International Tractors Ltd. v. DCIT

435 ITR 85High Court2021#7192 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 80JJAA Section 143(3)Section 139(1)Section 143(1)Section 250(4)Section 250 Section 142 Section 143(2)

Issues it is cited on

new employees section 80jjaa section 80j(6a)section 80jja section 10b(8)section 80a(5)section 288 section 10b additional depreciation section 250(4)section 139(5)section 33

Judgments citing International Tractors Ltd. v. DCIT

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I NOIDA, NOIDA vs. M/S RUDRA BUILDWELL HOMES PVT. LTD., DELHI

Accordingly, all the grounds of appeal taken by Revenue are dismissed

ITA 4119/DEL/2025[2022-23]Status: DisposedITAT Delhi24 Dec 2025AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwaldy. Cit, M/S Rudra Buildwell Homes Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. Pan-Aafcr6959P (Appellant) (Respondent) Dy. Cit, M/S Rudra Buildwell Projects Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. Pan-Aaecr9589E (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Dy. CIT, M/s Rudra Buildwell Homes Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. PAN-AAFCR6959P (Appellant) (Respondent) Dy. CIT, M/s Rudra Buildwell Projects Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. PAN-AAECR9589E (Appellant) (Respondent) Assessee by Shri Vir Sain Aggarwal, Adv. and Shri Rohit Kapoor, Adv. Department by Shri Mahesh K…

OC SWEATERS LLP,MEHRAULI vs. WARD 29(5), NEW DELHI, CIVIC CENTRE

In the result, the appeal of the assessee is partly allowed

ITA 4363/DEL/2024[2018-2019]Status: DisposedITAT Delhi26 Sept 2025AY 2018-2019

Bench: the AO wherein the correct figures of new workmen were filled in. The AO had not accepted the said report as it was not filed online as provided in section 80JJAA of the Act and deduction claimed was disallowed.

Section 142Section 143(3)Section 250Section 8Section 80J

…ssee is entitled for the deduction u/s 80JJAA in the year under appeal. Reliance is also placed on various judgements including the judgment of Hon’ble Delhi High Court in the case of International Tractors Ltd. vs. O. C. Sweater LLP vs. ITO DCIT reported in 435 ITR 85 and Co-ordinate Bench of the ITAT, Delhi in the case of Jubilant Food Works Ltd. vs. ACIT reported in 177 taxmann.com 374. 7. Heard both the parties and perused the materials available on record. In the instant case, assessee e-filed report in Form 10DA alongwoth the return of income filed and deduction u/s 80JJAA was also claimed in the return as…

O.C SWEATER LLP,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 3610/DEL/2024[2018-19]Status: DisposedITAT Delhi26 Sept 2025AY 2018-19

Bench: SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 142Section 143(3)Section 250Section 8Section 80J

GOPALAKRISHNAN PUKALAKKAT BALAKRISHNAN,ERNAKULAM vs. ASSISTANT COMMISSIONER, NON CORP CIRCLE 2(1), KOCHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 295/COCH/2024[2016-17]Status: DisposedITAT Cochin15 Jul 2025AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2016-17

For Respondent: Shri Sherry S Oommen

Section 143(3)Section 57

…aim a particular income and expenditure, other than the claim made in the returns may be applicable to the assessing officers but not to the appellate authorities. We are considering this issue based on the judgment of the Hon’ble Delhi High Court reported in 435 ITR 85 in which it was held that “the Commissioner (Appeals) in the exercise of his powers u/s. 254 of the IT Act is entitled to call for production of documents or materials to satisfy himself as to whether or not the deductions claimed were sustainable and viable in law”. 15. In the above said judgment, the Hon’ble Delhi High Court had an occasion to…

DCIT CENTRAL CIRCLE-17, NEW DELHI vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD, NEW DELHI

ITA 2180/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Jun 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 115JSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44ASection 80I

…her, in the following judicial precedents, the Hon'ble Courts have distinguished the decision of the Hon'ble Apex Court in the case of Wipro Ltd. (Supra). The finding of the relevant decisions is reproduced below: • International Tractors Ltd v. DCIT [(2021) 435 ITR 85 (Del.)] (Copy at Page 1 to 9 of the CLC]: Hon'ble Delhi High Court allowed the deduction under section 80JJАА of the Act, despite the fact that in this case the assessee filed claim of deduction during the assessment proceedings (along with Form 10DA). Hon'ble Court also held that where the claim under Section 80JJAA of the Act was otherwise susta…

BLOSSOM INNERS PRIVATE LIMITED ,ERNAKULAM vs. ITO, CORPORATE WARD 1(1), KOCHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 826/COCH/2024[2023-2024]Status: DisposedITAT Cochin13 Jun 2025AY 2023-2024

