DCIT v. Chloride Industries Ltd.

76 ITD 1Income Tax Appellate Tribunal2001#10122 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing DCIT v. Chloride Industries Ltd.

JCIT(OSD)-10(2)(1), MUMBAI vs. M/S.JYOTHY LABORATORIES LIMITED, MUMBAI

In the result, both the appeals of the revenue are dismissed and Cross Objection filed by the assessee are partly allowed

ITA 3876/MUM/2018[2014-15]Status: DisposedITAT Mumbai28 Dec 2022AY 2014-15

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Solgy Jose T. KottaramFor Respondent: J.D. Mistry
Section 115JSection 143(2)Section 143(3)Section 14ASection 229Section 80I

…er. The wordings used in Excise Act cannot be imported for the purpose of the Income tax definition based on the following decisions CIT va Venkateshwara Hatcheries Pvt Ltd 237 ITR 174 (SC) CIT vs Hormasji Manchagi Vaid (Gu)) 250 ITR 542 MB Chemicals vs DCIT (76 ITD 1) ITAT. Pune Arihant Tiles & Marbles vs ITO (2007) 295 ITR 148(Raj) The AO again relied on the expert report received by IIT Bombay atd 14.03 2014 wherein I am in agreement with the AR of the appellant that the report has not addressed full issue and by virtue of the reading given in the bottom of the report that it should not be used for advertiseme…

DCIT-10(2)(1), MUMBAI vs. M/S.JYOTHY LABORATORIES LIMITED, MUMBAI

In the result, both the appeals of the revenue are dismissed and Cross Objection filed by the assessee are partly allowed

ITA 3875/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Dec 2022AY 2013-14

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Solgy Jose T. KottaramFor Respondent: J.D. Mistry
Section 115JSection 143(2)Section 143(3)Section 14ASection 229Section 80I

…er. The wordings used in Excise Act cannot be imported for the purpose of the Income tax definition based on the following decisions CIT va Venkateshwara Hatcheries Pvt Ltd 237 ITR 174 (SC) CIT vs Hormasji Manchagi Vaid (Gu)) 250 ITR 542 MB Chemicals vs DCIT (76 ITD 1) ITAT. Pune Arihant Tiles & Marbles vs ITO (2007) 295 ITR 148(Raj) The AO again relied on the expert report received by IIT Bombay atd 14.03 2014 wherein I am in agreement with the AR of the appellant that the report has not addressed full issue and by virtue of the reading given in the bottom of the report that it should not be used for advertiseme…

DCIT, CIRCLE - 35, KOLKATA , KOLKATA vs. M/S. KOLKATA PORT TRUST , KOLKATA

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 453/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

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

Section 271(1)(c)Section 274

…held that 40A(9) of the Act is not applicable in case the assessee has reimbursed expenses to the club formed for the benefit of the employees. He also placed reliance on the decision of this Tribunal in the case of DCIT vs Chloride Industries Ltd reported in 76 ITD 1 (Kol). 16. On the other hand , the Ld DR relied on the orders of the lower authorities. 17. We have heard the rival submissions, perused the materials available on record and the case laws cited by the Ld. Counsel for the assessee. We find that the facts are not in dispute. We, therefore, find merit in the plea of the Ld. Counsel for the assessee th…

DCIT, CIRCLE - 35, KOLKATA , KOLKATA vs. M/S. KOLKATA PORT TRUST , KOLKATA

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 452/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

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

Section 271(1)(c)Section 274

…held that 40A(9) of the Act is not applicable in case the assessee has reimbursed expenses to the club formed for the benefit of the employees. He also placed reliance on the decision of this Tribunal in the case of DCIT vs Chloride Industries Ltd reported in 76 ITD 1 (Kol). 16. On the other hand , the Ld DR relied on the orders of the lower authorities. 17. We have heard the rival submissions, perused the materials available on record and the case laws cited by the Ld. Counsel for the assessee. We find that the facts are not in dispute. We, therefore, find merit in the plea of the Ld. Counsel for the assessee th…

