Commissioner of Income Tax v. Coal Shipment Ltd.

82 ITR 902Supreme Court of India1971#1944 most cited

What is Commissioner of Income Tax v. Coal Shipment Ltd. authority for?

Payments for non-compete fees or restrictive covenants are revenue expenditure if they are for a limited or uncertain duration and do not confer an enduring advantage to the assessee. The classification as revenue or capital depends on the specific facts and circumstances of each case.

59

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2025.

Also referred to as

Commissioner of Income Tax v. Coal Shipment Ltd. · Coal Shipment Ltd. · 82 ITR 902 · non-compete fees · restrictive covenant · capital expenditure · revenue expenditure · enduring benefit test · section 10(2)(xv) · business expenditure · limited duration

Issues it is cited on

relinquishment of righttest of enduring benefitsection 10(2)(xv)non-compete feebusiness transfer agreementsection 2(31)slump salesection 51going concernsection 40a(2)(b)section 40a(2)beneficial owner

Judgments citing Commissioner of Income Tax v. Coal Shipment Ltd.

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs. COMMISSIONER OF INCOME TAX-III N.D

The appeals are hereby disposed of in terms of

C.A. No.-004072-004072 - 2014Supreme Court19 Dec 2025

Bench: HON'BLE MR. JUSTICE MANOJ MISRA

Section 32(1)(ii)

…be in the nature of capital expenditure. On the other hand, where there is no certainty of the duration of the advantage and the same could be put to an end at any time, such an expenditure would be a revenue expenditure. 2 (1998) 233 ITR 468 3 (1971) 82 ITR 902 4 (1955) 27 ITR 34 25 12.7. It is the submission of Mr. Vohra that if the aforesaid decisions of this Court in Coal Shipments (supra) and Empire Jute (supra) are read conjointly, the only legal inference that can be drawn is that when the expenditure incurred by the assessee brings into existence a benefit of enduring nature in the cap…

EATON POWER QUALITY PRIVATE LTD,PUDUCHERRY vs. DCIT, PONDICHERRY CIRCLE, , PONDICHERRY

In the result, the appeal of the assessee in ITA

ITA 175/CHNY/2019[2012-13]Status: DisposedITAT Chennai20 Oct 2023AY 2012-13

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A No.175/Chny/2019 िनधा"रण वष" /Assessment Year :2012-2013 Eaton Power Quality Private Vs. The Deputy Commissioner Of Limited, Income Tax, No.2, E.V.R. Street, Pondicherry Circle, Sedarapet, Pondicherry. Puducherry- 605 111. [Pan Aaacc 6943R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Vishal Kalra, Advocate ""यथ" क" ओर से /Respondent By : Shri V. Suresh Guduri, Irs, Jcit. : 27.09.2023. सुनवाई क" तारीख/Date Of Hearing घोषणा क" तारीख /Date Of Pronouncement : 20.10.2023 आदेश / O R D E R Per Mahavir Singh:

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri V. Suresh Guduri, IRS, JCIT
Section 143(3)Section 37

…S was held to be providing enduring advantage to the assessee, and therefore, held to be a capital expenditure. The casc laws relied on by the assessee do not come to its rescue as facts and circumstances are distinguishable. In CIT Vs Coal shipman Pvt. Ltd. [82 ITR 902) and CIT Vs Eicher Ld. |302 ITR 249), the facts of the cases were that there was no certainty of duration of advantage and the sane could be put to an and at any time. Similarly, in Carborandum Universal Ltd. Vs JCIT (26 Taxmann.com 268], the facts of the case were that the expenditure claimed did not result in any enduring benefit to the assessee…

VIRAJ PROFILES LTD.,MUMBAI vs. DY CIT-CC-3(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 775/MUM/2021[2013-14]Status: DisposedITAT Mumbai12 May 2023AY 2013-14

