CIT v. Williamson Tea Assam Ltd.

38 Taxmann.com 154High Court2013#15810 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Issues it is cited on

disallowance under section 14asection 115jbsection 14aassistant commissionerpersoncompanysection 14section 143(3)indiatotal incomebusinessinterest

Judgments citing CIT v. Williamson Tea Assam Ltd.

AGRASEN ENGINEERING INDUSTRIES PRIVATE LIMITED,JAIPUR vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 1085/JPR/2024[2018-19]Status: DisposedITAT Jaipur08 Jan 2025AY 2018-19

Bench: Him.

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 111ASection 115JSection 142(1)Section 143(2)Section 143(3)Section 14A

…ायकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1085/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Agrasen Engineering Industries National E-Assessment Vs. Pvt. ltd., Centre G-516-518, Road No. 9A V. K.I Area, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3401 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Vijay Goyal, CA jktLo dh…

ACIT(LTU-1), MUMBAI vs. M/S. TCS LTD, MUMBAI

ITA 5904/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…ure of the expenditure. The Ld.AR in this regard relied on the following decisions:-  Shri Venkata Satyanarayan Rice Mill Contractors Co.VsCIT (89 Taxman 92)(SC)  Mysore Kirloskar Ltd Vs CIT – 30 Taxman 467(KarnatakaHC)  CIT vs Williamson Tea (Assam) Ltd* (38 Taxmann.com 154)(HC Gauhati)  Kanhaiyalal Dudheria vs JCIT (113 Taxmann.com 217)(HC Karnataka) 9. The Ld.DR, on the other hand, vehemently argued that the assessee itself has accounted the impugned payments as donation and, therefore, the same cannot be treated as an allowable expenditure under section 37(1). The Ld.DR further submitted that the MOU ente…

TATA CONSULTANCY SERRVICES LIMITED,MUMBAI vs. DCIT-1, MUMBAI

ITA 5199/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

…ure of the expenditure. The Ld.AR in this regard relied on the following decisions:-  Shri Venkata Satyanarayan Rice Mill Contractors Co.VsCIT (89 Taxman 92)(SC)  Mysore Kirloskar Ltd Vs CIT – 30 Taxman 467(KarnatakaHC)  CIT vs Williamson Tea (Assam) Ltd* (38 Taxmann.com 154)(HC Gauhati)  Kanhaiyalal Dudheria vs JCIT (113 Taxmann.com 217)(HC Karnataka) 9. The Ld.DR, on the other hand, vehemently argued that the assessee itself has accounted the impugned payments as donation and, therefore, the same cannot be treated as an allowable expenditure under section 37(1). The Ld.DR further submitted that the MOU ente…

S.N. INFRASPACE PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed in part

ITA 2537/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2013-14
For Appellant: Shri Karan Shah, A.RFor Respondent: Shri S.K. Dev, Sr.D.R
Section 37Section 37(1)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD BEFORE, SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 2537/AHD/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 S.N. Infraspace Pvt. Ltd., D.C.I.T., Nr. Samartheshwar Mahadev, Vs. Circle-4(1)(2), Off. C.G. Road, Ellisbridge, Ahmedabad. Ahmedabad-380006. PAN: AACCR7101A (Applicant) (Respondent) Assessee by : Shri Karan Shah, A.R Revenue by : Shri S.K. Dev, Sr.D.R सुनवाई क" तार"ख/Date of Hearing : 05/09/2019 घोषणा क" तार"ख /Date of Pronouncement: 29/11/2019 आदेश/O R D E R PER…

J. THOMAS & CO. PVT. LTD.,KOLKATA vs. DCIT, CIRCLE-4, KOLKATA, KOLKATA

In the result, the appeal of the assessee in I

ITA 2071/KOL/2014[2010-2011]Status: DisposedITAT Kolkata01 Nov 2017AY 2010-2011

Bench: Hon’Ble Shri Aby.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 2066 /Kol/2014 Assessment Year : 2010-11 Dcit, Circle-4, Kolkata -Vs- M/S J.Thomas & Co. Pvt. Ltd.. [Pan: Aabcj 2851 Q] (Appellant) (Respondent) I.T.A Nos. 2071/Kol/2014 Assessment Year : 2010-11 M/S J.Thomas & Co. Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata [Pan: Aabcj 2851 Q] (Appellant) (Respondent)

For Appellant: Shri David Z. Chowngthu, Addl. CIT(DR)For Respondent: Shri Anup Sinha, ACA
Section 143(3)Section 36(1)(vii)

…e the expenditure to some taxable income.” 10.4. In response to all these arguments, the Ld. DR vehemently relied on the orders of the lower authorities. We find that the Hon’ble Gauhati High Court in the case of CIT vs. Williamson Tea Assam Ltd. reported in 38 Taxmann.com 154(Gau) in the context of foreign travel expenses vis-à-vis Section 37 of the Act had held that : “Before deciding the issues, in question, we deem it apposite to have a look at the scope of section 37 of the Act. Section 37 of the Act provides that an expenditure to be covered by the ambit of section 37 of the Act, the expenditure should be…

DCIT, CIRCLE-4, KOLKATA, KOLKATA vs. M/S. J. THOMAS & CO. PVT. LTD., KOLKATA

In the result, the appeal of the assessee in I

ITA 2066/KOL/2014[2010-2011]Status: DisposedITAT Kolkata01 Nov 2017AY 2010-2011

Bench: Hon’Ble Shri Aby.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 2066 /Kol/2014 Assessment Year : 2010-11 Dcit, Circle-4, Kolkata -Vs- M/S J.Thomas & Co. Pvt. Ltd.. [Pan: Aabcj 2851 Q] (Appellant) (Respondent) I.T.A Nos. 2071/Kol/2014 Assessment Year : 2010-11 M/S J.Thomas & Co. Pvt. Ltd. -Vs- Dcit, Circle-4, Kolkata [Pan: Aabcj 2851 Q] (Appellant) (Respondent)

For Appellant: Shri David Z. Chowngthu, Addl. CIT(DR)For Respondent: Shri Anup Sinha, ACA
Section 143(3)Section 36(1)(vii)

…e the expenditure to some taxable income.” 10.4. In response to all these arguments, the Ld. DR vehemently relied on the orders of the lower authorities. We find that the Hon’ble Gauhati High Court in the case of CIT vs. Williamson Tea Assam Ltd. reported in 38 Taxmann.com 154(Gau) in the context of foreign travel expenses vis-à-vis Section 37 of the Act had held that : “Before deciding the issues, in question, we deem it apposite to have a look at the scope of section 37 of the Act. Section 37 of the Act provides that an expenditure to be covered by the ambit of section 37 of the Act, the expenditure should be…

CIT v. Williamson Tea Assam Ltd. (38 Taxmann.com 154) — Cited in 6 Judgments | BharatTax