How many judgments cite Mewar Sugar Mills Ltd. v. CIT?

25 judgments on BharatTax cite Mewar Sugar Mills Ltd. v. CIT (3 SCC 143), spanning 2011 to 2025.

Which sections of the Income Tax Act does Mewar Sugar Mills Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 35ABB, Section 37(1).

Mewar Sugar Mills Ltd. v. CIT

3 SCC 143Supreme Court of India1973#4768 most cited

What is Mewar Sugar Mills Ltd. v. CIT authority for?

Payments for obtaining a monopoly or an absolute right are capital expenditures, while recurring consideration paid for the use of something is revenue expenditure.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2025.

Also referred to as

Mewar Sugar Mills Ltd. v. CIT · capital expenditure · revenue expenditure · section 37(1) · section 35ABB · monopoly right · absolute right · recurring consideration

Also reported as

87 ITR 400

Sections most often in play

Section 143(3)Section 35ABB Section 37(1)

Issues it is cited on

section 80la compensatory interest section 35abb section 80l section 72a carry forward of losses section 72 related party transaction unabsorbed depreciation business expediency section 41(1)computer software

Judgments citing Mewar Sugar Mills Ltd. v. CIT

Meridian Apparels Private Limited, Coimbatore vs. DCIT, Chennai

In the result the appeals of the assessee as well as that of the Revenue are allowed for statistical purposes

ITA 390/CHNY/2017[2012-13]Status: DisposedITAT Chennai01 Jan 2019AY 2012-13

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri S. Ramachandran, CAFor Respondent: Ms. G. D. Jayanthi Angayarkanni, JCIT

Section 143(2)Section 143(3)Section 250(6)Section 309Section 40

…bed under the Companies Act. Therefore the Ld.AO disallowed the excess remuneration. On appeal the Ld.CIT(A) also upheld the order of the Ld.AO relying in the decision of the Hon’ble Rajasthan High Court in the case Mewar Sugar Mills Ltd., vs. CIT reported in 203 ITR 415. At the outset, the Ld.AR produced before us the publication dated 08.02.2011 by Press Information Bureau, Govt. of India, Ministry of Corporate Affairs, which states that Schedule XIII of Companies Act, 1956 is being amended to provide that unlisted companies (which are not subsidies of listed companies) shall not require approval for managerial…