B · profit-linked deductions · direct nexus · derived from industrial undertaking · eligible business activity · post-manufacturing event · income eligibility for deductions

Also reported as

104 Taxmann 204

Sections most often in play

Section 143(3)Section 115JBSection 80IBSection 14ASection 37(1)Section 80ICSection 92CASection 80HH
Read the full judgment

Issues it is cited on

section 80hsection 80hheligible businesssection 80ibdeduction under section 80iasection 80hhcsection 80isection 80icsection 80iadeduction u/s 80iagross total incomewritten down value

Judgments citing CIT v. Sterling Foods

DCIT RG 8(2), Mumbai vs. Proctor & Gamble Hygiene & Health Care Ltd, Mumbai

In the result the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 2446/MUM/2013[2008-09]Status: DisposedITAT Mumbai12 Dec 2023AY 2008-09

Bench: Shri Aby T Varkey & Shri Amarjit Singhita No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional Cit Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacp6332M Appellant .. Respondent

For Appellant: Yogesh Thar, Ms. SukanyaFor Respondent: Tushar Mohite
Section 143(2)Section 143(3)

…5/- - Whisper e-Line Unit INR 16,68,479/- Total INR 3,31,98,524/- 9.2. Relying upon the judgment of Hon’ble Supreme Court in the case of Pandian Chemicals Ltd. Vs. Commissioner of Income Tax: 262 ITR 278 (SC) and Commissioner of Income Tax Vs. Sterling Foods: 237 ITR 579 (SC), the Assessing Officer concluded that the above other income could not be considered as profits derived from industrial undertaking since the effective and immediate source of the said incomes was not the industrial undertakings. Thus, the Assessing Officer reduced the Other Income from the profits and gains derived from the industrial under…

Procter & Gamble Hygine & Health Care Ltd, Mumbai vs. Addl CIT Cir 8(2), Mumbai

In the result the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 1735/MUM/2013[2008-09]Status: DisposedITAT Mumbai12 Dec 2023AY 2008-09

Bench: Shri Aby T Varkey & Shri Amarjit Singhita No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional Cit Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacp6332M Appellant .. Respondent

For Appellant: Yogesh Thar, Ms. SukanyaFor Respondent: Tushar Mohite
Section 143(2)Section 143(3)

…5/- - Whisper e-Line Unit INR 16,68,479/- Total INR 3,31,98,524/- 9.2. Relying upon the judgment of Hon’ble Supreme Court in the case of Pandian Chemicals Ltd. Vs. Commissioner of Income Tax: 262 ITR 278 (SC) and Commissioner of Income Tax Vs. Sterling Foods: 237 ITR 579 (SC), the Assessing Officer concluded that the above other income could not be considered as profits derived from industrial undertaking since the effective and immediate source of the said incomes was not the industrial undertakings. Thus, the Assessing Officer reduced the Other Income from the profits and gains derived from the industrial under…

Addl CIT RG 8(2), Mumbai vs. Proctor & Gamble Hyginene & Health Care Ltd, Mumbai

In the result the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 3566/MUM/2012[2007-08]Status: DisposedITAT Mumbai12 Dec 2023AY 2007-08

Bench: Shri Aby T Varkey & Shri Amarjit Singhita No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional Cit Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacp6332M Appellant .. Respondent

For Appellant: Yogesh Thar, Ms. SukanyaFor Respondent: Tushar Mohite
Section 143(2)Section 143(3)

…5/- - Whisper e-Line Unit INR 16,68,479/- Total INR 3,31,98,524/- 9.2. Relying upon the judgment of Hon’ble Supreme Court in the case of Pandian Chemicals Ltd. Vs. Commissioner of Income Tax: 262 ITR 278 (SC) and Commissioner of Income Tax Vs. Sterling Foods: 237 ITR 579 (SC), the Assessing Officer concluded that the above other income could not be considered as profits derived from industrial undertaking since the effective and immediate source of the said incomes was not the industrial undertakings. Thus, the Assessing Officer reduced the Other Income from the profits and gains derived from the industrial under…

Procter & Gamble Hygiene & Health Care Ltd, Mumbai vs. Addl CIT Cir 8(2), Mumbai

In the result the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 3518/MUM/2012[2007-08]Status: DisposedITAT Mumbai12 Dec 2023AY 2007-08

