Hindustan Petroleum Corporation Ltd. v. DCIT

96 ITD 186Income Tax Appellate Tribunal2005#3296 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 366,470 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

M/S. Rajasthan State Mines & Minerals Ltd., Jaipur vs. Addl.CIT, Range-6, Jaipur

In the result, appeal of the assessee is allowed

ITA 213/JPR/2020[2007-08]Status: DisposedITAT Jaipur04 Aug 2020AY 2007-08
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri K.C. Gupta (JCIT)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH VC ’A’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 213/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2007-08. cuke M/s. Rajasthan State Mines & Minerals Ltd., The Addl. CIT, Vs. Kalani & Co., Chartered Accountants, Range-6, 5th Floor, Milestone Building, Gandhinagar Jaipur. Turn, Tonk Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAACR 7857 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

Hindustan Copper Limited, Kolkata vs. CIT, Ltu - 1, Kolkata

Appeal is allowed

ITA 900/KOL/2018[2013-14]Status: DisposedITAT Kolkata29 Jan 2020AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14 Hindustan Copper Ltd., V/S. Commissioner Of Income Tamra Bhawan, 1, Tax, Ltu-1, Kolkata, Ashutosh Choudhury Aayakar Bhawan Poorva, Avenue, Kolkta-700 019 110, Shanti Pally, [Pan No.Aaach 7409 R] Kolkata-700 0107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Sanjay Bhattacharya, Fca अपीलाथ" क" ओर से/By Appellant Shri Ram Bilash Meena, Cit-Dr ""यथ" क" ओर से/By Respondent 24-12-2019 सुनवाई क" तार"ख/Date Of Hearing -01-2020 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2013-14 Arises Against The Commissioner Of Income Tax (Ltu)-1, Kolkata’S Order Dated 08.03.2018 Passed In Case F.No.Cit/Ltu/Kol/263/Hcl/2017-18/1128-1132, Involving Proceedings U/S 263 Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused.

Section 115JSection 135Section 263Section 263(1)Section 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…

Nalwa Steel Power Limited, New Delhi vs. DCIT, Circle- 17(2), New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 451/DEL/2019[2014-15]Status: DisposedITAT Delhi10 Oct 2019AY 2014-15

Bench: Shri N.K. Billaiya & Shri Suchitra Kambleassessment Year: 2014-15

Section 144CSection 92BSection 92C

…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: 19 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 donation…

Hero Motocorp Ltd., New Delhi vs. DCIT, Circle- 11(1), New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 1351/DEL/2018[2009-10]Status: DisposedITAT Delhi23 Apr 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

For Appellant: Amount of Proposed international
Section 115JSection 143(3)Section 144C

…um Corpn. Ltd: T.C.(A).No.57 of 2006 (Chennai) • CIT vs Jayendrakumar Hiralal: 327 ITR 147 (Guj) • CIT vs. Karnataka Financial Corporation: 326 ITR 355 (Kar) • Infosys Technologies Ltd. v. JCIT: 109 TTJ (Bang)631 • Hindustan Petroleum Corpn. Ltd. vs. DCIT 96 ITD 186 (Bom.) • Indian Petroleum’s vs. Department of Income Tax: ITA No. 664 and 665/ • Ahd/2008(Mum) 125 CIT v. Ranbaxy Laboratories Ltd. : ITA No.743 of 2008 (Del) • 90. The Ld. DR relied upon the Assessment Order and order of the TPO, but could not distinguish the decision of the Tribunal. 91. We have heard both the parties and perused the materi…

M/S Sjvn Ltd. ( Formerly Satluj Jal Vidyut Nigam Limited), Shimla vs. DCIT, Circle, Shimla

ITA 835/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh28 Mar 2019AY 2014-15
For Appellant: Shri Rajiv Sood, CAFor Respondent: Smt.Mona Mohanti, CIT DR
Section 250(6)

…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 hold 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 80C are quite different', 'but nonetheless the two sections are not mutually exclusive'. Thus, there are overlapping areas between the donations…

M/S Sjvn Ltd. ( Formerly Satluj Jal Vidyut Nigam Limited), Shimla vs. DCIT, Circle, Shimla

ITA 834/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh28 Mar 2019AY 2013-14
For Appellant: Shri Rajiv Sood, CAFor Respondent: Smt.Mona Mohanti, CIT DR
Section 250(6)

…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 hold 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 80C are quite different', 'but nonetheless the two sections are not mutually exclusive'. Thus, there are overlapping areas between the donations…

ACIT, Circle, Shimla vs. M/S Satluj Jal Vidyut Nigam Limited, Shimla

ITA 827/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh28 Mar 2019AY 2014-15
For Appellant: Shri Rajiv Sood, CAFor Respondent: Smt.Mona Mohanti, CIT DR
Section 250(6)

…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 hold 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 80C are quite different', 'but nonetheless the two sections are not mutually exclusive'. Thus, there are overlapping areas between the donations…

DCIT 1(2), Mumbai vs. Indian Rare Earths Ltd, Mumbai

ITA 4526/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jan 2019AY 2012-13

Bench: Shri Shamim Yahya & Shri Ravish Soodacit-1(2)(2) M/S Indian Rare Earths Ltd, Room No. 535, 5Th Floor, Plot No. 1207, Veer Sarvarkar Aayakar Bhavan, M.K. Road Vs. Marg, Mumbai-400 020 Near Siddhivinayak Temple, Prabhadevi, Mumbai-28 Pan – Aaaci2799F (Appellant) (Respondent)

For Appellant: Shri S. Abi Rama Karthikeyan, D.RFor Respondent: Shri V. Mohan, A.R
Section 143(3)

