Dollar Apparels v. ITO

294 ITR 484High Court2007#5746 most cited

What is Dollar Apparels v. ITO authority for?

An assessee must substantiate claims with proper evidence. If an assessee fails to do so, even after opportunities are provided, the disallowance by lower authorities will be confirmed.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2021.

Also referred to as

Dollar Apparels v. ITO · 294 ITR 484 · disallowance · unsubstantiated claim · proper evidence · lower authorities · Commissioner of Income Tax (Appeals)

Judgments citing Dollar Apparels v. ITO

ACIT Circle-15(1), New Delhi vs. Ltc Commercial Company Pvt Ltd, New Delhi

In the result appeal of the Revenue is dismissed

ITA 7029/DEL/2019[2014-15]Status: DisposedITAT Delhi10 Jun 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Amit Shuklaasstt. Year: 2014-15

For Appellant: Shri Mayank Patwari, CAFor Respondent: Shri Kanav Bali, Sr. DR
Section 143(3)Section 80I

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER Asstt. Year: 2014-15 ACIT Circle-15(1) LTC Commercial Company Pvt. Ltd. Room No. 321, 100, Rajnagar, 2nd Floor, 3rd Floor, C.R. Building, Pitampura, I.P. Estate, New Delhi – 110 092 Vs. New Delhi. PAN AAACL5416A (Appellant) (Respondent) Department by: Shri Kanav Bali, Sr. DR Assessee by : Shri Mayank Patwari, CA Date of Hearing 13/05/2021 Date of 10/06/2021 pronouncement O R D E R PER AMIT SHUKLA, J.M. The aforesaid appeal has been filed by the Revenue against impugned…

Servion Global Solutions Ltd., Chennai vs. ITO (OSD), Chennai

ITA 1224/CHNY/2015[2002-2003]Status: DisposedITAT Chennai12 Jun 2018AY 2002-2003

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. AR.V. Sreenivasan, JCIT
Section 35DSection 80H

…ver, assessee could not substantiate this claim before the lower authorities despite opportunities given to it. Ld. Commissioner of Income Tax (Appeals) had relied on the judgment of Hon’ble Jurisdictional High Court in the case of Dollar Apparels vs. ITO, 294 ITR 484, confirming the disallowance. Since assessee was unable to support the claim with proper evidence, we do not find any reason to interfere with the orders of the lower authorities. Ground No.4 of the assessee stands dismissed. 10. Now, we take up the appeal of assessee for the assessment year 2002-03 in ITA No.1224/CHNY/2015. ITA Nos 1223 to 1…

Servion Global Solutions Ltd., Chennai vs. ACIT, Chennai

ITA 1223/CHNY/2015[1999-2000]Status: DisposedITAT Chennai12 Jun 2018AY 1999-2000

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. AR.V. Sreenivasan, JCIT
Section 35DSection 80H

…ver, assessee could not substantiate this claim before the lower authorities despite opportunities given to it. Ld. Commissioner of Income Tax (Appeals) had relied on the judgment of Hon’ble Jurisdictional High Court in the case of Dollar Apparels vs. ITO, 294 ITR 484, confirming the disallowance. Since assessee was unable to support the claim with proper evidence, we do not find any reason to interfere with the orders of the lower authorities. Ground No.4 of the assessee stands dismissed. 10. Now, we take up the appeal of assessee for the assessment year 2002-03 in ITA No.1224/CHNY/2015. ITA Nos 1223 to 1…

DCIT, Chennai vs. Alagumalai Impex P. Ltd., Chennai

In the result, the appeal filed by the Revenue is dismissed and the appeals filed by the assessee for both the assessment years are allowed

ITA 721/CHNY/2014[2008-09]Status: DisposedITAT Chennai11 Jul 2017AY 2008-09

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri R. Kumar, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 10ASection 10BSection 143(3)Section 14A

