Deputy CIT v. Haryana Oxygen Ltd.

76 ITD 32Income Tax Appellate Tribunal2001#4719 most cited

What is Deputy CIT v. Haryana Oxygen Ltd. authority for?

Expenses disallowed for personal use by directors cannot be sustained by treating the expenditure as for non-business purposes, and such disallowance can be deleted.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Deputy CIT v. Haryana Oxygen Ltd. · 76 ITD 32 · disallowance of expenses · personal use of assets · directors' personal use · non-business purpose · deletion of addition · Commissioner of Income-tax (Appeals)

Sections most often in play

Section 143(3)Section 147Section 148Section 119Section 127Section 133ASection 142(2A)Section 151

Issues it is cited on

perquisite valuesanction under section 151section 108convertible foreign exchangematerial facts necessary for assessmentsection 158bgsection 194jsection 142(2a)actual payment basisinterest u/s 234cbusiness expediencymere change of opinion

Judgments citing Deputy CIT v. Haryana Oxygen Ltd.

DCIT CENTRAL CIRCLE, UTTAR PRADESH vs. MIRHA EXPORTS PRIVATE LTD. , DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 875/DEL/2022[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in Deputy CIT v. Haryana Oxygen Ltd. reported in [2001] 76 ITD 32 (Delhi) has also taken similar view. Under these circumstances, we are therefore of the considered opinion that the learned Commissioner of Income-tax (Appeals) was justified in deleting this addition. The impugned order is accordingly upheld on this issue. Grounds of appeal No. 2 & 3 raised by the Revenue are dismissed. 27. In the result, appeal…

DCIT CENTRAL CIRCLE , UTTAR PRADESH vs. MIRHA EXPORTS PRIVATE LTD., DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 874/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in Deputy CIT v. Haryana Oxygen Ltd. reported in [2001] 76 ITD 32 (Delhi) has also taken similar view. Under these circumstances, we are therefore of the considered opinion that the learned Commissioner of Income-tax (Appeals) was justified in deleting this addition. The impugned order is accordingly upheld on this issue. Grounds of appeal No. 2 & 3 raised by the Revenue are dismissed. 27. In the result, appeal…

DCIT CENTRAL CIRCLE, GZBD vs. MIRHA EXPORTS PRIVATE LTD., DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 873/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in Deputy CIT v. Haryana Oxygen Ltd. reported in [2001] 76 ITD 32 (Delhi) has also taken similar view. Under these circumstances, we are therefore of the considered opinion that the learned Commissioner of Income-tax (Appeals) was justified in deleting this addition. The impugned order is accordingly upheld on this issue. Grounds of appeal No. 2 & 3 raised by the Revenue are dismissed. 27. In the result, appeal…

MIRHA EXPORTS PRIVATE LTD., DELHI vs. DCIT CENTRAL CIRCLE, GZBD

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 658/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in Deputy CIT v. Haryana Oxygen Ltd. reported in [2001] 76 ITD 32 (Delhi) has also taken similar view. Under these circumstances, we are therefore of the considered opinion that the learned Commissioner of Income-tax (Appeals) was justified in deleting this addition. The impugned order is accordingly upheld on this issue. Grounds of appeal No. 2 & 3 raised by the Revenue are dismissed. 27. In the result, appeal…

MIRHA EXPORTS PRIVATE LTD. ,DELHI vs. DCIT CENTRAL CIRCLE, GZBD, UTTAR PRADESH

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 657/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in Deputy CIT v. Haryana Oxygen Ltd. reported in [2001] 76 ITD 32 (Delhi) has also taken similar view. Under these circumstances, we are therefore of the considered opinion that the learned Commissioner of Income-tax (Appeals) was justified in deleting this addition. The impugned order is accordingly upheld on this issue. Grounds of appeal No. 2 & 3 raised by the Revenue are dismissed. 27. In the result, appeal…

MIRHA EXPORTS PRIVATE LTD. ,DELHI vs. DCIT CENTRAL CIRCLE, GZBD, UTTAR PRADESH

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 656/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in Deputy CIT v. Haryana Oxygen Ltd. reported in [2001] 76 ITD 32 (Delhi) has also taken similar view. Under these circumstances, we are therefore of the considered opinion that the learned Commissioner of Income-tax (Appeals) was justified in deleting this addition. The impugned order is accordingly upheld on this issue. Grounds of appeal No. 2 & 3 raised by the Revenue are dismissed. 27. In the result, appeal…

