M/s. TamilNadu Diary Development Corporation Ltd. v. CIT

239 ITR 142High Court1999#8332 most cited

What is M/s. TamilNadu Diary Development Corporation Ltd. v. CIT authority for?

Non-compete fees paid by an assessee are not admissible as revenue expenditure. The case can be remitted for verification of certain financial transactions, such as vehicle purchases.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Also referred to as

Tamilnadu Diary Development Corporation Ltd v CIT · non-compete fees · revenue expenditure · admissibility of payment · verification of transactions · vehicle purchase

Judgments citing M/s. TamilNadu Diary Development Corporation Ltd. v. CIT

ACIT Ltu-2, Chennai vs. Chemplast Sanmar Limited, Chennai

In the result, the appeal of the assessee in I

ITA 2963/CHNY/2017[2014-15]Status: DisposedITAT Chennai04 Dec 2019AY 2014-15

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…peal, the ld. CIT(A) allowed the ground raised by the assessee for both assessment years 2006-07 and 2007-08. 16.3 The Revenue is in appeal before the Tribunal. The ld. DR strongly relied on the decisions in the case of Tamilnadu Diary Development Corporation 239 ITR 142 (Mad) and Chelpark Company Ltd. 191 ITR 249 and supported the order passed by the Assessing Officer. 16.4 Per contra, by relying the recent judgement of the Hon’ble Madras High Court in the case of Carborandum Universal Limited v. JCIT in T.C.(A) No. 244 of 2006 dated 10.09.2012, the ld. Counsel for the assessee strongly supported the order passe…

ACIT Ltu-2, Chennai vs. Chemplast Sanmar Limited, Chennai

In the result, the appeal of the assessee in I

ITA 2962/CHNY/2017[2013-14]Status: DisposedITAT Chennai04 Dec 2019AY 2013-14

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…peal, the ld. CIT(A) allowed the ground raised by the assessee for both assessment years 2006-07 and 2007-08. 16.3 The Revenue is in appeal before the Tribunal. The ld. DR strongly relied on the decisions in the case of Tamilnadu Diary Development Corporation 239 ITR 142 (Mad) and Chelpark Company Ltd. 191 ITR 249 and supported the order passed by the Assessing Officer. 16.4 Per contra, by relying the recent judgement of the Hon’ble Madras High Court in the case of Carborandum Universal Limited v. JCIT in T.C.(A) No. 244 of 2006 dated 10.09.2012, the ld. Counsel for the assessee strongly supported the order passe…

ACIT Ltu-2, Chennai vs. Chemplast Sanmar Limited, Chennai

In the result, the appeal of the assessee in I

ITA 2961/CHNY/2017[2012-13]Status: DisposedITAT Chennai04 Dec 2019AY 2012-13

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…peal, the ld. CIT(A) allowed the ground raised by the assessee for both assessment years 2006-07 and 2007-08. 16.3 The Revenue is in appeal before the Tribunal. The ld. DR strongly relied on the decisions in the case of Tamilnadu Diary Development Corporation 239 ITR 142 (Mad) and Chelpark Company Ltd. 191 ITR 249 and supported the order passed by the Assessing Officer. 16.4 Per contra, by relying the recent judgement of the Hon’ble Madras High Court in the case of Carborandum Universal Limited v. JCIT in T.C.(A) No. 244 of 2006 dated 10.09.2012, the ld. Counsel for the assessee strongly supported the order passe…

ACIT Ltu-2, Chennai vs. Chemplast Sanmar Limited, Chennai

In the result, the appeal of the assessee in I

ITA 2960/CHNY/2017[2011-12]Status: DisposedITAT Chennai04 Dec 2019AY 2011-12

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…peal, the ld. CIT(A) allowed the ground raised by the assessee for both assessment years 2006-07 and 2007-08. 16.3 The Revenue is in appeal before the Tribunal. The ld. DR strongly relied on the decisions in the case of Tamilnadu Diary Development Corporation 239 ITR 142 (Mad) and Chelpark Company Ltd. 191 ITR 249 and supported the order passed by the Assessing Officer. 16.4 Per contra, by relying the recent judgement of the Hon’ble Madras High Court in the case of Carborandum Universal Limited v. JCIT in T.C.(A) No. 244 of 2006 dated 10.09.2012, the ld. Counsel for the assessee strongly supported the order passe…