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Radhesh Bhatt, CAFor Respondent: Shri Omanakuttan, Snr AR

Section 139(1)Section 139(5)Section 143(1)Section 40Section 80J

…condoning the delay in Form 10DA. In any case, the Learned AddI/JCIT(A)-1 ought to have allowed the valid claim made the Act on the basis of report in Form 10DA available at the time of processing the return, by following the ratio of the Delhi HC reported in 435 ITR 85. 4. For these and other grounds that may be further adduced before or at the time of hearing, the order of the Addl/JCIT(A)-1 requires to be modified.” 2. The assessee filed their return of income u/s. 139(1) of the Act on 27/09/2023. Subsequently, they had filed a revised return, within the time granted, claiming a deduction u/s. 80JJAA of the A…

G4S SECURE SOLUTIONS (INDIA) PRIVATE LIMITED,WEST DELHI, INDIA vs. CENTRAL PROCESSING CENTER , BANGALORE

In the result, the appeal of the assessee is allowed

ITA 5285/DEL/2024[2023-24]Status: DisposedITAT Delhi16 May 2025AY 2023-24

Bench: Shri Shamim Yahya & Shri Vimal Kumarassessment Year: 2023-24 G4S Secure Solutions (India) Vs Cpc, Private Limited, Bengaluru. 9Th Floor, Tower-B, Good Earth Trade Tower, Sector-62, Bhondsi So (168), Gurugram, Haryana – 122 102. Pan: Aaacg1625Q (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Ms Ananya Kapoor & Shri Shivam Yadav, Advocates Revenue By : Shri Surender Pal, Cit, Dr Date Of Hearing : 12.03.2025 Date Of Pronouncement : 16.05.2025 Order Per Vimal Kumar, Jm: The Appeal By The Appellant/Assessee Is Against The Order Dated 23.09.2024 Of The Ld. Commissioner Of Income-Tax (Appeals)-6, Mumbai [Hereinafter Referred To As ‘The Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) In Appeal Arising Out Of The Order Dated 27.03.2024 U/S 143(1) Of The Act Of The Cpc, Bengaluru (Hereinafter Referred To As ‘The Ld. Ao’), For Assessment Year 2023-24. 2. Brief Facts Of The Case Are That The Assessee Filed The Original Return Of Income Along With Form 10Da On 29.11.2023. Subsequently, The Return Of Income Along With Form 10Da Was Revised On 30.12.2023. The Cpc Processed The Return Disallowing Deduction U/S 80Jjaa Of The Act, Vide Intimation Dated 27.03.2024. Against This Intimation Dated 27.03.2024, The Appellant Assessee Filed Appeal Before The Ld.Cit(A) Which Was Partly Allowed, Vide Order Dated 23.09.2024. 3. Being Aggrieved, The Appellant-Assessee Has Preferred The Present Appeal.

For Appellant: Shri Salil Kapoor, Ms Ananya KapoorFor Respondent: Shri Surender Pal, CIT, DR

Section 143(1)Section 250Section 80J

…he return of income u/s 143(1) of the Act, the relevant form was available with the CPC to enable grant of deduction u/s 80JJAA of the Act. 2 Reliance was placed on the decisions of: the Hon’ble Delhi High Court in International Tractors Ltd. vs. DCIT (2021) 435 ITR 85 (Del) dated 7th April, 2021; Canadian Speciality Vinyls vs. ITO, ITA No.7612/Del/2019 (Delhi ITAT), dated 02.06.2023; and also on the following decisions:- - CIT vs. GM Knitting Industries (P.) Ltd. [2016] 71 taxmann.com 35 (Hon’ble Supreme Court); - Association of Indian Panelboard Manufacturer vs. Deputy Commissioner of Income Tax [2023] 157 Ta…

SHRI SHESHAVTAR 1008 SHRI KALLAJI VEDPITH EVAM SHODH SANSTHAN,NIMBAHERA, CHITTORGARH vs. ITO EXEMPTION WARD, UDAIPUR, AAYKAR BHAWAN, UDAIPUR

In the result, appeal of the assessee is partly allowed

ITA 268/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Apr 2025AY 2017-18

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Sunil Surana, CA &For Respondent: Shri Karni Dan, Addl. CIT, Sr.DR

Section 115BSection 12ASection 142Section 143(1)Section 143(2)Section 234BSection 234DSection 250

