How many judgments cite Empire Jute Co. Ltd. v. CIT?

622 judgments on BharatTax cite Empire Jute Co. Ltd. v. CIT (124 ITR 1), spanning 2008 to 2026.

Which sections of the Income Tax Act does Empire Jute Co. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 37(1), Section 37, Section 14A, Section 271(1)(c), Section 234A.

Empire Jute Co. Ltd. v. CIT

124 ITR 1Supreme Court of India1980#95 most cited

What is Empire Jute Co. Ltd. v. CIT authority for?

Expenditure is classified as revenue or capital based on its practical business effect, necessity, or expediency, rather than solely on the juristic classification of rights; an enduring benefit does not automatically make an expenditure capital if it facilitates trading operations or business efficiency.

622

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2008 to 2026.

Also referred to as

Empire Jute Co. Ltd. v. CIT · Section 37(1) · Section 37 · revenue expenditure · capital expenditure · enduring benefit test · test of enduring benefit not conclusive · business necessity · commercial expediency · practical business point of view · facilitation of trading operations · business efficiency

Also reported as

3 Taxmann 69

Sections most often in play

Section 143(3)Section 37(1)Section 37 Section 14A Section 271(1)(c)Section 234A Section 234B Section 115P

Issues it is cited on

test of enduring benefit enduring benefit revenue expenditure capital expenditure computer software section 35 commercial expediency section 37 section 37(1)section 80i section 40(a)disallowance u/s 14a

Judgments citing Empire Jute Co. Ltd. v. CIT

Commissioner of Income Tax Del vs. M/S Hi Line Pens P.Ltd

The appeal is dismissed

ITA/1202/2006HC Delhi15 Sept 2008

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

For Appellant: Ms Prem Lata BansalFor Respondent: Mr Rakesh Gupta, Ms PoonamAhuja

Section 30Section 31Section 32

…of Instalment Supply Pvt. Ltd. (supra), the expenditure was towards sanitary fittings, flooring, painting, wood work, electrical fittings etc. Applying the test laid down by the Supreme Court in Empire Jute Co. Ltd. v. Commissioner of Income Tax; [1980] 124 ITR 1, the Court was of the opinion that the assessee had only obtained an advantage in a commercial sense by re-designing the premises and providing better fittings, better material and marble flooring. The advantage obtained by the assessee was for the purposes of the business of the assessee and not for the acquisition of a capital asset. The C…

Commissioner of Income Tax vs. Indian Visit.Com P.Ltd

The appeal is dismissed

ITA - 1011 / 2008HC Delhi05 Sept 2008

…![](_page_0_Picture_1.jpeg) ## THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 05.09.2008 ITA No. 1011 of 2008 THE COMMISSIONER OF INCOME TAX, DELHI-IV, NEW DELHI ..... Appellant -versus- INDIAN VISIT. COM PVT. LTD ..... Respondent Advocates who appeared in this case: For the Appellant Ms Premlata Bansal **CORAM:-** 9 ## HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER - 1. Whether the Reporters of local papers may be allowed to see the judgment? - 2. To be referred to Reporters or not? - 3. Whether the judgment should be reported in the Digest? ing ## BADAR D…