How many judgments cite Delhi Tourism & TDC Ltd. v. CIT?

21 judgments on BharatTax cite Delhi Tourism & TDC Ltd. v. CIT (285 ITR 114), spanning 2015 to 2025.

Which sections of the Income Tax Act does Delhi Tourism & TDC Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 32(1)(iia), Section 32AC, Section 37, Section 40A(9), Section 10B(8), Section 194.

Delhi Tourism & TDC Ltd. v. CIT

285 ITR 114High Court2006#5579 most cited

What is Delhi Tourism & TDC Ltd. v. CIT authority for?

An assessee cannot claim a deduction for an expenditure in a subsequent assessment year if it was a known expenditure in an earlier year and the assessee failed to provide for it or claim it in that earlier year.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Delhi Tourism & TDC Ltd. v. CIT · known expenditure · provision for expenditure · earlier assessment year · subsequent claim · disallowed expenditure · Section 37 · Section 139(3) · Section 145A · accounting treatment

Also reported as

155 Taxmann 10

Sections most often in play

Section 32(1)(iia)Section 32AC Section 37 Section 40A(9)Section 10B(8)Section 194 Section 194A Section 32AD

Issues it is cited on

section 10(2)(xv)section 139(3)section 32a section 170 section 32(1)(iia)section 40a(9)section 276 section 145a(b)section 73 resulting company section 42 additional depreciation

Judgments citing Delhi Tourism & TDC Ltd. v. CIT

Addl Cirt G 3(2), Mumbai vs. Aditya Birla Nuvo Ltd, Mumbai

Appeal of the assessee is partly allowed

ITA 3178/MUM/2012[2008-09]Status: DisposedITAT Mumbai09 Dec 2015AY 2008-09

For Appellant: Shri J.D. MistriFor Respondent: Shri E. Sankaran-CIT(DR)

Section 143(3)Section 145Section 14ASection 254(1)

…n of the ICAI with regard to the change of the accounting standard is to be accepted. The counsel's objection that the reliance placed by the revenue on the decision of the Delhi High Court in Delhi Tourism and T.D.C. Ltd. v. Commissioner of Income-tax (2006) 285 ITR 114 is distinguishable on facts. In the case before the Hon'ble Delhil High Court, the High Court held that since the electricity charges for the electricity consumed were a known expenditure to the assessee, the assessee, on the basis of average could make a provision for this expenditure for every year of assessment even if no bill was received in…