CIT Vs. Associated Cement Company Ltd., 68 ITR 478(Bombay) and CIT v. Benglore Woolen Cotton & Silk Mills

91 ITR 166Reported decision1973#21595 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 353,911 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 271(1)(c)Section 40(a)(ia)Section 80G

Issues it is cited on

section 80g(2)(a)section 261 section 80g(2)section 260a penalty u/s 271(1)(c)gross total income section 44ab section 12aa section 40(a)(ia)section 274 section 254 section 80g

Judgments citing CIT Vs. Associated Cement Company Ltd., 68 ITR 478(Bombay) and CIT v. Benglore Woolen Cotton & Silk Mills

Assistant Commissioner of Income-Tax, Jaipur vs. Nash Fashion(India) Limited, Jaipur

In the result, the appeal of the assessee is allowed in ITA no

ITA 89/JPR/2024[2013-14]Status: DisposedITAT Jaipur28 Apr 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Dheeraj Borad, C.AFor Respondent: Shri Anup Singh Addl. CIT a

Section 1Section 143(3)Section 40Section 80G

…he ITAT Jaipur Bench in assessment year 2009-10, in assessee’s own case, in ITA NO.298/JP/2014 assessment year 2009-10, relying on judgments in case of CIT Vs. Associated Cement Company Ltd., 68 ITR 478(Bombay) and CIT Vs. Benglore Woolen Cotton & Silk Mills, 91 ITR 166(Mysore), held that the transaction in substance is a money transaction and the donation is virtually a donation of sum of money and assessee is entitled to deduction u/s.80G of the I.T. Act. As mentioned above appeal by the department against the ITAT order has been dismissed by the Rajasthan High Court. It is, therefore, prayed that the deduction…

Nash Fashion (India) Limited, Jaipur vs. DCIT Circle 1, Jaipur

In the result, the appeal of the assessee is allowed in ITA no

ITA 160/JPR/2024[2013-14]Status: DisposedITAT Jaipur28 Apr 2025AY 2013-14

For Appellant: Shri Dheeraj Borad, C.AFor Respondent: Shri Anup Singh Addl. CIT

Section 143(3)Section 40Section 80G

…ITAT Jaipur Bench in assessment year 2009-10, in assessee's own case, in ITA NO.298/JP/2014 assessment year 2009-10, relying on judgments in case of CIT Vs. Associated Cement Company Ltd., 68 ITR 478(Bombay) and CIT Vs. Benglore Woolen Cotton & Silk Mills, 91 ITR 166(Mysore), held that the transaction in substance is a money transaction and the donation is virtually a donation of sum of money and assessee is entitled to deduction u/s.80G of the I.T. Act. As mentioned above appeal by the department against the ITAT order has been dismissed by the Rajasthan High Court. It is, therefore, prayed that the deduction…

Nash Fashion (India) Limited, Jaipur vs. DCIT Circle -2, Jaipur

In the result, the appeal of the assessee is allowed in ITA no

ITA 159/JPR/2024[2013-14]Status: DisposedITAT Jaipur28 Apr 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Dheeraj Borad, C.AFor Respondent: Shri Anup Singh Addl. CIT a

Section 1Section 143(3)Section 40Section 80G

Nash Fashions (India) Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, the ground is allowed for statistical purposes

ITA 346/JPR/2018[2013-14]Status: DisposedITAT Jaipur01 Oct 2018AY 2013-14

For Appellant: Shri M. L. Borad (Adv.)For Respondent: Shri Varinder Mehta (CIT)

Section 263Section 40Section 80G

…. On similar facts, the ITAT Jaipur Bench in assessment year 2009-10, in assessee's own case, in ITA NO.298/JP/2014, relying on judgments in case of CIT Vs. Associated Cement Company Ltd., 68 ITR 478 (Bombay) and CIT Vs. Bangalore Woollen Cotton & Silk Mills, 91 ITR 166 (Mysore), held that the transaction in substance is a money transaction and the donation is virtually a donation of sum of money and assessee is entitled to deduction u/s.80G of the I.T. Act. As mentioned above appeal by the department against the ITAT order has been dismissed by the Rajasthan High Court. It is, therefore, prayed that the deductio…