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

…ssessee in its cross objection stands allowed, whereas, the grounds raised by the Revenue in its appeal, consequently, is dismissed.” The Mumbai Tribunal has further observed as under: “19. The Hon'ble Supreme Court in CIT v/s Coal Shipments Pvt. Ltd., [1971] 82 ITR 902 (SC), has held that the period for which the restrictive covenant should be in operation to make it a revenue expenditure is a matter of judgment and such a judgment should be exercised having regard to the facts and circumstances of each individual case. If the restrictive covenant is for a indefinite period or for a very large portion, then tech…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE vs. M/S. WIPRO GE MEDICAL SYSTEMS LIMITED, BANGALORE

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 1020/BANG/2007[2000-01]Status: DisposedITAT Bangalore30 Nov 2022AY 2000-01

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2000-01 M/S. Wipro Ge The Deputy Medical Systems Ltd., Commissioner Of Plot No. 4, Kadugodi Income Tax, Indl. Area, Central Circle – Sadaramangala, 1(3), Vs. Bangalore – 560 067. Bangalore. Pan: Aaacw1685G Appellant Respondent : Shri K.R. Pradeep & Assessee By Smt. Girija G.P., Advocates : Shri K.R. Narayana, Addl. Revenue By Cit-Dr Date Of Hearing : 21-10-2022 Date Of Pronouncement : 30-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Remand By Hon'Ble Karnataka High Court In Ita No. 1058/2008 Vide Order Dated 02/12/2016 In An Appeal Filed By Revenue. 2. The Ld.Ar Submitted That Revenue Filed Appeal Before The Hon’Ble Karnataka High Court Against Order Dated 20/06/2008 Passed By This Tribunal On Following Issues. 1) Reduction In Claim Of Exemption Of Profits U/S. 10A. 2) Reduction In Claim U/S. 80Hhe.

For Respondent: Shri K.R. Pradeep &
Section 10ASection 80HSection 80I

…of consolidated order in assessee’s own case, passed in ITA Nos. 438 to 444/2002 dated 21/09/2007 for A.Y. 1991-92. Reliance was also placed by the Ld.DR on;  Decision of Hon’ble Supreme Court in case of and CIT vs. Coal Shipments Pvt.Ltd reported in (1971) 82 ITR 902 and  Decision of Hon’ble Delhi High Court in case of Sharp Business System vs.CIT reported in (2012) 27 taxmann.com 50. 13. The Ld.DR submitted that though the agreement is for a period of three years, the intention of the parties must be looked into. The Ld.DR submitted that as the assessee secured the advantage of enduring nature under the agre…

M/S. PRICEWATERHOUSE COOPERS PRIVATE LIMITED,KOLKATA vs. ACIT, CIRCLE - 2(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed partly

ITA 359/KOL/2018[2009-10]Status: DisposedITAT Kolkata21 Apr 2021AY 2009-10
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) Assessment Year: 2009-10 M/s. Pricewaterhouse Coopers Private Limited..................................………………….............Appellant Block-EP, Plot-Y-14 Salt Lake City Sector-V Kolkata – 700 091 [PAN : AABCP 9181 H] Vs. Asstt. Commissioner of Income Tax, Circle-2(2), Kolkata...........................………..…......Respondent Appearances by: Smt. C.S. Agarwal, Sr. Counsel & Smt. K.M. Gupta, Adv., appeared on behalf of the assessee. Shri Goulen Hangs…

M/S. HARSHA ENGINEERS LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 1735/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad05 Oct 2020AY 2013-14

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Singh"नधा"रण वष"/ Asstt.Year: 2013-14 Harsha Engineers Ltd. Dcit, Cir.2(1)(1) Ahmedabad. Sarkhej Bavla Road Vs. Changodar Ahmedabad 382 213. Pan : Aaach 4828 C