…आयकर अपील"य अ"धकरण, ‘‘बी’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri Chandra Poojari, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2911 and 214/Mds/2014 Assessment Years:2007-08 and 2008-09 M/s. Alagumalai Impex Pvt. Ltd., Vs. The Deputy Commissioner of No. 95, New Avadi Road, Income Tax, Company Circle I(1), Kilpauk, Chennai 600 010. Chennai 600 034. [PAN: AADCA6590R] (अपीलाथ" /Appellant) (""यथ"/Respondent) I.T.A. No. 721/Mds/2014 Assessment Year:2008-09 The Deputy Commissione…

Alagumalai Impex Pvt Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the Revenue is dismissed and the appeals filed by the assessee for both the assessment years are allowed

ITA 2911/CHNY/2014[2007-08]Status: DisposedITAT Chennai11 Jul 2017AY 2007-08

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri R. Kumar, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 10ASection 10BSection 143(3)Section 14A

…आयकर अपील"य अ"धकरण, ‘‘बी’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri Chandra Poojari, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2911 and 214/Mds/2014 Assessment Years:2007-08 and 2008-09 M/s. Alagumalai Impex Pvt. Ltd., Vs. The Deputy Commissioner of No. 95, New Avadi Road, Income Tax, Company Circle I(1), Kilpauk, Chennai 600 010. Chennai 600 034. [PAN: AADCA6590R] (अपीलाथ" /Appellant) (""यथ"/Respondent) I.T.A. No. 721/Mds/2014 Assessment Year:2008-09 The Deputy Commissione…

M/S. Alagumalai Impex Pvt. Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the Revenue is dismissed and the appeals filed by the assessee for both the assessment years are allowed

ITA 214/CHNY/2014[2008-09]Status: DisposedITAT Chennai11 Jul 2017AY 2008-09

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri R. Kumar, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 10ASection 10BSection 143(3)Section 14A

…आयकर अपील"य अ"धकरण, ‘‘बी’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri Chandra Poojari, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2911 and 214/Mds/2014 Assessment Years:2007-08 and 2008-09 M/s. Alagumalai Impex Pvt. Ltd., Vs. The Deputy Commissioner of No. 95, New Avadi Road, Income Tax, Company Circle I(1), Kilpauk, Chennai 600 010. Chennai 600 034. [PAN: AADCA6590R] (अपीलाथ" /Appellant) (""यथ"/Respondent) I.T.A. No. 721/Mds/2014 Assessment Year:2008-09 The Deputy Commissione…

Skm Egg Products Export (India) Limited, Erode vs. ACIT, Erode

In the result, the appeal of the assesse is partly allowed

ITA 1966/CHNY/2011[2005-2006]Status: DisposedITAT Chennai20 Jun 2017AY 2005-2006

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita No.83/Mds/2010 "नधा"रण वष" /Assessment Year: 2002-03

…the export of any article or thing. Consequently, in view of the decision of the Hon’ble Supreme Court in the case of Liberty India reported in 371 ITR 218 and also decision of the Hon’ble jurisdictional High Court in the case of Dollar Apparels reported in 294 ITR 484, the findings of the Ld.CIT on this issue stands confirmed. However, it is noticed that the assessee has shown the net interest of only Rs.23,54,802/- during the relevant AY after ITA Nos.83 to 88, 828, 1521-1522, 1577 & 1966/Mds/2010 & CO Nos.8 to 10/Mds/2010 :- 15 -: reducing the interest income of Rs.7,19,517/- which has been offered as an…

DCIT, Erode vs. M/S. Skm Egg Products Export (India) Limited, Erode

In the result, the appeal of the assesse is partly allowed

ITA 88/CHNY/2010[2006-07]Status: DisposedITAT Chennai20 Jun 2017AY 2006-07

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita No.83/Mds/2010 "नधा"रण वष" /Assessment Year: 2002-03

…the export of any article or thing. Consequently, in view of the decision of the Hon’ble Supreme Court in the case of Liberty India reported in 371 ITR 218 and also decision of the Hon’ble jurisdictional High Court in the case of Dollar Apparels reported in 294 ITR 484, the findings of the Ld.CIT on this issue stands confirmed. However, it is noticed that the assessee has shown the net interest of only Rs.23,54,802/- during the relevant AY after ITA Nos.83 to 88, 828, 1521-1522, 1577 & 1966/Mds/2010 & CO Nos.8 to 10/Mds/2010 :- 15 -: reducing the interest income of Rs.7,19,517/- which has been offered as an…

