CIT v. Transport Corporation of India

256 ITR 701High Court2002#3887 most cited

What is CIT v. Transport Corporation of India authority for?

An assessee bears the burden of proving the genuineness of expenses claimed as deductions. Failure to substantiate claims leads to their disallowance.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Transport Corporation of India · Section 37(1) · deduction of expenses · genuineness of expenses · onus on assessee · unsubstantiated claims · unverifiable expenses · expenditure disallowance

Sections most often in play

Section 143(3)Section 153ASection 263Section 131(1A)Section 132Section 147Section 148Section 251

Issues it is cited on

place of effective managementsection 6(3)section 127(1)legal expensesddtpreponderance of probabilityprincipal officershell companyroyalty incomesection 131(1a)colourable devicebusiness expediency

Judgments citing CIT v. Transport Corporation of India

Super Cassettes Industries Private Limited, Delhi vs. DCIT Central Circle-3, Delhi

ITA 51/DEL/2024[2018-19]Status: DisposedITAT Delhi25 Sept 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Dy. Commissioner of Income Tax, Central Circle - 3, New Delhi, Delhi vs. Super Cassettes Industries Pvt. Ltd., Delhi

ITA 326/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Dy. Commissioner of Income Tax, Central Circle - 3, New Delhi, Delhi vs. Bhushan Dua, Delhi

ITA 281/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Dy. Commissioner of Income Tax, Central Circle - 3, Delhi vs. Super Cassettes Industries Pvt. Ltd., Delhi

ITA 272/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Sept 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Super Cassettes Industries Private Limited, Delhi vs. DCIT Central Circle 03, Delhi

ITA 271/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Deputy Commissioner of Income Tax, Central Circle 3, New Delhi, Delhi vs. Bhushan Dua, Delhi

ITA 2951/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Deputy Commissioner of Income Tax, Central Circle 3, New Delhi, Delhi vs. Bhushan Dua, Delhi

ITA 2950/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Deputy Commissioner of Income Tax, Central Circle 3, New Delhi, Delhi vs. Super Cassettes Industries Pvt. Ltd., Delhi

ITA 2756/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Super Cassettes Industries Pvt Ltd, Delhi vs. DCIT Central Circle-3, Delhi

ITA 2714/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Super Cassettes Industries Pvt Ltd, New Delhi vs. DCIT Central Circle-3, Delhi

ITA 2713/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Super Cassettes Industries Private Limited, Delhi

ITA 2512/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Super Cassettes Industries Private Limited, Delhi

ITA 2511/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Deputy Commissioner of Income Tax, Central Circle-3, Delhi vs. Bhushan Dua, New Delhi

ITA 2510/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Bhushan Dua, New Delhi

ITA 2509/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Image Broadcasting India Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax 14(1), Hyderabad

In the result, the appeal is treated as dismissed for statistical

ITA 582/HYD/2023[2017-18]Status: DisposedITAT Hyderabad14 May 2025AY 2017-18
For Appellant: Shri Ravi Bhardwaj, ARFor Respondent: Ms. Reema Yadav, DR
Section 143(2)Section 143(3)Section 37Section 68

…ses" aggregating to Rs.6,79,29,682/-, but, had failed to substantiate the veracity of the said claim, thus, drawing support from the judgment of Hon'ble High Court of Andhra Pradesh in the case of Commissioner of Income Tax Vs. Transport Corporation of India [256 ITR 701] disallowed 10% of the expenditure u/s 37 of the Act and made a consequential addition of Rs.67,92,968/-. 5. The AO further observed that the assessee company had in its Profit & Loss account for the subject year debited an amount of Rs.2,80,95,113/- under the head “Changes in Inventories”. Elaborating on the nature of its said claim for deductio…

Mohit Gupta HUF, Delhi vs. ITO Ward 44(6), Delhi

ITA 2511/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Mar 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Chetna Sundaram, Janak Puri Delhi vs. DCIT, Circle 70(1), Delhi

ITA 2512/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Devender Kumar, Rohtak vs. ITO, Ward 1, Rohtak

ITA 2509/DEL/2024[2012-13]Status: HeardITAT Delhi06 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

ACIT, New Delhi vs. Smt. Shashi Mehta, New Delhi

ITA 271/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Feb 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…

Paramasivam Mahalingam, Ghaziabad vs. ACIT, Central Circle-6, New Delhi

ITA 281/DEL/2020[2014-15]Status: DisposedITAT Delhi17 Jan 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…avail the deduction u/s 37(1) is on the assessee and if the assessee fails to establish the same then the claim of deduction is not admissible. Further the CIT(A) also relied upon Andhra Pradesh High Court in the case of CIT Vs Transport Corporation of India 256 ITR 701 and in the case of CIT Vs Imperial Chemical Industries (I) Pvt Ltd 74 ITR 17 (Para 229 Page 116 and 117) 10.19 Relevant paras of the appeal order for AY 2016-17 are reproduced as under: “218. I have carefully considered the contents of the assessment order and the written submissions of the appellant. The dispute involved in this ground of appe…