Eastern Investments Ltd. v. CIT

38 ITR 601Supreme Court of India1960#221 most cited

What is Eastern Investments Ltd. v. CIT authority for?

Business expenditure should not be disallowed merely because it incidentally or indirectly benefits a third party or sister concern, provided the expenditure is commercially expedient from the assessee's perspective.

346

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2006 to 2026.

Also referred to as

CIT v. Chandulal Keshavlal & Co. · 38 ITR 601 SC · Section 37(1) · Section 40A(2)(b) · commercial expediency · business expenditure · incidental third party benefit · related party disallowance · sister concern benefit · advertisement expenses

Sections most often in play

Section 143(3)Section 147Section 148Section 14ASection 37Section 234BSection 40A(2)(b)Section 37(1)

Issues it is cited on

interest on interestaccumulated profitssection 40a(2)(b)commercial expediencyrelated party transactionbusiness expediencysection 194jenduring benefitsection 40a(2)section 14a(2)disallowance of interest expendituresection 36(1)(vii)

Judgments citing Eastern Investments Ltd. v. CIT

NAMAKKAL SOUTH INDIA TRANSPORTS,NAMAKKAL vs. ACIT, CIRCLE-1,, NAMAKKAL

In the result, the appeal filed by the assessee is allowed

ITA 1992/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 133(6)Section 143(3)Section 37

…CIT v, VO Chidambaranar Port Trust (2019) 311 CTR 227 (Mad), Hon’ble Kerala High Court decision in the case of Annamalai Timber Trust ltd. v. CIT (1963) 47 ITR 814 (Ker) and Hon’ble Supreme Court decision in the case of CIT v. Chandulal Keshavlal & Co.(1960) 38 ITR 601 (SC), which involves compensatory damages under contracts without any element of infraction of law. :-4-: ITA. No:1992/Chny/2025 8. In light of the above arguments the ld.AR prayed for deleting the disallowance of the expenditure by setting aside the order of the ld.CIT(A). 9. Per contra the ld.DR filed a paper book containing 1 to 19 pages in…

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 2445/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…erns, then also no disallowance of such AMP Expenses could have been made in the hands of the assessee. Reliance in this regard is placed on the following decisions: - Sassoon J. David and Co. P. Ltd. v. CIT: 118 ITR 261 (SC) - CIT, Chandulal Keshavial & Co.: 38 ITR 601 (SC) - Nestle India Ltd DCTT: 111 TTJ 498 (Del) CITY. Samsung India Electronics Ltd.: (2014) 42 taxmann.com 498 (Delhi) - CITY. Adidas India Marketing (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1)…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…erns, then also no disallowance of such AMP Expenses could have been made in the hands of the assessee. Reliance in this regard is placed on the following decisions: - Sassoon J. David and Co. P. Ltd. v. CIT: 118 ITR 261 (SC) - CIT, Chandulal Keshavial & Co.: 38 ITR 601 (SC) - Nestle India Ltd DCTT: 111 TTJ 498 (Del) CITY. Samsung India Electronics Ltd.: (2014) 42 taxmann.com 498 (Delhi) - CITY. Adidas India Marketing (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1)…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…erns, then also no disallowance of such AMP Expenses could have been made in the hands of the assessee. Reliance in this regard is placed on the following decisions: - Sassoon J. David and Co. P. Ltd. v. CIT: 118 ITR 261 (SC) - CIT, Chandulal Keshavial & Co.: 38 ITR 601 (SC) - Nestle India Ltd DCTT: 111 TTJ 498 (Del) CITY. Samsung India Electronics Ltd.: (2014) 42 taxmann.com 498 (Delhi) - CITY. Adidas India Marketing (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1)…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…erns, then also no disallowance of such AMP Expenses could have been made in the hands of the assessee. Reliance in this regard is placed on the following decisions: - Sassoon J. David and Co. P. Ltd. v. CIT: 118 ITR 261 (SC) - CIT, Chandulal Keshavial & Co.: 38 ITR 601 (SC) - Nestle India Ltd DCTT: 111 TTJ 498 (Del) CITY. Samsung India Electronics Ltd.: (2014) 42 taxmann.com 498 (Delhi) - CITY. Adidas India Marketing (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1)…

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 200/DEL/2023[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…erns, then also no disallowance of such AMP Expenses could have been made in the hands of the assessee. Reliance in this regard is placed on the following decisions: - Sassoon J. David and Co. P. Ltd. v. CIT: 118 ITR 261 (SC) - CIT, Chandulal Keshavial & Co.: 38 ITR 601 (SC) - Nestle India Ltd DCTT: 111 TTJ 498 (Del) CITY. Samsung India Electronics Ltd.: (2014) 42 taxmann.com 498 (Delhi) - CITY. Adidas India Marketing (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1)…

