Commissioner of Income Tax v. Saravana Spg. Mills (P) Ltd.

7 SCC 298Reported decision2007#12970 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2025.

Judgments citing Commissioner of Income Tax v. Saravana Spg. Mills (P) Ltd.

The Commissioner of Income Tax-IV vs. Nekkanti Sea Foods Limited

The appeal is dismissed without any order as to costs

ITTA/160/2012HC Telangana12 Feb 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 115JSection 260A

…existence a new asset. Also, the amount/quantum of money alone cannot be factor to determine whether the expenditure falls under current repair or revenue expenditure. The Supreme Court in Commissioner of Income Tax v. Saravana Spg. Mills (P) Ltd., (2007) 7 SCC 298, has held : “5. This Court in Ballimal Naval Kishore v. CIT approved the test formulated by Chagla, C.J. in New Shorrock Spg. and Mfg. Co. Ltd. v. CIT as to when the expenditure can be said to have been incurred on current repairs. In that case it was observed as follows: (New Shorrock case, ITR pp. 343-44) “The simple test that must be con…

NAGREEKA EXPORTS LIMITED vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6, KOLKATA & ORS.

The Appeal is dismissed

ITA/373/2009HC Calcutta27 Feb 2024

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 27Th February 2024. Appearance: Mr. Ranjeet Kr. Murarka, Advocate Mr. S.D. Verma, Advocate Mr. Ananda Sen, Advocate Mr. Vivek Murarka, Advocate … For The Appellant. Mr. S. Roychowdhury, Advocate Mr. Soumen Bhattacharjee, Advocate … For The Respondents 1. Heard Sri Ranjeet Murarka, Learned Counsel For The Appellant Assessee & Sri S. Roychowdhury, Learned Senior Standing Counsel For The Respondents. 2. This Appeal Was Admitted By This Court By Order Dated 04.02.2010, On The Following Substantial Questions Of Law:- “I. Whether On The Facts & Circumstances Of The Case The Order Of The Tribunal Is Erroneous As Being Perverse In Reversing The Order Of

Section 37Section 37(1)

…A.F.R. ORDER OD – 1 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/373/2009 NAGREEKA EXPORTS LIMITED VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, KOLKATA & ORS. BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI AND THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 27th February 2024. Appearance: Mr. Ranjeet Kr. Murarka, Advocate Mr. S.D. Verma, Advocate Mr. Ananda Sen, Advocate Mr. Vivek Murarka, Advocate … for the appellant. Mr. S. Roychowdhury, Advocate Mr. Soumen Bhattacharjee, Advocate … for the respondents 1. Heard Sri Ranjeet Murarka, learned counsel for the app…

ALOK FERRO ALLOYS LTD.,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result ground no 6 of the appeal of the assessee is partly allowed for statistical purposes

ITA 265/RPR/2022[2012-13]Status: DisposedITAT Raipur18 Aug 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.265/Rpr/2022 निर्धारण वर्ष /Assessment Year: 2012-13 V. M/S.Alok Ferro Alloys Ltd., The Dy. Commissioner- Plot No.458/459, Of Income Tax, Urla Industrial Area, Raipur, Circle-1(1), Raipur. Chhattisgarh-493 221. [Pan: Aacca 0569 P] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr.R.B.Doshi, Ca प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash Sharma, Sr.Dr : सुनवाई ई की तारीखरीख/Date Of Hearing 08.08.2023 घोषणा की तारीखरीख /Date Of Pronouncement : 18.08.2023

For Respondent: Mr.Satya Prakash Sharma
Section 143(3)Section 14ASection 40

…tinguishable on facts. 16. The facts of the present case are almost similar to the facts of Sanghameshwar Coffee Estates Ltd. (supra). 17. In the latest judgment in the matter of CIT & Ors. vs. Saravana Spinning Mills (P) Ltd. (2007) 211 CTR (SC) 281 : (2007) 7 SCC 298 the Hon’ble Supreme Court while considering the scope of deductions under s. 37 of the Act, has held in para 21 of the judgment that a particular item of expenditure may be deductible if the expenditure does not fall within ss. 30 to 36; that it should have been incurred in the accounting year; that it should be in respect of a business carried on…

ADVANCE LAMP COMPONENTS AND TABLEWARES PVT. LTD.,DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 6011/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Dec 2018AY 2011-12