For Respondent: Shri L.P. Jain, Sr.DR
Section 143(2)Section 143(3)Section 148

…so, there was no such disallowance. It is also pertinent to mention that during the course of hearing, the ld.counsel for the assessee relied upon following the judgments, viz. Empire Jute Co. Ltd. Vs. CIT, 3 11 taxmann 69 (SC); CIT Vs. Coal Shipments P.Ltd., 82 ITR 902 (SC) and Devidas Vithaldas & Co Vs. CIT, 84 ITR 277 (SC) and contended that every expenditure which has resulted into some of sort of enduring benefit cannot be straight away treated as expenditure, which is capital in nature. 12. Apart from the above, the assessee has demonstrated that it has not created any specified head of R&D expenditure in…

ACIT (LTU), NEW DELHI vs. M/S HAVELLS INDIA LTD., NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 466/DEL/2011[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…compete fees in the agreements, did not result in an enduring advantage, would have to be treated as deductible revenue expenditure. Reliance in this regard is placed on the decision of the Hon‘ble Supreme Court in the case of CIT vs Coal Shipments Pvt Ltd.: 82 ITR 902, where the assessee was a company engaged in the business of export of coal from India to Burma. Amongst the other exporters were Karan Chand Thapar & Brothers, Andrew Yule & Co, HV Low & Co, and others. After the 2nd World War, the demand for coal in Burma had decreased substantially and therefore, all the exporters formed a union to export coal…

M/S HAVELLS INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 6073/DEL/2010[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…compete fees in the agreements, did not result in an enduring advantage, would have to be treated as deductible revenue expenditure. Reliance in this regard is placed on the decision of the Hon‘ble Supreme Court in the case of CIT vs Coal Shipments Pvt Ltd.: 82 ITR 902, where the assessee was a company engaged in the business of export of coal from India to Burma. Amongst the other exporters were Karan Chand Thapar & Brothers, Andrew Yule & Co, HV Low & Co, and others. After the 2nd World War, the demand for coal in Burma had decreased substantially and therefore, all the exporters formed a union to export coal…

M/S HAVELLS INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 6072/DEL/2010[2004-05]Status: DisposedITAT Delhi25 Aug 2020AY 2004-05

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…compete fees in the agreements, did not result in an enduring advantage, would have to be treated as deductible revenue expenditure. Reliance in this regard is placed on the decision of the Hon‘ble Supreme Court in the case of CIT vs Coal Shipments Pvt Ltd.: 82 ITR 902, where the assessee was a company engaged in the business of export of coal from India to Burma. Amongst the other exporters were Karan Chand Thapar & Brothers, Andrew Yule & Co, HV Low & Co, and others. After the 2nd World War, the demand for coal in Burma had decreased substantially and therefore, all the exporters formed a union to export coal…

ZENSAR TECHNOLOGIES LTD.,MUMBAI vs. ASST CIT (INV) CIRLCE- 2 (1), MUMBAI

The appeal stands partly allowed

ITA 2079/MUM/2003[1998-1999]Status: DisposedITAT Mumbai02 Jan 2020AY 1998-1999

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Michael Jerald- Ld. DR
Section 143(3)Section 80H

…revenue expenditure over a period of 10 years and therefore, the same was being amortized over such a period. Zensar Technologies Ltd. AYs : 1998-99 to 2000-01 5.3 However relying upon the decision of Hon'ble Supreme Court in CIT Vs. Coal shipments (P.) Ltd (82 ITR 902) and decision of Hon'ble Orissa High Court in the case of Orissa Road Transport Co. Vs. CIT [75 ITR 126], Ld. AO opined that non-compete fee was to free the business from competition and therefore, the expenditure would be capital in nature. In other words, the payments made to rival to ward-off competition in business would constitute capital exp…

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

ITA 2963/CHNY/2017[2014-15]Status: DisposedITAT Chennai04 Dec 2019AY 2014-15

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…articularly with reference to the non-compete fee agreements, referred to above. Aggrieved by this, the assessee is on appeal before this Court. 9. Learned counsel appearing for the assessee placed reliance on the decision of the Apex Court reported in [1971] 82 ITR 902 (CIT Vs. Coal Shipments P. Ltd (S.C.)), [1980] 124 ITR 1 (Empire Jute Co. Ltd. Vs. Commissioner of Income Tax (S.C.)) and [1989] 177 ITR 377 (Alembic Chemical Works Co. Ltd.) and pointed out to the guiding factor in the matter of considering the claim as to whether the expenditure would fall under the capital or revenue head. Making particular emp…

