Kolapur Sugar Mills* v. CIT

119 ITR 87Reported decision#12058 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2009 to 2009.

Judgments citing Kolapur Sugar Mills* v. CIT

Commissioner of Income Tax vs. Mohan Meakin Ltd

ITA - 992 / 2009HC Delhi15 Oct 2009
Section 37(1)

…or the purposes of business of the assessee and there was nothing on record to prove that puja, hawan, kirtan etc. were performed inside the factory premises. On this basis, relying upon the judgment of the Bombay High Court in *Kolapur Sugar Mills* v. *CIT*, 119 ITR 87, the expenditure was disallowed. The Commissioner of Income Tax (A), however, did not accept the aforesaid view of the AO and allowed the expenditure, which view has been upheld by the Income Tax Appellate Tribunal as well. - 4. Ms. Bansal, learned counsel for the Revenue/appellant, strenuously argued that there was no reason to allow the said exp…

Commissioner of Income Tax vs. Mohan Meakin Ltd

ITA - 987 / 2009HC Delhi15 Oct 2009
Section 37(1)

…for the purposes of business of the assessee and there was nothing on record to prove that puja, hawan, kirtan etc. were performed inside the factory premises. On this basis, relying upon the judgment of the Bombay High Court in *Kolapur Sugar Mills* v. CIT, 119 ITR 87, the expenditure was disallowed. The Commissioner of Income Tax (A), however, did not accept the aforesaid view of the AO and allowed the expenditure, which view has been upheld by the Income Tax Appellate Tribunal as well. 5 7 4. Ms. Bansal, learned counsel for the Revenue/appellant, strenuously argued that there was no reason to allow the sai…

Commissioner of Income Tax vs. Mohan Meakin Ltd

ITA - 986 / 2009HC Delhi15 Oct 2009
Section 37(1)

…or the purposes of business of the assessee and there was nothing on record to prove that puja, hawan, kirtan etc. were performed inside the factory premises. On this basis, relying upon the judgment of the Bombay High Court in *Kolapur Sugar Mills* v. *CIT*, 119 ITR 87, the expenditure was disallowed. The Commissioner of Income Tax (A), however, did not accept the aforesaid view of the AO and allowed the expenditure, which view has been upheld by the Income Tax Appellate Tribunal as well. - 4. Ms. Bansal, learned counsel for the Revenue/appellant, strenuously argued that there was no reason to allow the said exp…

Commissioner of Income Tax vs. Mohan Meakin Ltd

ITA - 1010 / 2009HC Delhi15 Oct 2009
Section 37(1)

…for the purposes of business of the assessee and there was nothing on record to prove that puja, hawan, kirtan etc. were performed inside the factory premises. On this basis, relying upon the judgment of the Bombay High Court in *Kolapur Sugar Mills* v. CIT, 119 ITR 87, the expenditure was disallowed. The Commissioner of Income Tax (A), however, did not accept the aforesaid view of the AO and allowed the expenditure, which view has been upheld by the Income Tax Appellate Tribunal as well. - 4. Ms. Bansal, learned counsel for the Revenue/appellant, strenuously been allowed from 1984-85 till 1989-90 treating the…

Commissioner of Income Tax vs. Mohan Meakin Ltd

ITA - 1007 / 2009HC Delhi15 Oct 2009
Section 37(1)

…ly for the purposes of business of the assessee and there was nothing on record to prove that puja, hawan, kirtan etc. were performed inside the factory premises. On this basis, relying upon the judgment of the Bombay High Court in Kolapur Sugar Mills v. CIT, 119 ITR 87, the expenditure was disallowed. The Commissioner of Income Tax (A), however, did not accept the aforesaid view of the AO and allowed the expenditure, which view has been upheld by the Income Tax Appellate Tribunal as well. - 4. Ms. Bansal, learned counsel for the Revenue/appellant, strenuously been allowed from 1984-85 till 1989-90 treating the…

Commissioner of Income Tax vs. Mohan Meakin Ltd

ITA - 1002 / 2009HC Delhi15 Oct 2009
Section 37(1)

…or the purposes of business of the assessee and there was nothing on record to prove that puja, hawan, kirtan etc. were performed inside the factory premises. On this basis, relying upon the judgment of the Bombay High Court in *Kolapur Sugar Mills* v. *CIT*, 119 ITR 87, the expenditure was disallowed. The Commissioner of Income Tax (A), however, did not accept the aforesaid view of the AO and allowed the expenditure, which view has been upheld by the Income Tax Appellate Tribunal as well. - 4. Ms. Bansal, learned counsel for the Revenue/appellant, strenuously been allowed from 1984-85 till 1989-90 treating the…

Commissioner of Income Tax vs. Mohan Meakin Ltd

ITA - 1008 / 2009HC Delhi15 Oct 2009
Section 37(1)

…or the purposes of business of the assessee and there was nothing on record to prove that puja, hawan, kirtan etc. were performed inside the factory premises. On this basis, relying upon the judgment of the Bombay High Court in *Kolapur Sugar Mills* v. *CIT*, 119 ITR 87, the expenditure was disallowed. The Commissioner of Income Tax (A), however, did not accept the aforesaid view of the AO and allowed the expenditure, which view has been upheld by the Income Tax Appellate Tribunal as well. - 4. Ms. Bansal, learned counsel for the Revenue/appellant, strenuously been allowed from 1984-85 till 1989-90 treating the…

Commissioner of Income Tax vs. Mohan Mekain Ltd

ITA - 1005 / 2009HC Delhi15 Oct 2009
Section 37(1)

…or the purposes of business of the assessee and there was nothing on record to prove that puja, hawan, kirtan etc. were performed inside the factory premises. On this basis, relying upon the judgment of the Bombay High Court in *Kolapur Sugar Mills* v. *CIT*, 119 ITR 87, the expenditure was disallowed. The Commissioner of Income Tax (A), however, did not accept the aforesaid view of the AO and allowed the expenditure, which view has been upheld by the Income Tax Appellate Tribunal as well. - 4. Ms. Bansal, learned counsel for the Revenue/appellant, strenuously been allowed from 1984-85 till 1989-90 treating the…

Kolapur Sugar Mills* v. CIT (119 ITR 87) — Cited in 8 Judgments | BharatTax