Hindustan Petroleum Corporation Ltd. v. DCIT

96 ITD 186Income Tax Appellate Tribunal2005#3301 most cited

What is Hindustan Petroleum Corporation Ltd. v. DCIT authority for?

Expenditure incurred by a Government undertaking towards implementation of the 20-point programme, as per specific directions of the Government, is allowable as business expenditure, even if voluntary and not statutorily mandated.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Hindustan Petroleum Corporation Ltd. v. DCIT · 96 ITD 186 · CSR expenditure · 20-point programme · business expenditure · allowable deduction · government undertaking

Issues it is cited on

section 92f(v)section 80hhesection 35absection 92f(ii)section 80ia(1)section 80ia(5)section 10basection 35asubstance over formsection 92(1)section 42r&d expenditure

Judgments citing Hindustan Petroleum Corporation Ltd. v. DCIT

SCIT-14(1)(1), MUMBAI vs. BASF INDIA LIMITED, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 6508/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 Feb 2025AY 2015-16
For Appellant: Shri Nikhil TiwariFor Respondent: Ms. Neena Jeph, CIT-DR
Section 142(1)Section 143(2)Section 195Section 250Section 37Section 40

…ssessee has argued that the expenses were incurred for the sponsorship of\nthe events and miscellaneous charitable activities and contributing to the\neducational exhibition which are not liable to be disallowed in view of law\nsettled in HPCL Vs. Dy.CIT 2005 96 ITD 186 Mumbai& ACIT, CIRCLE 1(1)\nBilaspur Vs. Jindal Power Limited, ITAT 99/BLPR/2012 dated 23 June, 2016\nRaipur Bench and NMDC Ltd. Vs. Joint Commissioner of Income Tax, Range-\n16 Hyderabad (ITAT2015 56 taxmann.com 396 (Hyderabad) Tribunal. On the\nother hand, the Ld. representative of the department has placed reliance upon\nthe order passed by the…

DCIT-14(1)(1), MUMBAI vs. BASF INDIA LTD., MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 6507/MUM/2024[2014-15]Status: DisposedITAT Mumbai20 Feb 2025AY 2014-15
For Appellant: Shri Nikhil TiwariFor Respondent: Ms. Neena Jeph, CIT-DR
Section 142(1)Section 143(2)Section 195Section 250Section 37Section 40

…ssessee has argued that the expenses were incurred for the sponsorship of\nthe events and miscellaneous charitable activities and contributing to the\neducational exhibition which are not liable to be disallowed in view of law\nsettled in HPCL Vs. Dy.CIT 2005 96 ITD 186 Mumbai& ACIT, CIRCLE 1(1)\nBilaspur Vs. Jindal Power Limited, ITAT 99/BLPR/2012 dated 23 June, 2016\nRaipur Bench and NMDC Ltd. Vs. Joint Commissioner of Income Tax, Range-\n16 Hyderabad (ITAT2015 56 taxmann.com 396 (Hyderabad) Tribunal. On the\nother hand, the Ld. representative of the department has placed reliance upon\nthe order passed by the…

COMMISSIONER OF INCOME TAX, KOL-III vs. M/S. INDIAN ALUMINIUM CO. LTD.

In the result, the appeals filed by the revenue

ITA/96/2007HC Calcutta05 Jan 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 5Th January, 2023 Appearance : Mr. Om Narain Rai, Adv. …For The Revenue. Mr. J.P. Khaitan, Sr. Adv. Ms. Arati Agarwal, Adv. Ms. Rosy Banerjee, Adv. Mr. Binayak Gupta, Adv. …For The Assessee The Court : These Appeals Filed By The Revenue As Well As The Assessee Under Section 260A Of The Income Tax Act, 1961 (The Act) Are Directed Against The Order Dated October 20, 2006, Passed By The Income Tax Appellate Tribunal `A’ Bench, Kolkata (Tribunal) In Ita 1221/Kol./2006 & Ita 1045/Kol./2006, For The Assessment Year 2002-03. The Appeal Being Ita 173 Of 2007 Was Admitted On 7Th May, 2008 On The Following Substantial Questions Of Law :- “Whether On The Facts & In The Circumstances Of The Case The Learned Tribunal Was Justified In Law In Not Allowing :

