JK Industries v. CIT

11 Taxmann 72Reported decision2011#8105 most cited

What is JK Industries v. CIT authority for?

Expenditure incurred on foreign travel for the wife or sister of a company director is only deductible if the assessee proves it was for business purposes. The assessee must provide evidence to support the business necessity of such expenditure.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2022.

Also referred to as

JK Industries v CIT · 335 ITR 170 · foreign travel expenses · director's wife · business purpose · expenditure · onus of proof · deductible expenses · travel expenditure · consultant travel

Judgments citing JK Industries v. CIT

T.V.Sundaram Iyengar & Sons Ltd., Madurai vs. ACIT Corporate Circle 2, Madurai

In the result, appeals filed by the assessee in ITA Nos

ITA 2761/CHNY/2019[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Ble

For Appellant: Mr.N.V.Balaji, AdvFor Respondent: Mr.Varuvooru Sreedhar
Section 10(34)Section 143(3)Section 14A

…made bald submission that the assessee has spent money towards travel expenditure of Consultants of the assessee company and for this, he relied on the decision of the Hon’ble Calcutta High Court in the case of JK Industries Ltd. v. CIT reported in [2011] 335 ITR 170 (Cal). Now, we noted that the Hon’ble Madras High Court has categorically held that expenses on foreign travel, wife of Director of assessee’s company, the assessee has to show that the expenditure is incurred for the business purpose. Here, even ITA Nos.2758-2761/Chny/2019 & :- 11 -: now, on a query from the Bench, the ld.Counsel could not pr…

T.V.Sundaram Iyengar & Sons Ltd., Madurai vs. ACIT Corporate Circle 2, Madurai

In the result, appeals filed by the assessee in ITA Nos

ITA 2760/CHNY/2019[2013-14]Status: DisposedITAT Chennai22 Jun 2022AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Ble

For Appellant: Mr.N.V.Balaji, AdvFor Respondent: Mr.Varuvooru Sreedhar
Section 10(34)Section 143(3)Section 14A

…made bald submission that the assessee has spent money towards travel expenditure of Consultants of the assessee company and for this, he relied on the decision of the Hon’ble Calcutta High Court in the case of JK Industries Ltd. v. CIT reported in [2011] 335 ITR 170 (Cal). Now, we noted that the Hon’ble Madras High Court has categorically held that expenses on foreign travel, wife of Director of assessee’s company, the assessee has to show that the expenditure is incurred for the business purpose. Here, even ITA Nos.2758-2761/Chny/2019 & :- 11 -: now, on a query from the Bench, the ld.Counsel could not pr…

T.V.Sundaram Iyengar & Sons Ltd., Madurai vs. ACIT Corporate Circle 2, Madurai

In the result, appeals filed by the assessee in ITA Nos

ITA 2759/CHNY/2019[2012-13]Status: DisposedITAT Chennai22 Jun 2022AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Ble

For Appellant: Mr.N.V.Balaji, AdvFor Respondent: Mr.Varuvooru Sreedhar
Section 10(34)Section 143(3)Section 14A

…made bald submission that the assessee has spent money towards travel expenditure of Consultants of the assessee company and for this, he relied on the decision of the Hon’ble Calcutta High Court in the case of JK Industries Ltd. v. CIT reported in [2011] 335 ITR 170 (Cal). Now, we noted that the Hon’ble Madras High Court has categorically held that expenses on foreign travel, wife of Director of assessee’s company, the assessee has to show that the expenditure is incurred for the business purpose. Here, even ITA Nos.2758-2761/Chny/2019 & :- 11 -: now, on a query from the Bench, the ld.Counsel could not pr…

T.V.Sundaram Iyengar & Sons Ltd., Madurai vs. ACIT Corporate Circle 2, Madurai

In the result, appeals filed by the assessee in ITA Nos

ITA 2758/CHNY/2019[2010-11]Status: DisposedITAT Chennai22 Jun 2022AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Ble

For Appellant: Mr.N.V.Balaji, AdvFor Respondent: Mr.Varuvooru Sreedhar
Section 10(34)Section 143(3)Section 14A

…made bald submission that the assessee has spent money towards travel expenditure of Consultants of the assessee company and for this, he relied on the decision of the Hon’ble Calcutta High Court in the case of JK Industries Ltd. v. CIT reported in [2011] 335 ITR 170 (Cal). Now, we noted that the Hon’ble Madras High Court has categorically held that expenses on foreign travel, wife of Director of assessee’s company, the assessee has to show that the expenditure is incurred for the business purpose. Here, even ITA Nos.2758-2761/Chny/2019 & :- 11 -: now, on a query from the Bench, the ld.Counsel could not pr…