Bench: Shri Aby T Varkey & Shri Amarjit Singhita No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional Cit Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacp6332M Appellant .. Respondent

For Appellant: Yogesh Thar, Ms. SukanyaFor Respondent: Tushar Mohite
Section 143(2)Section 143(3)

…5/- - Whisper e-Line Unit INR 16,68,479/- Total INR 3,31,98,524/- 9.2. Relying upon the judgment of Hon’ble Supreme Court in the case of Pandian Chemicals Ltd. Vs. Commissioner of Income Tax: 262 ITR 278 (SC) and Commissioner of Income Tax Vs. Sterling Foods: 237 ITR 579 (SC), the Assessing Officer concluded that the above other income could not be considered as profits derived from industrial undertaking since the effective and immediate source of the said incomes was not the industrial undertakings. Thus, the Assessing Officer reduced the Other Income from the profits and gains derived from the industrial under…

Procter & Gamble Hygiene & Health Care Ltd., Mumbai vs. Addl.C.I.T. Cir. 8(2), Mumbai

In the result the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 2277/MUM/2012[2006-07]Status: DisposedITAT Mumbai12 Dec 2023AY 2006-07

Bench: Shri Aby T Varkey & Shri Amarjit Singhita No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional Cit Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacp6332M Appellant .. Respondent

For Appellant: Yogesh Thar, Ms. SukanyaFor Respondent: Tushar Mohite
Section 143(2)Section 143(3)

…5/- - Whisper e-Line Unit INR 16,68,479/- Total INR 3,31,98,524/- 9.2. Relying upon the judgment of Hon’ble Supreme Court in the case of Pandian Chemicals Ltd. Vs. Commissioner of Income Tax: 262 ITR 278 (SC) and Commissioner of Income Tax Vs. Sterling Foods: 237 ITR 579 (SC), the Assessing Officer concluded that the above other income could not be considered as profits derived from industrial undertaking since the effective and immediate source of the said incomes was not the industrial undertakings. Thus, the Assessing Officer reduced the Other Income from the profits and gains derived from the industrial under…

Addl CIT RG 8(2), Mumbai vs. Proctor & Gamble Hygiene & Health Care Ltd, Mumbai

In the result the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 2167/MUM/2012[2006-07]Status: DisposedITAT Mumbai12 Dec 2023AY 2006-07

Bench: Shri Aby T Varkey & Shri Amarjit Singhita No.3518 & 2277/Mum/2012 Procter & Gamble Hygiene Vs. Additional Cit Circle 8(2) & Healthcare Limited Mumbai -400020 P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East) Mumbai – 400009 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacp6332M Appellant .. Respondent

For Appellant: Yogesh Thar, Ms. SukanyaFor Respondent: Tushar Mohite
Section 143(2)Section 143(3)

…5/- - Whisper e-Line Unit INR 16,68,479/- Total INR 3,31,98,524/- 9.2. Relying upon the judgment of Hon’ble Supreme Court in the case of Pandian Chemicals Ltd. Vs. Commissioner of Income Tax: 262 ITR 278 (SC) and Commissioner of Income Tax Vs. Sterling Foods: 237 ITR 579 (SC), the Assessing Officer concluded that the above other income could not be considered as profits derived from industrial undertaking since the effective and immediate source of the said incomes was not the industrial undertakings. Thus, the Assessing Officer reduced the Other Income from the profits and gains derived from the industrial under…

Nhdc Limited, Bhopal vs. DCIT - 3(1), Bhopal

In the result, the appeal of the revenue is dismissed, Cross appeal of the assesse is partly allowed for statistical purposes and CO is dismissed being infructuous

ITA 40/IND/2021[2015-16]Status: DisposedITAT Indore11 Dec 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninhdc Limited Dcit, 3(1) F-01, Nhdc Parisar, Shyamla Bhopal Vs. Hills Bhopal -462013 (Appellant / Assessee) (Revenue) Pan: Aabcn 1732G Dcit, 3(1) Nhdc Limited Bhopal F-01, Nhdc Parisar, Vs. Shyamla Hills Bhopal -462013 (Appellant / Revenue) (Assessee) Pan: Aabcn 1732G

