What is CIT v. Sundaram Industries Ltd. authority for?

Expenditure incurred for obtaining club membership and its annual subscription is allowable as a deduction if it is for the purpose of business, even if there are incidental personal benefits to directors. The primary purpose must be to promote the company's business interests through networking and enhancing social status.

How many judgments cite CIT v. Sundaram Industries Ltd.?

58 judgments on BharatTax cite CIT v. Sundaram Industries Ltd. (240 ITR 335), spanning 2016 to 2025.

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

It is most often cited in judgments turning on Section 37(1), Section 14A, Section 250, Section 69C, Section 10(38), Section 115-BBE(2).

CIT v. Sundaram Industries Ltd. (240 ITR 335)

Vic Enterprises Pvt. Ltd., New Delhi vs. ACIT Circle 26(2), New Delhi

In the result, all the issues raised in the captioned appeals are decided

ITA 3418/DEL/2019[2011-12]Status: DisposedITAT Delhi31 Aug 2022AY 2011-12

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri M.P. Rastogi CAFor Respondent: Shri Ramdhan Meena, Sr.D.R

Section 143(3)Section 14ASection 271(1)(c)Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.3416, 3417, 3418/Del/2019 Assessment Years 2010-11, 2011-12 & 2013-14 VIC Enterprises Pvt. Ltd., v. ACIT, Circle-26(2), 4th Floor, Punjabi Bhawan, 10, New Delhi. Rouse Avenue, New Delhi. TAN/PAN: AAACV0132B (Appellant) (Respondent) Appellant by: Shri M.P. Rastogi CA Respondent by: Shri Ramdhan Meena, Sr.D.R. Date of hearing: 29 08 2022 Date of pronouncement: 08 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: All the three captioned appeals filed by t…

Vic Enterprises Pvt. Ltd., New Delhi vs. ACIT Circle 26(2), New Delhi

In the result, all the issues raised in the captioned appeals are decided

ITA 3417/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Aug 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri M.P. Rastogi CAFor Respondent: Shri Ramdhan Meena, Sr.D.R

Section 143(3)Section 14ASection 271(1)(c)Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.3416, 3417, 3418/Del/2019 Assessment Years 2010-11, 2011-12 & 2013-14 VIC Enterprises Pvt. Ltd., v. ACIT, Circle-26(2), 4th Floor, Punjabi Bhawan, 10, New Delhi. Rouse Avenue, New Delhi. TAN/PAN: AAACV0132B (Appellant) (Respondent) Appellant by: Shri M.P. Rastogi CA Respondent by: Shri Ramdhan Meena, Sr.D.R. Date of hearing: 29 08 2022 Date of pronouncement: 08 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: All the three captioned appeals filed by t…

Vic Enterprises Pvt. Ltd., New Delhi vs. ACIT Circle 26(2), New Delhi

In the result, all the issues raised in the captioned appeals are decided

ITA 3416/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Aug 2022AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri M.P. Rastogi CAFor Respondent: Shri Ramdhan Meena, Sr.D.R

Section 143(3)Section 14ASection 271(1)(c)Section 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.3416, 3417, 3418/Del/2019 Assessment Years 2010-11, 2011-12 & 2013-14 VIC Enterprises Pvt. Ltd., v. ACIT, Circle-26(2), 4th Floor, Punjabi Bhawan, 10, New Delhi. Rouse Avenue, New Delhi. TAN/PAN: AAACV0132B (Appellant) (Respondent) Appellant by: Shri M.P. Rastogi CA Respondent by: Shri Ramdhan Meena, Sr.D.R. Date of hearing: 29 08 2022 Date of pronouncement: 08 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: All the three captioned appeals filed by t…

Vishwa Industrial Co. Ltd., Kolkata vs. DCIT, Cir (1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 39/KOL/2022[2018-19]Status: HeardITAT Kolkata07 Jul 2022AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 139(1)Section 143(1)Section 145ASection 2(24)(x)Section 36(1)(va)Section 44A

…assessee under the 4 A.Y. 2018-2019 Vishwa Industrial Co. Limited adjustment made by the ld. Assessing Officer. This issue is settled in a number of cases. The decision of the Hon’ble Madras High Court in the case of CIT –vs.- Sundaram Industries Limited [240 ITR 335 (Mad.), where it was held that expenditure incurred for obtaining membership in the Club and its annual subscription is allowable expenditure. The submissions made by the assessee in this regard before the lower authorities read as under:- “3.4. Reliance was also placed on the decision of the Hon’ble Madras High court in the case of CIT Vs Sundar…