Section 14ASection 260ASection 36(1)(iii)Section 43BSection 80I

…O-94 & 95 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/96/2007 COMMISSIONER OF INCOME TAX, KOLKATA-III, KOLKATA VS. INDIAN ALUMINIUM CO. LTD. ITA/173/2007 INDIAN ALUMINIUM CO. LTD. VS. COMMISSIONER OF INCOME TAX, KOLKATA-III, KOLKATA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 5th January, 2023 Appearance : Mr. Om Narain Rai, Adv. …for the revenue. Mr. J.P. Khaitan, Sr. Adv. Ms. Arati Agarwal, Adv. Ms. Rosy Banerjee, Adv. Mr. Binayak Gupta, Adv. …for the assessee The Court : These appeals filed by the revenue as we…

INDIAN ALUMINIUM COMPANY LIMITED vs. COMMISSIONER OF INCOME TAX,

In the result, the appeals filed by the revenue

ITA/173/2007HC Calcutta05 Jan 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 5Th January, 2023 Appearance : Mr. Om Narain Rai, Adv. …For The Revenue. Mr. J.P. Khaitan, Sr. Adv. Ms. Arati Agarwal, Adv. Ms. Rosy Banerjee, Adv. Mr. Binayak Gupta, Adv. …For The Assessee The Court : These Appeals Filed By The Revenue As Well As The Assessee Under Section 260A Of The Income Tax Act, 1961 (The Act) Are Directed Against The Order Dated October 20, 2006, Passed By The Income Tax Appellate Tribunal `A’ Bench, Kolkata (Tribunal) In Ita 1221/Kol./2006 & Ita 1045/Kol./2006, For The Assessment Year 2002-03. The Appeal Being Ita 173 Of 2007 Was Admitted On 7Th May, 2008 On The Following Substantial Questions Of Law :- “Whether On The Facts & In The Circumstances Of The Case The Learned Tribunal Was Justified In Law In Not Allowing :

Section 14ASection 260ASection 36(1)(iii)Section 43BSection 80I

…O-94 & 95 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/96/2007 COMMISSIONER OF INCOME TAX, KOLKATA-III, KOLKATA VS. INDIAN ALUMINIUM CO. LTD. ITA/173/2007 INDIAN ALUMINIUM CO. LTD. VS. COMMISSIONER OF INCOME TAX, KOLKATA-III, KOLKATA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 5th January, 2023 Appearance : Mr. Om Narain Rai, Adv. …for the revenue. Mr. J.P. Khaitan, Sr. Adv. Ms. Arati Agarwal, Adv. Ms. Rosy Banerjee, Adv. Mr. Binayak Gupta, Adv. …for the assessee The Court : These appeals filed by the revenue as we…

DCIT, BHUBANESWAR vs. SERAJUDDIN & CO., KOLKATA

In the result, appeals of the revenue in ITA No

ITA 368/CTK/2015[2011-12]Status: HeardITAT Cuttack30 Sept 2022AY 2011-12

Bench: Shri George Mathan & Shri Arun Khodpia

…espondent company has discharged only the obligation under Government orders. It cannot carryon business by violating Government orders and remain as a defaulter to the Government. 9.6 The ITAT Mumbai bench in the case of Hindustan Petroleum Corporation Ltd. (96 ITD 186) had held CSR expenditure incurred by Government Undertaking is an allowable deduction. The relevant finding of the ITAT Mumbai Benches reads as follows:- "Expenditure incurred by assessee, a company owned by the Government of India and working under its control and directions, towards implementation of 20 point programme as per specific direction…

PBS OIL INDUSTRIES LIMITED,DHAMTARI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR

Appeal is allowed in terms of our aforesaid observations

ITA 6/RPR/2018[2014-15]Status: DisposedITAT Raipur08 Sept 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 06/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 Pbs Oil Industries Limited Plot No.1, Arjuni Industrial Area, Dhamtari (C.G.)-493773 Pan : Aabcp3646B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee By : Shri R.B Doshi, Ar Revenue By : Shri G.N Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 04.08.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.09.2022

For Appellant: Shri R.B Doshi, ARFor Respondent: Shri G.N Singh, Sr. DR
Section 143(3)Section 37(1)