ACIT Ltu-2, Chennai vs. Chemplast Sanmar Limited, Chennai

In the result, the appeal of the assessee in I

ITA 2958/CHNY/2017[2009-10]Status: DisposedITAT Chennai04 Dec 2019AY 2009-10

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…peal, the ld. CIT(A) allowed the ground raised by the assessee for both assessment years 2006-07 and 2007-08. 16.3 The Revenue is in appeal before the Tribunal. The ld. DR strongly relied on the decisions in the case of Tamilnadu Diary Development Corporation 239 ITR 142 (Mad) and Chelpark Company Ltd. 191 ITR 249 and supported the order passed by the Assessing Officer. 16.4 Per contra, by relying the recent judgement of the Hon’ble Madras High Court in the case of Carborandum Universal Limited v. JCIT in T.C.(A) No. 244 of 2006 dated 10.09.2012, the ld. Counsel for the assessee strongly supported the order passe…

ACIT Ltu-2, Chennai vs. Chemplast Sanmar Limited, Chennai

In the result, the appeal of the assessee in I

ITA 2957/CHNY/2017[2008-09]Status: DisposedITAT Chennai04 Dec 2019AY 2008-09

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…peal, the ld. CIT(A) allowed the ground raised by the assessee for both assessment years 2006-07 and 2007-08. 16.3 The Revenue is in appeal before the Tribunal. The ld. DR strongly relied on the decisions in the case of Tamilnadu Diary Development Corporation 239 ITR 142 (Mad) and Chelpark Company Ltd. 191 ITR 249 and supported the order passed by the Assessing Officer. 16.4 Per contra, by relying the recent judgement of the Hon’ble Madras High Court in the case of Carborandum Universal Limited v. JCIT in T.C.(A) No. 244 of 2006 dated 10.09.2012, the ld. Counsel for the assessee strongly supported the order passe…

Chemplast Sanmar Limited, Chennai vs. DCIT Ltu, Chennai

In the result, the appeal of the assessee in I

ITA 2810/CHNY/2017[2013-14]Status: DisposedITAT Chennai04 Dec 2019AY 2013-14

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…peal, the ld. CIT(A) allowed the ground raised by the assessee for both assessment years 2006-07 and 2007-08. 16.3 The Revenue is in appeal before the Tribunal. The ld. DR strongly relied on the decisions in the case of Tamilnadu Diary Development Corporation 239 ITR 142 (Mad) and Chelpark Company Ltd. 191 ITR 249 and supported the order passed by the Assessing Officer. 16.4 Per contra, by relying the recent judgement of the Hon’ble Madras High Court in the case of Carborandum Universal Limited v. JCIT in T.C.(A) No. 244 of 2006 dated 10.09.2012, the ld. Counsel for the assessee strongly supported the order passe…

Chemplast Sanmar Limited, Chennai vs. DCIT Ltu, Chennai

In the result, the appeal of the assessee in I

ITA 2809/CHNY/2017[2012-13]Status: DisposedITAT Chennai04 Dec 2019AY 2012-13

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…peal, the ld. CIT(A) allowed the ground raised by the assessee for both assessment years 2006-07 and 2007-08. 16.3 The Revenue is in appeal before the Tribunal. The ld. DR strongly relied on the decisions in the case of Tamilnadu Diary Development Corporation 239 ITR 142 (Mad) and Chelpark Company Ltd. 191 ITR 249 and supported the order passed by the Assessing Officer. 16.4 Per contra, by relying the recent judgement of the Hon’ble Madras High Court in the case of Carborandum Universal Limited v. JCIT in T.C.(A) No. 244 of 2006 dated 10.09.2012, the ld. Counsel for the assessee strongly supported the order passe…

Chemplast Sanmar Limited, Chennai vs. DCIT Ltu, Chennai

In the result, the appeal of the assessee in I

ITA 2808/CHNY/2017[2011-12]Status: DisposedITAT Chennai04 Dec 2019AY 2011-12

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…peal, the ld. CIT(A) allowed the ground raised by the assessee for both assessment years 2006-07 and 2007-08. 16.3 The Revenue is in appeal before the Tribunal. The ld. DR strongly relied on the decisions in the case of Tamilnadu Diary Development Corporation 239 ITR 142 (Mad) and Chelpark Company Ltd. 191 ITR 249 and supported the order passed by the Assessing Officer. 16.4 Per contra, by relying the recent judgement of the Hon’ble Madras High Court in the case of Carborandum Universal Limited v. JCIT in T.C.(A) No. 244 of 2006 dated 10.09.2012, the ld. Counsel for the assessee strongly supported the order passe…