ACIT Corporate Circle 2, Madurai vs. T.V.Sundaram Iyengar & Sons Ltd., Madurai

In the result, appeals filed by the assessee in ITA Nos

ITA 2754/CHNY/2019[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Ble

For Appellant: Mr.N.V.Balaji, AdvFor Respondent: Mr.Varuvooru Sreedhar
Section 10(34)Section 143(3)Section 14A

…made bald submission that the assessee has spent money towards travel expenditure of Consultants of the assessee company and for this, he relied on the decision of the Hon’ble Calcutta High Court in the case of JK Industries Ltd. v. CIT reported in [2011] 335 ITR 170 (Cal). Now, we noted that the Hon’ble Madras High Court has categorically held that expenses on foreign travel, wife of Director of assessee’s company, the assessee has to show that the expenditure is incurred for the business purpose. Here, even ITA Nos.2758-2761/Chny/2019 & :- 11 -: now, on a query from the Bench, the ld.Counsel could not pr…

Aprica Pharmaceuticals P. Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 2452/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2013-14

For Appellant: Shri S.N. Divatia, AdvocateFor Respondent: Shri Alok Kumar, CIT DR
Section 37(1)

…stic and Management of hyper tension (see page 58 of Paper Book). 2.7 So far as the disallowance of expenses relating to the spouse of the medical practitioners are concerned, the appellant has relied upon the decision in case of J.K. Industries Ltd. Vs. CIT 335 ITR 170 (Cal) and CIT vs. Alfa Level (I) Ltd. (282 ITR 445 (Bom) wherein the foreign trip expenses of the wife of company's director/president has been allowed (see page 109-110 and 120- 125 of Paper Book).” Assessment Year: 2013-14 Page 5 of 6 6. The Ld. DR relied upon the assessment order and the order of CIT(A) and also relied upon the decision of t…

ACIT, Ludhiana vs. M/S Vardhman Textiles Ltd., Ludhiana

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 575/CHANDI/2009[2005-06]Status: DisposedITAT Chandigarh04 May 2018AY 2005-06

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

M/S Vardhman Textiles Ltd., Ludhiana vs. Addl. CIT, Ludhiana

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 528/CHANDI/2009[2005-06]Status: DisposedITAT Chandigarh04 May 2018AY 2005-06

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

ACIT, Ludhiana vs. M/S Vardhman Textiles Ltd., Ludhiana

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 981/CHANDI/2008[2004-05]Status: DisposedITAT Chandigarh04 May 2018AY 2004-05

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

Vardhman Textiles Ltd., Ludhiana vs. JCIT, Ludhiana

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 938/CHANDI/2008[2004-05]Status: DisposedITAT Chandigarh04 May 2018AY 2004-05

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

ACIT, Ludhiana vs. M/S Vardhman Textiles Ltd., Ludhiana

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 530/CHANDI/2008[2003-04]Status: DisposedITAT Chandigarh04 May 2018AY 2003-04

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

Vardhman Textile Ltd., Ludhiana vs. ACIT, Ludhiana

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 475/CHANDI/2008[2003-04]Status: DisposedITAT Chandigarh04 May 2018AY 2003-04

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

ACIT, Ludhiana vs. Vardhman Textiles Ltd., Ludhiana

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 691/CHANDI/2007[2002-03]Status: DisposedITAT Chandigarh04 May 2018AY 2002-03

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

M/S Vardhman Textiles Ltd., Ludhiana vs. ACIT, Ludhiana

In the result appeals of the Assessee and the Revenue are partly allowed

ITA 681/CHANDI/2007[2002-03]Status: DisposedITAT Chandigarh04 May 2018AY 2002-03

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

For Appellant: Shri. Subhash AggarwalFor Respondent: Sh. Ashish Abrol
Section 10BSection 14ASection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 M/s Vardhman Textiles Ltd. Vs. The DCIT (Formerly known as Mahavir Range-I Spinning Mills Ltd.) Ludhiana Chandigarh Road, Ludhiana PAN/GIR No. AABCM4692E Assessment Year: 2002-03 The ACIT Vs. M/s Vardhman Textiles Ltd. Circle-I (Formerly known as Mahavir Ludhiana Spinning Mills Ltd.) Chandigarh Road, Ludhiana Assessment Year: 2003-04 M/s Vardhman Textiles Ltd. Vs. The ACIT (Formerly known as Mahavir Circle-I Spinning Mills Ltd.) Ludhiana C…

JK Industries v. CIT (11 Taxmann 72) — Cited in 14 Judgments | BharatTax