MIRHA EXPORTS PRIVATE LTD. ,DELHI vs. DCIT CENTRAL CIRCLE, GZBD , U.P

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 655/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in Deputy CIT v. Haryana Oxygen Ltd. reported in [2001] 76 ITD 32 (Delhi) has also taken similar view. Under these circumstances, we are therefore of the considered opinion that the learned Commissioner of Income-tax (Appeals) was justified in deleting this addition. The impugned order is accordingly upheld on this issue. Grounds of appeal No. 2 & 3 raised by the Revenue are dismissed. 27. In the result, appeal…

DCIT CENTRAL CIRCLE GZBD, HAPUR vs. MIRHA EXPORTS PRIVATE LTD. , DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 1234/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in Deputy CIT v. Haryana Oxygen Ltd. reported in [2001] 76 ITD 32 (Delhi) has also taken similar view. Under these circumstances, we are therefore of the considered opinion that the learned Commissioner of Income-tax (Appeals) was justified in deleting this addition. The impugned order is accordingly upheld on this issue. Grounds of appeal No. 2 & 3 raised by the Revenue are dismissed. 27. In the result, appeal…

DCIT CENTRAL CIRCLE GZBD, HAPUR vs. MIRHA EXPORTS PRIVATE LTD. , DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 1233/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in Deputy CIT v. Haryana Oxygen Ltd. reported in [2001] 76 ITD 32 (Delhi) has also taken similar view. Under these circumstances, we are therefore of the considered opinion that the learned Commissioner of Income-tax (Appeals) was justified in deleting this addition. The impugned order is accordingly upheld on this issue. Grounds of appeal No. 2 & 3 raised by the Revenue are dismissed. 27. In the result, appeal…

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

…round No. 11 challenges disallowance of gift of Rs. 1,18,54,561/-. It is stated that the expenditure incurred on distribution of gifts on special occasions are allowed as deduction placing reliance on the following decisions: - i. DCIT v. Haryana Oxygen Ltd. 76 ITD 32 (Del) ii. Sayaji Iron and Engg. Co. v. CIT 253 ITR 749 (Guj) iii. Dinesh Mills Ld. v. CIT 173 CTR 478 (Guj) iv. Punjab Power Packs Ltd. v. DCIT [1999] 71 ITD 163 (Chandigarh) 19. The Chandigarh Bench of this Tribunal in the case of Punjab Power Pack Ltd. (supra) held as under: - 10. One of the main grounds which weighed with the tax authorities in…

JINDAL SAW LTD.,NEW DELHI vs. ACIT, CIRCLE-13(2), NEW DELHI

In the result, assessee’s appeal in ITA No

ITA 504/DEL/2022[2014-15]Status: DisposedITAT Delhi04 Jun 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

Section 143(3)Section 234BSection 43B

…se of Sayaji Iron & Eng. Co. Ltd. V CIT 253 ITR 749 has been followed in the following jurisdictional ITAT decisions:- (i) MITSUI & co. India p. Ltd. V ADDL. CIT ITAT Delhi E Bench in ITA No. 1362/De/2011 as decided on 3/6/2011 (ii) DCIT v Haryana Oxygen Ltd. 76 ITD 32 (DEL) (iii) Midland International LTd. V DCIT 109 ITD 198 (Del). 5.3. I have perused the decisions in hand. These decisions pertain to disallowance of car expenses, telephone expenses etc. and the ratio of these decisions will equally apply to issue before hand. Under the circumstances I do not find any valid justification for disallowing the same.…

DCIT CIRCLE-13(2), NEW DELHI vs. JINDAL SAW LTD., NEW DELHI

In the result, assessee’s appeal in ITA No

ITA 4760/DEL/2019[2015-16]Status: DisposedITAT Delhi04 Jun 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

