Dhall Enterprise and Engineers Pvt. Ltd. v. CIT

295 ITR 481High Court#9152 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 36(1)(vii)Section 9(1)(vii)Section 143(3)Section 195Section 40(a)(i)Section 40(a)(ia)Section 92CA(3)

Issues it is cited on

section 9(i)(vii)management feesobjections before drpsection 36(1)(vii)section 144asection 9(1)(vii)foreign tax creditsection 9(1)(vi)corporate guaranteefees for technical servicessection 195section 9(1)

Judgments citing Dhall Enterprise and Engineers Pvt. Ltd. v. CIT

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), CHENNAI vs. MS VA TECH WABAG LIMITED, CHENNAI

ITA 2256/CHNY/2024[2017-18]Status: DisposedITAT Chennai24 Feb 2025AY 2017-18

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri Jagadishआयकर अपील सं./ Ita Nos.2246, 2247 & 2248/Chny/2024 (निर्धारणवर्ष / Assessment Years: 2017-18, 2018-19 & 2020-2021) M/S. Va Tech Wabag Ltd, 'Wabag House” No.17, 200 Feet Redial Road, S. Kolathur (Near Kamakshi Hospital) Chennai 600 117 Vs. The Assistant Commissioner Of Income Tax, Central Circle 3(2) Chennai. [Pan: Aabcv 0225G] आयकर अपील सं./ Ita Nos.2256, 2257 & 2258/Chny/2024 (निर्धारणवर्ष / Assessment Years: 2017-18, 2018-19 & 2020-2021) The Assistant Commissioner Of Vs M/S. Va Tech Wabag Ltd, Income Tax, 'Wabag House” Central Circle 3(2) No.17, 200 Feet Redial Road, Chennai. S. Kolathur (Near Kamakshi Hospital) Chennai 600 117 (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Department By : Shri R. Vijayaraghavan, Advocate : Shri. P. Vijaideepan, Irs, Jcit. सुनवाई की तारीख/Date Of Hearing : 13.02.2025 घोषणा की तारीख / Date Of Pronouncement : 24.02.2025 2

For Respondent: Shri R. Vijayaraghavan, Advocate

…ed (Panipat Refinery) a government body. The Ld. AO relying upon the decision of Hon'ble Jurisdictional High Court in the case of South India Surgical Company Limited, 287 ITR 62 and of Hon'ble Gujarat High Court in the case of Dhall Enterprises and Engineers 295 ITR 481 held that dues from government bodies cannot be allowed as bad debts. 15.0 The Ld. Counsel for the assesse submitted that the controversy surrounding claim of bad debts is settled by the ratio laid down by Hon'ble Apex Court in the case of M/s. TRF Limited and of Southern Technologies and that the impugned judgements are fully applicable in its c…

M/S.VA TECH WABAG LTD.,CHENNAI vs. ACIT, CC-3(2), CHENNAI

ITA 2248/CHNY/2024[2020-21]Status: DisposedITAT Chennai24 Feb 2025AY 2020-21

…Panipat Refinery) a\ngovernment body. The Ld. AO relying upon the decision of Hon'ble\nJurisdictional High Court in the case of South India Surgical Company\nLimited, 287 ITR 62 and of Hon'ble Gujarat High Court in the case of Dhall\nEnterprises and Engineers 295 ITR 481 held that dues from government\nbodies cannot be allowed as bad debts.\n15.0 The Ld. Counsel for the assesse submitted that the controversy\nsurrounding claim of bad debts is settled by the ratio laid down by Hon'ble\nApex Court in the case of M/s. TRF Limited and of Southern Technologies\nand that the impugned judgements are fully applicable in…

M/S.VA TECH WABAG LTD.,CHENNAI vs. ACIT, CC-3(2), CHENNAI

ITA 2247/CHNY/2024[2018-19]Status: DisposedITAT Chennai24 Feb 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2246, 2247 & 2248/Chny/2024 (िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 & 2020-2021) M/S. Va Tech Wabag Ltd, Vs. The Assistant Commissioner Of ‘Wabag House’’ Income Tax, No.17, 200 Feet Redial Road, Central Circle 3(2) S. Kolathur (Near Kamakshi Hospital) Chennai. Chennai 600 117 [Pan: Aabcv 0225G]

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri. P. Vijaideepan, IRS, JCIT

…ed (Panipat Refinery) a government body. The Ld. AO relying upon the decision of Hon’ble Jurisdictional High Court in the case of South India Surgical Company Limited, 287 ITR 62 and of Hon’ble Gujarat High Court in the case of Dhall Enterprises and Engineers 295 ITR 481 held that dues from government bodies cannot be allowed as bad debts. 15.0 The Ld. Counsel for the assesse submitted that the controversy surrounding claim of bad debts is settled by the ratio laid down by Hon’ble Apex Court in the case of M/s. TRF Limited and of Southern Technologies and that the impugned judgements are fully applicable in its c…