M/S Rebar Design & Detail Pv. Ltd., Chennai vs. DCIT, Corporate Range VI, Chennai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 319/CHNY/2021[2018-19]Status: DisposedITAT Chennai08 Jun 2022AY 2018-19

Bench: Shri V. Durga Rao & Shri Girish Agrawalआयकर अपील सं./Ita No.: 319/Chny/2021 िनधा"रण वष" /Assessment Year: 2018-19 M/S. Rebar Design & Detail Pvt Dcit, Ltd., V. Cpc, 45, Chamiers Road, Bangalore. R A Puram, Chennai- 600 028. Pan: Aaecr-2348-K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Abhishek Murali, Ca ""यथ" क" ओर से/Respondent By : Shri. Ar V Sreenivasan, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 01.06.2022 घोषणा क" तार"ख/Date Of Pronouncement : 08.06.2022

For Appellant: Shri. Abhishek Murali, CAFor Respondent: Shri. AR V Sreenivasan, Addl. CIT

Section 143(1)

…ription of clubs, the financial results of the company had significantly improved. Ld. Counsel relied on certain decision, one in the case of CIT vs United Glass Mfg. Co. Ltd [2012] 28 taxmann.com 429 (SC) and another in the case of CIT vs Sundaram Industries 240 ITR 335 (Mad). 7. While disposing the appeal, Ld. CIT(A) noted that DCIT, CPC, Bangalore had disallowed the claim made by the assessee towards membership and subscription expenses for which the data was captured form the tax audit report filed in Form 3CD by the assessee itself. In Form 3CD, clause 21(a) contains the details of amount debited to the pro…

Gujarat Pipavav Ports Ltd., Mumbai vs. ITO -14(1)(1), Mumbai

In the result appeal of the assessee for A

ITA 3361/MUM/2019[2015-16]Status: DisposedITAT Mumbai31 Mar 2022AY 2015-16

Section 143(3)Section 37(1)

…ief by placing reliance on the aforesaid decision of the Hon‟ble Jurisdictional High Court and also M/s. Gujarat Pipavav Port Ltd., placing reliance on the decision of the Hon‟ble Madras High Court in the case of CIT vs. Sundaram Industries Ltd., reported in 240 ITR 335 (Mad). Since, the issue is covered in favour of the assessee by various High Courts including the Hon‟ble Jurisdictional High Court and the decision of the Hon‟ble Supreme Court referred to supra, the reliance placed by the ld. AO on various Tribunal decisions would be of no relevance and accordingly, we hold that the order of the ld. CIT(A) gran…

Ashwin Shetty, Bangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

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

ITA 600/BANG/2021[2018-19]Status: DisposedITAT Bangalore31 Mar 2022AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19 Shri Ashwin Shetty, The Assistant No. 63/A, 13Th Cross, Commissioner Of J.P. Nagar 3Rd Phase, Income Tax, Bangalore – 560 078. Cpc, Pan: Anaps7985B Vs. Bangalore. Appellant Respondent Assessee By : Shri S.N. Shyanbhag, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 17-03-2022 Date Of Pronouncement : 31-03-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 09.09.2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2018-19 On Following Grounds Of Appeal: “1. The Learned Commissioner Of Appeals Has Erred In Confirming The Addition Of Rs.16,11,013/-Being Belated Payment Of Employees Contribution Of Esi & Pf Paid Before Due Date For Filing The Return Of Income & An Amount Of Rs.18,362/- Being Club Expenses Incurred By The Employees Made By The A.O. Cpc In 143(1) Proceedings. 2. The Cit(A) Erred In Holding That The Amendment By Way Explanation 2 To Section 36(1) (Va) & Explanation 5 To The Section 43B Made In The Finance Act 2021 Has Retrospective Effect As Such The Decisions Relied On By The Appellant Are Not Applicable.