Section 143(3)Section 80I

…lly not forming part of the income from eligible business of the assessee. The AO has relied upon the judgment of Hon’ble Supreme Court in case of Page 3 of 19 ITA No.316/Ind/2020 & ITANo.20/Ind/2021 & CO NO.03/Ind/20219 NHDC Ltd. Page 4 of 19 Sterling Foods 237 ITR 53 and held that there is no direct nexus between the income and the industrial undertaking eligible for deduction u/s 80IA. Ld. DR has relied upon the order of the AO. 5. On the other hand, Ld. Counsel for the assessee has submitted that the CIT(A) has allowed the claim of the assessee by considering the fact that the Central Electricity Regulatory…

DCIT 3 (1), Bhopal vs. M/S Nhdc Ltd, Bhopal

In the result, the appeal of the revenue is dismissed, Cross appeal of the assesse is partly allowed for statistical purposes and CO is dismissed being infructuous

ITA 316/IND/2020[2015-16]Status: DisposedITAT Indore11 Dec 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninhdc Limited Dcit, 3(1) F-01, Nhdc Parisar, Shyamla Bhopal Vs. Hills Bhopal -462013 (Appellant / Assessee) (Revenue) Pan: Aabcn 1732G Dcit, 3(1) Nhdc Limited Bhopal F-01, Nhdc Parisar, Vs. Shyamla Hills Bhopal -462013 (Appellant / Revenue) (Assessee) Pan: Aabcn 1732G

Section 143(3)Section 80I

…lly not forming part of the income from eligible business of the assessee. The AO has relied upon the judgment of Hon’ble Supreme Court in case of Page 3 of 19 ITA No.316/Ind/2020 & ITANo.20/Ind/2021 & CO NO.03/Ind/20219 NHDC Ltd. Page 4 of 19 Sterling Foods 237 ITR 53 and held that there is no direct nexus between the income and the industrial undertaking eligible for deduction u/s 80IA. Ld. DR has relied upon the order of the AO. 5. On the other hand, Ld. Counsel for the assessee has submitted that the CIT(A) has allowed the claim of the assessee by considering the fact that the Central Electricity Regulatory…

ACIT 1(1), Mumbai vs. Blue Star Ltd, Mumbai

In the result, the appeal filed by the assessee is partly allowed and the appeal filed

ITA 5550/MUM/2011[2006-07]Status: DisposedITAT Mumbai30 Nov 2023AY 2006-07

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Blue Star Ltd. The Addl. Cit, Range 1(1), Kasturi Building, Mohan T Advani Aaykar Bhavan, Mumbai Vs. Chowk, Jamshedji Tata Road, Mumbai-400 020 Pan/Gir No. Aaacb 4487 D (Assessee) (Revenue) : The Addl. Cit, Range 1(1), Blue Star Ltd. Aaykar Bhavan, Mumbai Kasturi Building, Mohan T Advani Vs. Chowk, Jamshedji Tata Road, Mumbai-400 020 Pan/Gir No. Aaacb 4487 D (Revenue) : (Assessee)

For Appellant: Shri Niraj Sheth
Section 115Section 145ASection 250Section 40Section 43B

…re, it has not been allocated for computing deduction u/s. 80IB/80IC of the Act. The ld. AR relied on the order of the co-ordinate bench in the assessee’s case for A.Y. 2011-02 and further relied on the following decisions: 1. CIT vs. Sterling Foods [1999] 237 ITR 579 (SC) 2. National Fertilizers Limited 142 Taxman 5 (AAR) 3. CIT vs. Jiyajeerao Cotton Mills Limited 79 Taxman 51 (Calcutta HC) 4. CIT vs. C Parekh & Co. (India) Limited 29 ITR 661 (SC) 5. CIT vs. Maharashtra Sugar Mills Limited 82 ITR 452 (SC) 8 ITA No. 4792 & 5550/Mum/2011 (A.Y.2006-07) Blue Star Ltd. 14. The learned Departmental Representative…

Blue Star Ltd, Mumbai vs. Addl CIT RG 1(1), Mumbai

In the result, the appeal filed by the assessee is partly allowed and the appeal filed

