Kolhapur Sugar Mills Ltd. v. Commissioner Of Income- Tax

119 ITR 387High Court#9323 most cited

What is Kolhapur Sugar Mills Ltd. v. Commissioner Of Income- Tax authority for?

A company, being a juristic person, cannot claim to profess, practice, or follow any religion or faith.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2022.

Also referred to as

Kolhapur Sugar Mills Ltd · Commissioner of Income-tax · juristic person · company religion · practice religion · follow religion · income tax act

Judgments citing Kolhapur Sugar Mills Ltd. v. Commissioner Of Income- Tax

M/S. Odisha Power Generation Corporation Limited, Bhubaneswar vs. DCIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 131/CTK/2019[2014-15]Status: DisposedITAT Cuttack12 Sept 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ein it was held in pargraph-10 that company is only a juristic person and it can't claim to profess, practice or follow any religion or faith. The reliance was also placed on the judgement of Hon'ble Mumbai High Court in the case of Kolhapur Sugar Mills Ltd. (119 ITR 387) in this regard. Similar view was taken by Hon'ble Nagpur Tribunal in the case of Maharashtra Metal Powers Ltd. (102 ITD 214). iv.) As regards the community development & weiafare expenses, this issue is covered in the favour of Revenue by the judgement of Hon'ble Karnataka High Court in the case of CIT vs. Wipro Ltd. (41 taxmann.com 190) wherein…

M/S. Odisha Power Generation Corporation Limited, Bhubaneswar vs. DCIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 130/CTK/2019[2013-14]Status: DisposedITAT Cuttack12 Sept 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ein it was held in pargraph-10 that company is only a juristic person and it can't claim to profess, practice or follow any religion or faith. The reliance was also placed on the judgement of Hon'ble Mumbai High Court in the case of Kolhapur Sugar Mills Ltd. (119 ITR 387) in this regard. Similar view was taken by Hon'ble Nagpur Tribunal in the case of Maharashtra Metal Powers Ltd. (102 ITD 214). iv.) As regards the community development & weiafare expenses, this issue is covered in the favour of Revenue by the judgement of Hon'ble Karnataka High Court in the case of CIT vs. Wipro Ltd. (41 taxmann.com 190) wherein…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. ACIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 64/CTK/2017[2009-10]Status: DisposedITAT Cuttack12 Sept 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ein it was held in pargraph-10 that company is only a juristic person and it can't claim to profess, practice or follow any religion or faith. The reliance was also placed on the judgement of Hon'ble Mumbai High Court in the case of Kolhapur Sugar Mills Ltd. (119 ITR 387) in this regard. Similar view was taken by Hon'ble Nagpur Tribunal in the case of Maharashtra Metal Powers Ltd. (102 ITD 214). iv.) As regards the community development & weiafare expenses, this issue is covered in the favour of Revenue by the judgement of Hon'ble Karnataka High Court in the case of CIT vs. Wipro Ltd. (41 taxmann.com 190) wherein…

ACIT, Corporate Circle-1(2), Bhubaneswar vs. M/S. Orissa Power Generation Corporation Ltd., Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 288/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ein it was held in pargraph-10 that company is only a juristic person and it can't claim to profess, practice or follow any religion or faith. The reliance was also placed on the judgement of Hon'ble Mumbai High Court in the case of Kolhapur Sugar Mills Ltd. (119 ITR 387) in this regard. Similar view was taken by Hon'ble Nagpur Tribunal in the case of Maharashtra Metal Powers Ltd. (102 ITD 214). iv.) As regards the community development & weiafare expenses, this issue is covered in the favour of Revenue by the judgement of Hon'ble Karnataka High Court in the case of CIT vs. Wipro Ltd. (41 taxmann.com 190) wherein…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 267/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ein it was held in pargraph-10 that company is only a juristic person and it can't claim to profess, practice or follow any religion or faith. The reliance was also placed on the judgement of Hon'ble Mumbai High Court in the case of Kolhapur Sugar Mills Ltd. (119 ITR 387) in this regard. Similar view was taken by Hon'ble Nagpur Tribunal in the case of Maharashtra Metal Powers Ltd. (102 ITD 214). iv.) As regards the community development & weiafare expenses, this issue is covered in the favour of Revenue by the judgement of Hon'ble Karnataka High Court in the case of CIT vs. Wipro Ltd. (41 taxmann.com 190) wherein…