For Appellant: Shri S.N. Shyanbhag, Advocate

Section 139(1)Section 143(1)Section 250Section 36(1)Section 36(1)(va)Section 43B

…s. 8. In the present case also the assessee has incurred the expenses on account of club membership fees for the employees and to entertain customers. An identical issue the Hon’ble Madras High Court in the case of CIT Vs. Sundaram Industries Ltd. reported in 240 ITR 335 held as under: Page 4 of 8 “Section 37 postulates that any expenditure laid out or expended wholly and exclusively for the purpose of the business or profession shall be allowed in computing the income of the assessee. The essential requirement for claiming the deduction of the expenditure is that the expenditure should have been incurred wholly…

M/S. Technova Taps India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 1455/BANG/2019[2017-18]Status: DisposedITAT Bangalore27 Dec 2021AY 2017-18

For Appellant: Shri H. Anil Kumar, CA

Section 143(1)(a)Section 37Section 37(1)

…s. 6. In the present case also the assessee has incurred the expenses on account of club membership fees for the employees and to entertain customers. An identical issue the Hon’ble Madras High Court in the case of CIT Vs. Sundaram Industries Ltd. reported in 240 ITR 335 held as under: “Section 37 postulates that any expenditure laid out or expended wholly and exclusively for the purpose of the business or profession shall be allowed in computing the income of the assessee. The essential requirement for claiming the deduction of the expenditure is that the expenditure should have been incurred wholly and exclusiv…

Addl. CIT, Special Range-7, New Delhi vs. Rites Ltd., New Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 7319/DEL/2018[2015-16]Status: DisposedITAT Delhi14 Dec 2021AY 2015-16

Bench: Shri R.K. Panda & Shri Kuldip Singh, Member Assessment Year: 2015-16 Addl. Cit, Vs. Rites Ltd., Special Range-7, Scope Building, New Delhi. Scope Minar, Laxmi Nagar, New Delhi. Pan : Aaacr0830Q (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi, Advocate Revenue By : Shri Atiq Ahmed, Sr. Dr Date Of Hearing : 27.10.2021 Date Of Pronouncement : 14.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 23Rd August, 2018 Of The Cit(A)-38, New Delhi, Relating To Assessment Year 2015- 16. 2. Ground Of Appeal No.1 By The Revenue Reads As Under:- “1. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Erred In Law In Deleting Disallowance Of Rs. 1,17,21,750/- U/S 14A Read With Rule 8D Ignoring The Mandatory Provision Of Rule 8D.”

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Atiq Ahmed, Sr. DR

Section 10(34)Section 14Section 14ASection 14A(2)

…record. We find, the ld.CIT(A) while deleting the disallowance has held that the club expenses are towards membership fees and permissible business deduction. We find, the Hon’ble Madras High Court in the case of CIT vs. Sundaram Industries Ltd., reported in 240 ITR 335, has held that expenditure incurred by the assessee towards subscription of the club is an allowable expenditure. Hon’ble Supreme Court in the case of CIT vs. United Glass Mfg. Co., reported in 28 taxmann.com 429 (SC) has held as under:- " 3.3 As far as Question No. 1 is concerned, the issue is answered in favour of the assessee in the order pass…

M/S. R.B. Polymers Ltd., Kolkata vs. DCIT, Circle - 4, Kolkata

Appeal is partly allowed in above terms

ITA 456/KOL/2018[2010-11]Status: DisposedITAT Kolkata12 Jun 2020AY 2010-11

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.456/Kol/2018 ("नधा"रण वष" / Assessment Year: 2010-11) M/S Rb Polymers Ltd. Vs. Dcit, Circle-4, Kolkata 25, R.N. Mukherjee Road, 4Th Floor, Suite-F, Kolkata-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr3117R (Appellant) .. (Respondent) Appellant By : Shri Siddharth Agarwal, Advocate Respondent By : Shri Dhrubajyoti Ray, Sr. Dr सुनवाई क" तार"ख/ Date Of Hearing : 21/02/2020 घोषणा क" तार"ख/Date Of Pronouncement : 12/06/2020 आदेश / O R D E R Per Shri S. S. Godara: This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (A) - 2, Kolkata Dated 20.02.2018 Passed In Case No.1220/Cit(A)-2/14-15 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. The Assessee’S First & Former Substantive Ground Challenges Correctness Of Both The Lower Authorities’ Action Invoking Section 14A R.W.R 8D(2)(Ii) Disallowance Of Proportionate Interest Amounting To Rs.75614/- Pertaining To Its Exempt Income. Suffice To Say, We Notice At The Outset That The Assessee’S Investments As On 31.03.2009 & 31.03.2010 Read Figures Of Rs.1,71,25,754/- & 1,93,49,912/- (Difference Of Rs.22,24,158/-) As Against Its Non-Interest Bearing Funds In The Nature Of Share Capital Along With Reserves & Surplus Of

