Joint Commissioner of Income Tax v. Chambal Fertilizers and Chemicals Ltd.

145 Taxmann.com 420Supreme Court of India2022#8199 most cited

What is Joint Commissioner of Income Tax v. Chambal Fertilizers and Chemicals Ltd. authority for?

Surcharge or cess forms part of 'tax' and cannot be allowed as a deduction when computing business profits. This is clarified by Explanation 3 to Section 40(a)(ii) of the Income-tax Act, effective from 1 April 2005.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2026.

Also referred to as

Joint Commissioner of Income Tax v. Chambal Fertilizers and Chemicals Ltd. · 145 Taxmann.com 420 · SC · section 40(a)(ii) · surcharge · cess · tax · deduction · business profits

Sections most often in play

Section 40(a)(ii)Section 80IASection 37Section 14ASection 43BSection 143(3)Section 2(42A)Section 244A

Issues it is cited on

section 43(6)(c)section 43(6)domestic companydividend distribution taxcorporate guaranteewritten down valuesection 92bblock of assetssection 41section 40(a)section 115jbsection 37(1)

Judgments citing Joint Commissioner of Income Tax v. Chambal Fertilizers and Chemicals Ltd.

Export-Import Bank of India, Mumbai vs. Assistant Commissioner of Income Tax, Circle 3(1)(2), Mumbai

Appeal is allowed

ITA 9464/MUM/2025[2009-10]Status: DisposedITAT Mumbai30 Mar 2026AY 2009-10

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhaildeputy Commissioner Of Income Tax – 3(1)(1), Room No.607, 6Th Floor, Aayakar Bhawan, ............... Appellant Mumbai – 400020 V/S Export Import Bank Of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ……………… Respondent Pan : Aaace2769D Export Import Bank Of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ............... Appellant Pan : Aaace2769D

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri Ritesh Misra, CIT-DR
Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Deputy Commissioner of Income Tax – 3(1)(1), Room No.607, 6th Floor, Aayakar Bhawan, ............... Appellant Mumbai – 400020 v/s Export Import Bank of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ……………… Respondent PAN : AAACE2769D Export Import Bank of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ............... Appellant PAN : AAACE2769D v/s Assistant Commissioner…

DCIT-3(1)(1), Mumbai, Aayakar Bhawan vs. Export Import Bank of India, Mumbai

Appeal is allowed

ITA 9463/MUM/2025[2009-10]Status: DisposedITAT Mumbai30 Mar 2026AY 2009-10

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhaildeputy Commissioner Of Income Tax – 3(1)(1), Room No.607, 6Th Floor, Aayakar Bhawan, ............... Appellant Mumbai – 400020 V/S Export Import Bank Of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ……………… Respondent Pan : Aaace2769D Export Import Bank Of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ............... Appellant Pan : Aaace2769D

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri Ritesh Misra, CIT-DR
Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Deputy Commissioner of Income Tax – 3(1)(1), Room No.607, 6th Floor, Aayakar Bhawan, ............... Appellant Mumbai – 400020 v/s Export Import Bank of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ……………… Respondent PAN : AAACE2769D Export Import Bank of India, Centre One Building, Floor 21, World Trade Centre Complex, Cuffe Parade, Mumbai – 400005 ............... Appellant PAN : AAACE2769D v/s Assistant Commissioner…

Grasim Industries Ltd ( Corporate Finance Division), Mumbai vs. Addl CIT RG 6(3), Mumbai

ITA 3762/MUM/2009[2006-07]Status: DisposedITAT Mumbai25 Feb 2025AY 2006-07

Bench: the CIT(A). The CIT(A) partly allowed the appeal preferred by the Assessee vide order, dated 18/05/2009. 4. Not being satisfied with the relief granted by the Id. CIT(A), the Assessee has preferred appeal before this Tribunal. The Revenue has also filed cross-appeal challenging the relief granted by the Id. CIT(A).

For Appellant: Shri J. D. Mistry Sr. AdvocateFor Respondent: Shri Kishor Dhule
Section 143(2)Section 143(3)Section 24Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Grasim Industries Limited, (Corporate Finance Division), A-2, Aditya Birla Centre, S.K. Ahire Marg, Worli, Mumbai – 400030. Maharashtra [PAN: AAACG4464B] …………. Appellant Additional Commissioner of Income Vs Tax, Range 6(3), 5th Floor, Room No.505, Aayakar Bhavan, …………. Respondent Mumbai – 400020. Assistant Commissioner of Income Tax Circle 6(3), Mumbai, Room No. 522, 5th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 …………. Appellant Grasim Industries Limited, Vs Century B…

Tata Consumer Products Limited, Kolkata vs. DCIT, Cir.-4(1), Kolkata

In the result, the appeal for AY 2014-15 is partly allowed

ITA 373/KOL/2021[2015-16]Status: DisposedITAT Kolkata17 Sept 2024AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR
Section 250Section 43(6)Section 50CSection 50C(2)Section 928

