What is CIT v. United Glass Mfg. Co. Ltd. authority for?

Club membership fees paid by a company for its employees are considered pure business expenses, allowable under Section 37 of the Income Tax Act.

How many judgments cite CIT v. United Glass Mfg. Co. Ltd.?

50 judgments on BharatTax cite CIT v. United Glass Mfg. Co. Ltd. (28 Taxmann.com 429), spanning 2021 to 2026.

Which sections of the Income Tax Act does CIT v. United Glass Mfg. Co. Ltd. come up under?

It is most often cited in judgments turning on Section 142(1), Section 143(1), Section 143(3), Section 37, Section 129, Section 143(2).

CIT v. United Glass Mfg. Co. Ltd. (28 Taxmann.com 429)

VEEDOL CORPORATION LIMITED,KOLKATA vs. DCIT, CIRCLE 4(1), KOLKATA

The appeal of the assessee is partly allowed

ITA 1945/KOL/2025[2017-2018]Status: DisposedITAT Kolkata13 Jan 2026AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Dcit, Circle 4(1) Veedol Corporation Limited Aaykar Bhawan Poorva, Yule House, 8, Dr. Rajendra 8Th Floor, P-7, Chowringhee Prasad Sarani, Kolkata-700001, Vs. Square, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabct1122C Assessee By : Shri Anup Sinha, Ar Revenue By : Shri Bonnie Debbarma, Dr Date Of Hearing: 29.10.2025 Date Of Pronouncement: 13.01.2026

For Appellant: Shri Anup Sinha, ARFor Respondent: Shri Bonnie Debbarma, DR

Section 10(34)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM DCIT, Circle 4(1) Veedol Corporation Limited Aaykar Bhawan Poorva, Yule House, 8, Dr. Rajendra 8th Floor, P-7, Chowringhee Prasad Sarani, Kolkata-700001, Vs. Square, Kolkata-700069, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCT1122C Assessee by : Shri Anup Sinha, AR Revenue by : Shri Bonnie Debbarma, DR Date of hearing: 29.10.2025 Date of pronouncement: 13.01.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Facel…

ICICI SECURITIES LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, MUMBAI -4, MUMBAI

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

ITA 3766/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Jan 2026AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 144BSection 263Section 36(1)(iii)Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER ICICI Securities Limited Vs. Principal Commissioner 2nd Floor, ICICI Venture of Income Tax, House, Mumbai-4 Prabhadevi, S.O. Mumbai-400 025 PAN/GIR No.AAAC10996E (Appellant) .. (Respondent) Assessee by Shri Riken Shah Revenue by Ms. Kavita Kaushik (Sr.DR) Date of Hearing 21/11/2025 Date of Pronouncement 06/01/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been preferred by the assessee against the order dated 28.03.2025 passed by the learned Principal Com…

INFRES METHODEX PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 12(1), DELHI, DELHI

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

ITA 449/DEL/2025[2017-18]Status: DisposedITAT Delhi19 Nov 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2017-18] Infres Methodex Pvt. Ltd. Vs Acit Block-B-1, Plot No.D-7, Circle-12(1) Mohan Co-Operative Delhi Industrial Estate, Mathura Road, New Delhi-110044 Pan-Aabci1964R Appellant Respondent Assessee By Shri Rahul Kant, Ca Revenue By Shri Rajesh Kumar Dhanesta, Sr.Dr Date Of Hearing 19.11.2025 Date Of Pronouncement 19.11.2025 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 28.11.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Cit(A), Delhi-4/10728/2019-20 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of The Assessment Order Dated 23.12.2019 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2017-18. 2. Brief Facts Of The Case Are That Assessee Filed Its Return Of Income On 29.10.2017, Declaring Total Income At Inr 22,86,60,530/-. The Assessee Is Engaged In The Business Of Manufacturing & Marketing Of Currency Counting Machines & Verifiers & Paper Shredders Etc. The Case Of The Assessee Was Selected For Scrutiny & The Ao Has Made The Disallowance Of Inr 22,91,385/- U/S 14A Of The Act. Besides This, The Disallowance Of Inr 14,82,901/- Is Made Out Of Payment Made To Clubs & Inr 31,57,057/- Were Disallowed Out Of Travelling & Conveyance Expenses. The Ao Also Made Addition Of Inr 2,02,76,999/- On Account Of Custom Duty Paid By Holding The Same As Unexplained Expenditure.

Section 143(3)Section 14ASection 250Section 37Section 69C

…ITA No.449/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2017-18] Infres Methodex Pvt. Ltd. vs ACIT Block-B-1, Plot No.D-7, Circle-12(1) Mohan Co-operative Delhi Industrial Estate, Mathura Road, New Delhi-110044 PAN-AABCI1964R APPELLANT RESPONDENT Assessee by Shri Rahul Kant, CA Revenue by Shri Rajesh Kumar Dhanesta, Sr.DR Date of Hearing 19.11.2025 Date of Pronouncement 19.11.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order dated…