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Dhrubajyoti Ray, Sr. DR

Section 143(3)Section 14ASection 28Section 36(2)(i)Section 37

…see had further disclosed the sum at No.2(h) of Schedule S of Notes on Accounts in the financial statement. This clinching aspect has gone unrebutted from the Revenue side. We also take note of various judicial precedents i.e. CIT vs. Sundaram Industries Ltd. 240 ITR 335(Mad.), Gujarat State Export Corpn 209 ITR 649(Guj) that club expenses including entry fees are revenue item allowable as business expenditure u/s 37 of the Act. We thus delete the impugned disallowance. 8. Next comes subscription expenditure disallowance of Rs.31,354/- made on the ground that the same is not related to assessee’s business. We no…

ACIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

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

ITA 207/KOL/2018[2010-11]Status: DisposedITAT Kolkata26 Feb 2020AY 2010-11

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri Sanjay Paul, Addl. CIT (DR)For Respondent: ShriSoumen Adak, FCA, Shri Aashish Podder, ACA &Shri Prashant

Section 143(3)Section 92C

…in maintaining business connection/contacts by the directors and senior executives of the assessee and therefore constitutes revenue expenditure. We note that the Hon`ble Gujarat High Court in the case of Gujarat State Export Corporation Ltd -vs.- CIT (1994) 209 ITR 649 (Guj), held as under: "For deciding the question as to whether the expenditure is of capital nature or revenue nature, one of the relevant criteria is whether it is for acquisition of a concern or assets or whether the expenditure is for carrying on a concern or for running the business. If the aim and object of the expenditure is for carrying on…

ACIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

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

ITA 206/KOL/2018[2009-10]Status: DisposedITAT Kolkata26 Feb 2020AY 2009-10

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri Sanjay Paul, Addl. CIT (DR)For Respondent: ShriSoumen Adak, FCA, Shri Aashish Podder, ACA &Shri Prashant

Section 143(3)Section 92C

…in maintaining business connection/contacts by the directors and senior executives of the assessee and therefore constitutes revenue expenditure. We note that the Hon`ble Gujarat High Court in the case of Gujarat State Export Corporation Ltd -vs.- CIT (1994) 209 ITR 649 (Guj), held as under: "For deciding the question as to whether the expenditure is of capital nature or revenue nature, one of the relevant criteria is whether it is for acquisition of a concern or assets or whether the expenditure is for carrying on a concern or for running the business. If the aim and object of the expenditure is for carrying on…

ACIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

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

ITA 1333/KOL/2017[2008-09]Status: DisposedITAT Kolkata26 Feb 2020AY 2008-09

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri Sanjay Paul, Addl. CIT (DR)For Respondent: ShriSoumen Adak, FCA, Shri Aashish Podder, ACA &Shri Prashant

Section 143(3)Section 92C

…in maintaining business connection/contacts by the directors and senior executives of the assessee and therefore constitutes revenue expenditure. We note that the Hon`ble Gujarat High Court in the case of Gujarat State Export Corporation Ltd -vs.- CIT (1994) 209 ITR 649 (Guj), held as under: "For deciding the question as to whether the expenditure is of capital nature or revenue nature, one of the relevant criteria is whether it is for acquisition of a concern or assets or whether the expenditure is for carrying on a concern or for running the business. If the aim and object of the expenditure is for carrying on…

Vesuvius India Limited, Kolkata vs. Addl. CIT, Range - 10, Kolkata

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

ITA 1289/KOL/2017[2008-09]Status: DisposedITAT Kolkata26 Feb 2020AY 2008-09

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri Sanjay Paul, Addl. CIT (DR)For Respondent: ShriSoumen Adak, FCA, Shri Aashish Podder, ACA &Shri Prashant

Section 143(3)Section 92C

…in maintaining business connection/contacts by the directors and senior executives of the assessee and therefore constitutes revenue expenditure. We note that the Hon`ble Gujarat High Court in the case of Gujarat State Export Corporation Ltd -vs.- CIT (1994) 209 ITR 649 (Guj), held as under: "For deciding the question as to whether the expenditure is of capital nature or revenue nature, one of the relevant criteria is whether it is for acquisition of a concern or assets or whether the expenditure is for carrying on a concern or for running the business. If the aim and object of the expenditure is for carrying on…

