Cooper Engineering Ltd. vs. CIT 135 ITR 597 (Bom), Sheshasayee Brothers v. CIT

46 ITR 978High Court#20916 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2016 to 2025.

Judgments citing Cooper Engineering Ltd. vs. CIT 135 ITR 597 (Bom), Sheshasayee Brothers v. CIT

The Dy.CIT, Central Circle-1, Vadodara vs. Pawan Edifice Pvt. Ltd., Vadodara

Appeals are partly allowed for

ITA 529/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad20 Aug 2025AY 2013-14
For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 115JSection 139(1)Section 143(2)Section 143(3)Section 14ASection 36Section 68Section 80G

…most of the expenses were paid in cash and supported by self-made vouchers, which were not amenable to independent verification. Relying upon judicial precedents including the decisions of the Hon'ble Allahabad High Court in Sabalgarh Industries Ltd. v. CIT (46 ITR 978), the Hon'ble Gujarat High Court in CIT v. Chandravilas Hotel (164 ITR 102), and the Hon'ble Bombay High Court in Amrit Lal & Co. (108 ITR 719) and Ciba Dyes Ltd. v. CIT (25 ITR 102), the Assessing Officer concluded that the mere production of vouchers was insufficient to discharge the burden of proof under section 37(1) of the Act, particularly w…

Pawan Edifice Pvt. Ltd., Vadodara vs. The Dy.CIT, Circle-2(1)(2), Vadodara

ITA 477/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad20 Aug 2025AY 2013-14
For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 115JSection 139(1)Section 143(2)Section 143(3)Section 14ASection 36Section 68Section 80G

…most of the expenses were paid in cash and supported by self-made vouchers, which were not amenable to independent verification. Relying upon judicial precedents including the decisions of the Hon'ble Allahabad High Court in Sabalgarh Industries Ltd. v. CIT (46 ITR 978), the Hon'ble Gujarat High Court in CIT v. Chandravilas Hotel (164 ITR 102), and the Hon'ble Bombay High Court in Amrit Lal & Co. (108 ITR 719) and Ciba Dyes Ltd. v. CIT (25 ITR 102), the Assessing Officer concluded that the mere production of vouchers was insufficient to discharge the burden of proof under section 37(1) of the Act, particularly w…

ACIT Cir 4(2), Mumbai vs. Kalpesh Synthetics P. Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 76/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jul 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2010-11 M/S. Kalpesh Synthetics P. Ltd. Acit, Circle 4(2) Gala No. 8, 1St Floor, Kuntal 6Th Floor, Aayakar Bhavan बनाम/ Modi Estate, L.B.S. Marg M.K. Road, Mumbai 400020 Vs. Ghatkopar (W), Mumbai 400086 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaack6496P Assessment Year: 2010-11 Acit, Circle 4(2) M/S. Kalpesh Synthetics P. Ltd. 6Th Floor, Aayakar Bhavan Gala No. 8, 1St Floor, Kuntal बनाम/ M.K. Road, Mumbai 400020 Modi Estate, L.B.S. Marg Vs. Ghatkopar (W), Mumbai 400086 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaack6496P M/S. Kalpesh Synthetics P. Ltd. "नधा"रती क" ओर से / Assessee By Shri K. Shivaram Shri H.M. Wanare राज"व क" ओर से / Revenue By सुनवाई क" तार"ख / Date Of Hearing : 19/07/2016 20/07/2016 आदेश क" तार"ख /Date Of Order:

Section 36(1)(ii)

…ect to details of foreign travel expenses. The learned CIT(A) duly considered the factual matrix along with the decisions in Cooper Engineering Ltd. vs. CIT 135 ITR 597 (Bom), Sheshasayee Brothers vs. CIT 42 ITR 568 (Mad) and Sabal Gar Industries Ltd. vs. CIT 46 ITR 978 (All). It is also noted that the learned Assessing Officer disallowed the entire amount of foreign travel expenses amounting to Rs.5,78,484/- claimed under section 37 of the Act. The comparative figures of assessment year 2008-09 to 2010- 11 were also considered and found that proper explanation with respect to business expenditure in respect of f…

Kalpesh Synthetics P.Ltd, Mumbai vs. Asst CIT Cir 4(2), Mumbai

The appeal of the Revenue is dismissed

ITA 6774/MUM/2013[2010-11]Status: DisposedITAT Mumbai20 Jul 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2010-11 M/S. Kalpesh Synthetics P. Ltd. Acit, Circle 4(2) Gala No. 8, 1St Floor, Kuntal 6Th Floor, Aayakar Bhavan बनाम/ Modi Estate, L.B.S. Marg M.K. Road, Mumbai 400020 Vs. Ghatkopar (W), Mumbai 400086 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaack6496P Assessment Year: 2010-11 Acit, Circle 4(2) M/S. Kalpesh Synthetics P. Ltd. 6Th Floor, Aayakar Bhavan Gala No. 8, 1St Floor, Kuntal बनाम/ M.K. Road, Mumbai 400020 Modi Estate, L.B.S. Marg Vs. Ghatkopar (W), Mumbai 400086 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaack6496P M/S. Kalpesh Synthetics P. Ltd. "नधा"रती क" ओर से / Assessee By Shri K. Shivaram Shri H.M. Wanare राज"व क" ओर से / Revenue By सुनवाई क" तार"ख / Date Of Hearing : 19/07/2016 20/07/2016 आदेश क" तार"ख /Date Of Order:

Section 36(1)(ii)

…ect to details of foreign travel expenses. The learned CIT(A) duly considered the factual matrix along with the decisions in Cooper Engineering Ltd. vs. CIT 135 ITR 597 (Bom), Sheshasayee Brothers vs. CIT 42 ITR 568 (Mad) and Sabal Gar Industries Ltd. vs. CIT 46 ITR 978 (All). It is also noted that the learned Assessing Officer disallowed the entire amount of foreign travel expenses amounting to Rs.5,78,484/- claimed under section 37 of the Act. The comparative figures of assessment year 2008-09 to 2010- 11 were also considered and found that proper explanation with respect to business expenditure in respect of f…

Cooper Engineering Ltd. vs. CIT 135 ITR 597 (Bom), Sheshasayee Brothers v. CIT (46 ITR 978) — Cited in 4 Judgments | BharatTax