ACIT, Corporate Circle-1(2), Bhubaneswar vs. M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 175/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ein it was held in pargraph-10 that company is only a juristic person and it can't claim to profess, practice or follow any religion or faith. The reliance was also placed on the judgement of Hon'ble Mumbai High Court in the case of Kolhapur Sugar Mills Ltd. (119 ITR 387) in this regard. Similar view was taken by Hon'ble Nagpur Tribunal in the case of Maharashtra Metal Powers Ltd. (102 ITD 214). iv.) As regards the community development & weiafare expenses, this issue is covered in the favour of Revenue by the judgement of Hon'ble Karnataka High Court in the case of CIT vs. Wipro Ltd. (41 taxmann.com 190) wherein…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. ACIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 173/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ein it was held in pargraph-10 that company is only a juristic person and it can't claim to profess, practice or follow any religion or faith. The reliance was also placed on the judgement of Hon'ble Mumbai High Court in the case of Kolhapur Sugar Mills Ltd. (119 ITR 387) in this regard. Similar view was taken by Hon'ble Nagpur Tribunal in the case of Maharashtra Metal Powers Ltd. (102 ITD 214). iv.) As regards the community development & weiafare expenses, this issue is covered in the favour of Revenue by the judgement of Hon'ble Karnataka High Court in the case of CIT vs. Wipro Ltd. (41 taxmann.com 190) wherein…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 84/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ein it was held in pargraph-10 that company is only a juristic person and it can't claim to profess, practice or follow any religion or faith. The reliance was also placed on the judgement of Hon'ble Mumbai High Court in the case of Kolhapur Sugar Mills Ltd. (119 ITR 387) in this regard. Similar view was taken by Hon'ble Nagpur Tribunal in the case of Maharashtra Metal Powers Ltd. (102 ITD 214). iv.) As regards the community development & weiafare expenses, this issue is covered in the favour of Revenue by the judgement of Hon'ble Karnataka High Court in the case of CIT vs. Wipro Ltd. (41 taxmann.com 190) wherein…

DCIT, Bhubaneswar vs. Orissa Power Generation Corporation Ltd, Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 114/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ein it was held in pargraph-10 that company is only a juristic person and it can't claim to profess, practice or follow any religion or faith. The reliance was also placed on the judgement of Hon'ble Mumbai High Court in the case of Kolhapur Sugar Mills Ltd. (119 ITR 387) in this regard. Similar view was taken by Hon'ble Nagpur Tribunal in the case of Maharashtra Metal Powers Ltd. (102 ITD 214). iv.) As regards the community development & weiafare expenses, this issue is covered in the favour of Revenue by the judgement of Hon'ble Karnataka High Court in the case of CIT vs. Wipro Ltd. (41 taxmann.com 190) wherein…

The DCIT 3(1) vs. M/S. Gujarat Ambuja Cements Ltd

ITA 2654/MUM/2005[1998-1999]Status: DisposedITAT Mumbai05 Aug 2016AY 1998-1999

Bench: Shri B.R. Baskaran, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 2524/Mum/2005 ("नधा"रण वष" / Assessment Year: 1998-99) Gujarat Ambuja Cements Limited The Deputy Commissioner Of 122, Maker Chambers Iii, Income Tax, Range 3(1), बनाम/ Nariman Point, Aayakar Bhawan, Vs. Mumbai-400 021. M.K. Road, Mumbai-400 020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaapj 8040P (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: Shri P.R. Ghosh

…xpenditure. She also argued that the said expenditure is not related to the business of the assessee and hence it is disallowable. She also (A.Y.1998-89) Gujarat Ambuja Cements referred to decision of Bombay High Court in the case of Kolhapur Sugar Mills Ltd (119 ITR 387) which is relied upon by CIT(A). 6.4 we have heard the rival submissions in the light of material placed before us. The CIT(A) in confirming the decision of the AO relied on the decision of the Bombay High Court in the case of Kolhapur Sugar Mills Ltd. (supra) and also N. Sirur and Co. Pvt. Ltd. vs. CIT (1977) 109 ITR 432 (Bom), wherein the Bomba…

M/S. Gujarat Ambuja Cements Ltd vs. The Dy CIT RG3(1)

ITA 2524/MUM/2005[1998-1999]Status: DisposedITAT Mumbai05 Aug 2016AY 1998-1999

Bench: Shri B.R. Baskaran, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 2524/Mum/2005 ("नधा"रण वष" / Assessment Year: 1998-99) Gujarat Ambuja Cements Limited The Deputy Commissioner Of 122, Maker Chambers Iii, Income Tax, Range 3(1), बनाम/ Nariman Point, Aayakar Bhawan, Vs. Mumbai-400 021. M.K. Road, Mumbai-400 020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaapj 8040P (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: Shri P.R. Ghosh

…xpenditure. She also argued that the said expenditure is not related to the business of the assessee and hence it is disallowable. She also (A.Y.1998-89) Gujarat Ambuja Cements referred to decision of Bombay High Court in the case of Kolhapur Sugar Mills Ltd (119 ITR 387) which is relied upon by CIT(A). 6.4 we have heard the rival submissions in the light of material placed before us. The CIT(A) in confirming the decision of the AO relied on the decision of the Bombay High Court in the case of Kolhapur Sugar Mills Ltd. (supra) and also N. Sirur and Co. Pvt. Ltd. vs. CIT (1977) 109 ITR 432 (Bom), wherein the Bomba…

Kolhapur Sugar Mills Ltd. v. Commissioner Of Income- Tax (119 ITR 387) — Cited in 11 Judgments | BharatTax