Shailender Mayank Hemchand, Mumbai vs. ACIT 19(3), Mumbai

ITA 5352/MUM/2018[2014-15]Status: DisposedITAT Mumbai08 Jan 2020AY 2014-15

Bench: Shri S. Rifaur Rahman, Am & Shri Ravish Sood, Jm आयकरअपीलसं./ I.T.A. No. 5352/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Appellant: Dr. P. Daniel, ARFor Respondent: Shri V. Vinod Kumar

Section 30Section 37Section 37(1)

…duce profit. Thus, the corporate membership fee paid to the golf club was of revenue expenditure. CIT v. ENGINEERS INDIA LTD. [1999] 239 ITR 237 (Delhi), CIT v. NESTLE INDIA LTD. [2008] 296 ITR 682 (Delhi), GUJARAT STATE EXPORT CORPORATION LTD. v. CIT [1994] 209 ITR 649 (Guj), CIT v. SAMTEL COLOR LTD. [2010] 326 ITR 425 (Delhi) and OTIS ELEVATOR Co. (INDIA) LTD. v. CIT [1992] 195 ITR 682 (Bom) approved. 10. In the present case, assessee has taken permanent membership of CCI Club and assessee is allowed to use the facility of the club and it can never create any capital assets. As the assessee can only utilize t…

ACIT, New Delhi vs. M/S Dhara Vegetable Oil & Foods Co. Ltd., New Delhi

In the result, the appeal filed by the revenue is accordingly dismissed

ITA 505/DEL/2011[2006-07]Status: DisposedITAT Delhi05 Aug 2019AY 2006-07

Bench: Sh. N. K. Billaiya & Sh. Laliet Kumar

Section 41Section 41(1)Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. LALIET KUMAR, JUDICIAL MEMBER ITA No.1113 & 505/DEL/2011 Assessment Year: 2005-06 & 2006-07 ACIT Dhara Vegetable Oil & Circle – 5(1), Vs Foods Co. Ltd. (Now New Delhi merged with Mother Dairy Fruit & Vegetabel Ltd) Safdarjung Enclave Opp. Kamal Cinema, New Delhi (APPELLANT) (RESPONDENT) ITA No.1021 & 1022/DEL/2011 Assessment Year: 2004-05 & 2005-06 Dhara Vegetable Oil & Foods ACIT Co. Ltd. (Now merged with Vs Circle – 5(1), Mother Dairy Fruit & New Delhi Vegetabel Ltd) Parparganj, New Delhi…

ACIT, New Delhi vs. M/S. Dhara Vegetable Oil & Foods Co. Ltd., New Delhi

In the result, the appeal filed by the revenue is accordingly dismissed

ITA 1113/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Aug 2019AY 2005-06

Bench: Sh. N. K. Billaiya & Sh. Laliet Kumar

Section 41Section 41(1)Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. LALIET KUMAR, JUDICIAL MEMBER ITA No.1113 & 505/DEL/2011 Assessment Year: 2005-06 & 2006-07 ACIT Dhara Vegetable Oil & Circle – 5(1), Vs Foods Co. Ltd. (Now New Delhi merged with Mother Dairy Fruit & Vegetabel Ltd) Safdarjung Enclave Opp. Kamal Cinema, New Delhi (APPELLANT) (RESPONDENT) ITA No.1021 & 1022/DEL/2011 Assessment Year: 2004-05 & 2005-06 Dhara Vegetable Oil & Foods ACIT Co. Ltd. (Now merged with Vs Circle – 5(1), Mother Dairy Fruit & New Delhi Vegetabel Ltd) Parparganj, New Delhi…

Dhara Vegetable Oil Foods Company Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the revenue is accordingly dismissed

ITA 1022/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Aug 2019AY 2005-06

Bench: Sh. N. K. Billaiya & Sh. Laliet Kumar

Section 41Section 41(1)Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. LALIET KUMAR, JUDICIAL MEMBER ITA No.1113 & 505/DEL/2011 Assessment Year: 2005-06 & 2006-07 ACIT Dhara Vegetable Oil & Circle – 5(1), Vs Foods Co. Ltd. (Now New Delhi merged with Mother Dairy Fruit & Vegetabel Ltd) Safdarjung Enclave Opp. Kamal Cinema, New Delhi (APPELLANT) (RESPONDENT) ITA No.1021 & 1022/DEL/2011 Assessment Year: 2004-05 & 2005-06 Dhara Vegetable Oil & Foods ACIT Co. Ltd. (Now merged with Vs Circle – 5(1), Mother Dairy Fruit & New Delhi Vegetabel Ltd) Parparganj, New Delhi…

