CIT Vs. Vs. Adidas India Marketing Pvt. Ltd., 195 Taxman 256 (Del.), 4. Addl. Comm v. Delhi Cloth and General Mills

144 ITR 280High Court1992#16279 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2022.

Judgments citing CIT Vs. Vs. Adidas India Marketing Pvt. Ltd., 195 Taxman 256 (Del.), 4. Addl. Comm v. Delhi Cloth and General Mills

Asstt. CIT, Cir- 7, Nagpur vs. M/S. Newquest Corporation Ltd., Chandrapur

ITA 328/NAG/2014[2008-09]Status: DisposedITAT Nagpur28 Jun 2022AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2008-2009 The Acit Vs. M/S.Newquest Corporation Ltd. Circle-7, (Now Known As M/S. Avantha Nagpur Holding Ltd. Ballalrpur Paper Mills P.O. Ballarpur, Distt. Chandrapur Pan No.:Aabcb 6134 E Appellant Respondent

For Appellant: Shri K.P. Dewani (Adv.)For Respondent: ShriPiyushKolhe (CIT-DR)
Section 40

…es. 28. In the result and for the reasons discussed above, we do not find any merit in the present appeal. This appeal is, therefore, dismissed." 7.5 The Delhi High Court in the case of Addl. Commissioner Of Income-Tax vs Delhi Cloth And General Mills Co. .(144 ITR 280 Delhi) answered the question as whether the expenditure incurred by the assessed in sponsoring a football tournament was an allowable deduction under Section 37 of the Income-tax Act, 1961. It was held as under: "For the purpose of satisfying the test whether, the expenditure is in connection with the business it is not necessary that the expendi…

DCIT, Port Blair vs. Aniidco

In the result, Revenue’s appeal stands dismissed

ITA 1124/KOL/2014[2009-2010]Status: DisposedITAT Kolkata08 Feb 2017AY 2009-2010

Bench: Shri Aby.T.Varkey & Shri Waseem Ahmedassessment Year :2009-10 Dcit, Port Blair M.B. V/S. Andaman Nicobar Island 210, Shadipur Port Integrated Development Blair, A & Ni -744 106 Corporation Ltd., Vikas Bhawan, Port Blair, 143/1/1, Cotton Street, Kolkata-700 007 [Pan No.Aacca 4070 B]

Section 143(2)Section 143(3)Section 37(1)Section 41

…the instant issue in favour of assessee. The relevant extract of the judgment is reproduced below:- “Business expenditure—Allowability—Expenditure on organising a football tournament—Allowable as deduction.—Delhi Cloth & General Mills Co. Ltd. vs. CIT (1992) 198 ITR 500 (Del) : TC 17R.1113 followed ITA No.1124/Kol/2014 A.Y. 2009-10 DCIT Port Blair Vs. ANIIDCO Page 8 Expenditure incurred by assessee-company on organising a football tournament is allowable as deduction.” From the above, judgment, we find that the expense incurred on the sponsorship of sports event has been held as business expense. Respectfully f…

Seagram Manufacturing (P) Ltd vs. Addl CIT Range-8

In the result, assessee’s appeals are partly allowed for statistical

ITA 4784/DEL/2007[2003-2004]Status: DisposedITAT Delhi12 Apr 2016AY 2003-2004

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava :

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri A.M. Govil CIT (DR)
Section 92C

…: 1. Empire Jute Company, 124 ITR 1 (SC), 2. CIT Vs. Berger Paints (India) Ltd., 254 ITR 503, (Cal.), 3. CIT Vs. Vs. Adidas India Marketing Pvt. Ltd., 195 Taxman 256 (Del.), 4. Addl. Comm. Vs. Delhi Cloth and General Mills, 144 ITR 280 (Del), 5. DCM Vs. CIT, 198 ITR 500 (Del.), 6. The Commissioner of Income Tax Vs. Citi Financial Consumer Financial Ltd., 335 ITR 29 (Del.), 7. CIT Vs. India Visit.Com (P) Ltd., 2019 CTR 603 (Del.), 8. Nestle India Vs. Dy. CIT, 11 TTJ 498 (Del.) 9. CIT Vs. Spice Distribution Ltd., ITA No. 59712014, dated 19.09.2014 (Delhi H.C.), 10. Sony India Pvt. Ltd. Vs. DCIT, [2008] 114 ITD 448…

