Commissioner of Income Tax v. Mahendra Mills Ltd.

334 ITR 254High Court2011#15649 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 357,254 Indian tax judgments — from 2013 to 2025.

Sections most often in play

Section 143(3)Section 153A(1)(b)Section 195Section 35DSection 36(1)(iii)Section 37(1)Section 40(a)(ia)Section 40A(2)(b)

Issues it is cited on

section 5(2)(b)section 5(2)section 35dinterest free advancesmaximum marginal ratesection 40a(2)(b)section 40a(2)written down valuebusiness expediencyrejection of books of accountsection 35section 195

Judgments citing Commissioner of Income Tax v. Mahendra Mills Ltd.

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhidham-Kutch vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham-Kutch

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 366/RJT/2017[2013-14]Status: DisposedITAT Rajkot17 Mar 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…the assessee and therefore, the amount has rightly been claimed. The assessee put reliance before the assessing officer on Jurisdictional High Court judgements in Saurashtra Cement & Chemical Industries Ltd. and Mahindra Mills Ltd. reported in 213 ITR 523 and 334 ITR 254 respectively for the proposition that the claim crystallized during the year under reference by way of receipt of demand notice though pertaining to previous period, is an allowable claim. 44. Similarly, the other component of the claim to the tune of Rs.77,03,859/- was explained before the assessing officer to be relatable to service tax charge…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 236/RJT/2016[2012-13]Status: DisposedITAT Rajkot17 Mar 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…the assessee and therefore, the amount has rightly been claimed. The assessee put reliance before the assessing officer on Jurisdictional High Court judgements in Saurashtra Cement & Chemical Industries Ltd. and Mahindra Mills Ltd. reported in 213 ITR 523 and 334 ITR 254 respectively for the proposition that the claim crystallized during the year under reference by way of receipt of demand notice though pertaining to previous period, is an allowable claim. 44. Similarly, the other component of the claim to the tune of Rs.77,03,859/- was explained before the assessing officer to be relatable to service tax charge…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 235/RJT/2016[2011-12]Status: DisposedITAT Rajkot17 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…the assessee and therefore, the amount has rightly been claimed. The assessee put reliance before the assessing officer on Jurisdictional High Court judgements in Saurashtra Cement & Chemical Industries Ltd. and Mahindra Mills Ltd. reported in 213 ITR 523 and 334 ITR 254 respectively for the proposition that the claim crystallized during the year under reference by way of receipt of demand notice though pertaining to previous period, is an allowable claim. 44. Similarly, the other component of the claim to the tune of Rs.77,03,859/- was explained before the assessing officer to be relatable to service tax charge…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 234/RJT/2016[2010-11]Status: DisposedITAT Rajkot17 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…the assessee and therefore, the amount has rightly been claimed. The assessee put reliance before the assessing officer on Jurisdictional High Court judgements in Saurashtra Cement & Chemical Industries Ltd. and Mahindra Mills Ltd. reported in 213 ITR 523 and 334 ITR 254 respectively for the proposition that the claim crystallized during the year under reference by way of receipt of demand notice though pertaining to previous period, is an allowable claim. 44. Similarly, the other component of the claim to the tune of Rs.77,03,859/- was explained before the assessing officer to be relatable to service tax charge…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 233/RJT/2016[2009-10]Status: DisposedITAT Rajkot17 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…the assessee and therefore, the amount has rightly been claimed. The assessee put reliance before the assessing officer on Jurisdictional High Court judgements in Saurashtra Cement & Chemical Industries Ltd. and Mahindra Mills Ltd. reported in 213 ITR 523 and 334 ITR 254 respectively for the proposition that the claim crystallized during the year under reference by way of receipt of demand notice though pertaining to previous period, is an allowable claim. 44. Similarly, the other component of the claim to the tune of Rs.77,03,859/- was explained before the assessing officer to be relatable to service tax charge…

The Commi.of Income-Tax Visk vs. Kanchangan Sea Foods Ltd.Vijayawada

ITTA/31/2001HC Telangana21 Nov 2013

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Commissioner of Income Tax v. Mahendra Mills Ltd. (334 ITR 254) — Cited in 6 Judgments | BharatTax