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

ITA 2962/CHNY/2017[2013-14]Status: DisposedITAT Chennai04 Dec 2019AY 2013-14

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…articularly with reference to the non-compete fee agreements, referred to above. Aggrieved by this, the assessee is on appeal before this Court. 9. Learned counsel appearing for the assessee placed reliance on the decision of the Apex Court reported in [1971] 82 ITR 902 (CIT Vs. Coal Shipments P. Ltd (S.C.)), [1980] 124 ITR 1 (Empire Jute Co. Ltd. Vs. Commissioner of Income Tax (S.C.)) and [1989] 177 ITR 377 (Alembic Chemical Works Co. Ltd.) and pointed out to the guiding factor in the matter of considering the claim as to whether the expenditure would fall under the capital or revenue head. Making particular emp…

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

ITA 2961/CHNY/2017[2012-13]Status: DisposedITAT Chennai04 Dec 2019AY 2012-13

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…articularly with reference to the non-compete fee agreements, referred to above. Aggrieved by this, the assessee is on appeal before this Court. 9. Learned counsel appearing for the assessee placed reliance on the decision of the Apex Court reported in [1971] 82 ITR 902 (CIT Vs. Coal Shipments P. Ltd (S.C.)), [1980] 124 ITR 1 (Empire Jute Co. Ltd. Vs. Commissioner of Income Tax (S.C.)) and [1989] 177 ITR 377 (Alembic Chemical Works Co. Ltd.) and pointed out to the guiding factor in the matter of considering the claim as to whether the expenditure would fall under the capital or revenue head. Making particular emp…

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

ITA 2960/CHNY/2017[2011-12]Status: DisposedITAT Chennai04 Dec 2019AY 2011-12

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…articularly with reference to the non-compete fee agreements, referred to above. Aggrieved by this, the assessee is on appeal before this Court. 9. Learned counsel appearing for the assessee placed reliance on the decision of the Apex Court reported in [1971] 82 ITR 902 (CIT Vs. Coal Shipments P. Ltd (S.C.)), [1980] 124 ITR 1 (Empire Jute Co. Ltd. Vs. Commissioner of Income Tax (S.C.)) and [1989] 177 ITR 377 (Alembic Chemical Works Co. Ltd.) and pointed out to the guiding factor in the matter of considering the claim as to whether the expenditure would fall under the capital or revenue head. Making particular emp…

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

ITA 2958/CHNY/2017[2009-10]Status: DisposedITAT Chennai04 Dec 2019AY 2009-10

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…articularly with reference to the non-compete fee agreements, referred to above. Aggrieved by this, the assessee is on appeal before this Court. 9. Learned counsel appearing for the assessee placed reliance on the decision of the Apex Court reported in [1971] 82 ITR 902 (CIT Vs. Coal Shipments P. Ltd (S.C.)), [1980] 124 ITR 1 (Empire Jute Co. Ltd. Vs. Commissioner of Income Tax (S.C.)) and [1989] 177 ITR 377 (Alembic Chemical Works Co. Ltd.) and pointed out to the guiding factor in the matter of considering the claim as to whether the expenditure would fall under the capital or revenue head. Making particular emp…

ACIT LTU-2 , CHENNAI vs. CHEMPLAST SANMAR LIMITED, CHENNAI

In the result, the appeal of the assessee in I

ITA 2957/CHNY/2017[2008-09]Status: DisposedITAT Chennai04 Dec 2019AY 2008-09

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…articularly with reference to the non-compete fee agreements, referred to above. Aggrieved by this, the assessee is on appeal before this Court. 9. Learned counsel appearing for the assessee placed reliance on the decision of the Apex Court reported in [1971] 82 ITR 902 (CIT Vs. Coal Shipments P. Ltd (S.C.)), [1980] 124 ITR 1 (Empire Jute Co. Ltd. Vs. Commissioner of Income Tax (S.C.)) and [1989] 177 ITR 377 (Alembic Chemical Works Co. Ltd.) and pointed out to the guiding factor in the matter of considering the claim as to whether the expenditure would fall under the capital or revenue head. Making particular emp…

