H.P. State Forest Corporation Limited v. DCIT

93 ITD 442Income Tax Appellate Tribunal2005#7101 most cited

What is H.P. State Forest Corporation Limited v. DCIT authority for?

When one government department pays another, there's no intent to suppress profits for tax evasion, especially if the transaction is disclosed.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Also referred to as

H.P. State Forest Corporation Ltd v DCIT · 93 ITD 442 · tax evasion · government department payments · contractual expenses · transportation charges · suppression of profit · no intention to evade tax

Issues it is cited on

section 274(1)section 43b(f)section 2(45)section 36(l)(iii)section 211section 271(l)section 32(1)(iia)house property incomesection 140full and true disclosuresection 271(l)(c)additional depreciation

Judgments citing H.P. State Forest Corporation Limited v. DCIT

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 42/RPR/2023[2016-17]Status: DisposedITAT Raipur09 Jun 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…Government Department paying tax to the other Government Department and therefore, there could be no intention to suppress the profit for evasion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for tr…

South Eastern Coalfields Limited, Bilaspur vs. Assisstant Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 41/RPR/2023[2015-16]Status: DisposedITAT Raipur09 Jun 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…Government Department paying tax to the other Government Department and therefore, there could be no intention to suppress the profit for evasion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for tr…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 40/RPR/2023[2014-15]Status: DisposedITAT Raipur09 Jun 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…Government Department paying tax to the other Government Department and therefore, there could be no intention to suppress the profit for evasion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for tr…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 39/RPR/2023[2013-14]Status: DisposedITAT Raipur09 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…Government Department paying tax to the other Government Department and therefore, there could be no intention to suppress the profit for evasion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for tr…

South Eastern Coalfields Limited, Bilaspur vs. Jt. Commissioner of Income Tax (OSD), Circle-1(1), Bilaspur

ITA 66/RPR/2021[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…Government Department paying tax to the other Government Department and therefore, there could be no intention to suppress the profit for evasion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for tr…

Assistant Commissioner of Income Tax, Circle -1(1), Bilaspur vs. South Eastern Coalfields Limited, Bilaspur

ITA 170/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…Government Department paying tax to the other Government Department and therefore, there could be no intention to suppress the profit for evasion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for tr…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur

ITA 167/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…Government Department paying tax to the other Government Department and therefore, there could be no intention to suppress the profit for evasion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for tr…

The Deputy Commissioner of Income Tax, Circle 1(1)Bilaspur, Bilaspur(Cg) vs. The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg)

ITA 97/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…Government Department paying tax to the other Government Department and therefore, there could be no intention to suppress the profit for evasion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for tr…

The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg) vs. The Dy. Commissioner of Income Tax, Circle, 1(1)Bilaspur, Bilaspur(Cg)

ITA 163/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…Government Department paying tax to the other Government Department and therefore, there could be no intention to suppress the profit for evasion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for tr…

South Eastern Coal Fields Ltd., Bilaspur(Cg) vs. Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur(Cg)

ITA 144/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…Government Department paying tax to the other Government Department and therefore, there could be no intention to suppress the profit for evasion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for tr…

Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur(Cg) vs. South Eastern Coal Fields Ltd., Bilaspur(Cg)

ITA 143/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…Government Department paying tax to the other Government Department and therefore, there could be no intention to suppress the profit for evasion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for tr…

South Eastern Coalfields Ltd, Bilaspur(Cg) vs. Dy.. C.I.T.-1(1), Bilaspur(Cg)

ITA 156/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…Government Department paying tax to the other Government Department and therefore, there could be no intention to suppress the profit for evasion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for tr…

The Dy. CIT- Cir.-1(1), Bilaspur(Cg) vs. South Eastern Coalfilds Ltd., Bilaspur(Cg)

