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 429Supreme Court of India2012#2280 most cited

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.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.

Also referred to as

CIT v United Glass Mfg. Co. Ltd · 28 Taxmann.com 429 · SC · club membership fees · employees · business expense · Section 37 · allowable expenditure · welfare of employees

Sections most often in play

Section 142(1)Section 143(1)Section 143(3)Section 37 Section 129 Section 143(2)Section 14A Section 37(1)

Issues it is cited on

rule 8d disallowance section 23a retention money section 61 section 145(1)section 211 section 115baa section 40a(9)section 36(1)(viii)section 28(iv)section 145(2)project completion method

Judgments citing CIT v. United Glass Mfg. Co. Ltd.

Scv & Co. LLP, New Delhi vs. DCIT CPC, Bangalore

The appeal is allowed

ITA 1756/DEL/2020[2017-18]Status: DisposedITAT Delhi17 Aug 2022AY 2017-18

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.1756/Del/2020, A.Y. 2017-18 Scv & Llp Vs. Dcit, B-41, Lower Ground Floor Cpc Panchsheel Enclave New Delhi Pan : Aabfs5902N (Appellant) (Respondent)

Section 143Section 143(1)Section 143(1)(a)Section 154Section 37Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1756/Del/2020, A.Y. 2017-18 SCV & LLP Vs. DCIT, B-41, Lower Ground Floor CPC Panchsheel Enclave New Delhi PAN : AABFS5902N (APPELLANT) (RESPONDENT) Assessee by Ms. Aditi Gupta, Adv. Revenue by Shri Abhishek Kumar, Sr. DR Date of hearing: 04.08.2022 Date of Pronouncement: 17.08.2022 ORDER PER ANUBHAV SHARMA, JM: The appeal has been filed by the Assessee against order dated 09.09.2020 in appeal no. CIT(A), Delhi-20/10485/2019-20 in assessment S…

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)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर 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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment 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 PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by assessee again…

Integrated Fire Protection Pvt. Ltd., Kolkata vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 444/KOL/2021[2018-19]Status: DisposedITAT Kolkata15 Mar 2022AY 2018-19

Bench: Shri A. T. Varkey, Jm]

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

…1 Integrated Fire Protection Pvt. Ltd., AY: 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA [Before Shri A. T. Varkey, JM] I.T.A. No. 444/Kol/2021 Assessment Year: 2018-19 M/s. Integrated Fire Protection Pvt. Vs Deputy Commissioner of Income-tax, Ltd. (PAN: AAACI5559B) . CPC, Bangalore Appellant Respondent Date of Hearing 15.03.2022 Date of Pronouncement 15.03.2022 For the Appellant Shri Anup Biswas, AR For the Revenue Shri Nicholas Murmu, Addl. CIT ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 26.08.2021…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Technova Tapes India Pvt. The Deputy Ltd., Commissioner of No. 118, Anekal Bommasandra Income Tax, Industrial Area, CPC, Bangalore – 560 100. Bangalore. Vs. PAN: AABCT0877E APPELLANT RESPONDENT Assessee by : Shri H. Anil Kumar, CA : Smt. Priyadarshini Revenue by Besaganni, JCIT (DR) Date of Hearing : 06-12-2021 Date of Pronouncement : 27-12-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order dated…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND 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 De…

Star Paper Mills Limited, Kolkata vs. DCIT, Cir. 4(2), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 127/KOL/2021[2016-17]Status: DisposedITAT Kolkata26 Oct 2021AY 2016-17

Bench: Shri P. M .Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

Section 143(3)Section 144CSection 80ISection 92B

…1 I.T.A. No.127/Kol/2021 Assessment Year: 2016-17 Star Paper Mills Limited आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri P. M .Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM] I.T.A. No.127/Kol/2021 Assessment Year: 2016-17 Star Paper Mills Limited Vs. DCIT, Circle-4(2), Kolkata (PAN:AAECS0759B) Appellant Respondent Date of Hearing (Virtual) 22.09.2021 Date of Pronouncement 26.10.2021 For the Appellant Shri Akkal Dudhewala, FCA For the Respondent Shri Gaurav Kanaujia CIT TP, & Shri Supriyo Pal, Addl. CIT, Sr. D.R ORDER Per Shri A. T. Vark…