…the purposes of business or not. We may, in this regard, usefully refer to the observations of a coordinate bench of this Tribunal, speaking through one of us (i.e. the Accountant Member) and in the case of Hindustan Petroleum Corporation Ltd Vs DCIT [(2005) 96 ITD 186 (Bom)], as follows: 7. We find that as held by Hon’ble Karnataka High Court in the case of Mysore Kirloskar Ltd. v. CIT [1987] 166 ITR 836 1, while ‘the basic requirements for invoking sections 37(1) and 80G are quite different’, ‘but nonetheless the two sections are not mutually exclusive’. Thus, there are overlapping areas between the donations…

RELIANCE INDUSTRIES LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX LARGE TAXPAYER UNIT-2, MUMBAI

In the result, the ITA No

ITA 2876/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Mar 2022AY 2015-16
Section 143(3)Section 28

…the purposes of business or not. We may, in this regard, usefully refer to the observations of a coordinate bench of this Tribunal, speaking through one of us (i.e. the Accountant Member) and in the case of Hindustan Petroleum Corporation Ltd v Dy. CIT [2005] 96 ITD 186/[2004] 141 Taxman 33 (Mum.) (Mag.), as follows: "7. We find that as held by Hon'ble Karnataka High Court in the case of Mysore Kirloskar Ltd. v. CIT [1987] 166 ITR 836, while 'the basic requirements for invoking sections 37(1) and 80G are quite different', 'but nonetheless the two sections are not mutually exclusive'. Thus, there are overlapping a…

DCIT (LTU)-2, MUMBAI vs. M/S RELIANCE INDUSTRIES LTD., MUMBAI

In the result, the ITA No

ITA 2344/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Mar 2022AY 2014-15
Section 143(3)Section 28

…the purposes of business or not. We may, in this regard, usefully refer to the observations of a coordinate bench of this Tribunal, speaking through one of us (i.e. the Accountant Member) and in the case of Hindustan Petroleum Corporation Ltd v Dy. CIT [2005] 96 ITD 186/[2004] 141 Taxman 33 (Mum.) (Mag.), as follows: "7. We find that as held by Hon'ble Karnataka High Court in the case of Mysore Kirloskar Ltd. v. CIT [1987] 166 ITR 836, while 'the basic requirements for invoking sections 37(1) and 80G are quite different', 'but nonetheless the two sections are not mutually exclusive'. Thus, there are overlapping a…

RELIANCE INDUSTRIES LIMITED,MUMBAI vs. ACIT , MUMBAI

In the result, the ITA No

ITA 1645/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Mar 2022AY 2014-15
Section 143(3)Section 28

…the purposes of business or not. We may, in this regard, usefully refer to the observations of a coordinate bench of this Tribunal, speaking through one of us (i.e. the Accountant Member) and in the case of Hindustan Petroleum Corporation Ltd v Dy. CIT [2005] 96 ITD 186/[2004] 141 Taxman 33 (Mum.) (Mag.), as follows: "7. We find that as held by Hon'ble Karnataka High Court in the case of Mysore Kirloskar Ltd. v. CIT [1987] 166 ITR 836, while 'the basic requirements for invoking sections 37(1) and 80G are quite different', 'but nonetheless the two sections are not mutually exclusive'. Thus, there are overlapping a…

M/S. HINDUSTAN INSECTICIDES LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 3772/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Nov 2021AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat(Through Video Conferencing) M/S. Hindustan Vs. Dcit (Ltu) Insecticides Ltd., New Delhi 2Nd Floor, Core-6, Scope Complex, 7, Lodhi Road, New Delhi-03 Pan : Aaach 0905 Q (Appellant) (Respondent) Assessee By Shri Rajesh Arora, C.A. Revenue By Shri Lakshminarayan, Sr. D.R. Date Of Hearing: 26.10.2021 Date Of Pronouncement: 24.11.2021 Order Per Anil Chaturvedi, Am :

Section 143(3)

…ble as a business expenditure in several judicial precedents notably amongst them is Hon’ble Delhi High Court in case of CIT Vs. DTTDC Ltd 350 ITR 1 wherein, expenditure on development of flyovers etc was held to be allowable. Furthermore, coordinate bench in 96 ITD 186 has held that even implementation of the 20 points programmes expenditure are also allowable u/s 37(1) of the Income Tax Act in case of Public Sector Undertaking. In view of these judicial precedents the above expenditure on CSR activities of the assessee cannot be held to be disallowable. It was not shown before us that the view taken by the Asse…