KOLKATA PORT TRUST ,KOLKATA vs. ACIT, CIRCLE - 35, KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 369/KOL/2018[2014-15]Status: DisposedITAT Kolkata21 Feb 2020AY 2014-15

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

Section 271(1)(c)Section 274

…held that 40A(9) of the Act is not applicable in case the assessee has reimbursed expenses to the club formed for the benefit of the employees. He also placed reliance on the decision of this Tribunal in the case of DCIT vs Chloride Industries Ltd reported in 76 ITD 1 (Kol). 16. On the other hand , the Ld DR relied on the orders of the lower authorities. 17. We have heard the rival submissions, perused the materials available on record and the case laws cited by the Ld. Counsel for the assessee. We find that the facts are not in dispute. We, therefore, find merit in the plea of the Ld. Counsel for the assessee th…

KOLKATA PORT TRUST ,KOLKATA vs. ACIT, CIRCLE - 35, KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 368/KOL/2018[2013-14]Status: DisposedITAT Kolkata21 Feb 2020AY 2013-14

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

Section 271(1)(c)Section 274

…held that 40A(9) of the Act is not applicable in case the assessee has reimbursed expenses to the club formed for the benefit of the employees. He also placed reliance on the decision of this Tribunal in the case of DCIT vs Chloride Industries Ltd reported in 76 ITD 1 (Kol). 16. On the other hand , the Ld DR relied on the orders of the lower authorities. 17. We have heard the rival submissions, perused the materials available on record and the case laws cited by the Ld. Counsel for the assessee. We find that the facts are not in dispute. We, therefore, find merit in the plea of the Ld. Counsel for the assessee th…

KOLKATA PORT TRUST ,KOLKATA vs. JCIT, RANGE - 35, KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 367/KOL/2018[2012-13]Status: DisposedITAT Kolkata21 Feb 2020AY 2012-13

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

Section 271(1)(c)Section 274

…held that 40A(9) of the Act is not applicable in case the assessee has reimbursed expenses to the club formed for the benefit of the employees. He also placed reliance on the decision of this Tribunal in the case of DCIT vs Chloride Industries Ltd reported in 76 ITD 1 (Kol). 16. On the other hand , the Ld DR relied on the orders of the lower authorities. 17. We have heard the rival submissions, perused the materials available on record and the case laws cited by the Ld. Counsel for the assessee. We find that the facts are not in dispute. We, therefore, find merit in the plea of the Ld. Counsel for the assessee th…

M/S INDIAN EXPLOSIVES PRIVATE LIMITED,KOLKATA vs. DCIT, CIR-11(1), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed in part

ITA 1957/KOL/2017[2013-14]Status: DisposedITAT Kolkata07 Sept 2018AY 2013-14

Bench: Sri J. Sudhakar Reddy& Sri S.S. Viswanethra Ravi] I.T.A. No. 1957/Kol/2017 Assessment Year: 2013-14 Indian Explosives Private Ltd.......................…..…….……………………………………………………..……Appellant 16C, Bepin Paul Road Kolkata – 700 026 [Pan: Aaaci 6548 N] Deputy Commissioner Of Income Tax, Circle-11(1), Kolkata..……….….….……………….......Respondent Appearances By: Miss Oindrila Bala & Shri Saurabh Kedia, A/R, Appeared On Behalf Of The Assessee. Shri Sanjay Paul, Addl. Cit, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 24Th,2018 Date Of Pronouncing The Order : September 7Th,2018 Order Per J. Sudhakar Reddy, Am :- This Is An Appeal Filed By The Assessee Directed Against The Order Of The Ld. Assessing Officer, Dt. 26/07/2017, Passed U/S 144C(13) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Relating To Assessment Year 2013-14. 2. Facts In Brief:-

Section 143(3)Section 144C(13)Section 192CSection 40A(9)Section 92C(3)