DCIT, Erode vs. M/S. Skm Egg Products Export (India) Limited, Erode

In the result, the appeal of the assesse is partly allowed

ITA 87/CHNY/2010[2003-04]Status: DisposedITAT Chennai20 Jun 2017AY 2003-04

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita No.83/Mds/2010 "नधा"रण वष" /Assessment Year: 2002-03

…the export of any article or thing. Consequently, in view of the decision of the Hon’ble Supreme Court in the case of Liberty India reported in 371 ITR 218 and also decision of the Hon’ble jurisdictional High Court in the case of Dollar Apparels reported in 294 ITR 484, the findings of the Ld.CIT on this issue stands confirmed. However, it is noticed that the assessee has shown the net interest of only Rs.23,54,802/- during the relevant AY after ITA Nos.83 to 88, 828, 1521-1522, 1577 & 1966/Mds/2010 & CO Nos.8 to 10/Mds/2010 :- 15 -: reducing the interest income of Rs.7,19,517/- which has been offered as an…

DCIT, Erode vs. M/S. Skm Egg Products Export (India) Limited, Erode

In the result, the appeal of the assesse is partly allowed

ITA 86/CHNY/2010[2002-03]Status: DisposedITAT Chennai20 Jun 2017AY 2002-03

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita No.83/Mds/2010 "नधा"रण वष" /Assessment Year: 2002-03

…the export of any article or thing. Consequently, in view of the decision of the Hon’ble Supreme Court in the case of Liberty India reported in 371 ITR 218 and also decision of the Hon’ble jurisdictional High Court in the case of Dollar Apparels reported in 294 ITR 484, the findings of the Ld.CIT on this issue stands confirmed. However, it is noticed that the assessee has shown the net interest of only Rs.23,54,802/- during the relevant AY after ITA Nos.83 to 88, 828, 1521-1522, 1577 & 1966/Mds/2010 & CO Nos.8 to 10/Mds/2010 :- 15 -: reducing the interest income of Rs.7,19,517/- which has been offered as an…

M/S. Skm Egg Products Export (India) Limited, Erode vs. ACIT, Erode

In the result, the appeal of the assesse is partly allowed

ITA 85/CHNY/2010[2006-07]Status: DisposedITAT Chennai20 Jun 2017AY 2006-07

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita No.83/Mds/2010 "नधा"रण वष" /Assessment Year: 2002-03

…the export of any article or thing. Consequently, in view of the decision of the Hon’ble Supreme Court in the case of Liberty India reported in 371 ITR 218 and also decision of the Hon’ble jurisdictional High Court in the case of Dollar Apparels reported in 294 ITR 484, the findings of the Ld.CIT on this issue stands confirmed. However, it is noticed that the assessee has shown the net interest of only Rs.23,54,802/- during the relevant AY after ITA Nos.83 to 88, 828, 1521-1522, 1577 & 1966/Mds/2010 & CO Nos.8 to 10/Mds/2010 :- 15 -: reducing the interest income of Rs.7,19,517/- which has been offered as an…

M/S. Skm Egg Products Export (India) Limited, Erode vs. ACIT, Erode

In the result, the appeal of the assesse is partly allowed

ITA 84/CHNY/2010[2003-04]Status: DisposedITAT Chennai20 Jun 2017AY 2003-04

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita No.83/Mds/2010 "नधा"रण वष" /Assessment Year: 2002-03

…the export of any article or thing. Consequently, in view of the decision of the Hon’ble Supreme Court in the case of Liberty India reported in 371 ITR 218 and also decision of the Hon’ble jurisdictional High Court in the case of Dollar Apparels reported in 294 ITR 484, the findings of the Ld.CIT on this issue stands confirmed. However, it is noticed that the assessee has shown the net interest of only Rs.23,54,802/- during the relevant AY after ITA Nos.83 to 88, 828, 1521-1522, 1577 & 1966/Mds/2010 & CO Nos.8 to 10/Mds/2010 :- 15 -: reducing the interest income of Rs.7,19,517/- which has been offered as an…