INDIAN RARE EARTHS LTD.,MUMBAI vs. DCIT, CIR. 1 (2)(1), MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 224/MUM/2019[2010-11]Status: DisposedITAT Mumbai02 Nov 2021AY 2010-11
Section 143(3)Section 147Section 148

…case allowance of deduction for such expense is not alien to income tax Assessment year: 2010-11 Page 8 of 10 jurisprudence as evident from the following observations in a co-ordinate bench decision in the case of Hindustan Petroleum Corp Ltd vs DCIT [(2005) 96 ITD 186 (Mum)]:- 7. We find that as held by Hon‟ble Karnataka High Court in the case of Mysore Kirloskar Ltd. v. CIT [1987] 166 ITR 8361, while „the basic requirements for invoking sections 37(1) and 80G are quite different‟, „but nonetheless the two sections are not mutually exclusive‟. Thus, there are overlapping areas between the donations given by th…

DEPUTY COMMISSIONER OF INCOME TAX-1(2)(1), MUMBAI vs. M/S. INDIAN RARE EARTH LTD., MUMBAI

Accordingly, on the same terms the appeal filed by the revenue for the captioned year is dismissed

ITA 5676/MUM/2019[2013-14]Status: DisposedITAT Mumbai02 Sept 2021AY 2013-14

Bench: Shri Shamim Yahya () & Shri Ravish Sood () Ita Nos.5676 & 5677/Mum/2019 (Assessment Years: 2013-14 & 2014-15) Dcit-1(2)(1), M/S Indian Rare Earth Ltd. Room No. 535, Aayakar Vs. Plot No.1207, Ecil Building, Bhavan, New Marine Lines, Veer Savarkar Marg, Mumbai – 400 020 Near Siddhi Vinayak Temple, Prabhadevi, Mumbai – 400 028 Pan No. Aaaci2799F (Revenue) (Assessee) Assessee By : Shri V. Mohan, A.R Revenue By : Ms. Shreekala Pardeshi, D.R Date Of Hearing : 31/08/2021 Date Of Pronouncement : 02/09/2021

For Appellant: Shri V. Mohan, A.RFor Respondent: Ms. Shreekala Pardeshi, D.R
Section 143(1)Section 143(3)Section 37(1)

…ITA Nos. 5676 & 5677/Mum/2019 AYs. 2013-14 & 2014-15 1 DCIT-1(2)(1) Vs. M/ s Indian Rare Earth Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI SHAMIM YAHYA (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA Nos.5676 & 5677/MUM/2019 (Assessment Years: 2013-14 & 2014-15) DCIT-1(2)(1), M/s Indian Rare Earth Ltd. Room No. 535, Aayakar Vs. Plot No.1207, ECIL Building, Bhavan, New Marine Lines, Veer Savarkar Marg, Mumbai – 400 020 Near Siddhi Vinayak Temple, Prabhadevi, Mumbai – 400 028 PAN No. AAACI2799F (Revenue) (Assessee) Assessee by : Shri V. Mohan, A.R Revenue by :…

NATIONAL BUILDING CONSTRUCTION CORPORATION LTD.,NEW DELHI vs. ADDLCIT, SPECIAL RANGE-6, NEWW DELHI

In the result, the appeal of the assessee is allowed

ITA 3819/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Aug 2021AY 2014-15

Bench: Shri O.P. Kant & Shri K.N. Chary[Through Video Conferencing] Assessment Year: 2014-15

Section 143(3)Section 244ASection 37(1)

…espondent company has discharged only the obligation under Government orders. It cannot carryon business by violating Government orders and remain as a defaulter to the Government. 9.6 The ITAT Mumbai bench in the case of Hindustan Petroleum Corporation Ltd. (96 ITD 186) had held CSR expenditure incurred by Government Undertaking is an allowable deduction. The relevant finding of the ITAT Mumbai Benches reads as follows:- “Expenditure incurred by assessee, a company owned by the Government of India and working under its control and directions, towards implementation of 20 pointprogramme as per specific directions…

SRI. B. RUDRAGOUDA,BELLARY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1, BELLARY

In the result, the appeal is allowed

ITA 315/BANG/2020[2016-17]Status: DisposedITAT Bangalore15 Apr 2021AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 37Section 37(1)