Section 143(3)Section 234BSection 43B

…se of Sayaji Iron & Eng. Co. Ltd. V CIT 253 ITR 749 has been followed in the following jurisdictional ITAT decisions:- (i) MITSUI & co. India p. Ltd. V ADDL. CIT ITAT Delhi E Bench in ITA No. 1362/De/2011 as decided on 3/6/2011 (ii) DCIT v Haryana Oxygen Ltd. 76 ITD 32 (DEL) (iii) Midland International LTd. V DCIT 109 ITD 198 (Del). 5.3. I have perused the decisions in hand. These decisions pertain to disallowance of car expenses, telephone expenses etc. and the ratio of these decisions will equally apply to issue before hand. Under the circumstances I do not find any valid justification for disallowing the same.…

JINDAL SAW LTD.,NEW DELHI vs. ACIT CIRCLE-13(2), NEW DELHI

In the result, assessee’s appeal in ITA No

ITA 4693/DEL/2019[2015-16]Status: DisposedITAT Delhi04 Jun 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

Section 143(3)Section 234BSection 43B

…se of Sayaji Iron & Eng. Co. Ltd. V CIT 253 ITR 749 has been followed in the following jurisdictional ITAT decisions:- (i) MITSUI & co. India p. Ltd. V ADDL. CIT ITAT Delhi E Bench in ITA No. 1362/De/2011 as decided on 3/6/2011 (ii) DCIT v Haryana Oxygen Ltd. 76 ITD 32 (DEL) (iii) Midland International LTd. V DCIT 109 ITD 198 (Del). 5.3. I have perused the decisions in hand. These decisions pertain to disallowance of car expenses, telephone expenses etc. and the ratio of these decisions will equally apply to issue before hand. Under the circumstances I do not find any valid justification for disallowing the same.…

PUSHPAK STEEL INDUSTRIES PRIVATE LIMITED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

In the result, the appeal is allowed

ITA 301/PUN/2023[2017-18]Status: DisposedITAT Pune16 May 2023AY 2017-18

Bench: Shri R.S. Syal

Section 250

…d not exceed the fixed benchmark. The major reason given by the AO for disallowing the expenses incurred on cars is the personal use of vehicles by the directors-employees of the company. The Delhi Bench of the Tribunal in DCIT vs. Haryana Oxygen Ltd. (2001) 76 ITD 32 (Del) has held that the use of cars by directors-employees of a company cannot be characterized as user for non-business purpose and, hence, no part of such car expenses can be disallowed. The Hon’ble Gujarat High Court in Sayaji Iron and Engineering Company vs. CIT (2002) 253 ITR 749 (Guj) has held that once the directors of the assessee com…

HINDUMAL BALMUKUND INVESTMENT CO.PVT.LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal of the assessee is allowed as indicated above

ITA 570/PUN/2017[2013-14]Status: DisposedITAT Pune14 Sept 2020AY 2013-14

Bench: Shri P.M. Jagtap & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.570/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14 Hindumal Balmukund Investment Co. Pvt. Ltd., 2Nd Floor, Lohia Jain House, Bhandarkar Road, Shivajinagar, Pune-411045. .......अपीलाथ" / Appellant Pan : Aaach4226Q बनाम / V/S. Dcit, Circle-11, ……""यथ" / Respondent Pune. Assessee By : Shri Vardhaman Jain Revenue By : Shri S. P. Walimbe सुनवाई क" तारीख / Date Of Hearing : 11.09.2020 घोषणा क" तारीख / Date Of Pronouncement : 14.09.2020 आदेश / Order Per P.M. Jagtap, Vp : This Appeal Is Preferred By The Assessee Against The Order Of Ld. Cit(A)-1, Pune Dated 16.01.2017 On The Following Grounds As Originally Raised :- “1. The Learned Cit(A) Erred In Law & On Facts In Confirming The Disallowance Of Rs.6,13,115, Being Depreciation On Car. 2. The Learned Cit(A) Further Erred In Law & On Facts In Confirming The Disallowance Of The Claim Of Rs.1,88,07,686 U/S 80Ia(4) Of The I T Act, 1961.” 2. At The Time Of Hearing Before Us, Ld. Representatives Of Both The Sides Have Agreed That The Issue Involved In Ground No.1 Of This Appeal Relating To The Disallowance Made By The Assessing Officer & Confirmed By The Ld. Cit(A) Out Of The Depreciation On Car For Personal Use Of Directors Is Squarely Covered In Favour Of The Assessee By The Decision Of This Tribunal Rendered In Assessee’S Own Case For The Immediately Preceding Assessment Year I.E. A.Y. 2012-13 Vide