M/S. Skm Egg Products Export (India) Limited, Erode vs. ACIT, Erode

In the result, the appeal of the assesse is partly allowed

ITA 83/CHNY/2010[2002-03]Status: DisposedITAT Chennai20 Jun 2017AY 2002-03

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita No.83/Mds/2010 "नधा"रण वष" /Assessment Year: 2002-03

…the export of any article or thing. Consequently, in view of the decision of the Hon’ble Supreme Court in the case of Liberty India reported in 371 ITR 218 and also decision of the Hon’ble jurisdictional High Court in the case of Dollar Apparels reported in 294 ITR 484, the findings of the Ld.CIT on this issue stands confirmed. However, it is noticed that the assessee has shown the net interest of only Rs.23,54,802/- during the relevant AY after ITA Nos.83 to 88, 828, 1521-1522, 1577 & 1966/Mds/2010 & CO Nos.8 to 10/Mds/2010 :- 15 -: reducing the interest income of Rs.7,19,517/- which has been offered as an…

M/S. Skm Egg Products Exports India Limited, Chennai vs. ACIT, Erode

In the result, the appeal of the assesse is partly allowed

ITA 828/CHNY/2010[2007-2008]Status: DisposedITAT Chennai20 Jun 2017AY 2007-2008

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita No.83/Mds/2010 "नधा"रण वष" /Assessment Year: 2002-03

…the export of any article or thing. Consequently, in view of the decision of the Hon’ble Supreme Court in the case of Liberty India reported in 371 ITR 218 and also decision of the Hon’ble jurisdictional High Court in the case of Dollar Apparels reported in 294 ITR 484, the findings of the Ld.CIT on this issue stands confirmed. However, it is noticed that the assessee has shown the net interest of only Rs.23,54,802/- during the relevant AY after ITA Nos.83 to 88, 828, 1521-1522, 1577 & 1966/Mds/2010 & CO Nos.8 to 10/Mds/2010 :- 15 -: reducing the interest income of Rs.7,19,517/- which has been offered as an…

ACIT, Erode vs. M/S. Skm Egg Products Export (India) Ltd., Erode

In the result, the appeal of the assesse is partly allowed

ITA 1577/CHNY/2010[2004-2005]Status: DisposedITAT Chennai20 Jun 2017AY 2004-2005

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita No.83/Mds/2010 "नधा"रण वष" /Assessment Year: 2002-03

…the export of any article or thing. Consequently, in view of the decision of the Hon’ble Supreme Court in the case of Liberty India reported in 371 ITR 218 and also decision of the Hon’ble jurisdictional High Court in the case of Dollar Apparels reported in 294 ITR 484, the findings of the Ld.CIT on this issue stands confirmed. However, it is noticed that the assessee has shown the net interest of only Rs.23,54,802/- during the relevant AY after ITA Nos.83 to 88, 828, 1521-1522, 1577 & 1966/Mds/2010 & CO Nos.8 to 10/Mds/2010 :- 15 -: reducing the interest income of Rs.7,19,517/- which has been offered as an…

Skm Egg Products Export (India) Limited, Erode vs. ACIT, Erode

In the result, the appeal of the assesse is partly allowed

ITA 1522/CHNY/2010[2007-08]Status: DisposedITAT Chennai20 Jun 2017AY 2007-08

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita No.83/Mds/2010 "नधा"रण वष" /Assessment Year: 2002-03

…the export of any article or thing. Consequently, in view of the decision of the Hon’ble Supreme Court in the case of Liberty India reported in 371 ITR 218 and also decision of the Hon’ble jurisdictional High Court in the case of Dollar Apparels reported in 294 ITR 484, the findings of the Ld.CIT on this issue stands confirmed. However, it is noticed that the assessee has shown the net interest of only Rs.23,54,802/- during the relevant AY after ITA Nos.83 to 88, 828, 1521-1522, 1577 & 1966/Mds/2010 & CO Nos.8 to 10/Mds/2010 :- 15 -: reducing the interest income of Rs.7,19,517/- which has been offered as an…

