Indore Municipal Corporation v. CIT

247 ITR 803Supreme Court of India#9582 most cited

What is Indore Municipal Corporation v. CIT authority for?

Expenditure incurred to construct a road is not revenue expenditure, and depreciation is not allowed on the cost of construction if the road itself is the only construction and not associated with other buildings.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2017.

Also referred to as

Indore Municipal Corporation v. CIT · 247 ITR 803 · depreciation on roads · capital expenditure · revenue expenditure · not a building · road construction cost

Judgments citing Indore Municipal Corporation v. CIT

DCIT, Chennai vs. Neyveli Lignite Corporation Limited, Neyveli

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 855/CHNY/2013[2009-2010]Status: DisposedITAT Chennai28 Apr 2017AY 2009-2010

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…argued that the entire civil constructions made in the mines with specific technical requirements required to be treated as plant. The Ld.AR also relied on the following decisions: • Indo Burma Petroleum Co. Ltd.(112 ITR 755) • Indore Municipal corporation (247 ITR 803) (SC) 2.4 We have carefully gone through the submissions made by both the parties. The civil construction in the mines cannot be treated on par with the residential buildings or non-residential buildings used for the purpose of residence or commercial use. They are to be constructed with a special technical requirement for the purpose of minin…

Neyveli Lignite Corporation Ltd., Cuddalore vs. DCIT, Chennai

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 2140/CHNY/2013[2010-11]Status: DisposedITAT Chennai28 Apr 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…argued that the entire civil constructions made in the mines with specific technical requirements required to be treated as plant. The Ld.AR also relied on the following decisions: • Indo Burma Petroleum Co. Ltd.(112 ITR 755) • Indore Municipal corporation (247 ITR 803) (SC) 2.4 We have carefully gone through the submissions made by both the parties. The civil construction in the mines cannot be treated on par with the residential buildings or non-residential buildings used for the purpose of residence or commercial use. They are to be constructed with a special technical requirement for the purpose of minin…

DCIT, Chennai vs. M/S. Neyveli Lignite Corporation Limited, Neyveli

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 2077/CHNY/2013[2010-11]Status: DisposedITAT Chennai28 Apr 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…argued that the entire civil constructions made in the mines with specific technical requirements required to be treated as plant. The Ld.AR also relied on the following decisions: • Indo Burma Petroleum Co. Ltd.(112 ITR 755) • Indore Municipal corporation (247 ITR 803) (SC) 2.4 We have carefully gone through the submissions made by both the parties. The civil construction in the mines cannot be treated on par with the residential buildings or non-residential buildings used for the purpose of residence or commercial use. They are to be constructed with a special technical requirement for the purpose of minin…

DCIT, Chennai vs. M/S. Neyveli Lignite Corporation Limited, Neyveli

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 2029/CHNY/2013[2007-08]Status: DisposedITAT Chennai28 Apr 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…argued that the entire civil constructions made in the mines with specific technical requirements required to be treated as plant. The Ld.AR also relied on the following decisions: • Indo Burma Petroleum Co. Ltd.(112 ITR 755) • Indore Municipal corporation (247 ITR 803) (SC) 2.4 We have carefully gone through the submissions made by both the parties. The civil construction in the mines cannot be treated on par with the residential buildings or non-residential buildings used for the purpose of residence or commercial use. They are to be constructed with a special technical requirement for the purpose of minin…

DCIT, Chennai vs. M/S. Neyveli Lignite Corporation Limited, Neyveli

In the result, the appeals of the Revenue as well as the appeal of the assessee are partly allowed

ITA 1983/CHNY/2011[2008-09]Status: DisposedITAT Chennai28 Apr 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

…argued that the entire civil constructions made in the mines with specific technical requirements required to be treated as plant. The Ld.AR also relied on the following decisions: • Indo Burma Petroleum Co. Ltd.(112 ITR 755) • Indore Municipal corporation (247 ITR 803) (SC) 2.4 We have carefully gone through the submissions made by both the parties. The civil construction in the mines cannot be treated on par with the residential buildings or non-residential buildings used for the purpose of residence or commercial use. They are to be constructed with a special technical requirement for the purpose of minin…

M/S Noida Toll Bridge Co. Ltd., Noida vs. ACIT, Noida

ITA 5286/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Apr 2017AY 2006-07

Bench: Shri I.C. Sudhir & Shri B.P. Jain

For Respondent: Shri A.K. Saroha, CIT-D.R

…on on the DND flyover, which is in fact just a road which is running from one end to another, connecting Delhi and Noida. Considering these facts, the ratio of the judgment delivered by Hon'ble Supreme Court in the case of Indore Municipal Corporation Vs. CIT 247 ITR 803 is fully applicable in the case of the assessee wherein it was held that expenditure incurred by the assessee to construct metal road on trenchinq around was not a revenue expenditure and the assessee was not entitled to depreciation on the amount of the cost of construction of such roads. Thus, it has been held by the Hon'ble Supreme Court that…

ACIT, Noida vs. M/S Noida Toll Bridge Co. Ltd., Noida

ITA 5249/DEL/2012[2009-10]Status: DisposedITAT Delhi10 Apr 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri B.P. Jain