Chemplast Sanmar Limited, Chennai vs. DCIT Ltu, Chennai

In the result, the appeal of the assessee in I

ITA 2807/CHNY/2017[2010-11]Status: DisposedITAT Chennai04 Dec 2019AY 2010-11

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2807, 2808, 2809 & 2810/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/S. Chemplast Sanmar Limited, The Deputy Commissioner Of No.9, Cathedral Road, Income Tax, Chennai – 600 086. Vs. Large Tax Payer Unit, [Pan: Aaacc 3000F] 1775, 21 Mahatma Gandhi High Road, Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Mr. R. Vijayaraghavan, AdvocateFor Respondent: Mr. M. Srinivasa Rao, JCIT

…peal, the ld. CIT(A) allowed the ground raised by the assessee for both assessment years 2006-07 and 2007-08. 16.3 The Revenue is in appeal before the Tribunal. The ld. DR strongly relied on the decisions in the case of Tamilnadu Diary Development Corporation 239 ITR 142 (Mad) and Chelpark Company Ltd. 191 ITR 249 and supported the order passed by the Assessing Officer. 16.4 Per contra, by relying the recent judgement of the Hon’ble Madras High Court in the case of Carborandum Universal Limited v. JCIT in T.C.(A) No. 244 of 2006 dated 10.09.2012, the ld. Counsel for the assessee strongly supported the order passe…

ACIT, Chennai vs. V.S.L.India Private Limited, Chennai

In the result, the appeal of the Department in ITA

ITA 1703/CHNY/2013[2008-09]Status: DisposedITAT Chennai01 Feb 2016AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. V. Vivekanandan, CIT. DRFor Respondent: Shri. R. Vijayaraghavan, Advocate
Section 143(1)Section 143(2)Section 143(3)Section 195Section 40

…r or new vehicles was purchased in financial year 2005-06. In the absence of information, we are of the opinion that issue should be examined and we following the decision of Jurisdictional High Court M/s. TamilNadu Diary Development Corporation Ltd vs. CIT 239 ITR 142 remit the issue in dispute to the file of Assessing Officer for verification. 6. The last ground raised by the Department that the Commissioner of Income Tax (Appeals) erred in deleting the disallowance made towards provision of gratuity of "4,54,497/- ITA Nos.1701 to 1703/2013. :- 11 -: 6.1 The assessee made a provision for gratuity of "4,54…

ACIT, Chennai vs. V.S.L.India Private Limited, Chennai

In the result, the appeal of the Department in ITA

ITA 1702/CHNY/2013[2007-08]Status: DisposedITAT Chennai01 Feb 2016AY 2007-08

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. V. Vivekanandan, CIT. DRFor Respondent: Shri. R. Vijayaraghavan, Advocate
Section 143(1)Section 143(2)Section 143(3)Section 195Section 40

…r or new vehicles was purchased in financial year 2005-06. In the absence of information, we are of the opinion that issue should be examined and we following the decision of Jurisdictional High Court M/s. TamilNadu Diary Development Corporation Ltd vs. CIT 239 ITR 142 remit the issue in dispute to the file of Assessing Officer for verification. 6. The last ground raised by the Department that the Commissioner of Income Tax (Appeals) erred in deleting the disallowance made towards provision of gratuity of "4,54,497/- ITA Nos.1701 to 1703/2013. :- 11 -: 6.1 The assessee made a provision for gratuity of "4,54…

ACIT, Chennai vs. V.S.L.India Private Limited, Chennai

In the result, the appeal of the Department in ITA

ITA 1701/CHNY/2013[2006-07]Status: DisposedITAT Chennai01 Feb 2016AY 2006-07

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. V. Vivekanandan, CIT. DRFor Respondent: Shri. R. Vijayaraghavan, Advocate
Section 143(1)Section 143(2)Section 143(3)Section 195Section 40

…r or new vehicles was purchased in financial year 2005-06. In the absence of information, we are of the opinion that issue should be examined and we following the decision of Jurisdictional High Court M/s. TamilNadu Diary Development Corporation Ltd vs. CIT 239 ITR 142 remit the issue in dispute to the file of Assessing Officer for verification. 6. The last ground raised by the Department that the Commissioner of Income Tax (Appeals) erred in deleting the disallowance made towards provision of gratuity of "4,54,497/- ITA Nos.1701 to 1703/2013. :- 11 -: 6.1 The assessee made a provision for gratuity of "4,54…

M/s. TamilNadu Diary Development Corporation Ltd. v. CIT (239 ITR 142) — Cited in 13 Judgments | BharatTax