…P a g e | 1 ITA No.4526/Mum/2017 A.Y. 2012-13 ACIT-1(2)(2) Vs. Indian Rare Earths Ltd IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Shamim Yahya, Accountant Member and Shri Ravish Sood, Judicial Member ACIT-1(2)(2) M/s Indian Rare Earths Ltd, Room No. 535, 5th Floor, Plot No. 1207, Veer Sarvarkar Aayakar Bhavan, M.K. Road Vs. Marg, Mumbai-400 020 Near Siddhivinayak Temple, Prabhadevi, Mumbai-28 PAN – AAACI2799F (Appellant) (Respondent) Appellant by: Shri S. Abi Rama Karthikeyan, D.R Respondent by: Shri V. Mohan, A.R Date of Hearing: 27.12.2018 Date of Pronouncement: 30.01.2019 O R D E R…

Nalwa Steel Power Limited, New Delhi vs. ACIT, Circle- 17(2), New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 7176/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Dec 2018AY 2013-14

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 143(3)Section 144CSection 144C(5)Section 80ISection 92D

…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 g…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…expenditure being incurred in the character as a trader and was prompted by commercial expediency would be allowable as deduction. The Ld. AR also relied upon the decision of Mumbai Bench of the Tribunal in the case of Hindustan Petroleum Corp. Ltd. v. DCIT: 96 ITD 186. In the instant case, the assessee, a company owned by Government of India and working under its control and directions, incurred some expenditure towards implementation of 20- Point Programme at instance of Government and claimed deduction of same under section 37(1) of the Act. The Tribunal observed that it was in business interest of assessee t…

Hero Motocorp Ltd., New Delhi vs. Addl.CIT, Range-11, New Delhi

In the result ground No

ITA 6990/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6990/Del/2017 (A.Y 2013-14)

Section 143(3)Section 144C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6990/DEL/2017 (A.Y 2013-14) Vs M/s Hero Moto Corp Ltd. DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi – 110 034. New Delhi. PAN : AAACH0812J (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Senior Advocate and Sh. Gaurav Jain, Ms. Deepika Agarwal, Mr. Neeraj Kumar Jain, Advocates. Respondent by Sh. Sanjay. I. Bara, CIT-DR Date of Hearing 23.04.2018 Date of Pronouncement 20.06.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is against the assessment order u…

Hero Motocorp Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

ITA 1616/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1616/DEL/2017 (A.Y 2012-13) Hero Moto Corp Ltd. Vs DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi New Delhi AAACH0812J (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Ad, Sh. Gaurav Jain, Adv. Ms. Deepika Agarwal, Adv, Mr. Neeraj Kumar Jain, Adv Respondent by Sh. Sanjay. I. Bara, CIT DR Date of Hearing 19.04.2018 Date of Pronouncement 13.06.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is against the assess…

Rajasthan State Industrial Development & Investment Corp. Ltd., Jaipur vs. ACIT, Jaipur

In the result, both set of cross appeals for the respective assessment years are disposed off with above directions

ITA 380/JPR/2017[2013-14]Status: DisposedITAT Jaipur29 Mar 2018AY 2013-14
For Appellant: Shri P C ParwalFor Respondent: Shri Varindar Mehta (CIT) fu/kZkfjrh dh vksj ls@
Section 115JSection 14ASection 80I

…the patronage and cooperation of the State Government for acquiring the land, developing the same and in achieving the industrial growth in the State of Rajasthan which helps in generating profit to it. In case of Hindustan Petroleum Corporation Ltd. Vs. DCIT 96 ITD 186 (Mum.) where the assessee was a company owned by the Government of India and working under the control and direction of the Government of India, incurred expenditure on 20 point programmes in view of specific direction of Government of India, it was held that it cannot but be in the business interest of the assessee company to abide by the directi…

Rajasthan State Mines & Minerals Ltd., Jaipur vs. ACIT, Jaipur

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 253/JPR/2015[2007-08]Status: DisposedITAT Jaipur30 May 2017AY 2007-08

…d reliance on the decision of Supreme Court rendered in the case of Shri Venkata Satyanarayana Rice Mill Contractors Co. Vs. CIT 223 ITR 101(SC) and also the decision the Co-ordinate Bench rendered in the case of Hindustan Petroleum Corporation Ltd. Vs. DCIT 96 ITD 186 (Mum.), the Hon’ble Madras High Court rendered in the case of CIT Vs. Madras Refinery Ltd. 266 ITR 170 (Mad.) (HC) and CIT Vs. India Radiators Ltd. 236 ITR 719 (Mad.) (HC). 72.1 On the contrary, the Ld. Departmental Representatives supported the order of the authorities below. 72.3 We have heard the rival contentions; we are unable to accept t…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…aking owned by the assessee is one which is to some extent a polluting industry. The Tribunal was right in allowing the deduction of the entire expenditure of Rs. 15,32,000 as business expenditure.‖ (vi) In the case of Hindustan Petroleum Corpn. Ltd. Vs. DCIT 96 ITD 186 (Bom.), the assessee company incurred certain expenditure towards implementation of 20 point programme. The expenditure was incurred to improve the conditions of SC/ST in pursuance of national policies and to help acceleration of all round development of villages by providing assistance to educated unemployed to earn a living. The assessing office…

Gail (India) Ltd., New Delhi vs. CIT, New Delhi

In the result we quash the impugned order passed u/s 263 of the Act by ld CIT dated 24

ITA 1784/DEL/2012[2007-08]Status: DisposedITAT Delhi29 Jul 2016AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishigail (India) Ltd, Cit, 16, Bhikaji Cama Place, Delhi-Iv, Vs. New Delhi New Delhi Pan:Aaacg1209J (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Smt. Paramita M. Biswas, CIT DR
Section 143(3)Section 263Section 37

…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 371(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 Ass…