Saf Yeast Co. P.Ltd., Mumba vs. ACIT CC-7(1), Mumbai

Accordingly, ground No. 1 & 2 raised by the assessee is allowed

ITA 1800/MUM/2020[2013-14]Status: DisposedITAT Mumbai25 Oct 2021AY 2013-14

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2013-14 Deputy Commissioner Of Income M/S Saf Yeast Co. Pvt. Ltd., Tax Cc-7(1), Vs. 419, Swastik Chambers, Room No. 653, Aayakar Bhavan, Chembur, M.K. Road, Mumbai-400071. Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent Assessment Year: 2013-14 M/S Saf Yeast Co. Pvt. Ltd., Deputy Commissioner Of Income 419, Swastik Chambers, Chembur, Vs. Tax Cc-7(1), Mumbai-400071. Room No. 653, Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent Assessment Year: 2014-15 M/S Saf Yeast Co. Pvt. Ltd., Deputy Commissioner Of Income 419, Swastik Chambers, Chembur, Vs. Tax Cc-7(1), Mumbai-400071. Room No. 653, Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aadcs 9080 J Appellant Respondent

For Respondent: Mr. Hemant Chimanlal Leuwa, DR

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2013-14 Deputy Commissioner of Income M/s Saf Yeast Co. Pvt. Ltd., Tax CC-7(1), Vs. 419, Swastik Chambers, Room No. 653, Aayakar Bhavan, Chembur, M.K. Road, Mumbai-400071. Mumbai-400020. PAN No. AADCS 9080 J Appellant Respondent Assessment Year: 2013-14 M/s Saf Yeast Co. Pvt. Ltd., Deputy Commissioner of Income 419, Swastik Chambers, Chembur, Vs. Tax CC-7(1), Mumbai-400071. Room No. 653, Aayakar Bhavan, M.K. Road, Mumbai-400020. PAN No. AADCS…

Dy CIT - CC- 7(1), Mumbai vs. M/S. Saf Yeast Co.Pvt. Ltd., Mumbai

Accordingly, ground No. 1 & 2 raised by the assessee is allowed

ITA 1714/MUM/2020[2013-14]Status: DisposedITAT Mumbai25 Oct 2021AY 2013-14

For Respondent: Mr. Hemant Chimanlal Leuwa, DR

Section 80I

Novartis India Ltd, Mumbai vs. DCIT Cir 7(1), Mumbai

Appeal stand partly allowed

ITA 3379/MUM/2009[2001-02]Status: HeardITAT Mumbai30 Apr 2021AY 2001-02

For Appellant: Shri Jehangir D. Mistry (Ld. SrFor Respondent: Shri Salil Mishra-CIT DR and Shri Tharian Oommen-Ld. Sr. DR

Section 115JSection 143(3)

…1 ITA Nos.3379 & 3046/Mum/2009 M/s Novartis India Limited Assessment Year: 2001-02 आयकर अपीलीय अधिकरण ―बी‖ न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL ―B‖ BENCH, MUMBAI माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य एवुं माननीय श्री रवीश सूद, न्याययक सदस्य के समक्ष। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI RAVISH SOOD, JM 1. आयकरअपील सं./ I.T.A. No.3379/Mum/2009 (धििाारण वर्ा / Assessment Year: 2001-02) & 2. Cross Objection No.218/Mum/2009 (Arising out of ITA No.3046/Mum/2009) (धििाारण वर्ा / Assessment Year: 2001-02) Novartis India Limited ACIT-7(2)(2) 6th &7th Floor, Inspire BKC 1…