Bench: Shri Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2011-12 Advance Lamp Components Vs. Acit & Tablewares Pvt. Ltd., Circle-1(1), New Delhi Pratap Vikram & Associates, 212-213, Rajender Jaina Tower-I, Wazirpur Commercial Complex, Delhi Pan :Aadca2276N (Appellant) (Respondent) Appellant By None Respondent By Sh. Amit Katoch, Sr.Dr

Section 143(3)

…was justified and same is confirmed.” 6. The Ld. CIT(A) has concluded that these machineries are independent and cannot be termed as part of any other machines. We note that Hon’ble Supreme Court in the case of CIT Vs. Sarvana Spinning Mills (P) Ltd., (2007) 7 SCC 298 held that 4 each machine may be a part of integrated process of manufacturing of textile mill and is integrally connected with the other machine in the mill for production of the final product, but this interconnection does not take away the independent identity and distinctive function of each machine and thus each machine in a textile mill should…

DCIT, CIR-5(1), KOLKATA, KOLKATA vs. M/S KALYANPUR CEMENT LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 901/KOL/2015[2010-2011]Status: DisposedITAT Kolkata06 Oct 2017AY 2010-2011

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…3 A.Y. 2008-09 DCIT Cir-4, Kol v. M/s Klyanpur Cements Ltd. Page 5 expenditure claimed by the assessee amounted to ‘current repairs’, allowable as deduction under section 31.’ Hon'ble Supreme Court in the case of CIT v. Saravana Spinning Mills (P) Ltd. (2007) 7 SCC 298 has held unambiguously that “each machine in a segment of a textile mill has an independent role to play in the mill and the output of each division is different from the other”. From the above context and taking a consistent view, we find that such major repair expenses were regarded as revenue in nature in the earlier years. Therefore relying on…

D.C.I.T CIR - 4,KOLKATA, KOLKATA vs. M/S KALYANPUR CEMENT LTD, KOLKATA

In the result, Revenue’s appeal stands dismissed

ITA 1009/KOL/2013[2009-10]Status: DisposedITAT Kolkata03 May 2017AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2009-10

Section 143(3)Section 30

…the expenditure was on ‘current repairs’ or not. Therefore, the expenditure claimed by the assessee amounted to ‘current repairs’, allowable as a deduction under section 31.” Hon'ble Supreme Court in the case of CIT v. Saravana Spinning Mills (P) Lt. (2007) 7 SCC 298 has held unambiguously that ‘each machine in a segment of a textile mill has an independent role to play in the mill and the output of each division is different from the other.” Respectfully following the precedent as above we hold that there is no infirmity in the order of the Ld. CIT(A). Accordingly, we uphold the same. This ground of Revenue’s…

DCIT/CIR-4/KOLKATA, KOLKATA vs. M/S KALYANPUR CEMENTS LTD., KOLKATA

In the result, Revenue’s appeal stands dismissed

ITA 1956/KOL/2013[2008-09]Status: DisposedITAT Kolkata19 Apr 2016AY 2008-09

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2008-09 Dcit, Circle-4, P-7, V/S. M/S Kalyanpur Cements Chowringhee Square, Ltd., 2 & 3, Rajendra Kolkata-700 069 Prasad Sarani, Kolkata-700001 [Pan No.Aabck 1273 H] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)

…3 A.Y. 2008-09 DCIT Cir-4, Kol v. M/s Klyanpur Cements Ltd. Page 5 expenditure claimed by the assessee amounted to ‘current repairs’, allowable as deduction under section 31.’ Hon'ble Supreme Court in the case of CIT v. Saravana Spinning Mills (P) Ltd. (2007) 7 SCC 298 has held unambiguously that “each machine in a segment of a textile mill has an independent role to play in the mill and the output of each division is different from the other”. From the above context and taking a consistent view, we find that such major repair expenses were regarded as revenue in nature in the earlier years. Therefore relying on…

CIT vs. IMPERIAL FASTNERS P LTD

The appeal is dismissed without any order as to costs

ITA/160/2012HC Delhi25 Apr 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 115JSection 260A

…existence a new asset. Also, the amount/quantum of money alone cannot be factor to determine whether the expenditure falls under current repair or revenue expenditure. The Supreme Court in Commissioner of Income Tax v. Saravana Spg. Mills (P) Ltd., (2007) 7 SCC 298, has held : “5. This Court in Ballimal Naval Kishore v. CIT approved the test formulated by Chagla, C.J. in New Shorrock Spg. and Mfg. Co. Ltd. v. CIT as to when the expenditure can be said to have been incurred on current repairs. In that case it was observed as follows: (New Shorrock case, ITR pp. 343-44) “The simple test that must be con…