…espondent company has discharged only the obligation under Government orders. It cannot carryon business by violating Government orders and remain as a defaulter to the Government. 9.6 The ITAT Mumbai bench in the case of Hindustan Petroleum Corporation Ltd. (96 ITD 186) had held CSR expenditure incurred by Government Undertaking is an allowable deduction. The relevant finding of the ITAT Mumbai Benches reads as follows:- ITA Nos.314 & 315/Bang/2020 Page 53 of 70 "Expenditure incurred by assessee, a company owned by the Government of India and working under its control and directions, towards implementation of…

SRI. B. RUDRAGOUDA,BELLARY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1, BELLARY

In the result, the appeal is allowed

ITA 314/BANG/2020[2015-16]Status: DisposedITAT Bangalore15 Apr 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 37Section 37(1)

…espondent company has discharged only the obligation under Government orders. It cannot carryon business by violating Government orders and remain as a defaulter to the Government. 9.6 The ITAT Mumbai bench in the case of Hindustan Petroleum Corporation Ltd. (96 ITD 186) had held CSR expenditure incurred by Government Undertaking is an allowable deduction. The relevant finding of the ITAT Mumbai Benches reads as follows:- ITA Nos.314 & 315/Bang/2020 Page 53 of 70 "Expenditure incurred by assessee, a company owned by the Government of India and working under its control and directions, towards implementation of…

RITES LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE-7, NEW DELHI

In the result, the appeal filed by the assessee in ITA No

ITA 706/DEL/2018[2012-13]Status: DisposedITAT Delhi02 Mar 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya[Assessment Year: 2012-13]

For Appellant: Shri R.S .Singhvi, CAFor Respondent: Shri Gurmil Singh, Sr. DR
Section 14ASection 2Section 37

…spondent company has discharged only the obligation under Government orders. It cannot carryon business by violating Government orders and remain as a defaulter to the Government. 9.6 The ITAT Mumbai bench in the case of Hindustan Petroleum Corporation Ltd. (96 ITD 186) had held CSR expenditure incurred by Government Undertaking is an allowable deduction. The relevant finding of the ITAT Mumbai Benches reads as follows:- "Expenditure incurred by assessee, a company owned by the Government of India and working under its control and directions, towards implementation of 20 point programme as per specific directio…

ADDL. CIT, SPECIAL RANGE-7, NEW DELHI vs. RITES LTD., GURGAON

ITA 6448/DEL/2017[2014-15]Status: DisposedITAT Delhi12 Jan 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Satyajeet Goel, CAFor Respondent: Ms. Sushma Singh, CIT DR
Section 14ASection 37

…espondent company has discharged only the obligation under Government orders. It cannot carryon business by violating Government orders and remain as a defaulter to the Government. 9.6 The ITAT Mumbai bench in the case of Hindustan Petroleum Corporation Ltd. (96 ITD 186) had held CSR expenditure incurred by Government Undertaking is an allowable deduction. The relevant finding of the ITAT Mumbai Benches reads as follows:- "Expenditure incurred by assessee, a company owned by the Government of India and working under its control and directions, towards implementation of 20 point programme as per specific direction…

ADDL. CIT, SPECIAL RANGE-7, NEW DELHI vs. RITES LTD., GURGAON

ITA 6447/DEL/2017[2013-14]Status: DisposedITAT Delhi12 Jan 2021AY 2013-14

Bench: Shri N.K. Billaiya & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Satyajeet Goel, CAFor Respondent: Ms. Sushma Singh, CIT DR
Section 14ASection 37

…espondent company has discharged only the obligation under Government orders. It cannot carryon business by violating Government orders and remain as a defaulter to the Government. 9.6 The ITAT Mumbai bench in the case of Hindustan Petroleum Corporation Ltd. (96 ITD 186) had held CSR expenditure incurred by Government Undertaking is an allowable deduction. The relevant finding of the ITAT Mumbai Benches reads as follows:- "Expenditure incurred by assessee, a company owned by the Government of India and working under its control and directions, towards implementation of 20 point programme as per specific direction…

