Coca Cola India (P) Ltd. v. DCIT

116 TTJ 880Income Tax Appellate Tribunal#6822 most cited

What is Coca Cola India (P) Ltd. v. DCIT authority for?

Expenses incurred 'incidentally' to carrying on business, even if not strictly 'necessary' or incurred 'voluntarily', are deductible under Section 37(1) if they are for business purposes.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2022.

Also referred to as

Coca Cola India (P) Ltd. v. DCIT · 116 TTJ 880 · Section 37(1) · deductible expenditure · commercial expediency · ordinary commercial trading · incidental expenses · wholly and exclusively · voluntarily expenditure · necessity

Judgments citing Coca Cola India (P) Ltd. v. DCIT

Highgrace Investments P. Ltd., Hyd, Hyderabad vs. ACIT, Central Circle-8, Hyd, Hyderabad

Appeals are allowed in above terms

ITA 635/HYD/2015[2008-09]Status: DisposedITAT Hyderabad13 Apr 2022AY 2008-09

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Respondent: Shri T. Sunil Goutam. (D.R.)
Section 143(3)Section 37(1)Section 40A(2)(a)

…ing whether a payment of money is a deductible expenditure, one has to take into consideration questions of commercial expediency and the principles of ordinary commercial trading. 10.1. The Co-ordinate Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] has considered the provisions of Section 37(1) and laid down the following principles: “18.8 The position in law, in relation to s. 37(1) of the Act, as emerging from the decisions of the Supreme Court, discussed in the above paras, can be summarized as under: (i) the expenses incurred should be 'incidental' to the carrying on of…

Highgrace Investments P. Ltd., Hyd, Hyderabad vs. ACIT, Central Circle-8, Hyd, Hyderabad

Appeals are allowed in above terms

ITA 634/HYD/2015[2007-08]Status: DisposedITAT Hyderabad13 Apr 2022AY 2007-08

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Respondent: Shri T. Sunil Goutam. (D.R.)
Section 143(3)Section 37(1)Section 40A(2)(a)

…ing whether a payment of money is a deductible expenditure, one has to take into consideration questions of commercial expediency and the principles of ordinary commercial trading. 10.1. The Co-ordinate Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] has considered the provisions of Section 37(1) and laid down the following principles: “18.8 The position in law, in relation to s. 37(1) of the Act, as emerging from the decisions of the Supreme Court, discussed in the above paras, can be summarized as under: (i) the expenses incurred should be 'incidental' to the carrying on of…

Elem Investments P. Ltd., Hyd, Hyderabad vs. ACIT, Central Circle-8, Hyd, Hyderabad

Appeals are allowed in above terms

ITA 624/HYD/2015[2007-08]Status: DisposedITAT Hyderabad13 Apr 2022AY 2007-08

Bench: Shri S.S. Godara & Shri L. P. Sahu

For Respondent: Shri T. Sunil Goutam. (D.R.)
Section 143(3)Section 37(1)Section 40A(2)(a)

…ing whether a payment of money is a deductible expenditure, one has to take into consideration questions of commercial expediency and the principles of ordinary commercial trading. 10.1. The Co-ordinate Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] has considered the provisions of Section 37(1) and laid down the following principles: “18.8 The position in law, in relation to s. 37(1) of the Act, as emerging from the decisions of the Supreme Court, discussed in the above paras, can be summarized as under: (i) the expenses incurred should be 'incidental' to the carrying on of…

M/S Elem Investment(P)Limited, Hyderabad vs. The Dict, Hyderabad

In the result, appeal of assessee for AY

ITA 121/HYD/2010[2005-06]Status: DisposedITAT Hyderabad03 Aug 2018AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiahappellant Respondent

For Appellant: Shri K.C. Devdas, ARFor Respondent: Smt. Suman Malik, DR
Section 37(1)Section 40A(2)

…non-business purposes. Therefore, the claim as made by assessee is allowable in full. After referring to various principles on the claim u/s. 37(1), Ld. Counsel relied on the decision of the ITAT, Pune Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] to submit that the Co- ordinate Bench has summarized the principles according to which AO has to allow the amount in full once it is identified that expenditure is for the purpose of business. 7.1. Coming to the issue of enhancement, Ld. Counsel submitted that Ld.CIT(A) has travelled beyond the scope of appeal and relied on the p…

M/S Fincity Investments Pvt Ltd, Hyderabad vs. DCIT, Hyderabad

In the result, appeal of assessee for AY

ITA 119/HYD/2010[2005-06]Status: DisposedITAT Hyderabad03 Aug 2018AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.C. Devdas, ARFor Respondent: Smt. Suman Malik, DR
Section 37(1)Section 40A(2)

…non-business purposes. Therefore, the claim as made by assessee is allowable in full. After referring to various principles on the claim u/s. 37(1), Ld. Counsel relied on the decision of the ITAT, Pune Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] to submit that the Co- ordinate Bench has summarized the principles according to which AO has to allow the amount in full once it is identified that expenditure is for the purpose of business. 7.1. Coming to the issue of enhancement, Ld. Counsel submitted that Ld.CIT(A) has travelled beyond the scope of appeal and relied on the p…