DCIT CENTRAL CIRCLE-01, NEW DELHI vs. SAHARA INDIA COMMERCIAL CORPORATION LTD. , KOLKATA

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

ITA 5793/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…indirect benefits have occured to the third party. In support of the submission, the reliance is placed on following decision CIT vs. Chandulal 15 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals Keshavlal & Co, 38 ITR 601 (SC); & Pepsico India Holdings vs. Addl. CIT, 100 taxmann.com 159 (Del. ITAT). 13.2. In so far as, total quantum of advertisement expenditure in the form of sponsorship fee paid to the BCCI, the same is not in dispute. It is only the apportionment of the expenditure amongst the Sahara Group entities which is subject matter of dispute. The assesse…

ACIT, CENTRAL CIRCLE- 1, NEW DELHI vs. SAHARA INDIA COMMERCIAL CORPORATION, KOLKATA

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

ITA 2369/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…indirect benefits have occured to the third party. In support of the submission, the reliance is placed on following decision CIT vs. Chandulal 15 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals Keshavlal & Co, 38 ITR 601 (SC); & Pepsico India Holdings vs. Addl. CIT, 100 taxmann.com 159 (Del. ITAT). 13.2. In so far as, total quantum of advertisement expenditure in the form of sponsorship fee paid to the BCCI, the same is not in dispute. It is only the apportionment of the expenditure amongst the Sahara Group entities which is subject matter of dispute. The assesse…

SAHARA INDIA COMMERCIAL CORP. LTD.,KOLKATA vs. ACIT, CC- 1, NEW DELHI

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

ITA 1893/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…indirect benefits have occured to the third party. In support of the submission, the reliance is placed on following decision CIT vs. Chandulal 15 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals Keshavlal & Co, 38 ITR 601 (SC); & Pepsico India Holdings vs. Addl. CIT, 100 taxmann.com 159 (Del. ITAT). 13.2. In so far as, total quantum of advertisement expenditure in the form of sponsorship fee paid to the BCCI, the same is not in dispute. It is only the apportionment of the expenditure amongst the Sahara Group entities which is subject matter of dispute. The assesse…

ACIT, CC- 1, NEW DELHI vs. SAHARA INDIA COMMERCIAL CORP. LTD., KOLKATA

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

ITA 5534/DEL/2017[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…indirect benefits have occured to the third party. In support of the submission, the reliance is placed on following decision CIT vs. Chandulal 15 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals Keshavlal & Co, 38 ITR 601 (SC); & Pepsico India Holdings vs. Addl. CIT, 100 taxmann.com 159 (Del. ITAT). 13.2. In so far as, total quantum of advertisement expenditure in the form of sponsorship fee paid to the BCCI, the same is not in dispute. It is only the apportionment of the expenditure amongst the Sahara Group entities which is subject matter of dispute. The assesse…

ACIT, CC- 1, NEW DELHI vs. SAHARA INDIA COMMERCIAL CORP. LTD., KOLKATA

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

ITA 5505/DEL/2017[2013-2014]Status: DisposedITAT Delhi23 Dec 2025AY 2013-2014

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…indirect benefits have occured to the third party. In support of the submission, the reliance is placed on following decision CIT vs. Chandulal 15 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals Keshavlal & Co, 38 ITR 601 (SC); & Pepsico India Holdings vs. Addl. CIT, 100 taxmann.com 159 (Del. ITAT). 13.2. In so far as, total quantum of advertisement expenditure in the form of sponsorship fee paid to the BCCI, the same is not in dispute. It is only the apportionment of the expenditure amongst the Sahara Group entities which is subject matter of dispute. The assesse…

ACIT, CC- 1, NEW DELHI vs. SAHARA INDIA COMMERCIAL CORP. LTD., KOLKATA

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

ITA 5504/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…indirect benefits have occured to the third party. In support of the submission, the reliance is placed on following decision CIT vs. Chandulal 15 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals Keshavlal & Co, 38 ITR 601 (SC); & Pepsico India Holdings vs. Addl. CIT, 100 taxmann.com 159 (Del. ITAT). 13.2. In so far as, total quantum of advertisement expenditure in the form of sponsorship fee paid to the BCCI, the same is not in dispute. It is only the apportionment of the expenditure amongst the Sahara Group entities which is subject matter of dispute. The assesse…

ACIT, CENTRAL CIRCLE-1, NEW DELHI vs. SAHARA INDIA COMMERCIAL CORP. LTD, LUCKNOW

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

ITA 4855/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…indirect benefits have occured to the third party. In support of the submission, the reliance is placed on following decision CIT vs. Chandulal 15 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals Keshavlal & Co, 38 ITR 601 (SC); & Pepsico India Holdings vs. Addl. CIT, 100 taxmann.com 159 (Del. ITAT). 13.2. In so far as, total quantum of advertisement expenditure in the form of sponsorship fee paid to the BCCI, the same is not in dispute. It is only the apportionment of the expenditure amongst the Sahara Group entities which is subject matter of dispute. The assesse…

SAHARA INDIA COMMERCIAL CORP. LTD.,KOLKATA vs. ACIT, CC- 1, NEW DELHI

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

ITA 4731/DEL/2017[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…indirect benefits have occured to the third party. In support of the submission, the reliance is placed on following decision CIT vs. Chandulal 15 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals Keshavlal & Co, 38 ITR 601 (SC); & Pepsico India Holdings vs. Addl. CIT, 100 taxmann.com 159 (Del. ITAT). 13.2. In so far as, total quantum of advertisement expenditure in the form of sponsorship fee paid to the BCCI, the same is not in dispute. It is only the apportionment of the expenditure amongst the Sahara Group entities which is subject matter of dispute. The assesse…