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

In the result, the appeal of the assessee in I

ITA 2810/CHNY/2017[2013-14]Status: DisposedITAT Chennai04 Dec 2019AY 2013-14

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…articularly with reference to the non-compete fee agreements, referred to above. Aggrieved by this, the assessee is on appeal before this Court. 9. Learned counsel appearing for the assessee placed reliance on the decision of the Apex Court reported in [1971] 82 ITR 902 (CIT Vs. Coal Shipments P. Ltd (S.C.)), [1980] 124 ITR 1 (Empire Jute Co. Ltd. Vs. Commissioner of Income Tax (S.C.)) and [1989] 177 ITR 377 (Alembic Chemical Works Co. Ltd.) and pointed out to the guiding factor in the matter of considering the claim as to whether the expenditure would fall under the capital or revenue head. Making particular emp…

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

In the result, the appeal of the assessee in I

ITA 2809/CHNY/2017[2012-13]Status: DisposedITAT Chennai04 Dec 2019AY 2012-13

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…articularly with reference to the non-compete fee agreements, referred to above. Aggrieved by this, the assessee is on appeal before this Court. 9. Learned counsel appearing for the assessee placed reliance on the decision of the Apex Court reported in [1971] 82 ITR 902 (CIT Vs. Coal Shipments P. Ltd (S.C.)), [1980] 124 ITR 1 (Empire Jute Co. Ltd. Vs. Commissioner of Income Tax (S.C.)) and [1989] 177 ITR 377 (Alembic Chemical Works Co. Ltd.) and pointed out to the guiding factor in the matter of considering the claim as to whether the expenditure would fall under the capital or revenue head. Making particular emp…

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

In the result, the appeal of the assessee in I

ITA 2808/CHNY/2017[2011-12]Status: DisposedITAT Chennai04 Dec 2019AY 2011-12

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…articularly with reference to the non-compete fee agreements, referred to above. Aggrieved by this, the assessee is on appeal before this Court. 9. Learned counsel appearing for the assessee placed reliance on the decision of the Apex Court reported in [1971] 82 ITR 902 (CIT Vs. Coal Shipments P. Ltd (S.C.)), [1980] 124 ITR 1 (Empire Jute Co. Ltd. Vs. Commissioner of Income Tax (S.C.)) and [1989] 177 ITR 377 (Alembic Chemical Works Co. Ltd.) and pointed out to the guiding factor in the matter of considering the claim as to whether the expenditure would fall under the capital or revenue head. Making particular emp…

CHEMPLAST SANMAR LIMITED,CHENNAI vs. DCIT LTU, CHENNAI

In the result, the appeal of the assessee in I

ITA 2807/CHNY/2017[2010-11]Status: DisposedITAT Chennai04 Dec 2019AY 2010-11

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…articularly with reference to the non-compete fee agreements, referred to above. Aggrieved by this, the assessee is on appeal before this Court. 9. Learned counsel appearing for the assessee placed reliance on the decision of the Apex Court reported in [1971] 82 ITR 902 (CIT Vs. Coal Shipments P. Ltd (S.C.)), [1980] 124 ITR 1 (Empire Jute Co. Ltd. Vs. Commissioner of Income Tax (S.C.)) and [1989] 177 ITR 377 (Alembic Chemical Works Co. Ltd.) and pointed out to the guiding factor in the matter of considering the claim as to whether the expenditure would fall under the capital or revenue head. Making particular emp…

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Commissioner of Income Tax v. Coal Shipment Ltd. (82 ITR 902) — Cited in 59 Judgments | BharatTax