ITA 4792/MUM/2011[2006-07]Status: DisposedITAT Mumbai30 Nov 2023AY 2006-07

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Blue Star Ltd. The Addl. Cit, Range 1(1), Kasturi Building, Mohan T Advani Aaykar Bhavan, Mumbai Vs. Chowk, Jamshedji Tata Road, Mumbai-400 020 Pan/Gir No. Aaacb 4487 D (Assessee) (Revenue) : The Addl. Cit, Range 1(1), Blue Star Ltd. Aaykar Bhavan, Mumbai Kasturi Building, Mohan T Advani Vs. Chowk, Jamshedji Tata Road, Mumbai-400 020 Pan/Gir No. Aaacb 4487 D (Revenue) : (Assessee)

For Appellant: Shri Niraj Sheth
Section 115Section 145ASection 250Section 40Section 43B

…re, it has not been allocated for computing deduction u/s. 80IB/80IC of the Act. The ld. AR relied on the order of the co-ordinate bench in the assessee’s case for A.Y. 2011-02 and further relied on the following decisions: 1. CIT vs. Sterling Foods [1999] 237 ITR 579 (SC) 2. National Fertilizers Limited 142 Taxman 5 (AAR) 3. CIT vs. Jiyajeerao Cotton Mills Limited 79 Taxman 51 (Calcutta HC) 4. CIT vs. C Parekh & Co. (India) Limited 29 ITR 661 (SC) 5. CIT vs. Maharashtra Sugar Mills Limited 82 ITR 452 (SC) 8 ITA No. 4792 & 5550/Mum/2011 (A.Y.2006-07) Blue Star Ltd. 14. The learned Departmental Representative…

Svp Industries Ltd., New Delhi vs. ACIT, Circle- 22(2), New Delhi

In the result, the appeals of the assessee are partly allowed in the manner as indicated above

ITA 4026/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Oct 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & M.Balaganesh

For Appellant: Shri M.P Rastogi, AdvFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 14ASection 80ASection 80J

…the business of processing of bio degradable waste has to be computed as per the provisions of the Act on standalone basis. He vehemently contended that the expression "derived" has been considered by the Supreme Court in the case of CIT vs. Sterling Foods in 237 ITR 579 wherein the Hon'ble Supreme Court held that there must be a direct nexus between the profits and gains and the industrial undertaking. 5. The ld. counsel placing reliance on the preposition rendered Hon’ble Apex Court in the case of Liberty India reported in 317 ITR 218 at page 233 (SC), contended that the Hon'ble Supreme Court held that such pro…

Svp Industries Ltd., New Delhi vs. ACIT Circle-22(2), New Delhi

In the result, the appeals of the assessee are partly allowed in the manner as indicated above

ITA 4025/DEL/2019[2012-13]Status: DisposedITAT Delhi13 Oct 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & M.Balaganesh

For Appellant: Shri M.P Rastogi, AdvFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 14ASection 80ASection 80J

…the business of processing of bio degradable waste has to be computed as per the provisions of the Act on standalone basis. He vehemently contended that the expression "derived" has been considered by the Supreme Court in the case of CIT vs. Sterling Foods in 237 ITR 579 wherein the Hon'ble Supreme Court held that there must be a direct nexus between the profits and gains and the industrial undertaking. 5. The ld. counsel placing reliance on the preposition rendered Hon’ble Apex Court in the case of Liberty India reported in 317 ITR 218 at page 233 (SC), contended that the Hon'ble Supreme Court held that such pro…

ACIT, Circle - 2(1), Kolkata vs. M/S. Ixia Technologies Pvt. Limited, Kolkata

In the result, appeal of the revenue is dismissed

ITA 2292/KOL/2018[2009-10]Status: DisposedITAT Kolkata11 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2009-10 Assistant Commissioner Of Ixia Technologies Pvt. Income-Tax, Circle-2(1), Limited (Now Merged With Kolkata. Keysight Technologies India Vs. Pvt. Limited) Infinity Tower-Ii, Block-Gp, Sector-V, 8Th Floor, Salt Lake City, Kolkata-700091. (Pan: Aaccc5468K) (Appellant) (Respondent)