For Respondent: Shri A.K. Saroha, CIT-D.R

…on on the DND flyover, which is in fact just a road which is running from one end to another, connecting Delhi and Noida. Considering these facts, the ratio of the judgment delivered by Hon'ble Supreme Court in the case of Indore Municipal Corporation Vs. CIT 247 ITR 803 is fully applicable in the case of the assessee wherein it was held that expenditure incurred by the assessee to construct metal road on trenchinq around was not a revenue expenditure and the assessee was not entitled to depreciation on the amount of the cost of construction of such roads. Thus, it has been held by the Hon'ble Supreme Court that…

ACIT, Noida vs. M/S Noida Toll Bridge Co. Ltd., Noida

ITA 5248/DEL/2012[2008-09]Status: DisposedITAT Delhi10 Apr 2017AY 2008-09

Bench: Shri I.C. Sudhir & Shri B.P. Jain

For Respondent: Shri A.K. Saroha, CIT-D.R

…on on the DND flyover, which is in fact just a road which is running from one end to another, connecting Delhi and Noida. Considering these facts, the ratio of the judgment delivered by Hon'ble Supreme Court in the case of Indore Municipal Corporation Vs. CIT 247 ITR 803 is fully applicable in the case of the assessee wherein it was held that expenditure incurred by the assessee to construct metal road on trenchinq around was not a revenue expenditure and the assessee was not entitled to depreciation on the amount of the cost of construction of such roads. Thus, it has been held by the Hon'ble Supreme Court that…

ACIT, Noida vs. M/S Noida Toll Bridge Co. Ltd., Noida

ITA 5247/DEL/2012[2007-08]Status: DisposedITAT Delhi10 Apr 2017AY 2007-08

Bench: Shri I.C. Sudhir & Shri B.P. Jain

For Respondent: Shri A.K. Saroha, CIT-D.R

…on on the DND flyover, which is in fact just a road which is running from one end to another, connecting Delhi and Noida. Considering these facts, the ratio of the judgment delivered by Hon'ble Supreme Court in the case of Indore Municipal Corporation Vs. CIT 247 ITR 803 is fully applicable in the case of the assessee wherein it was held that expenditure incurred by the assessee to construct metal road on trenchinq around was not a revenue expenditure and the assessee was not entitled to depreciation on the amount of the cost of construction of such roads. Thus, it has been held by the Hon'ble Supreme Court that…

ACIT, Noida vs. M/S Noida Toll Bridge Co. Ltd., Noida

ITA 5246/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Apr 2017AY 2006-07

Bench: Shri I.C. Sudhir & Shri B.P. Jain

For Respondent: Shri A.K. Saroha, CIT-D.R

…on on the DND flyover, which is in fact just a road which is running from one end to another, connecting Delhi and Noida. Considering these facts, the ratio of the judgment delivered by Hon'ble Supreme Court in the case of Indore Municipal Corporation Vs. CIT 247 ITR 803 is fully applicable in the case of the assessee wherein it was held that expenditure incurred by the assessee to construct metal road on trenchinq around was not a revenue expenditure and the assessee was not entitled to depreciation on the amount of the cost of construction of such roads. Thus, it has been held by the Hon'ble Supreme Court that…

DCIT, Bangalore vs. M/S Royal Orchid Hotels Private Limited, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 846/BANG/2015[2010-11]Status: DisposedITAT Bangalore10 Nov 2015AY 2010-11

Bench: Shri. Abraham P. George & Shri. Vijaypal Raoi.T.A No.846/Bang/2015 (Assessment Year : 2010-11) Deputy Commissioner Of Income Tax, Circle – 5(1)(1), Bangalore .. Appellant V. M/S. Royal Orchid Hotels P. Ltd, No.1, Gold Avenue, Adjoining Kga Gold Course, Old Airport Road, Kodihalli, Bangalore 560 008 .. Respondent Pan : Aabcr0111M Assessee By : None Revenue By : Shri. Sunil Kumar Agarwala, Jcit Heard On : 29.10.2015 Pronounced On : 10.11.2015 O R D E R Per Abraham P. George:

For Appellant: NoneFor Respondent: Shri. Sunil Kumar Agarwala, JCIT

…ITA.846/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE BEFORE SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI. VIJAYPAL RAO, JUDICIAL MEMBER I.T.A No.846/Bang/2015 (Assessment Year : 2010-11) Deputy Commissioner of Income tax, Circle – 5(1)(1), Bangalore .. Appellant v. M/s. Royal Orchid Hotels P. Ltd, No.1, Gold Avenue, Adjoining KGA Gold Course, Old Airport Road, Kodihalli, Bangalore 560 008 .. Respondent PAN : AABCR0111M Assessee by : None Revenue by : Shri. Sunil Kumar Agarwala, JCIT Heard on : 29.10.2015 Pronounced on : 10.11.2015 O R D E R PER ABRAHAM P. GEORGE,…

Indore Municipal Corporation v. CIT (247 ITR 803) — Cited in 11 Judgments | BharatTax