For Appellant: Shri Vardhaman JainFor Respondent: Shri S. P. Walimbe
Section 38(2)Section 80HSection 80ISection 80J

…ther held that no disallowance can be made even by treating such expenditure as not having been incurred for the business purpose. Similar view has been taken by the Delhi Bench of the Tribunal in several cases including Dy. CIT vs. Haryana Oxygen Ltd. (2001) 76 ITD 32 (Del). Thus it is evident that there can be no disallowance on account of personal use by the director-employees of the assessee. Such an amount can be treated as a perquisite in the hands of the employees. In view of the above decisions, we hold that the ld. CIT(A) was not justified in sustaining the disallowance to this extent. The addition is de…

THIRD EYE ESTATE (I) PVT. LTD.,MUMBAI vs. ACIT CIR. 15(3)(2), MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 6434/MUM/2016[2012-13]Status: DisposedITAT Mumbai30 Sept 2019AY 2012-13

Bench: Shri M. Balaganesh & Shri Ravish Soodm/S Third Eye Estate (I) Pvt. Ltd. Acit Circle -15(3)(2) B-3301-3302, Oberoi Springs, 4Th Floor, 451 Aayakar Bhavan, Off Link Road, M.K. Road, Vs. Andheri (West), Mumbai – 400021 Mumbai – 400 053

For Appellant: Shri Dharan Gandhi, A.RFor Respondent: Shri Amit Pratap Singh, D.R
Section 143(2)Section 143(3)Section 32Section 45

…efore, in our considered view there can be no question of any personal expenses. Our aforesaid view is fortified by the following judicial pronouncements: Sr. No. Particulars 1 Sayaji Iron & Engg. Co. Vs. CIT 253 ITR 749 (Guj) 2. DCIT Vs. Haryana Oxygen Ltd. 76 ITD 32 (Del) 3 Omkar Textile Mills (P) Ltd. Vs. ITO 115 TTJ 716 (Ahm) 4. KSS Ltd. Vs. DCIT 157 ITD 124 (Mum) We thus, on the basis of our aforesaid observations vacate the disallowance of motor vehicle expenses of Rs. 7,39,655/- made by the A.O. P a g e | 9 ITA No.6434/Mum/2014 A.Y. 2012-13 M/s Third Eye Estate (I) Pvt. Ltd. Vs. ACIT, Circle-15(3)(2) 13.…

ACIT, NEW DELHI vs. M/S. HAL OFFSHORE LTD., NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 4673/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Jul 2019AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 4673/Del/2016 : Asstt. Year : 2012-13 Acit, Vs M/S Hal Offshore Ltd., Central Circle-15, 25, Bazar Lane, Bengali Market, New Delhi-110055 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaach3144B Ita No. 2081/Del/2016 : Asstt. Year : 2012-13 M/S Hal Offshore Ltd., Vs Dcit, C/O M/S Rra Taxindia, Circle-12(1), D-28, South Extension, Part-I, New Delhi New Delhi-110049 (Appellant) (Respondent) Pan No. Aaach3144B Assessee By : Sh. Somil Agarwal, Ca Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing: 22.07.2019 Date Of Pronouncement: 23.07.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Somil Agarwal, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 143(3)Section 41(1)

…e” in expenses without any iota of evidence or cogent reason. Keeping in view, the judgments of Hon’ble Apex Court in the case of Dhakeswari Cotton Mills Ltd. Vs CIT 26 ITR 775, Sayaji Iron & Engg. Co. Vs CIT (Guj.) 253 ITR 749 and DCIT Vs Haryana Oxygen Ltd. 76 ITD 32 (Del.), we hereby hold that the disallowance made by the Assessing Officer cannot be legally sustained. 7. Ground No. 4 pertains to disallowance on account of legal and professional expenses. The Revenue disallowed the payment of Rs. 64,000/- made to R.N. Kalra and Rs.75,000/- to M.C. Panda as no TDS has been deductible on these expenses. It was a…