For Appellant: Shri Rahul Shah, ARFor Respondent: Shri B. K. Singh, JCIT, Sr. DR
Section 10Section 10ASection 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Assistant Commissioner of Ixia Technologies Pvt. Income-tax, Circle-2(1), Limited (now merged with Kolkata. Keysight Technologies India Vs. Pvt. Limited) Infinity Tower-II, Block-GP, Sector-V, 8th Floor, Salt lake City, Kolkata-700091. (PAN: AACCC5468K) (Appellant) (Respondent) Present for: Appellant by : Shri Rahul Shah, AR Respondent by : Shri B. K. Singh, JCIT, Sr. DR Date of Hearing : 24.07.2023 Date of Pronouncement : 11.10.2023 ORDER PER GIRISH…

J.P Tobacco Product Pvt. Ltd., Damoh vs. Assistant Commissioner of Income Tax, Circle, Sagar

In the result, the appeal filed by the assessee is dismissed as indicated above

ITA 124/JAB/2008[2005-06]Status: DisposedITAT Jabalpur22 Sept 2023AY 2005-06

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalej.P.Tobacco Products Vs Asst.Cit, Pvt.Ltd., Patharia Phatak, Circle-Sagar (M.P.) Damoh (M.P) (Appellant) (Respondent) Pan No.Aaacj7141G Assessee By Shri G.N.Purohit, Sr.Adv. & Shri Abhijeet Shrivastava, Adv. Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 15/09/2023 Date Of Pronouncement 22/09/2023

Section 80Section 801ASection 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER J.P.Tobacco Products vs Asst.CIT, Pvt.Ltd., Patharia Phatak, Circle-Sagar (M.P.) Damoh (M.P) (Appellant) (Respondent) PAN No.AAACJ7141G Assessee By Shri G.N.Purohit, Sr.Adv. & Shri Abhijeet Shrivastava, Adv. Revenue By Shri Rajesh Kumar Gupta, Sr.DR Date of hearing 15/09/2023 Date of Pronouncement 22/09/2023 O R D E R PER OM PRAKASH KANT, A.M.: This appeal was earlier adjudicated by the Income-tax Appellate Tribunal ( in short “the Tribunal”) on 30.09.2009 howeve…

DCIT-3(2)(1), Mumbai vs. Syntel Private Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 1972/MUM/2023[2016-2017]Status: DisposedITAT Mumbai08 Sept 2023AY 2016-2017

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2016-17 Dcit-3(2)(1), Syntel Private Limited, Room No. 608, 6Th Floor, Unit No. 112 Sdf Iv, Seepz Aayakar Bhavan, M.K. Road, Vs. Andheri East Mumbai-400096. Mumbai-400020. Pan No. Aaacs 8305 D Appellant Respondent

For Appellant: Mr. Harsh M. KapadiaFor Respondent: Mr. Dr. Kishor Dhule, CIT-DR
Section 10ASection 80A(5)

…the case of relied on the decision of the Hon’ble Supreme Court in the case of relied on the decision of the Hon’ble Supreme Court in the case of Pandian Chemicals Ltd. v. CIT 262 ITR 278 Pandian Chemicals Ltd. v. CIT 262 ITR 278 and and CIT v. Sterling Foods 237 ITR 579. Foods 237 ITR 579. The Assessing Officer also relied on the The Assessing Officer also relied on the f the Hon’ble Supreme Court in the case of Cambay decision of the Hon’ble Supreme Court in the case of f the Hon’ble Supreme Court in the case of Electrical Supply Industrial Company Ltd. Electrical Supply Industrial Company Ltd. v. CIT Gujarat v…

Va Tech Wabag Limited, Chennai vs. ACIT, Chennai

Appeal is allowed for statistical purposes

ITA 807/CHNY/2016[2011-12]Status: DisposedITAT Chennai31 Aug 2023AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Dr. S. Palanikumar, CIT
Section 143(3)Section 144C(5)Section 92B