Skm Egg Products Export (India) Limited, Erode vs. ACIT, Erode

In the result, the appeal of the assesse is partly allowed

ITA 1521/CHNY/2010[2004-2005]Status: DisposedITAT Chennai20 Jun 2017AY 2004-2005

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita No.83/Mds/2010 "नधा"रण वष" /Assessment Year: 2002-03

…the export of any article or thing. Consequently, in view of the decision of the Hon’ble Supreme Court in the case of Liberty India reported in 371 ITR 218 and also decision of the Hon’ble jurisdictional High Court in the case of Dollar Apparels reported in 294 ITR 484, the findings of the Ld.CIT on this issue stands confirmed. However, it is noticed that the assessee has shown the net interest of only Rs.23,54,802/- during the relevant AY after ITA Nos.83 to 88, 828, 1521-1522, 1577 & 1966/Mds/2010 & CO Nos.8 to 10/Mds/2010 :- 15 -: reducing the interest income of Rs.7,19,517/- which has been offered as an…

Ambattur Clothing Ltd., Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee in ITA Nos

ITA 910/CHNY/2015[2010-11]Status: DisposedITAT Chennai28 Dec 2015AY 2010-11

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.1436, 1643/Mds/2014, 910/Mds/2015 ("नधा"रण वष" / Assessment Year : 2008-09, 2009-10 & 2010-2011)

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. Rajib Kumar Hota, IRS, CIT
Section 10BSection 14ASection 14A(2)

…he other hand, the ld. Departmental Representative relied on the orders of the lower authorities. 10. We have heard both the sides and perused the material on record. Similar issue was considered by Madras High Court in the case of Dollar Apparels vs. ITO (294 ITR 484) wherein it was held that interest on deposits with bank even assuming that the bank had insisted for making short term deposits for opening letters of credit is not income derived from export business hence not eligible for deduction u/s.80HHC. Being so, applying this same ratio, we are inclined to dismiss this ground of the assessee. I.T.A.No…

Ambattur Clothing Ltd., Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee in ITA Nos

ITA 1643/CHNY/2014[2009-10]Status: DisposedITAT Chennai28 Dec 2015AY 2009-10

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.1436, 1643/Mds/2014, 910/Mds/2015 ("नधा"रण वष" / Assessment Year : 2008-09, 2009-10 & 2010-2011)

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. Rajib Kumar Hota, IRS, CIT
Section 10BSection 14ASection 14A(2)

…he other hand, the ld. Departmental Representative relied on the orders of the lower authorities. 10. We have heard both the sides and perused the material on record. Similar issue was considered by Madras High Court in the case of Dollar Apparels vs. ITO (294 ITR 484) wherein it was held that interest on deposits with bank even assuming that the bank had insisted for making short term deposits for opening letters of credit is not income derived from export business hence not eligible for deduction u/s.80HHC. Being so, applying this same ratio, we are inclined to dismiss this ground of the assessee. I.T.A.No…

Ambattur Clothing Ltd., Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee in ITA Nos

ITA 1436/CHNY/2014[2008-09]Status: DisposedITAT Chennai28 Dec 2015AY 2008-09

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.1436, 1643/Mds/2014, 910/Mds/2015 ("नधा"रण वष" / Assessment Year : 2008-09, 2009-10 & 2010-2011)

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. Rajib Kumar Hota, IRS, CIT
Section 10BSection 14ASection 14A(2)

…he other hand, the ld. Departmental Representative relied on the orders of the lower authorities. 10. We have heard both the sides and perused the material on record. Similar issue was considered by Madras High Court in the case of Dollar Apparels vs. ITO (294 ITR 484) wherein it was held that interest on deposits with bank even assuming that the bank had insisted for making short term deposits for opening letters of credit is not income derived from export business hence not eligible for deduction u/s.80HHC. Being so, applying this same ratio, we are inclined to dismiss this ground of the assessee. I.T.A.No…

Dollar Apparels v. ITO (294 ITR 484) — Cited in 20 Judgments | BharatTax