M/S.VA TECH WABAG LTD.,CHENNAI vs. ACIT, CC-3(2), CHENNAI

ITA 2246/CHNY/2024[2017-18]Status: DisposedITAT Chennai24 Feb 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.2246, 2247 & 2248/Chny/2024 (िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 & 2020-2021) M/S. Va Tech Wabag Ltd, Vs. The Assistant Commissioner Of ‘Wabag House’’ Income Tax, No.17, 200 Feet Redial Road, Central Circle 3(2) S. Kolathur (Near Kamakshi Hospital) Chennai. Chennai 600 117 [Pan: Aabcv 0225G]

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri. P. Vijaideepan, IRS, JCIT

…ed (Panipat Refinery) a government body. The Ld. AO relying upon the decision of Hon’ble Jurisdictional High Court in the case of South India Surgical Company Limited, 287 ITR 62 and of Hon’ble Gujarat High Court in the case of Dhall Enterprises and Engineers 295 ITR 481 held that dues from government bodies cannot be allowed as bad debts. 15.0 The Ld. Counsel for the assesse submitted that the controversy surrounding claim of bad debts is settled by the ratio laid down by Hon’ble Apex Court in the case of M/s. TRF Limited and of Southern Technologies and that the impugned judgements are fully applicable in its c…

ACIT, CHENNAI vs. V A TECH WABAG LIMITED, CHENNAI

In the result, the appeal of Revenue vide ITA No

ITA 147/CHNY/2018[2009-10]Status: DisposedITAT Chennai19 Feb 2025AY 2009-10

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.147/Chny/2018, Assessment Years: 2009-10 आयकर अपील सं./Ita No.1182/Chny/2018, Assessment Years: 2012-13

For Appellant: Mrs.Pushya Sitaraman, Sr.Advocate for Mr.T.Ramesh Kutty & B.SivaramanFor Respondent: Shri A.Sasikumar, CIT
Section 143(3)Section 92C

…आयकर अपीलीय अधिकरण,’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.147/Chny/2018, Assessment Years: 2009-10 आयकर अपील सं./ITA No.1182/Chny/2018, Assessment Years: 2012-13 The Asst. Commissioner of Income M/s.VA Tech Wabag Pvt. Ltd., Tax, WABAG House No.17, Central Circle-3(2), 200 Feet, Thoraipakkam, Chennai. Pallavaram Main Road, Sunnambu Kolathur, Chennai-600 117. [PAN: AABCV0225G] (प्रत्यर्थी/Res…

ACIT CENTRAL CIRCLE 3(2), CHENNAI vs. VA TECH WABAG PVT. LTD., CHENNAI

In the result, the appeal of Revenue vide ITA No

ITA 1182/CHNY/2018[2012-13]Status: DisposedITAT Chennai19 Feb 2025AY 2012-13

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.147/Chny/2018, Assessment Years: 2009-10 आयकर अपील सं./Ita No.1182/Chny/2018, Assessment Years: 2012-13

For Appellant: Mrs.Pushya Sitaraman, Sr.Advocate for Mr.T.Ramesh Kutty & B.SivaramanFor Respondent: Shri A.Sasikumar, CIT
Section 143(3)Section 92C

…आयकर अपीलीय अधिकरण,’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.147/Chny/2018, Assessment Years: 2009-10 आयकर अपील सं./ITA No.1182/Chny/2018, Assessment Years: 2012-13 The Asst. Commissioner of Income M/s.VA Tech Wabag Pvt. Ltd., Tax, WABAG House No.17, Central Circle-3(2), 200 Feet, Thoraipakkam, Chennai. Pallavaram Main Road, Sunnambu Kolathur, Chennai-600 117. [PAN: AABCV0225G] (प्रत्यर्थी/Res…

