Commissioner of Income Tax v. Western India Paper and Paperboard Private Limited

189 ITR 309High Court1991#5443 most cited

What is Commissioner of Income Tax v. Western India Paper and Paperboard Private Limited authority for?

Expenditure not allowable under Section 36(1)(iv) of the Income Tax Act may still be allowable under Section 37 of the Act, even if the Tribunal followed this decision.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Commissioner of Income Tax v Western India Paper and Paperboard Private Limited · 189 ITR 309 · Section 36(1)(iv) · Section 37 · allowable expenditure · pension fund contribution

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 145Section 36(1)(iv)Section 37Section 37(1)Section 43(3)

Issues it is cited on

section 3asection 120(4)(b)section 4asection 36(1)(v)section 10(20)section 61section 46section 40a(7)section 36(1)(iv)section 142(2)section 124section 45

Judgments citing Commissioner of Income Tax v. Western India Paper and Paperboard Private Limited

Principal Commissioner of Income Tax-07 vs. Punjab & Sind Bank

The appeal is dismissed

ITA/737/2017HC Delhi18 Sept 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 36Section 37

…n that the Bombay High Court has in the above order in turn relied on two orders passed by it dated 1st March 2013 in ITA No. 568 of 2012 (CIT v. Suashish Diamonds Ltd.) and Commissioner of Income Tax v. Western India Paper & Board Mills (P) Limited (1991) 189 ITR 309 (Bom). The Bombay High Court has, in its three orders, consistently held that, although contributions to the pension funds may not be allowable under Section 36 (1) (iv) of the Act, the same is allowable under Section 37 of the Act. 8. Learned counsel for the Revenue has been unable to point out to the Court any view contrary to the one t…