M/S. HAL OFFSHORE LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 2081/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Jul 2019AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 4673/Del/2016 : Asstt. Year : 2012-13 Acit, Vs M/S Hal Offshore Ltd., Central Circle-15, 25, Bazar Lane, Bengali Market, New Delhi-110055 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaach3144B Ita No. 2081/Del/2016 : Asstt. Year : 2012-13 M/S Hal Offshore Ltd., Vs Dcit, C/O M/S Rra Taxindia, Circle-12(1), D-28, South Extension, Part-I, New Delhi New Delhi-110049 (Appellant) (Respondent) Pan No. Aaach3144B Assessee By : Sh. Somil Agarwal, Ca Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing: 22.07.2019 Date Of Pronouncement: 23.07.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Somil Agarwal, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 143(3)Section 41(1)

…e” in expenses without any iota of evidence or cogent reason. Keeping in view, the judgments of Hon’ble Apex Court in the case of Dhakeswari Cotton Mills Ltd. Vs CIT 26 ITR 775, Sayaji Iron & Engg. Co. Vs CIT (Guj.) 253 ITR 749 and DCIT Vs Haryana Oxygen Ltd. 76 ITD 32 (Del.), we hereby hold that the disallowance made by the Assessing Officer cannot be legally sustained. 7. Ground No. 4 pertains to disallowance on account of legal and professional expenses. The Revenue disallowed the payment of Rs. 64,000/- made to R.N. Kalra and Rs.75,000/- to M.C. Panda as no TDS has been deductible on these expenses. It was a…

DCIT, NEW DELHI vs. M/S. METSO MINERALS (INDIA) PVT. LTD., NEW DELHI

In the result, the appeal is dismissed

ITA 6681/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Jan 2019AY 2010-11

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 143(2)Section 14ASection 36(1)(iii)

…very nature, cannot have any “personal use”. The Limited Company is an inanimate person and there cannot be anything personal about such an entity. Kindly see – Sayaji Iron & Engg. Co. vs CIT (2002) 253 ITR 74S (Guj) Deputy CIT vs Haryana Oxygen Ltd. (2001) 76 ITD 32 (Del) Seasons Catering Services (P) Ltd. vs Deputy CIT (2010) 127 ITD 50(Del ) c. Further personal expenses would include expenses on the person of the assessee or to satisfy his personal needs such as cloths, food etc or purposes not related to the business for which the deduction is claimed. Kindly see - State of Madras vs GJ Coelho (53 ITR 186)…

M/S. PARBHAT HEAVY FORGE PVT. LTD.,PUNJAB vs. ADDL. CIT, KARNAL

In the result, appeal of the assessee is allowed partly for statistical purposes

ITA 5288/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Jun 2018AY 2011-12

Bench: Sh. Amit Shukla & Sh.O.P. Kantassessment Year: 2011-12 Prabhat Heavy Forge Pvt. Vs. Addl.Cit, Ltd., Karnal Range, Karnal V. Gupta & Associates, Cas, D-15, Calibre Market, Rajpur Punjab Pan :Aaccp6521A (Appellant) (Respondent) Appellant By Sh. Sandeep Sapra, Adv. Respondent By Sh. Atiq Ahmed, Sr.Dr

Section 143(2)Section 143(3)Section 36Section 36(1)(iii)Section 40A(2)(b)

…h of the total car expenditure and depreciation claimed by the assessee on account of the personal use of the cars which were used by the directors. We, therefore, answer the question in the negative, i.e. in favour of the assessee and against the Revenue”. " 76 ITD 32, DCIT Vs. Haryana Oxygen Ltd. (ITAT Delhi) “Now when the directors and the company are two separate legal entities, the use of the car by the directors of the company could not be characterized as for non business purpose. No disallowance under section 37(1) was justified”. " 109 ITD 198, Midland International Limited vs. DCIT (Delhi ITAT), in whic…

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Deputy CIT v. Haryana Oxygen Ltd. (76 ITD 32) — Cited in 25 Judgments | BharatTax