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOL- KATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Years: 2014-15 & Assessment Years: 2015-16 Tata Consumer Products Lim- The Deputy Commissioner of ited, (erstwhile Tata Global Bev- Income Tax, Circle-4(1), Kol- V erages Ltd.) kata - 700069 Vs 1, Bishop Lefroy Rd., Kolkata - 700020 (PAN: AABCT0602K) (Appellant) (Respondent) Present for: Appellant by : Sriram Sashdari, AR Respondent by : Rakesh Kumar Das, CIT, DR Manoj Kumar Pati, Addl. CIT Date of Hearing : 20.06.2024 Date of Pronouncement : 17.09.2024 O R D…

Tata Consumer Products Limited, Kolkata vs. DCIT, Cir.-4(1), Kolkata

In the result, the appeal for AY 2014-15 is partly allowed

ITA 372/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Sept 2024AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR
Section 250Section 43(6)Section 50CSection 50C(2)Section 928

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOL- KATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Years: 2014-15 & Assessment Years: 2015-16 Tata Consumer Products Lim- The Deputy Commissioner of ited, (erstwhile Tata Global Bev- Income Tax, Circle-4(1), Kol- V erages Ltd.) kata - 700069 Vs 1, Bishop Lefroy Rd., Kolkata - 700020 (PAN: AABCT0602K) (Appellant) (Respondent) Present for: Appellant by : Sriram Sashdari, AR Respondent by : Rakesh Kumar Das, CIT, DR Manoj Kumar Pati, Addl. CIT Date of Hearing : 20.06.2024 Date of Pronouncement : 17.09.2024 O R D…

DCIT, Circle - 11(1), Kolkata vs. M/S. Graphite India Ltd., Kolkata

In the result, considering the discussions made above, the appeal filed by the Revenue is partly allowed and the cross objection filed by the assessee are dismissed

ITA 473/KOL/2018[2007-08]Status: DisposedITAT Kolkata13 Sept 2024AY 2007-08

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(3)Section 144C(3)Section 62Section 801ASection 80I

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 473/KOL/2018 Assessment Year: 2007-08 DCIT, Circle-11(1), Kolkata......................................................Appellant Vs. M/s. Graphite India Ltd…………………….................................Respondent [PAN: AAACC 0457 C] C.O. No.: 65/KOL/2018 Arising Out of I.T.A. No.: 473/KOL/2018 Assessment Year: 2007-08 M/s. Graphite India Ltd......…

M/S. Itc Essentra Limited, Bangalore vs. Income Tax Officer, Ward- 3(1)(1), Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 2581/BANG/2019[2016-17]Status: DisposedITAT Bangalore09 Oct 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Parithivel, JCIT (DR)
Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2016-17 M/s ITC Essentra Ltd., 1. The Income Tax Vs. Survey No.139/140, Officer, Veerapura Village, Ward-3(1)(1), Kasaba Hobli, Bengaluru. Doddaballapur, Bengaluru. 2. National Faceless Appeal Centre, PAN : AAACI 5640 P Delhi. APPELLANT RESPONDENT Assessee by : Shri K.R Vasudevan, Advocate Revenue by : Shri Parithivel, JCIT (DR) Date of hearing : 05.10.2023 Date of : Pronouncement 09.10.2023 O R D E R Per Beena Pillai, Judicial Member :- The pr…

Maral Overseas Ltd, West Nirmar vs. DCIT Central Circle-31, New Delhi

ITA 325/DEL/2021[2017-18]Status: DisposedITAT Delhi17 May 2023AY 2017-18
Section 115JSection 37Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.323/Del/2021 (ASSESSMENT YEAR 2015-16) ITA No.325/Del/2021 (ASSESSMENT YEAR 2017-18) Maral Overseas Ltd. DCIT Maral Sarovar, Central Circle-31 Khalbujorg, Kasrawad Vs. New Delhi Khargone MP-451660 PAN-AACCM 0230B (Appellant) (Respondent) Appellant by Mr. Satyajeet Goel, CA Respondent by Ms. Sarita Kumari, CIT-DR Date of Hearing 11/05/2023 Date of Pronouncement 17/05/2023 ORDER PER BENCH: The captioned appeals have been filed by Assessee aga…

Maral Overseas Ltd, West Nirmar vs. DCIT Central Circle-31, New Delhi

ITA 324/DEL/2021[2016-17]Status: DisposedITAT Delhi17 May 2023AY 2016-17
Section 115JSection 37Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.323/Del/2021 (ASSESSMENT YEAR 2015-16) ITA No.325/Del/2021 (ASSESSMENT YEAR 2017-18) Maral Overseas Ltd. DCIT Maral Sarovar, Central Circle-31 Khalbujorg, Kasrawad Vs. New Delhi Khargone MP-451660 PAN-AACCM 0230B (Appellant) (Respondent) Appellant by Mr. Satyajeet Goel, CA Respondent by Ms. Sarita Kumari, CIT-DR Date of Hearing 11/05/2023 Date of Pronouncement 17/05/2023 ORDER PER BENCH: The captioned appeals have been filed by Assessee aga…