THE ACIT, CENTRAL CIRCLE-3(2), CHENNAI vs. M/S.VA TECH WABAG LIMITED, CHENNAI

In the result, the appeals of the revenue are decided as under:-

ITA 326/CHNY/2021[2016-17]Status: DisposedITAT Chennai16 Oct 2024AY 2016-17

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./It(Tp) No.7/Chny/2021, Assessment Year-2013-14 आयकर अपील सं./ It(Tp) No.8/Chny/2021, Assessment Year-2014-15 आयकर अपील सं./ It(Tp) No.9/Chny/2021, Assessment Year-2015-16 आयकर अपील सं./ Ita No.326/Chny/2021, Assessment Year-2016-17 The Assistant Commissioner Of Income Tax, M/S. V.A Tech Wabag Limited, Corporate Circle-3(2) No.17, Wabag House, Chennai 200 Feet Radial Road, Sunnambukolathur, Chennai – 600 006. [Pan: Aabcv0225G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Shri Ramesh Kutty, Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. C. Vatchala, Cit सुनवाई की तारीख/Date Of Hearing : 27.08.2024 घोषणा की तारीख /Date Of Pronouncement : 16.10.2024 आदेश / O R D E R Amitabh Shukla, A.M : Delay S. Appel- Appeal Nos. Ays Cit(A) Order Details Respondent In Filing No. Lant Appeal A B C D E F G Acit, Din No.Itba / Apl / M / 250 / M/S. V.A Tech It(Tp)-7 / Cc- 2020-21 / 1029389607 (1) Wabag 1 2013-14 4 Days Chny/2021 3(2), Dt.31.12.2020 Limited, Chennai Din No.Itba / Apl / M / 250 / It(Tp)-8 / 2 2014-15 2020-21 / 1029389231 (1) 4 Days Chny/2021 Dt.31.12.2020 Din No.Itba / Apl / M / 250 / It(Tp)-9 / 3 2015-16 2020-21 / 1029389414 (1) 4 Days Chny/2021 Dt.31.12.2020 Din No.Itba / Apl / M / 250 / It(Tp)-326 3 4 2016-17 2020-21 / 1031510911 (1) /Chny/2021 Months Dt.16.03.2021

For Appellant: Shri Ramesh Kutty, AdvocateFor Respondent: Ms. C. Vatchala, CIT
Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्याययर्क सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./IT(TP) No.7/Chny/2021, Assessment Year-2013-14 आयकर अपील सं./ IT(TP) No.8/Chny/2021, Assessment Year-2014-15 आयकर अपील सं./ IT(TP) No.9/Chny/2021, Assessment Year-2015-16 आयकर अपील सं./ ITA No.326/Chny/2021, Assessment Year-2016-17 The Assistant Commissioner of Income Tax, M/s. V.A Tech Wabag Limited, Corporate Circle-3(2) No.17, WABAG Hou…

GUJARAT MINERAL DEVELOPMENT CORPORATION LTD.,,AHMEDABAD vs. THE DY.CIT, CIRCLE-4, NOW CIRCLE-2(1)(1),, AHMEDABAD

The appeal of the assessee is partly allowed

ITA 1657/AHD/2015[2005-06]Status: DisposedITAT Ahmedabad30 Nov 2022AY 2005-06

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar & Asstt.Year: 2005-06 Gujarat Mineral Development Dcit/Jcit, Cir.4 Corporation Ltd. Vs Ahmedabad. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. Asstt.Year: 2005-06 Dcit/Jcit, Cir.4 Gujarat Mineral Development Ahmedabad. Vs Corporation Ltd. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, With Shri Bandish Soparkar, Ar & Shri Parin Shah, Ar Revenue By : Shri James Kurian, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 30/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/11/2022 आदेश/O R D E R Per Annapurna Guptathe Present Appeals Relate To The Same Assessee, Pertain To The Same Assessment Year & Are Against Orders Passed By The

For Respondent: Shri James Kurian, CIT-DR
Section 143(3)Section 250(6)Section 271(1)(c)

…these circumstances it can not be held that the debt under reference became bad during the relevant period. In this regard reliance is also placed on the decision of the Hon'ble Gujarat High Court in the case of Dhall Enterprise and Engineers Pvt. Ltd Vs. CIT 295 ITR 481 has held that "under clause (vii) of section 36(1) of the Income-tax Act, 1961, the requirement for allowing deduction on account of bad debt is that the bad debt should be written off as irrecoverable. Merely debiting the amount is not sufficient. The requirement is that the assesses should also prove that the debt has become bad in that particu…

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GUJARAT MINERAL DEVELOPMENT CORPORATION LTD.,, AHMEDABAD

The appeal of the assessee is partly allowed

ITA 1471/AHD/2015[2005-06]Status: DisposedITAT Ahmedabad30 Nov 2022AY 2005-06

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar & Asstt.Year: 2005-06 Gujarat Mineral Development Dcit/Jcit, Cir.4 Corporation Ltd. Vs Ahmedabad. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. Asstt.Year: 2005-06 Dcit/Jcit, Cir.4 Gujarat Mineral Development Ahmedabad. Vs Corporation Ltd. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, With Shri Bandish Soparkar, Ar & Shri Parin Shah, Ar Revenue By : Shri James Kurian, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 30/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/11/2022 आदेश/O R D E R Per Annapurna Guptathe Present Appeals Relate To The Same Assessee, Pertain To The Same Assessment Year & Are Against Orders Passed By The

