Hemraj Nebhomal Sons. v. CIT

146 Taxmann 345High Court2005#8114 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also reported as

278 ITR 345

Sections most often in play

Section 115BBESection 37Section 69ASection 69CSection 143(3)Section 148Section 151Section 148A

Issues it is cited on

section 282a(1)section 65asection 282asection 140apurposive interpretationreal income theorysection 140faceless assessment schemeapproval under section 151section 65bsection 65section 282

Judgments citing Hemraj Nebhomal Sons. v. CIT

PROCTER & GAMBLE HOME PRODUCTS P.LTD,MUMBAI vs. ADDL CIT 8(2), MUMBAI

In the result, ground No. 3 of the

ITA 2876/MUM/2015[2008-09]Status: DisposedITAT Mumbai06 Apr 2026AY 2008-09

Bench: Shri Pawan Singh & Shri Arun Khodpia(Physical Hearing) Procter & Gamble Home Products Ltd. Addl Cit Rg 8(2) P & G Plaza Cardinal Gracias Rd. Mumbai-400020. Chakala, Andheri (E)- 40009 Vs [Pan:Aaacp4072C] Appellant / Assessee Respondent / Revenue Procter & Gamble Home Products Addl Cit 8(2) Private Limited, Vs Mumbai-400020. P & G Plaza Cardinal Gracias Rd. Chakala, Andheri (E)- 40009 [Pan:Aaacp4072C] Appellant / Assessee Respondent / Revenue

Section 254(1)

…wellery (P.) Ltd vs. ACIT Mumbai 154 TTJ 571 (Mumbai Tribunal), (g) ACIT vs. Janson Industries Ltd. 194 TTJ 19 (Chennai Tribunal), (h) DCIT vs. Warner Lambert (India) (P.) Ltd. [2013] 33 taxmann.com 686 (Mumbai Tribunal) (i) Hemraj Nebhomal Sons vs CIT [2005] 278 ITR 345 (Madhya Pradesh HC) Procter & Gamble Home Products Private Limited (AY 2007-08 & 2008-09)) ITA No(s)4191/Mum/2014 & 2876/Mum/2015 12. The Ld. ARfor the assessee in alternative submission submits that such expenditure is to be allowed, even if incidental benefit is received by third party. To support his submission, the Ld. AR mainly relied upon…

PROCTER & GAMBLE HOME PRODUCTS LTD,MUMBAI vs. ADDL CIT RG 8(2), MUMBAI

In the result, ground No. 3 of the

ITA 4191/MUM/2014[2007-08]Status: DisposedITAT Mumbai06 Apr 2026AY 2007-08

Bench: Shri Pawan Singh & Shri Arun Khodpia(Physical Hearing) Procter & Gamble Home Products Ltd. Addl Cit Rg 8(2) P & G Plaza Cardinal Gracias Rd. Mumbai-400020. Chakala, Andheri (E)- 40009 Vs [Pan:Aaacp4072C] Appellant / Assessee Respondent / Revenue Procter & Gamble Home Products Addl Cit 8(2) Private Limited, Vs Mumbai-400020. P & G Plaza Cardinal Gracias Rd. Chakala, Andheri (E)- 40009 [Pan:Aaacp4072C] Appellant / Assessee Respondent / Revenue

Section 254(1)

…wellery (P.) Ltd vs. ACIT Mumbai 154 TTJ 571 (Mumbai Tribunal), (g) ACIT vs. Janson Industries Ltd. 194 TTJ 19 (Chennai Tribunal), (h) DCIT vs. Warner Lambert (India) (P.) Ltd. [2013] 33 taxmann.com 686 (Mumbai Tribunal) (i) Hemraj Nebhomal Sons vs CIT [2005] 278 ITR 345 (Madhya Pradesh HC) Procter & Gamble Home Products Private Limited (AY 2007-08 & 2008-09)) ITA No(s)4191/Mum/2014 & 2876/Mum/2015 12. The Ld. ARfor the assessee in alternative submission submits that such expenditure is to be allowed, even if incidental benefit is received by third party. To support his submission, the Ld. AR mainly relied upon…

SRI SAINATH ASSOCIATES,LUCKNOW vs. DY.CIT-6, LUCKNOW

In the result, the appeal is partly allowed for statistical purposes

ITA 649/LKW/2024[2017-18]Status: DisposedITAT Lucknow11 Sept 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 253(3)

…R 575 (Del HC)] Where the assessee company incurred a large expenditure on gift items as a matter of sales promotion, no disallowance could be made since no part of the expenditure was found to be for non-business purposes. Hemraj Nebhomal Sons vs. CIT [(2005)278 ITR 345 (MP)] Business expenditure — Allowability = Advertisement and Sales promotion expenses - Assessee engaged in the business of purchase and sales of Bidis — Expenditure incurred for advertisement and promotion of sale of Bidis has to be regarded as expenditure for business carried on by the assessee — once ail the conditions mentioned in section 37…

DCIT, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED, MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4593/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

DCIT CC 5-1, MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED , MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4591/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

DCIT CC 5 1 MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LTD, MUMBAI

ITA 4590/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20
Section 250Section 69A