…has entered into an agreement with local authorities for developing infrastructure facilities and hence, the assessee has claimed deduction u/s. 80IA(4) of the Act. The A.O relying on the decision of Hon’ble Supreme Court in the case of CIT vs. Sterling Foods 237 ITR 579 (SC) has not allowed the claim of the assessee and also held that the assessee is actually is a contractor, therefore, the A.O disallowed the claim of deduction by observing as under: “Hence, based on the above facts and circumstances of the case and the detailed examination of the contract agreements, it is concluded that the assessee is not eli…

DCIT, Chennai vs. V.A. Tech Wabag Limited, Chennai

Appeal is allowed for statistical purposes

ITA 953/CHNY/2015[2010-11]Status: DisposedITAT Chennai31 Aug 2023AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Dr. S. Palanikumar, CIT
Section 143(3)Section 144C(5)Section 92B

…has entered into an agreement with local authorities for developing infrastructure facilities and hence, the assessee has claimed deduction u/s. 80IA(4) of the Act. The A.O relying on the decision of Hon’ble Supreme Court in the case of CIT vs. Sterling Foods 237 ITR 579 (SC) has not allowed the claim of the assessee and also held that the assessee is actually is a contractor, therefore, the A.O disallowed the claim of deduction by observing as under: “Hence, based on the above facts and circumstances of the case and the detailed examination of the contract agreements, it is concluded that the assessee is not eli…

Procter & Gamgle Hygiene& Healthcare, Ltd, Mumbai vs. ACIT Cir 7(1), Mumbai

Appeals are partly allowed

ITA 6591/MUM/2010[2004-05]Status: DisposedITAT Mumbai25 Aug 2023AY 2004-05
For Appellant: Shri Yogesh TharFor Respondent: Shri Gaurav Batham
Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Procter & Gamble Hygiene & Healthcare Ltd., P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East), Mumbai - 400009 [PAN: AAACP6332M] …………… Appellant Vs Assistant Commissioner of Income Respondent ……………. Tax – Circle 7(1), Mumbai Deputy Commissioner of Income Tax, Circle 8(2), Mumbai, Room No. 216-A, Aayakar Bhawan, M.K. Road, Mumbai …………… Appellant Vs Procter & Gamble Hygiene & Healthcare Ltd., P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East), Mumbai - 400009 ………………

Addl CIT RG 7(1), Mumbai vs. Proctor & Gamble Hygiene & Healthcare Ltd, Mumbai

Appeals are partly allowed

ITA 6549/MUM/2010[2004-05]Status: DisposedITAT Mumbai25 Aug 2023AY 2004-05
For Appellant: Shri Yogesh TharFor Respondent: Shri Gaurav Batham
Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Procter & Gamble Hygiene & Healthcare Ltd., P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East), Mumbai - 400009 [PAN: AAACP6332M] …………… Appellant Vs Assistant Commissioner of Income Respondent ……………. Tax – Circle 7(1), Mumbai Deputy Commissioner of Income Tax, Circle 8(2), Mumbai, Room No. 216-A, Aayakar Bhawan, M.K. Road, Mumbai …………… Appellant Vs Procter & Gamble Hygiene & Healthcare Ltd., P & G Plaza Cardinal Gracias Road, Chakkala, Andheri (East), Mumbai - 400009 ………………

Mmtc Ltd vs. DCIT, Circle-5(1)

The appeal is allowed, with aforesaid consequences, as directed in ground wise findings

ITA 1722/DEL/2006[2003-2004]Status: DisposedITAT Delhi30 Jun 2023AY 2003-2004

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmam/S. Mmtc Ltd., Scope Vs. Dcit, Complex, Circle-5(1) Core 1,7, Institutional Area, New Delhi Lodhi Road, New Delhi- 110003 Pan : (Appellant) (Respondent)

Section 143(3)Section 44ASection 80Section 80H

…nd the matter on record it can be observe that in the case in had the Ld. AO referred to the Judgment of Hon’ble Supreme Court in Cambay Electric Supply vs The Commissioner Of Income Tax 113 ITR 84 and Commissioner Of Income Tax, vs Sterling Foods, Mangalore, 237 ITR 579, to hold the disputed incomes to be not derived from export. In these two judgments, it was primarily held that the expression "attributable to" was wider in import than the expression "derived from". 14. To understand and examine, how far and fair the Ld. AO was, to rely these two judgments alone and reach a conclusion the first thing that this…