What is CLT v. Shri Rajasthan Syntex Limited authority for?

Contributions made by an assessee to an employee's welfare fund or a trust for constructing a school building for employees' children are allowable as business expenditure under Section 37(1) of the Income Tax Act, if related to the business.

How many judgments cite CLT v. Shri Rajasthan Syntex Limited?

15 judgments on BharatTax cite CLT v. Shri Rajasthan Syntex Limited (221 CTR 410), spanning 2016 to 2025.

Which sections of the Income Tax Act does CLT v. Shri Rajasthan Syntex Limited come up under?

It is most often cited in judgments turning on Section 145A, Section 234B, Section 234C, Section 36(1)(va), Section 37(1), Section 143(3).

CLT v. Shri Rajasthan Syntex Limited (221 CTR 410)

Rajasthan State Ganganagar Sugar Mills Limited, Jaipur vs. ACIT, Jaipur

In the result the appeal of the assessee is partly allowed

ITA 279/JPR/2024[2017-18]Status: DisposedITAT Jaipur08 May 2025AY 2017-18

Bench: Him The Assessment Order Passed By Acit, Circle-6, Jaipur [ For Short Ao ] U/S 143

For Appellant: Sh. Saurav Harsh, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143Section 145ASection 36(1)(va)

…be incurred voluntarily and without necessity. Any contribution made by the assessee to a public welfare fund which is connected or related with his business is an allowable deduction u/s 37. Again the court in the case of CLT V. Shri Rajasthan Syntex Limited 221 CTR 410 (Raj.) held that where assessee gave contribution to the employee's welfare fund, the same is allowable as business expenditure. The case relied by AO of CIT V. Jodhpur Co-operative marketing Society 275 LTR 372 (Raj.) is distinguishable as in this case the amount was set apart for the shareholders of the society whereas in the present case amoun…

DCIT, Circle-6, Jaipur, Ncrb vs. Rajasthan State Ganganagar Sugar Mills Limited, Nehru Sehkar Bhawan, Jaipur

In the result the appeal of the assessee is partly allowed

ITA 235/JPR/2024[2017-18]Status: DisposedITAT Jaipur08 May 2025AY 2017-18

Bench: Him The Assessment Order Passed By Acit, Circle-6, Jaipur [ For Short Ao ] U/S 143

For Appellant: Sh. Saurav Harsh, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143Section 145ASection 36(1)(va)

…be incurred voluntarily and without necessity. Any contribution made by the assessee to a public welfare fund which is connected or related with his business is an allowable deduction u/s 37. Again the court in the case of CLT V. Shri Rajasthan Syntex Limited 221 CTR 410 (Raj.) held that where assessee gave contribution to the employee's welfare fund, the same is allowable as business expenditure. The case relied by AO of CIT V. Jodhpur Co-operative marketing Society 275 LTR 372 (Raj.) is distinguishable as in this case the amount was set apart for the shareholders of the society whereas in the present case amoun…

M/S Toyota Kirloskar Motors (P) Ltd, Bangalore vs. The Assistant Commissioner of Income Tax Ltu Circle-1, Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 150/BANG/2017[2012-13]Status: DisposedITAT Bangalore02 Dec 2022AY 2012-13

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Sri Sunil Kumar Singh, D.R

Section 40A(2)

…of Case Law Compilation] – expenditure on traffic signal is allowable. • PCIT vs Gujarat Narmada Valley Fertilizer and Chemicals Ltd [2020] 121 taxmann.com 82 (Gujarat) [Para 10] – CSR expenses allowed as deduction. • CIT vs Shree Rajasthan Syntex Ltd [2009] 221 CTR 410 (RAJ)– purchase of bus for welfare of employee children. 3.34 Therefore, the Appellant submits that the above referred expenditure has been incurred for the purpose of business and allowable as deduction u/s 37 of the Act. 3.35 The Appellant submits that in its own case for AY 2013-14 [ITA No.2016/Bang/2018, dated 18.08.2021], the Honourable Bang…

Deputy Commissionr of Income Tax, Circle-6, Jaipur vs. Rajasthan Renewable Energy Corporation Ltd., Jaipur

In the result, we confirm the order of the ld CIT(A) and ground of appeal taken by the Revenue is dismissed

ITA 816/JPR/2017[2014-15]Status: DisposedITAT Jaipur15 Mar 2018AY 2014-15

For Appellant: Shri PC Parwal (CA)For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@

Section 36(1)(va)Section 37Section 37(1)Section 43B

…be incurred voluntarily and without necessity. Any contribution made by the assessee to a public welfare fund which is connected or related with his business is an allowable deduction u/s 37. Again the court in the case of CIT V. Shri Rajasthan Syntex Limited 221 CTR 410 (Raj.) held that where assessee gave contribution to the employee’s welfare fund, the same is allowable as business expenditure. The case relied by AO of CIT V. Jodhpur Co- operative Marketing Society 275 ITR 372 (Raj.) is distinguishable as in this case the amount was set apart for the shareholders of the society whereas in the present case amou…