…ection 12AA of the Act, the benefit of other deductions under the Act ought to have been given. The Assessing Officer is not expected to act mechanically to confirm the liability to fasten an unjust tax liability on an assessee. (DEL-HC) 2021 ITL 658 : (2021) 435 ITR 85 : (2021) 323 CTR 650 : (2021) 203 DTR 81- INTERNATIONAL TRACTORS LTD. v. DEPUTY COMMISSIONER OF INCOME TAX & ANR. “Para 16. In any event, we are of the view that, if a claim is otherwise sustainable in law, then the appellate authorities are empowered to entertain the same. This view finds reflection in a judgment of the Co-ordinate Bench of this…

SHIVALIK PRINTS LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE-8, NEW DELHI

In the result, assessees’ appeals in ITA nos

ITA 8136/DEL/2018[2012-13]Status: DisposedITAT Delhi15 Oct 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

…laim of within the time as prescribed under law. Moreover, no such claim was made before the AO. The assessee in its objections placed reliance on the judgment of the Hon’ble Delhi High Court rendered in the case of International Tractor Ltd. v. DCIT [2021] 435 ITR 85 (Delhi), wherein the Hon’ble High Court under identical facts has held as under: “14. Therefore, to our minds, once the Tribunal accepted the view taken by the CIT(A) that it could entertain fresh claims; a view which the CIT(A) has expressed in paragraph 6.6.2 of its order, all that the Tribunal was required to examine was: as to whether the CI…

M/S. SHIVALIK PRINTS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, assessees’ appeals in ITA nos

ITA 2296/DEL/2017[2011-12]Status: DisposedITAT Delhi15 Oct 2024AY 2011-12

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

M/S. BANDHAN BANK LTD. (ERSTWHILE GHOSH FINANCE LTD),KOLKATA vs. DCIT,CIR-5(1), KOL, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 465/KOL/2023[2016-17]Status: DisposedITAT Kolkata26 Aug 2024AY 2016-17

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2016-17

For Appellant: Shri Biswanath Paul, FCAFor Respondent: Shri Subhro Das, Addl. CIT, Sr. DR

Section 143(3)Section 17(2)(vi)Section 192Section 250Section 37

…is placed on the following decisions, wherein, it was held that a fresh (claim) can be made before either the assessing officer or appellate authority. (i) Wipro Finance Ltd. v. CIT, [[2022] 443 ITR 250 (SC)], (ii) International Tractors Ltd. v. DCIT, [[2021] 435 ITR 85 (Del)], (iii) PCIT v. Karnataka State Co-operative Federation Ltd., [[2021] 128 taxmann.com 1 (Karnataka)], (iv) CIT v. Britannia Industries Ltd., [[2017] 396 ITR 677 (Cal)], (v) CIT v. Abhinitha Foundation Pvt. Ltd., [[2017] 396 ITR 251 (Mad)], (vi) CIT v. Ashok Kurien, [2016 (11) TMI 122 Bombay HC], (vii) PCIT v. Gujarat Gas Trading Co. Ltd., [2…

M/S. INTERNATIONAL TRACTORS LTD.,NEW DELHI vs. DCIT(LTU), NEW DELHI

The appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 3811/DEL/2014[2009-10]Status: DisposedITAT Delhi05 Mar 2024AY 2009-10

Bench: Shri Saktijit Dey & Shri M. Balaganeshinternational Tractors Ltd, Vs. Dcit (Ltu), Sonalika House, 282, Nbcc Plaza, Pushp Agcr Enclave, Vihar, Sector-Iii, Karkardooma, Delhi- New Delhi 110092 (Appellant) (Respondent) Pan: Aaaci2270H Dcit (Ltu) International Tractors Ltd, New Delhi Sonalika House, 282, Agcr Enclave, Karkardooma, Delhi-110092 (Appellant) (Respondent) Pan: Aaaci2270H

For Appellant: Shri Mukesh Bhutani, AdvFor Respondent: Shri Anuj Garg, Sr. DR

Section 143(3)Section 14ASection 80J

…his predecessor for AY 2007-08 and 2008-09 deleted the disallowances and granted deduction u/s 80JJAA of the Act to the assessee. We find that Hon‟ble Jurisdictional High court in assessee‟s own case in the case of International Tractors Ltd Vs. DCIT reported 435 ITR 85 observed as under:- “12. A perusal of the aforementioned extract would show that the CIT(A) insofar as the deduction claimed under section 80JJAA was concerned, not only had before him the chartered accountant's report in the prescribed form, i.e., Form 10DA but also examined the details concerning the new regular workmen, numbering 543, produced…

