Commissioner of Income-tax v. Arvind Kumar Jain

18 Taxmann.com 132High Court2012#7291 most cited

What is Commissioner of Income-tax v. Arvind Kumar Jain authority for?

Payments made on account of expansion of an existing business into a new geographical area, prior to commercial exploitation, are considered pre-operating expenses. These expenses are deductible for income tax purposes.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

Commissioner of Income-tax v Arvind Kumar Jain · 2012 · Delhi HC · pre-operating expenses · expansion of business · revenue expenditure · section 37(1) · business income

Sections most often in play

Section 37(1)Section 143(3)Section 194HSection 271(1)(c)Section 35ABASection 35ABBSection 40(a)(ia)Section 263
Read the full judgment

Issues it is cited on

section 35abbsection 194hintangible assetssection 35section 30section 201(1)profits and gains of business or professionsection 253section 32section 201section 40(a)revenue expenditure

Judgments citing Commissioner of Income-tax v. Arvind Kumar Jain

ACIT Circle 25(1), Delhi vs. Tata Teleservices Ltd., Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 17/DEL/2022[2016-17]Status: DisposedITAT Delhi26 Aug 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

Tata Teleservices Ltd., New Delhi vs. DCIT, Circle-25(1), New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 337/DEL/2021[2016-17]Status: DisposedITAT Delhi26 Aug 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

DCIT Circle 25(1), New Delhi vs. Tata Teleservices Ltd., New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 5927/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Aug 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

DCIT Circle 25(1), New Delhi vs. Tata Teleservices Ltd., New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 5926/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Aug 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

DCIT Circle - 25(1), New Delhi vs. Tata Teleservices Ltd., New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 5925/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Aug 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

DCIT Circle - 25(1), New Delhi vs. Tata Teleservices Ltd., New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 5924/DEL/2019[2012-13]Status: DisposedITAT Delhi26 Aug 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

Tata Teleservices Ltd., New Delhi vs. ACIT Circle - 25(1), New Delhi

In the result, the appeal of the assessee in ITA

ITA 5668/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Aug 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4150/Del/2017 (ASSESSMENT YEAR 2011-12) ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5666/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) ITA No.5668/Del/2019 (ASSESSMENT YEAR 2015-16) ACIT, Circle-25(1), Vs. New Delhi. (Respondent) Tata Teleservices Limited, (Sanjay Chopra) A-37, Sector-60, Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) ITA No.5924/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5925/Del/2019 (ASSESSMENT…

Tata Teleservices Ltd., New Delhi vs. ACIT Circle - 25(1), New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 5666/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Aug 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

Tata Teleservices Ltd., New Delhi vs. ACIT Circle - 25(1), New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 5665/DEL/2019[2012-13]Status: DisposedITAT Delhi26 Aug 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

Tata Teleservices Ltd., Noida vs. ACIT, Circle- 25(1), New Delhi

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

ITA 4150/DEL/2017[2011-12]Status: DisposedITAT Delhi26 Aug 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5665/Del/2019 (ASSESSMENT YEAR 2012-13) ITA No.5667/Del/2019 (ASSESSMENT YEAR 2014-15) Tata Teleservices Limited, ACIT, (Sanjay Chopra) Circle-25(1), A-37, Sector-60, Vs. New Delhi. Noida-201301, (U.P.) PAN-AAACT2438A (Appellant) (Respondent) ITA No.5925/Del/2019 (ASSESSMENT YEAR 2013-14) ITA No.5927/Del/2019 (ASSESSMENT YEAR 2015-16) 2 ITA No.4150 /Del/2017 & Ors. Tata Teleservices Ltd. vs. ACIT DCIT, Tata Teleservices Circle-25(1), Limited, New…

Tata Teleservices Ltd., Noida vs. ACIT, New Delhi

The appeals are allowed and impugned additions stand deleted

ITA 28/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Jun 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Salil Kapoor, Shri Shivam YadavFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITAs No.27 & 28/Del/2017 Assessment Years: 2009-10 & 2010-11 Tata Teleservices Ltd., Vs ACIT, A-37, Circle-25(1), Sector-60, New Delhi. Noida. PAN: AAACT2438A (Appellant) (Respondent) Assessee by : Shri Salil Kapoor, Shri Shivam Yadav, Shri Tarun Chanana, Shri Anil Chachra & Ms Ananya Kapoor, Advocates Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 02.06.2025 Date of Pronouncement : 18.06.2025 ORDER PER ANUBHAV SHARMA, JM: These appeals are prefer…