For Respondent: Shri James Kurian, CIT-DR
Section 143(3)Section 250(6)Section 271(1)(c)

…these circumstances it can not be held that the debt under reference became bad during the relevant period. In this regard reliance is also placed on the decision of the Hon'ble Gujarat High Court in the case of Dhall Enterprise and Engineers Pvt. Ltd Vs. CIT 295 ITR 481 has held that "under clause (vii) of section 36(1) of the Income-tax Act, 1961, the requirement for allowing deduction on account of bad debt is that the bad debt should be written off as irrecoverable. Merely debiting the amount is not sufficient. The requirement is that the assesses should also prove that the debt has become bad in that particu…

GUJARAT MINERAL DEVELOPMENT CORPORATION LTD.,,AHMEDABAD vs. THE JT.CIT.,CIRCLE-4,, AHMEDABAD

The appeal of the assessee is partly allowed

ITA 1747/AHD/2009[2005-06]Status: DisposedITAT Ahmedabad30 Nov 2022AY 2005-06

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar & Asstt.Year: 2005-06 Gujarat Mineral Development Dcit/Jcit, Cir.4 Corporation Ltd. Vs Ahmedabad. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. Asstt.Year: 2005-06 Dcit/Jcit, Cir.4 Gujarat Mineral Development Ahmedabad. Vs Corporation Ltd. “Khanji Bhavan” 132Ft Ring Road University Ground, Ahmedabad. (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, With Shri Bandish Soparkar, Ar & Shri Parin Shah, Ar Revenue By : Shri James Kurian, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 30/08/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/11/2022 आदेश/O R D E R Per Annapurna Guptathe Present Appeals Relate To The Same Assessee, Pertain To The Same Assessment Year & Are Against Orders Passed By The

For Respondent: Shri James Kurian, CIT-DR
Section 143(3)Section 250(6)Section 271(1)(c)

…these circumstances it can not be held that the debt under reference became bad during the relevant period. In this regard reliance is also placed on the decision of the Hon'ble Gujarat High Court in the case of Dhall Enterprise and Engineers Pvt. Ltd Vs. CIT 295 ITR 481 has held that "under clause (vii) of section 36(1) of the Income-tax Act, 1961, the requirement for allowing deduction on account of bad debt is that the bad debt should be written off as irrecoverable. Merely debiting the amount is not sufficient. The requirement is that the assesses should also prove that the debt has become bad in that particu…

INCOME TAX OFFICER, SILVASSA WARD, SILVASSA vs. M/S. PRARTHANA ENTERPRISES, SILVASSA

In the result, all the grounds of appeal raised by revenue are dismissed

ITA 421/SRT/2018[2014-15]Status: DisposedITAT Surat24 Nov 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., M/S Prarthana Enterprises, Silvassa Ward, Shop No. 13, Gokul Vihar, Vs. Silvassa. Tokarkhada, Silvassa. Pan No. Aanfp 9741 L Appellant/ Assessee Respondent/ Revenue

Section 254(1)

…amount was booked as sales and profit element of such year. The assessee was also asked to give the details of efforts initiated for recovery of such dues by referring decision of Hon’ble Gujarat High Court in the case of Dhall Enterprises & Engineers P Ltd. 295 ITR 481 (Guj). The assessee filed its reply dated 27/12/2016. The contents of reply of assessee is recorded by the Assessing officer in para 3 of assessment order. In the reply, the assessee stated that they are in trading of equity shares and derivatives, commodity and commodity derivatives. The assessee appointed various persons to trade in such segmen…

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S HIRAVATI MARINE PRODUCTS (P) LTD.,, PORBANDAR

In the result, the appeal of the revenue and cross objection of the assessee both are dismissed

ITA 946/RJT/2010[2006-07]Status: DisposedITAT Rajkot23 Sept 2019AY 2006-07
For Appellant: Shri P. M. Maharshi, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 143(2)Section 143(3)

…AO was of the view that as assessee has not provided any proof about the debt becoming bad therefore same cannot be allowed as deduction relying on the decision on honourable Gujarat High Court in the case of Dhall Enterprises and Engineers Pvt. Ltd. Vs. CIT 295 ITR 481. The appellant in support of his claim submitted details of sales along with bill no. of the parties and stated that same have been old for more than three years and hence they are bad and therefore as soon as they are written off same should be allowed as deduction. He submitted that these amounts have been written off in the profit and loss acc…