M/S Highgrace Investments Pvt Ltd, Hyderabad vs. DCIT, Hyderabad

In the result, appeal of assessee for AY

ITA 114/HYD/2010[2005-06]Status: DisposedITAT Hyderabad03 Aug 2018AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiahappellant Respondent

For Appellant: Shri K.C. Devdas, ARFor Respondent: Smt. Suman Malik, DR
Section 37(1)Section 40A(2)

…non-business purposes. Therefore, the claim as made by assessee is allowable in full. After referring to various principles on the claim u/s. 37(1), Ld. Counsel relied on the decision of the ITAT, Pune Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] to submit that the Co- ordinate Bench has summarized the principles according to which AO has to allow the amount in full once it is identified that expenditure is for the purpose of business. 7.1. Coming to the issue of enhancement, Ld. Counsel submitted that Ld.CIT(A) has travelled beyond the scope of appeal and relied on the p…

M/S Fincity Investments Pvt.Ltd., Hyderabad vs. ACIT, Hyderabad

In the result, appeal of assessee for AY

ITA 591/HYD/2006[2002-03]Status: DisposedITAT Hyderabad03 Aug 2018AY 2002-03

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.C. Devdas, ARFor Respondent: Smt. Suman Malik, DR
Section 37(1)Section 40A(2)

…non-business purposes. Therefore, the claim as made by assessee is allowable in full. After referring to various principles on the claim u/s. 37(1), Ld. Counsel relied on the decision of the ITAT, Pune Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] to submit that the Co- ordinate Bench has summarized the principles according to which AO has to allow the amount in full once it is identified that expenditure is for the purpose of business. 7.1. Coming to the issue of enhancement, Ld. Counsel submitted that Ld.CIT(A) has travelled beyond the scope of appeal and relied on the p…

M/S Highgrace Investements Pvt.Ltd., Hyderabad vs. ACIT, Hyderabad

In the result, appeal of assessee for AY

ITA 590/HYD/2006[2002-03]Status: DisposedITAT Hyderabad03 Aug 2018AY 2002-03

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiahappellant Respondent

For Appellant: Shri K.C. Devdas, ARFor Respondent: Smt. Suman Malik, DR
Section 37(1)Section 40A(2)

…non-business purposes. Therefore, the claim as made by assessee is allowable in full. After referring to various principles on the claim u/s. 37(1), Ld. Counsel relied on the decision of the ITAT, Pune Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] to submit that the Co- ordinate Bench has summarized the principles according to which AO has to allow the amount in full once it is identified that expenditure is for the purpose of business. 7.1. Coming to the issue of enhancement, Ld. Counsel submitted that Ld.CIT(A) has travelled beyond the scope of appeal and relied on the p…

M/S Elem Investments Pvt.Ltd., Hyderabad vs. ACIT, Hyderabad

In the result, appeal of assessee for AY

ITA 589/HYD/2006[2002-03]Status: DisposedITAT Hyderabad03 Aug 2018AY 2002-03

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiahappellant Respondent

For Appellant: Shri K.C. Devdas, ARFor Respondent: Smt. Suman Malik, DR
Section 37(1)Section 40A(2)

…non-business purposes. Therefore, the claim as made by assessee is allowable in full. After referring to various principles on the claim u/s. 37(1), Ld. Counsel relied on the decision of the ITAT, Pune Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] to submit that the Co- ordinate Bench has summarized the principles according to which AO has to allow the amount in full once it is identified that expenditure is for the purpose of business. 7.1. Coming to the issue of enhancement, Ld. Counsel submitted that Ld.CIT(A) has travelled beyond the scope of appeal and relied on the p…

M/S Vecyes Investement Pvt Ltd., Hyderabad vs. ACIT, Hyderabad

In the result, the appeal of assessee is partly allowed

ITA 588/HYD/2006[2002-03]Status: DisposedITAT Hyderabad03 Aug 2018AY 2002-03

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.C. Devdas, ARFor Respondent: Smt. Suman Malik, DR
Section 37(1)Section 40A(2)

…non-business purposes. Therefore, the claim as made by assessee is allowable in full. After referring to various principles on the claim u/s. 37(1), Ld. Counsel relied on the decision of the ITAT, Pune Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] to submit that the Co- ordinate Bench has summarized the principles, according to which AO has to allow the amount in full, once it is identified that expenditure is for the purpose of business. 7.1. Coming to the issue of enhancement, Ld. Counsel submitted that Ld.CIT(A) has travelled beyond the scope of appeal and relied on the…

M/S High Grace Investments Pvt.Ltd., Hyderabad vs. ACIT, Hyderabad

In the result, appeal of assessee for AY

ITA 619/HYD/2008[2004-05]Status: DisposedITAT Hyderabad03 Aug 2018AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiahappellant Respondent

For Appellant: Shri K.C. Devdas, ARFor Respondent: Smt. Suman Malik, DR
Section 37(1)Section 40A(2)