DCIT(LTU), NEW DELHI vs. M/S. INTERNATIONAL TRACTORS LTD., NEW DELHI

The appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 3663/DEL/2014[2009-10]Status: DisposedITAT Delhi05 Mar 2024AY 2009-10

For Appellant: Shri Mukesh Bhutani, AdvFor Respondent: Shri Anuj Garg, Sr. DR

Section 143(3)Section 14ASection 80J

MAITHAN ALLOYS LIMITED,KOLKATA vs. DCIT,CIR-1(1), KOLKATA. , KOLKATA

In the result, appeal of the assessee are allowed for statistical purposes

ITA 1347/KOL/2023[2021-22]Status: DisposedITAT Kolkata28 Feb 2024AY 2021-22

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 1347/Kol/2023 Assessment Year: 2021-22 Maithan Alloys Limited Deputy Commissioner Of Income-Tax, 4Th Floor, Ideal Centre Vs Circle-1(1), Kolkata 9, Ajc Bose Road Kolkata - 700017 [Pan : Aabcm7758B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Kejriwal, C.A. Revenue By : Shri Arun Kumar Meena, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 07/02/2024 घोषणा क" तारीख /Date Of Pronouncement: 28/02/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 29/11/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2021-22. 2. The Sole Grievance Of The Assessee Is That The Lower Authorities Erred In Denying The Claim Of Deduction U/S 80M Of The Act Towards Inter-Corporate Dividends At Rs.19,48,050/-. 3. At The Outset, The Ld. Counsel For The Assessee Submitted That In The Income Tax Return (Itr) Originally Filed As Well As Subsequently Revised, The Assessee Did Not Make The Claim Of Deduction U/S 80M Of The Act For Inter-Corporate Dividend. However, During The Course Of Assessment Proceedings, This Claim Was Raised & On The Strength Of The Judgement Of The Hon’Ble Supreme Court In The Case Of National Thermal Power Co. Ltd. V. Commissioner Of Income-Tax Reported In [1998]

For Appellant: Shri Siddharth Kejriwal, C.AFor Respondent: Shri Arun Kumar Meena, JCIT, Sr. D/R

Section 250Section 80JSection 80M

…m in its return of income. Subsequently, the assessee did not get any favour from the ld. CIT(A). 4. Before us, the ld. Counsel for the assessee placing reliance on the judgment of the Hon’ble Delhi High Court in the case of International Tractors Ltd. [2021] 435 ITR 85 (Delhi) as well as Article 265 of the Constitution of India and also referring to other decisions stated that only legitimate tax can be recovered and even a concession by a tax- payer does not give authority to the tax collector to recover more than what is due from him under the law. He also submitted that the deduction u/s 80M of the Act was ne…

CAPTAIN STEEL INDIA LIMITED,KOLKATA vs. CPC, BANGALORE

In the result, appeal of the assessee is allowed

ITA 231/KOL/2022[2019-20]Status: DisposedITAT Kolkata01 Feb 2023AY 2019-20

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri Sanjoy Kejriwal & Shri SiddharthFor Respondent: Shri G. Hukugha Sema, CIT

Section 143(1)Section 80J

…an additional ground of appeal. While raising this additional ground for the claim, it was submitted that this issue of allowing the said claim is squarely covered by the decision of Hon’ble Delhi High Court in the case of International Tractors Ltd. Vs. DCIT 435 ITR 85 (Del.) and hence, is an allowable claim for the assessee also. Before adverting on the issue in hand, we also take note of the fact that an application for grant of out of turn hearing was made by the assessee which was allowed vide interim order dated 20.05.2012. 3. Ld. Counsel submitted that department has processed its return of income filed on…

MAYUR UNIQUOTERS LIMITED,JAIPUR vs. COMMISSIONER OF INCOME TAX NFAC, NEW DELHI

Appeals of the assesse are disposed of in the terms indicated as above

ITA 2/JPR/2022[2018-19]Status: DisposedITAT Jaipur09 Nov 2022AY 2018-19

For Appellant: Shri S. S. Nagar, C.AFor Respondent: MonishaChoudhary, JCIT

Section 14ASection 234CSection 80Section 80J

…including the assessment year relevant to the previous year in which such employment is provided. However, no claim was made in the return of income. In support of the claim, reliance was also placed on the decision of International Tractors Limited vs. DCIT (435 ITR 85) Delhi high Court atpage no. 87 to 94 of PBwherein it has been held that if a fresh claim of deduction u/s 80JJAA is otherwise sustainable in law, appellate authorities are empowered to entertain the same. 12. Further, the Ld. AR made a reference to the 2nd proviso to clause (ii) of Explanation to Sec. 80JJAA of the Act, inserted vide Finance Act…