…nly in this year that the expenditure has been disallowed. The Kolkata Bench of the Tribunal has in the case of TATA Tea Limited in ITA No. 89/Kol/2007 (Cal. Trib) & the Hon’ble Jurisdictional High Court in the case of DCIT vs. Chloride Industries Ltd. (2001) 76 ITD 1 (Cal.) had laid down the proposition of law that payments made to recreational clubs does not fall under the purview of Section 40A(9) of the Act and is allowable u/s 37(1) of the Act. 8.3. In view of the above discussion, on the principle of consistency as well as applying the propositions of law laid down by the co-ordinate bench of the Tribunal…

I T C LIMITED,KOLKATA vs. DCIT, CIRCLE - 8, KOLKATA, KOLKATA

Accordingly, the ld AO disallowed the remaining sum of Rs

ITA 253/KOL/2011[2006-07]Status: DisposedITAT Kolkata05 Apr 2017AY 2006-07

Bench: M Balaganesh & Shri Partha Sarathi Chaudhuryi.T. A. No. 253/Kol/2011 Assessment Years: 2006-07 Itc Limited Dcit, Cir-8, Kolkata -Vs- [Pan :Aaaci5950L] (Appellant) (Respondent) & I.T. A. No. 336/Kol/2011 Assessment Years: 2006-07 Dcit, Cir-8, Kolkata Itc Limited -Vs- [Pan :Aaaci5950L] (Appellant) (Respondent)

Section 143(3)Section 36Section 36(1)(iv)Section 40A(9)

…as items of expenses covered by section 40A(9) of the Act. The auditors had also however mentioned that the same is allowable in accordance with the decision of the co-ordinate bench of this tribunal in the case of DCIT vs Chloride Industries Ltd reported in 76 ITD 1 (Kol) ITAT). The assessee filed details of these payments in the course of scrutiny proceedings. The ld AO on perusal of the same observed that the payments have been made to employees welfare funds, staff clubs employees co-operatives and sports committees which is not allowable u/s 40A(9) of the Act. He stated that section 36 of the Act provides t…

TATA TEA LIMITED,KOLKATA vs. DCIT, C IRCLE- 4, KOLKATA, KOLKATA

In the result, the appeal of the revenue in ITA No

ITA 511/KOL/2010[2004-05]Status: DisposedITAT Kolkata03 Feb 2017AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri Manish Sheth & Prasun Kr. Maity, ARsFor Respondent: N o n e
Section 143(3)

…held that 40A(9) of the Act is not applicable in case the assessee has reimbursed expenses to the club formed for the benefit of the employees. He also placed reliance on the decision of this Tribunal in the case of DCIT vs Chloride Industries Ltd reported in 76 ITD 1 (Kol). 16. On the other hand , the Ld DR relied on the orders of the lower authorities. 17. We have heard the rival submissions, perused the materials available on record and the case laws cited by the Ld. Counsel for the assessee. We find that the facts are not in dispute. We, therefore, find merit in the plea of the Ld. Counsel for the assessee th…

DCIT, CIRCLE - 4, KOLKATA, KOLKATA vs. M/S. TATA TEA LTD., KOLKATA

In the result, the appeal of the revenue in ITA No

ITA 2105/KOL/2010[2004-05]Status: DisposedITAT Kolkata03 Feb 2017AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri Manish Sheth & Prasun Kr. Maity, ARsFor Respondent: N o n e
Section 143(3)

…held that 40A(9) of the Act is not applicable in case the assessee has reimbursed expenses to the club formed for the benefit of the employees. He also placed reliance on the decision of this Tribunal in the case of DCIT vs Chloride Industries Ltd reported in 76 ITD 1 (Kol). 16. On the other hand , the Ld DR relied on the orders of the lower authorities. 17. We have heard the rival submissions, perused the materials available on record and the case laws cited by the Ld. Counsel for the assessee. We find that the facts are not in dispute. We, therefore, find merit in the plea of the Ld. Counsel for the assessee th…