…non-business purposes. Therefore, the claim as made by assessee is allowable in full. After referring to various principles on the claim u/s. 37(1), Ld. Counsel relied on the decision of the ITAT, Pune Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] to submit that the Co- ordinate Bench has summarized the principles according to which AO has to allow the amount in full once it is identified that expenditure is for the purpose of business. 7.1. Coming to the issue of enhancement, Ld. Counsel submitted that Ld.CIT(A) has travelled beyond the scope of appeal and relied on the p…

M/S Elem Investments Pvt.Ltd., Hyderabad vs. ACIT, Hyderabad

In the result, appeal of assessee for AY

ITA 617/HYD/2008[2004-05]Status: DisposedITAT Hyderabad03 Aug 2018AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiahappellant Respondent

For Appellant: Shri K.C. Devdas, ARFor Respondent: Smt. Suman Malik, DR
Section 37(1)Section 40A(2)

…non-business purposes. Therefore, the claim as made by assessee is allowable in full. After referring to various principles on the claim u/s. 37(1), Ld. Counsel relied on the decision of the ITAT, Pune Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] to submit that the Co- ordinate Bench has summarized the principles according to which AO has to allow the amount in full once it is identified that expenditure is for the purpose of business. 7.1. Coming to the issue of enhancement, Ld. Counsel submitted that Ld.CIT(A) has travelled beyond the scope of appeal and relied on the p…

M/S Fincity Investments Pvt.Ltd., Hyderabad vs. ACIT, Hyderabad

In the result, appeal of assessee for AY

ITA 616/HYD/2008[2004-05]Status: DisposedITAT Hyderabad03 Aug 2018AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.C. Devdas, ARFor Respondent: Smt. Suman Malik, DR
Section 37(1)Section 40A(2)

…non-business purposes. Therefore, the claim as made by assessee is allowable in full. After referring to various principles on the claim u/s. 37(1), Ld. Counsel relied on the decision of the ITAT, Pune Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] to submit that the Co- ordinate Bench has summarized the principles according to which AO has to allow the amount in full once it is identified that expenditure is for the purpose of business. 7.1. Coming to the issue of enhancement, Ld. Counsel submitted that Ld.CIT(A) has travelled beyond the scope of appeal and relied on the p…

M/S Highgrace Investements Pvt.Ltd., Hyderabad vs. ACIT, Hyderabad

In the result, appeal of assessee for AY

ITA 733/HYD/2006[2003-04]Status: DisposedITAT Hyderabad03 Aug 2018AY 2003-04

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiahappellant Respondent

For Appellant: Shri K.C. Devdas, ARFor Respondent: Smt. Suman Malik, DR
Section 37(1)Section 40A(2)

…non-business purposes. Therefore, the claim as made by assessee is allowable in full. After referring to various principles on the claim u/s. 37(1), Ld. Counsel relied on the decision of the ITAT, Pune Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] to submit that the Co- ordinate Bench has summarized the principles according to which AO has to allow the amount in full once it is identified that expenditure is for the purpose of business. 7.1. Coming to the issue of enhancement, Ld. Counsel submitted that Ld.CIT(A) has travelled beyond the scope of appeal and relied on the p…

M/S Fincity Investments Pvt.Ltd., Hyderabad vs. ACIT, Hyderabad

In the result, appeal of assessee for AY

ITA 732/HYD/2006[2003-04]Status: DisposedITAT Hyderabad03 Aug 2018AY 2003-04

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri K.C. Devdas, ARFor Respondent: Smt. Suman Malik, DR
Section 37(1)Section 40A(2)

…non-business purposes. Therefore, the claim as made by assessee is allowable in full. After referring to various principles on the claim u/s. 37(1), Ld. Counsel relied on the decision of the ITAT, Pune Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] to submit that the Co- ordinate Bench has summarized the principles according to which AO has to allow the amount in full once it is identified that expenditure is for the purpose of business. 7.1. Coming to the issue of enhancement, Ld. Counsel submitted that Ld.CIT(A) has travelled beyond the scope of appeal and relied on the p…

M/S Elem Investments Pvt.Ltd., Hyderabad vs. ACIT, Hyderabad

In the result, appeal of assessee for AY

ITA 731/HYD/2006[2003-04]Status: DisposedITAT Hyderabad03 Aug 2018AY 2003-04

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiahappellant Respondent

For Appellant: Shri K.C. Devdas, ARFor Respondent: Smt. Suman Malik, DR
Section 37(1)Section 40A(2)

…non-business purposes. Therefore, the claim as made by assessee is allowable in full. After referring to various principles on the claim u/s. 37(1), Ld. Counsel relied on the decision of the ITAT, Pune Bench in the case of Coca Cola India (P) Ltd., Vs. DCIT [116 TTJ 880], [ITAT (Pune)] to submit that the Co- ordinate Bench has summarized the principles according to which AO has to allow the amount in full once it is identified that expenditure is for the purpose of business. 7.1. Coming to the issue of enhancement, Ld. Counsel submitted that Ld.CIT(A) has travelled beyond the scope of appeal and relied on the p…