ITA 152/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…Government Department paying tax to the other Government Department and therefore, there could be no intention to suppress the profit for evasion of tax. In this regard, the Ld. AR placed reliance in the case of H.P. State Forest Corporation Limited Vs. DCIT 93 ITD 442 (Chd); ITO Vs. Hindustan Petroleum Corporation Limited 16 ITD 574 (Mum); Indian Petro Chemicals Pvt. Ltd. Vs. JCIT, Range-3, Baroda 123 ITD 293 (Ahd). The appellant company claimed contractual expenses being payments made to transporters for transportation of coal coke, sand and other items. This includes payment to Ex-Service Man Companies for tr…

Pennozil Quaker State India Ltd, Mumbai vs. DCIT 1(2), Mumbai

In the result, appeal filed by the assessee is allowed as indicated above and the Revenue’s appeal is dismissed

ITA 7503/MUM/2014[2007-08]Status: DisposedITAT Mumbai12 Jan 2018AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri F. V. IraniFor Respondent: Shri Rajat Mittal
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.No.7386/MUM/2014 (A.Y: 2007-08) D.C.I.T -1(2)(2) v. M/s. Pennzoil Quaker State India Ltd. R.No.535 Mercury Meeting Room, 407-408, 5th Floor, 4th Floor, Powai Plaza, Aayakar Bhavan, Hiranandani Business Park, M.K.Road, Powai, Mumbai – 400 076 Mumbai-400 020 PAN NO: AAACP 7143 C (Appellant) (Respondent) ITA.No.7503/MUM/2014 (A.Y: 2007-08) M/s. Pennzoil Quaker State India Ltd. v. D.C.I.T -1(2)(2) Mercury Meeting Room, 407-408, R.No.535, 5th Floor, 4t…

DCIT 1(2)(2), Mumbai vs. Pennzoil Quaker State India Ltd, Mumbai

In the result, appeal filed by the assessee is allowed as indicated above and the Revenue’s appeal is dismissed

ITA 7386/MUM/2014[2007-08]Status: DisposedITAT Mumbai12 Jan 2018AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri F. V. IraniFor Respondent: Shri Rajat Mittal
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.No.7386/MUM/2014 (A.Y: 2007-08) D.C.I.T -1(2)(2) v. M/s. Pennzoil Quaker State India Ltd. R.No.535 Mercury Meeting Room, 407-408, 5th Floor, 4th Floor, Powai Plaza, Aayakar Bhavan, Hiranandani Business Park, M.K.Road, Powai, Mumbai – 400 076 Mumbai-400 020 PAN NO: AAACP 7143 C (Appellant) (Respondent) ITA.No.7503/MUM/2014 (A.Y: 2007-08) M/s. Pennzoil Quaker State India Ltd. v. D.C.I.T -1(2)(2) Mercury Meeting Room, 407-408, R.No.535, 5th Floor, 4t…

Charuta Pravin Kulkarni, Mumbai vs. DCIT 22(2), Mumbai

In the result the appeal of the assessee is partly allowed

ITA 710/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Nov 2016AY 2008-09

Bench: Shri B.R.Baskaran & Shri Pawan Singh

For Appellant: Shri D.C. Jain (AR)For Respondent: Ms. Bharti Singh (DR)
Section 251(2)Section 253Section 254(1)Section 271(1)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “C”, MUMBAI BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.710/Mum/2015 for (Assessment Year : 2008-09) Mrs. Charuta Pravin Kulkarni The Dy.CIT-22(2), Tower No.6, 3rd Floor, C/o D.C. Jain & Co., 75, Bombay Mutual Building, 293, Vashi Railway Station, Vs. Dr. D.N. Road, Fort, Mumbai-400703. Mumbai-400001. PAN: ABAPK3754A (Appellant) (Respondent) Assessee by : Shri D.C. Jain (AR) Revenue by : Ms. Bharti Singh (DR) Date of hearing : 27.10.2016 Date of Pronouncement : 30.11.2016 O R D E RU/S 254(1)OF INCOME TAX ACT PER PAWA…

H.P. State Forest Corporation Limited v. DCIT (93 ITD 442) — Cited in 16 Judgments | BharatTax