Maral Overseas Ltd, West Nirmar vs. DCIT Central Circle-31, New Delhi

ITA 323/DEL/2021[2015-16]Status: DisposedITAT Delhi17 May 2023AY 2015-16
Section 115JSection 37Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.323/Del/2021 (ASSESSMENT YEAR 2015-16) ITA No.325/Del/2021 (ASSESSMENT YEAR 2017-18) Maral Overseas Ltd. DCIT Maral Sarovar, Central Circle-31 Khalbujorg, Kasrawad Vs. New Delhi Khargone MP-451660 PAN-AACCM 0230B (Appellant) (Respondent) Appellant by Mr. Satyajeet Goel, CA Respondent by Ms. Sarita Kumari, CIT-DR Date of Hearing 11/05/2023 Date of Pronouncement 17/05/2023 ORDER PER BENCH: The captioned appeals have been filed by Assessee aga…

Maral Overseas Ltd, West Nirmar vs. DCIT Central Circle-31, New Delhi

ITA 322/DEL/2021[2014-15]Status: DisposedITAT Delhi17 May 2023AY 2014-15
Section 115JSection 37Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.323/Del/2021 (ASSESSMENT YEAR 2015-16) ITA No.325/Del/2021 (ASSESSMENT YEAR 2017-18) Maral Overseas Ltd. DCIT Maral Sarovar, Central Circle-31 Khalbujorg, Kasrawad Vs. New Delhi Khargone MP-451660 PAN-AACCM 0230B (Appellant) (Respondent) Appellant by Mr. Satyajeet Goel, CA Respondent by Ms. Sarita Kumari, CIT-DR Date of Hearing 11/05/2023 Date of Pronouncement 17/05/2023 ORDER PER BENCH: The captioned appeals have been filed by Assessee aga…

Laxmi Organic Industries Ltd, Mumbai vs. Dy CIT 3 (2)(1), Mumbai

The appeal is dismissed as not pressed

ITA 38/MUM/2020[2012-13]Status: DisposedITAT Mumbai15 Feb 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Bhagirath Mal Biyanivk-Vk-La- 38@Eaqcbz@2020 ¼Fu-Oa- 2012&13½ Laxmi Organic Industries Ltd. Basement, Chandermukhi, Ramnath Goenka Marg, Nariman Point, Mumbai-400 021 ..... Vihykfkhz/Appellant Pan No. Aaacl2435R Cuke Vs. Dy. Commissioner Of Income Tax, 3(2)(1) Aayakar Bhavan, M.K. Road, ..... Izfroknh/Respondent Mumbai-400 020

For Appellant: Shri Vipul Jain izfroknh }kjk@For Respondent: Shri Manoj Kumar Singh
Section 35

…आयकर अपीलीय अधिकरण eqacbZ ihB ß,Þ eaqcbZ Jh fodkl voLFkh] U;kf;d lnL;],oa Jh HkkxhjFk eky fc;kuh] ys[kkdkj lnL; ds le{k IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” BENCH BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER vk-vk-la- 38@eaqcbZ@2020 ¼fu-oa- 2012&13½ Laxmi Organic Industries Ltd. Basement, Chandermukhi, Ramnath Goenka Marg, Nariman Point, Mumbai-400 021 ..... vihykFkhZ/Appellant PAN No. AAACL2435R cuke Vs. Dy. Commissioner of Income Tax, 3(2)(1) Aayakar Bhavan, M.K. Road, ..... izfroknh/Respondent Mumbai-400 020 vihykFkhZ }kjk@Appellant by : Shri Vip…

DCIT - CC-3(2), Mumbai vs. Aarti Drugs Limited, Mumbai

In the result, the appeal by the Revenue is partly allowed

ITA 2503/MUM/2021[2012-13]Status: DisposedITAT Mumbai20 Jan 2023AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri S.S. Nagar a/wFor Respondent: Shri R.S. Srivastav
Section 139Section 14ASection 250Section 32(1)Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2503/Mum./2021 (Assessment Year :2012–13) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–3(2), Mumbai v/s Aarti Drugs Ltd. Mahendra Industrial Estate …………….Respondent Ground Floor, Plot no.109–D Road no.29, Sion (E), Mumbai 400 022 PAN – AAACA4410D Assesseeby : Shri S.S. Nagar a/w Shri Vipul Jain Revenue by : Shri R.S. Srivastav Date of Hearing – 15/11/2022 Date of Order – 20/01/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The presen…

Joint Commissioner of Income Tax v. Chambal Fertilizers and Chemicals Ltd. (145 Taxmann.com 420) — Cited in 13 Judgments | BharatTax