GARDEN REACH SHIPBUILDERS & ENGINEERS LTD,KOLKATA vs. PRINCIAPAL C.I.T., KOLKATA - I, KOLKATA , KOLKATA

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

ITA 1100/KOL/2018[2014-15]Status: DisposedITAT Kolkata20 Nov 2020AY 2014-15

Bench: Shri J. Sudhakar Reddy, Hon’Ble & Ms. Madhumita Roy, Hon’Ble] [Through Virtual Court] I.T.A. Nos. 1099 & 1100/Kol/2018 Assessment Year: 2013-14 & 2014-15 M/S. Garden Reach Ship Builders & Engineers Ltd..............................………………..Appellant 43/46, Garden Reach Road, Kolkata – 700 024. [Pan: Aacg 9371 K] Vs. Pr. Commissioner Of Incomes Tax, Kolkata – 1, Kolkata ……………………………Respondent P-7, Chowringhee Square, Kolkata – 700 069. Appearances By: Shri Sanjoy Bhattacharya, Advocate Appearing On Behalf Of The Assessee. Shri Vijay Shankar, Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : November 17, 2020 Date Of Pronouncing The Order November 20, 2020 Order Per J. Sudhakar Reddy: Am Both These Appeals Are Filed By The Assessee & Are Directed Against Separate Orders Of Ld. Principal Commissioner Of Income Tax, Kolkata - 1, Kolkata Passed U/S 263 Of The Act 1961 (‘The Act’) Dated 21.03.2018. As The Issues Arising In Both The Appeals Are Common, For The Sake Of Convenience, They Are Heard Together & Disposed Off By Way Of This Common Order.

Section 143(2)Section 143(3)Section 263Section 37

…espondent company has discharged only the obligation under Government orders. It cannot carryon business by violating Government orders and remain as a defaulter to the Government. 9.6 The ITAT Mumbai bench in the case of Hindustan Petroleum Corporation Ltd. (96 ITD 186) had held CSR expenditure incurred by Government Undertaking is an allowable deduction. The relevant finding of the ITAT Mumbai Benches reads as follows:- “Expenditure incurred by assessee, a company owned by the Government of India and working under its control and directions, towards implementation of 20 point programmee as per specific directio…

GARDEN REACH SHIPBUILDERS & ENGINEERS LTD,KOLKATA vs. PRINCIAPAL C.I.T., KOLKATA - I, KOLKATA , KOLKATA

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

ITA 1099/KOL/2018[2013-14]Status: DisposedITAT Kolkata20 Nov 2020AY 2013-14

Bench: Shri J. Sudhakar Reddy, Hon’Ble & Ms. Madhumita Roy, Hon’Ble] [Through Virtual Court] I.T.A. Nos. 1099 & 1100/Kol/2018 Assessment Year: 2013-14 & 2014-15 M/S. Garden Reach Ship Builders & Engineers Ltd..............................………………..Appellant 43/46, Garden Reach Road, Kolkata – 700 024. [Pan: Aacg 9371 K] Vs. Pr. Commissioner Of Incomes Tax, Kolkata – 1, Kolkata ……………………………Respondent P-7, Chowringhee Square, Kolkata – 700 069. Appearances By: Shri Sanjoy Bhattacharya, Advocate Appearing On Behalf Of The Assessee. Shri Vijay Shankar, Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : November 17, 2020 Date Of Pronouncing The Order November 20, 2020 Order Per J. Sudhakar Reddy: Am Both These Appeals Are Filed By The Assessee & Are Directed Against Separate Orders Of Ld. Principal Commissioner Of Income Tax, Kolkata - 1, Kolkata Passed U/S 263 Of The Act 1961 (‘The Act’) Dated 21.03.2018. As The Issues Arising In Both The Appeals Are Common, For The Sake Of Convenience, They Are Heard Together & Disposed Off By Way Of This Common Order.

Section 143(2)Section 143(3)Section 263Section 37

…espondent company has discharged only the obligation under Government orders. It cannot carryon business by violating Government orders and remain as a defaulter to the Government. 9.6 The ITAT Mumbai bench in the case of Hindustan Petroleum Corporation Ltd. (96 ITD 186) had held CSR expenditure incurred by Government Undertaking is an allowable deduction. The relevant finding of the ITAT Mumbai Benches reads as follows:- “Expenditure incurred by assessee, a company owned by the Government of India and working under its control and directions, towards implementation of 20 point programmee as per specific directio…

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