SAHARA INDIA COMMERCIAL CORP. LTD.,KOLKATA vs. ACIT, CC- 1, NEW DELHI

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

ITA 4730/DEL/2017[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…indirect benefits have occured to the third party. In support of the submission, the reliance is placed on following decision CIT vs. Chandulal 15 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals Keshavlal & Co, 38 ITR 601 (SC); & Pepsico India Holdings vs. Addl. CIT, 100 taxmann.com 159 (Del. ITAT). 13.2. In so far as, total quantum of advertisement expenditure in the form of sponsorship fee paid to the BCCI, the same is not in dispute. It is only the apportionment of the expenditure amongst the Sahara Group entities which is subject matter of dispute. The assesse…

SAHARA INDIA COMMERCIAL CORP. LTD.,KOLKATA vs. ACIT, CC- 1, NEW DELHI

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

ITA 4729/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…indirect benefits have occured to the third party. In support of the submission, the reliance is placed on following decision CIT vs. Chandulal 15 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals Keshavlal & Co, 38 ITR 601 (SC); & Pepsico India Holdings vs. Addl. CIT, 100 taxmann.com 159 (Del. ITAT). 13.2. In so far as, total quantum of advertisement expenditure in the form of sponsorship fee paid to the BCCI, the same is not in dispute. It is only the apportionment of the expenditure amongst the Sahara Group entities which is subject matter of dispute. The assesse…

SAHARA INDIA COMMERCIAL CORP. LTD.,KOLKATA vs. ACIT, CC- 1, NEW DELHI

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

ITA 4728/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…indirect benefits have occured to the third party. In support of the submission, the reliance is placed on following decision CIT vs. Chandulal 15 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals Keshavlal & Co, 38 ITR 601 (SC); & Pepsico India Holdings vs. Addl. CIT, 100 taxmann.com 159 (Del. ITAT). 13.2. In so far as, total quantum of advertisement expenditure in the form of sponsorship fee paid to the BCCI, the same is not in dispute. It is only the apportionment of the expenditure amongst the Sahara Group entities which is subject matter of dispute. The assesse…

SAHARA INDIA COMMERCIAL CORPN. LTD.,KOLKATA vs. ACIT, NEW DELHI

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

ITA 2795/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Dec 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…indirect benefits have occured to the third party. In support of the submission, the reliance is placed on following decision CIT vs. Chandulal 15 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals Keshavlal & Co, 38 ITR 601 (SC); & Pepsico India Holdings vs. Addl. CIT, 100 taxmann.com 159 (Del. ITAT). 13.2. In so far as, total quantum of advertisement expenditure in the form of sponsorship fee paid to the BCCI, the same is not in dispute. It is only the apportionment of the expenditure amongst the Sahara Group entities which is subject matter of dispute. The assesse…

DCIT, NEW DELHI vs. M/S. SAHARA INDIA COMMERCIAL CORPORATION LTD., KOLKATA

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

ITA 2620/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Dec 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…indirect benefits have occured to the third party. In support of the submission, the reliance is placed on following decision CIT vs. Chandulal 15 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals Keshavlal & Co, 38 ITR 601 (SC); & Pepsico India Holdings vs. Addl. CIT, 100 taxmann.com 159 (Del. ITAT). 13.2. In so far as, total quantum of advertisement expenditure in the form of sponsorship fee paid to the BCCI, the same is not in dispute. It is only the apportionment of the expenditure amongst the Sahara Group entities which is subject matter of dispute. The assesse…

SAHARA INDIA,KOLKATA vs. DCIT, NEW DELHI

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

ITA 1977/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Dec 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.1977/धिल्ली/2013(नि.व. 2009-10) Sahara India Commercial Corporation Ltd., Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata 700071 ...... अपीलार्थी/Appellant Pan: Aadcs-6118-F बिाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, E-2, Ara, ..... प्रनिवादी/Respondent Centre Jhandewalan Extn. New Delhi आअसं.4728, 2795, 4729, 4730 और 4731/धिल्ली/2017(नि.व. 2010-11 से 2014-15)

Section 142

…indirect benefits have occured to the third party. In support of the submission, the reliance is placed on following decision CIT vs. Chandulal 15 Sahara India Commercial Corporation Ltd. ITA No. 1977/DEL/2013 (A.Y.2009-10) & Other Appeals Keshavlal & Co, 38 ITR 601 (SC); & Pepsico India Holdings vs. Addl. CIT, 100 taxmann.com 159 (Del. ITAT). 13.2. In so far as, total quantum of advertisement expenditure in the form of sponsorship fee paid to the BCCI, the same is not in dispute. It is only the apportionment of the expenditure amongst the Sahara Group entities which is subject matter of dispute. The assesse…

Showing 1–20 of 346 · Page 1 of 18

...
Eastern Investments Ltd. v. CIT (38 ITR 601) — Cited in 346 Judgments | BharatTax