Deputy CIT v. Haryana Oxygen Ltd.

76 ITD 32Income Tax Appellate Tribunal2001#4712 most cited

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

A company, being an inanimate entity, cannot have personal use of assets. Therefore, expenses incurred on assets used by a company cannot be disallowed on the ground of personal use by the company itself; such disallowance, if any, would be applicable to directors personally.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Deputy CIT vs Haryana Oxygen Ltd. · 76 ITD 32 · company personal use · disallowance of expenses · juristic entity · perquisite for directors · section 37(1) · business expediency · non-business use

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.

ACIT, Faridabad vs. M/S Va Tech Esher Wyss Flovel Ltd, Faridabad

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

ITA 1675/DEL/2010[2005-06]Status: DisposedITAT Delhi13 Nov 2017AY 2005-06

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2005-06 Vs. M/S. Va Tech Esher Wyas Asstt. Commissioner Of Income Tax, Circle I, Block –I-B, Cgo Flovel Ltd., 49/5, Mathura Road, Complex, Nh-4, Faridabad Village Prithla, Faridabad Pan : Aaacf0010A (Appellant) (Respondent) Assessee By Sh. Ashwani Taneja, Adv. Department By Sh. H.K. Choudhary, Cit(Dr) Date Of Hearing 23.10.2017 Date Of Pronouncement 13.11.2017 Order Per O.P. Kant, A.M.:

Section 143(2)Section 92C

…any disallowance. The assessee also claimed to file copy of Ledger of car hiring expenses and other hiring expenses before the Ld. CIT-(A). 25 5.3 The learned CIT-(A) relying on the decision of the Tribunal in the case of DCIT Vs. Haryana Oxygen Ltd. (1999) 76 ITD 32 (Del.), held that assessee company is a juristic entity and the disallowance, if any could be made only in the hands of the directors as perquisite. The finding of the learned CIT-(A) on the issue in dispute is reproduced as under: “22 I have carefully considered the contentions of the learned AR perused the order of assessment. Evidently, these t…

Shorewala Overseas, Delhi vs. ITO, New Delhi

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

ITA 5634/DEL/2016[2012-13]Status: DisposedITAT Delhi12 Jun 2017AY 2012-13

Bench: Sh. N. K. Saini

For Appellant: Sh. Repudaman Thakur, FCAFor Respondent: Sh. Bedobani Chaudhari, Sr. DR
Section 143(1)Section 271(1)(c)Section 40Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI Before Sh. N. K. Saini, Accountant Member ITA No. 5634/Del/2016 : Asstt. Year : 2012-13 Shorewala Overseas, Vs Income Tax Officer, 9, Lancers Road, B.D. Estate, Ward-47(1), Timparpur, Delhi-110054 New Delhi (APPELLANT) (RESPONDENT) PAN No. ABLFS0193A S. A. No. 514/Del/2016 (In ITA No. 5634/Del/2016 Asst. Year: 2012-13) Shorewala Overseas, Vs Income Tax Officer, 9, Lancers Road, B.D. Estate, Ward-47(1), Timparpur, Delhi-110054 New Delhi (APPELLANT) (RESPONDENT) PAN No. ABLFS0193A Assessee by : Sh. Repudaman Thakur, FCA Revenue by : Sh. Bedobani Cha…

Ramose Infra Private Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4148/DEL/2014[2011-12]Status: DisposedITAT Delhi19 Aug 2016AY 2011-12

Bench: Smt Diva Singh

…f the ITAT in Microsoft Corporation India P. Ltd. vs ACIT (cited supra) relied upon has also been taken into consideration. Considering the judicial precedent relied upon it is seen that the Co-ordinate Bench relying upon DCIT vs Haryana Oxygen Ltd. [2011] 76 ITD 32 (Delhi) and Sayaji Iron & Engineering Co. v CIT [2002] 253 ITR 749 (Guj.) has categorically held that in the case of a company there cannot Page 2 of 3 I.T.A .No.-4148/Del/2014 be a denial of vehicle expenses on the grounds of personal user. A company being a separate legal entity distinct from its director or employees, it has been held there…

Microsoft Corporation India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 6417/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Feb 2016AY 2008-09

Bench: Smt Diva Singh & Sh.N.K.Saini

Section 143(3)Section 144CSection 92CSection 92C(2)

…he fixed benchmark. The major reason given by the AO Page 30 of 34 I.T.A .No.-6417/Del/2012 for disallowing depreciation is the personal use of vehicles by the 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 company a…

ACIT, New Delhi vs. M/S. Delhi Hospital Supply Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3996/DEL/2011[2003-04]Status: DisposedITAT Delhi01 Oct 2015AY 2003-04

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Salil Aggarwal, Adv. &For Respondent: Md. Mohsin Alam, CIT(DR)
Section 143(3)Section 153ASection 40A(3)

…and no disallowance has been made in the past that is prior to framing of the impugned assessments for AY 2002-03 to 2008-09. Further it is settled law that a company does not have any personal expenditure as held in the cases of DCIT vs. Haryana Oxygen ltd., 76 ITD 32 (Del); Sayaji Iron and Engg. Co. vs. 14 CIT 253 ITR 749 (Guj.); Dinesh Mills Ltd. vs. CIT 173 478 (Guj.) I have carefully gone through the submissions and the copy of the ledger account and comparative chart filed by the appellant who has contested the disallowance made as also the case laws relied upon by the appellant. It is noted that no specifi…