Seagram Manufacturing (P) Ltd vs. Addl CIT Range-8

In the result, assessee’s appeals are partly allowed for statistical

ITA 4783/DEL/2007[2002-2003]Status: DisposedITAT Delhi12 Apr 2016AY 2002-2003

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava :

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri A.M. Govil CIT (DR)
Section 92C

…: 1. Empire Jute Company, 124 ITR 1 (SC), 2. CIT Vs. Berger Paints (India) Ltd., 254 ITR 503, (Cal.), 3. CIT Vs. Vs. Adidas India Marketing Pvt. Ltd., 195 Taxman 256 (Del.), 4. Addl. Comm. Vs. Delhi Cloth and General Mills, 144 ITR 280 (Del), 5. DCM Vs. CIT, 198 ITR 500 (Del.), 6. The Commissioner of Income Tax Vs. Citi Financial Consumer Financial Ltd., 335 ITR 29 (Del.), 7. CIT Vs. India Visit.Com (P) Ltd., 2019 CTR 603 (Del.), 8. Nestle India Vs. Dy. CIT, 11 TTJ 498 (Del.) 9. CIT Vs. Spice Distribution Ltd., ITA No. 59712014, dated 19.09.2014 (Delhi H.C.), 10. Sony India Pvt. Ltd. Vs. DCIT, [2008] 114 ITD 448…

DCIT Circle 8 (1) vs. Seagram Manufacturing (P) Ltd

In the result, assessee’s appeals are partly allowed for statistical

ITA 4780/DEL/2007[2003-2004]Status: DisposedITAT Delhi12 Apr 2016AY 2003-2004

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava :

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri A.M. Govil CIT (DR)
Section 92C

…: 1. Empire Jute Company, 124 ITR 1 (SC), 2. CIT Vs. Berger Paints (India) Ltd., 254 ITR 503, (Cal.), 3. CIT Vs. Vs. Adidas India Marketing Pvt. Ltd., 195 Taxman 256 (Del.), 4. Addl. Comm. Vs. Delhi Cloth and General Mills, 144 ITR 280 (Del), 5. DCM Vs. CIT, 198 ITR 500 (Del.), 6. The Commissioner of Income Tax Vs. Citi Financial Consumer Financial Ltd., 335 ITR 29 (Del.), 7. CIT Vs. India Visit.Com (P) Ltd., 2019 CTR 603 (Del.), 8. Nestle India Vs. Dy. CIT, 11 TTJ 498 (Del.) 9. CIT Vs. Spice Distribution Ltd., ITA No. 59712014, dated 19.09.2014 (Delhi H.C.), 10. Sony India Pvt. Ltd. Vs. DCIT, [2008] 114 ITD 448…

DCIT Circle 8 (1) vs. Seagram Manufacturing (P) Ltd

In the result, assessee’s appeals are partly allowed for statistical

ITA 4779/DEL/2007[2002-2003]Status: DisposedITAT Delhi12 Apr 2016AY 2002-2003

Bench: Shri S.V. Mehrotra : & Shri Sudhanshu Srivastava :

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri A.M. Govil CIT (DR)
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA : JUDICIAL MEMBER ITA nos. 4783 & 4784/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 Seagram Manufacturing Pvt. Ltd., Vs. ACIT Range-8, (Now Pernod Richard India Pvt. Ltd.) New Delhi. 104, Ashoka Estate, Barakhamba Road, New Delhi. PAN: AAaCS 9563 R AND ITA nos. 4779 & 4780/Del/2007 Asstt. Yrs: 2002-03 & 2003-04 ACIT Range-8, Vs. Seagram Manufacturing Pvt. Ltd., New Delhi. (Now Pernod Richard India Pvt. Ltd.) 104, Ashoka Estate, Barakhamba Road, New Delhi. ( Appellant ) (Respondent…