…{ "clean_text": "1 J Kumar Infraprojects Ltd.\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“F” BENCH MUMBAI\nBEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No.\nA.Y\nApplicant\nRespondent\n4147/Mum/2024\n2016-17\nJ Kumar Infraprojects Ltd\nJ Kumar House,\nCTS No. 448,\n448/1, 449,\nSubhash Road,\nVile Parle (E),\nMumbai\nPAN AAACJ9161C\nDCIT , CC -5(1)\nRoom No. 426,\n4th Floor,\nKautilya Bhavan,\nBKC, Bandra,\nMumbai\n400051.\n4148/Mum/2024\n2017-18\n4149/Mum/2024\n2018-19\n4150/Mum/2024\n2019-20\n4153/Mum/2024\n2020-21\n4152/Mum/2024\n2021-22\n4151/Mum/2024\n202…

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4153/MUM/2024[2020-21]Status: DisposedITAT Mumbai03 Jul 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4151/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4150/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

SUN PHARMACEUTICAL INDUSTRIES,MUMBAI vs. JCIT 20(3), MUMBAI

In the result appeal of the Revenue is hereby dismissed

ITA 3507/MUM/2016[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Mohd Usman, CIT-DR
Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘डी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. AY Appellant Respondent Sun Pharma Laboratories JCIT, 20(3), Mumbai Ltd., (Erstwhile M/s. Sun Pharmaceuticals Industries), Present Jurisdiction 3507/Mum/2016 2011-12 Acme Plaza Andheri-Kurla Road, Andheri (East), JCIT, 25(1), Mumbai Mumbai-400 059 PAN: AATFS 9584 Q M/s. Sun Pharmaceutical 4096/Mum/2016 2011-12 The ACIT, 25(1), Mumbai Industries, Mumbai PAN: AATFS 9584 Q M/s. Sun Pharmaceutical ACIT, 25(1), Mumbai…

THE DCIT, 1(1), UJJAIN vs. SMT. NAMITA PATWA, DEWAS

In the result, the appeals of the revenue as well as the cross

ITA 410/IND/2013[2009-10]Status: DisposedITAT Indore25 May 2017AY 2009-10

Bench: Shri C.M. Garg & Shri O.P. Meena

Section 68

…t expenditure an assessee should incurred and in what circumstances he should incur expenditure. Every business businessman knows his interest best.” DCIT vs. Smt. Namita ITA Nos.297 & 410/IND/2013 3.2.6 In the case of Hemraj Nabhomal Sons vs. CIT(2005) 278 ITR 345 (MP) Hon'ble M.P. High Court has taken a view that – “Once the aforementioned conditions are found satisfied, then it is not proper on the part of A.O. i.e. taxing authorities to probe on the question as to whether the expenditure was legitimate or necessary etc. This type of inquiry is neither contemplated nor called for. It is only when th…

THE DCIT, 1(1), UJJAIN vs. SMT. NAMITA PATWA, DEWAS

In the result, the appeals of the revenue as well as the cross

ITA 297/IND/2013[2008-09]Status: DisposedITAT Indore25 May 2017AY 2008-09

Bench: Shri C.M. Garg & Shri O.P. Meena

Section 68

…t expenditure an assessee should incurred and in what circumstances he should incur expenditure. Every business businessman knows his interest best.” DCIT vs. Smt. Namita ITA Nos.297 & 410/IND/2013 3.2.6 In the case of Hemraj Nabhomal Sons vs. CIT(2005) 278 ITR 345 (MP) Hon'ble M.P. High Court has taken a view that – “Once the aforementioned conditions are found satisfied, then it is not proper on the part of A.O. i.e. taxing authorities to probe on the question as to whether the expenditure was legitimate or necessary etc. This type of inquiry is neither contemplated nor called for. It is only when th…

AMIT BHANDARI,JAIPUR vs. ITO, JAIPUR

In the result, both the appeals of the assessee are partly allowed

ITA 350/JPR/2015[2008-09]Status: DisposedITAT Jaipur06 Apr 2017AY 2008-09
For Appellant: Shri B.P. Moondra (CA)For Respondent: Shri Raj Mehra (Addl.CIT)
Section 145(3)Section 148Section 40A(3)

…+आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA Nos. 350 & 351/JP/2015 fu/kZkj.k o"kZ@Assessment Years : 2006-07 & 2008-09 cuke Amit Bhandari, Income Tax Officer, Vs. 80, Usha Colony, Malviya Ward-6(1), Nagar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACGPB 3125 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B.P. Moondra (CA) jktLo dh vksj ls@ Revenue by : Shri Raj Mehra (Addl.CIT) lquokbZ dh rkjh[k@ Date o…

ACIT, NEW DELHI vs. M/S. S.K. SHARMA CONTRACTOR, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 2673/DEL/2012[2006-07]Status: DisposedITAT Delhi02 Mar 2016AY 2006-07

Bench: : Shri C.M. Garg & Shri L.P. Sahu

For Appellant: Smt. Anima Barnwal, Sr. DRFor Respondent: Shri L.M. Aggarwal, C.A
Section 144Section 145(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’ NEW DELHI BEFORE : SHRI C.M. GARG, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 2673/Del./2012 Asstt. Year : 2006-07 A.C.I.T., Circle 27 (1), vs. S.K. Sharma, Contractor, New Delhi. Flat No. 603A, Plot No. 10, Sector 22, Dwarka, New Delhi. [PAN: AADFS 8630 H] (Appellant) (Respondent) Appellant by : Smt. Anima Barnwal, Sr. DR Respondent by : Shri L.M. Aggarwal, C.A. Date of hearing : 01.02.2016 Date of pronouncement : 02.03.2016 ORDER Per L.P. Sahu, Accountant Member: This is an appeal filed by the Revenue against the order of the CIT(A)- XXI…

Hemraj Nebhomal Sons. v. CIT (146 Taxmann 345) — Cited in 14 Judgments | BharatTax