CIT v. Viswams

105 Taxmann.com 289High Court2019#7185 most cited

What is CIT v. Viswams authority for?

Expenditure incurred for civil and renovation/interior improvements is revenue in nature if no new fixed assets come into existence and the improvements are made to align business premises with specifications.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Also referred to as

CIT v. Viswams · capital expenditure · revenue expenditure · civil works · renovation · interior improvements · fixed assets · business premises · TVS Suzuki Ltd. specifications

Judgments citing CIT v. Viswams

Ved India Haat Foundation, Vadodara vs. The ITO, Ward-2(1)(4), Vadodara

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

ITA 1583/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad21 Dec 2022AY 2016-17

Bench: Shri Waseem Ahmed

For Appellant: Ms. Rangoli Gada, C.AFor Respondent: Shri M. M. Garg, Sr. D.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.1583/AHD/2019 "नधा"रणवष"/Asstt. Year: 2016-17 Ved Indian Heritage Haat Income Tax Officer, Foundation, Vs. Ward-2(1)(4), 1, Chandramani Nagar, Vidhya Vadodara Vihar, Off. High Tens Subhanpura, Vadodara-390023 PAN: AAFCV0525K (Applicant) (Respondent) Assessee by : Ms. Rangoli Gada, C.A. Revenue by : Shri M. M. Garg, Sr. D.R सुनवाईक"तार"ख/Date of Hearing : 01/12/2022 घोषणाक"तार"ख/Date of Pronouncement: 21/12/2022 आदेश/O R D E R The captioned app…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 2014/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jan 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 2013/CHNY/2016[2011-12]Status: DisposedITAT Chennai08 Jan 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 2012/CHNY/2016[2010-11]Status: DisposedITAT Chennai08 Jan 2020AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

DCIT, Chennai vs. Shriram Epc Limited, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 2011/CHNY/2016[2009-10]Status: DisposedITAT Chennai08 Jan 2020AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

Shriram Epc Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 1740/CHNY/2016[2012-13]Status: DisposedITAT Chennai08 Jan 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

Shriram Epc Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the Revenue in ITA

ITA 1604/CHNY/2016[2011-12]Status: DisposedITAT Chennai08 Jan 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.1604 & 1740/CHNY/2016. "नधा"रण वष" /Assessment years : 2011-12 and 2012-2013. Shriram EPC Ltd, Vs. The Deputy Commissioner of 18/03, Rukmani Income Tax, Lakshmipathy road, Company Circle 6(1) 1st floor, R.A.Building, Chennai 600 034. Egmore, Chennai 600 008. [PAN AAFCS 1410C] आयकर अपील सं./I.T.A. Nos.2011, 2012, 2013, 2014…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 468/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 467/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 466/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Oct 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 465/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Oct 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 422/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 421/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 420/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Oct 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 419/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Oct 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.419 to 422/Chny/2018 "नधा"रण वष" /Assessment Years: 2011-12 to 2014-15 v. M/s.Sundaram Asset Management- The Deputy Commissioner Company Ltd. (Formerly Sundaram of Income Tax, BNP Paribas Asset Management Co. Large Tax Payer Unit-1, Ltd),Sundaram Towers, II Floor, Chennai. No.46, Whites Road, Chennai-600 034. [PAN: AAICS 4257 J] (अपीलाथ"/Appella…

CIT v. Viswams (105 Taxmann.com 289) — Cited in 15 Judgments | BharatTax