Tata Teleservices Ltd., Noida vs. ACIT, New Delhi

The appeals are allowed and impugned additions stand deleted

ITA 27/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Jun 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Salil Kapoor, Shri Shivam YadavFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITAs No.27 & 28/Del/2017 Assessment Years: 2009-10 & 2010-11 Tata Teleservices Ltd., Vs ACIT, A-37, Circle-25(1), Sector-60, New Delhi. Noida. PAN: AAACT2438A (Appellant) (Respondent) Assessee by : Shri Salil Kapoor, Shri Shivam Yadav, Shri Tarun Chanana, Shri Anil Chachra & Ms Ananya Kapoor, Advocates Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 02.06.2025 Date of Pronouncement : 18.06.2025 ORDER PER ANUBHAV SHARMA, JM: These appeals are prefer…

Madhulika Makkar, New Delhi vs. DCIT, Circle- 10(1), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 6938/DEL/2017[2013-14]Status: DisposedITAT Delhi15 Mar 2019AY 2013-14

Bench: Shri R.K. Pandaassessment Year: 2013-14 Madhulika Makkar, Vs. Dcit, 5/5 West Patel Nagar, Circle 10(1), New Delhi. New Delhi. Pan: Aavpm9680M (Appellant) (Respondent) Assessee By : Shri Tarun Rohtagi, Ca Revenue By : Shri Amit Jain, Sr.Dr Date Of Hearing : 13.03.2019 Date Of Pronouncement : 15.03.2019 Order

For Appellant: Shri Tarun Rohtagi, CAFor Respondent: Shri Amit Jain, Sr.DR
Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2013-14 Madhulika Makkar, Vs. DCIT, 5/5 West Patel Nagar, Circle 10(1), New Delhi. New Delhi. PAN: AAVPM9680M (Appellant) (Respondent) Assessee by : Shri Tarun Rohtagi, CA Revenue by : Shri Amit Jain, Sr.DR Date of Hearing : 13.03.2019 Date of Pronouncement : 15.03.2019 ORDER This appeal by the assessee is directed against the order dated 14th September, 2017 of the CIT(A)-17, New Delhi, relating to Assessment Year 2013-14. 2. Facts of the case, in brief, are that the assessee is an ind…

Premier Estate & Equipments .Ltd, Mumbai vs. DCIT 13(1)(2), Mumbai

The appeal of the assessee is allowed for statistical purposes only

ITA 633/MUM/2016[2012-13]Status: DisposedITAT Mumbai27 Nov 2017AY 2012-13

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2012-13

Section 143(1)Section 143(2)Section 2(22)(e)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी ’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2012-13 M/s Premier Estate & The Deputy Equipments Pvt. Ltd. Commissioner of Income बनाम/ No.2 Pali Hills, Bandra Tax, circle 13(1)(2) Vs. (West), Mumbai-400 052 Mumbai ("नधा"रती/Assessee) (राज"व /Revenue) PAN No.:-AACCP2728B "नधा"रती क" ओर से / Assessee by Shri Jayesh Dadia राज"व क" ओर से / Revenue by Shri Rajat Mittal-DR 27/11/201…

ITO, New Delhi vs. Shri Sandeep Sabharwal, New Delhi

ITA 2336/DEL/2011[2007-08]Status: DisposedITAT Delhi14 Oct 2015AY 2007-08

Bench: Sh. G. C. Gupta, Hon’Ble & Sh. O.P.Kant

For Appellant: Sh. Sujit Kumar, Sr. DRFor Respondent: Sh. Ved Jain, CA
Section 143(2)Section 192Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. G. C. Gupta, Hon’ble Vice President And Sh. O.P.Kant, Accountant Member ITA No.2336/Del./2011 Asstt. Year : 2007-08 ITO, Vs Sandeep Sabharwal, Ward-13(4), Room 59/6, Prabhat Road, No.219, C.R. Building, Karol Bagh, New Delhi New Delhi PAN:AAZPS6361B (APPELLANT) (RESPONDENT) Appellant by : Sh. Sujit Kumar, Sr. DR Respondent by : Sh. Ved Jain, CA Date of Hearing : 01.10.2015 Date of Pronouncement :14.10.2015 ORDER PER O.P. Kant AM This appeal of the Revenue is directed against the order dated 31.01.2011 of learned Commissioner of Income-…

Commissioner of Income-tax v. Arvind Kumar Jain (18 Taxmann.com 132) — Cited in 15 Judgments | BharatTax