Dhara Vegetable Oil Foods Company Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the revenue is accordingly dismissed

ITA 1021/DEL/2011[2004-05]Status: DisposedITAT Delhi05 Aug 2019AY 2004-05

Bench: Sh. N. K. Billaiya & Sh. Laliet Kumar

Section 41Section 41(1)Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. LALIET KUMAR, JUDICIAL MEMBER ITA No.1113 & 505/DEL/2011 Assessment Year: 2005-06 & 2006-07 ACIT Dhara Vegetable Oil & Circle – 5(1), Vs Foods Co. Ltd. (Now New Delhi merged with Mother Dairy Fruit & Vegetabel Ltd) Safdarjung Enclave Opp. Kamal Cinema, New Delhi (APPELLANT) (RESPONDENT) ITA No.1021 & 1022/DEL/2011 Assessment Year: 2004-05 & 2005-06 Dhara Vegetable Oil & Foods ACIT Co. Ltd. (Now merged with Vs Circle – 5(1), Mother Dairy Fruit & New Delhi Vegetabel Ltd) Parparganj, New Delhi…

Gujarat Sidhee Cement Ltd., Veraval vs. The Joint Commissioner of Income Tax, Junagadh

In the result, the appeal filed by the Revenue is dismissed

ITA 154/RJT/2015[2009-10]Status: DisposedITAT Rajkot25 Apr 2019AY 2009-10

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Jitendra Kumar, CIT/DRFor Respondent: Shri Vimal Desai

Section 115J

…ailed to consider the fact that the appellant being a public limited listed company is incapable of incurring any 'personal' expenditure. 33. In support of its contention, ld. A.R. cited a judgment of Madras High Court in the case of Sundaram Industries Ltd. 240 ITR 335 wherein Hon’ble High Court has held that subscription paid to club on behalf of its Director is allowable expenditure and in that judgment a decision of Bombay High Court in the case of Otis Elevator Company (1992) (1) 195 ITR 682, held that a payment to the club was made to unable the assessee to increase its business relation and prospects and…

CIT v. Sundaram Industries Ltd.

What is CIT v. Sundaram Industries Ltd. authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Sundaram Industries Ltd.

Vic Enterprises Pvt. Ltd., New Delhi vs. ACIT Circle 26(2), New Delhi

Vic Enterprises Pvt. Ltd., New Delhi vs. ACIT Circle 26(2), New Delhi

Vic Enterprises Pvt. Ltd., New Delhi vs. ACIT Circle 26(2), New Delhi

Vishwa Industrial Co. Ltd., Kolkata vs. DCIT, Cir (1), Kolkata

M/S Rebar Design & Detail Pv. Ltd., Chennai vs. DCIT, Corporate Range VI, Chennai

Gujarat Pipavav Ports Ltd., Mumbai vs. ITO -14(1)(1), Mumbai

Ashwin Shetty, Bangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

M/S. Technova Taps India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

Addl. CIT, Special Range-7, New Delhi vs. Rites Ltd., New Delhi

M/S. R.B. Polymers Ltd., Kolkata vs. DCIT, Circle - 4, Kolkata

ACIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

ACIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

ACIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

Vesuvius India Limited, Kolkata vs. Addl. CIT, Range - 10, Kolkata

Shailender Mayank Hemchand, Mumbai vs. ACIT 19(3), Mumbai

ACIT, New Delhi vs. M/S Dhara Vegetable Oil & Foods Co. Ltd., New Delhi

ACIT, New Delhi vs. M/S. Dhara Vegetable Oil & Foods Co. Ltd., New Delhi

Dhara Vegetable Oil Foods Company Ltd., New Delhi vs. ACIT, New Delhi

Dhara Vegetable Oil Foods Company Ltd., New Delhi vs. ACIT, New Delhi

Gujarat Sidhee Cement Ltd., Veraval vs. The Joint Commissioner of Income Tax, Junagadh