Official Trustee of West Bengal v. CIT (Calcutta) (116 ITR 2x9)

158 ITR 64Reported decision#13506 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Judgments citing Official Trustee of West Bengal v. CIT (Calcutta) (116 ITR 2x9)

Asstt CIT - 5(1)(1), Mumbai vs. M/S. General Atlantic P. Ltd, Mumbai

In the result appeal filed by the revenue is dismissed

ITA 1270/MUM/2021[2010-11]Status: DisposedITAT Mumbai25 Aug 2022AY 2010-11

Bench: Shri Amit Shukla & Shri Gagan Goyalacit-5(1)(1), Room No. 568, 5Th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/S General Atlantic Pvt. Ltd., Level 19, Birla Auror, Dr. Annie Besant Road, Worli, Mumbai- 400030. Pan: Aabcg7917Q ..... Respondent Appellant By : Dr. Yogesh Kamat, Cit-Dr Respondent By : Sh. Porus Kaka/Divesh Chawla Date Of Hearing : 30/05/2022 Date Of Pronouncement : 25/08/2022 Order Per Gagan Goyal, A.M:

For Appellant: Dr. Yogesh Kamat, CIT-DRFor Respondent: Sh. Porus Kaka/Divesh Chawla
Section 133(6)

…mits that the DCIT be directed to the delete the disallowance. 14. The appellant also places reliance on the following judicial precedents: a. Decision of the Delhi High Court in the case of Delhi Cloth and General Mills Co. Ltd v. Commissioner of Income tax (158 ITR 64) (copy enclosed at page 784 to 787 of the paper book volume II) In the above case, it was held that expenditure incurred by assessee-company on foreign trips of its directors for attending conference meetings for purpose of advancement of its business was an allowable expenditure b. Decision of the Mumbai Tribunal in the case of Agfa India (P) Ltd…

Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, Ward- 27(4), New Delhi

ITA 2561/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Sept 2019AY 2013-14

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…lationship of the assessee vis-a-vis others can be inferred from the conduct of the parties. In addition, reference may also be drawn to the following judgments: • Official Trustee of West Bengal vs. CIT (Calcutta) (116 ITR 2x9) • DCM Limited vs. CIT (Delhi) (158 ITR 64) i. Here it would also be pertinent to observe that the appellant is under an obligation to utilize the entire amounts received on AMP activities, i.e. the entire amount is to be incurred, and no part out of the total contributions carries an income element. The amounts received by the appellant are not a consideration for the provision of service…

Yum Restaurants Marketing Pvt Ltd vs. ITO Ward 18 (4)

ITA 938/DEL/2007[2003-2004]Status: DisposedITAT Delhi09 Sept 2019AY 2003-2004

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…lationship of the assessee vis-a-vis others can be inferred from the conduct of the parties. In addition, reference may also be drawn to the following judgments: • Official Trustee of West Bengal vs. CIT (Calcutta) (116 ITR 2x9) • DCM Limited vs. CIT (Delhi) (158 ITR 64) i. Here it would also be pertinent to observe that the appellant is under an obligation to utilize the entire amounts received on AMP activities, i.e. the entire amount is to be incurred, and no part out of the total contributions carries an income element. The amounts received by the appellant are not a consideration for the provision of service…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 5895/DEL/2015[2009-10]Status: DisposedITAT Delhi09 Sept 2019AY 2009-10

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…lationship of the assessee vis-a-vis others can be inferred from the conduct of the parties. In addition, reference may also be drawn to the following judgments: • Official Trustee of West Bengal vs. CIT (Calcutta) (116 ITR 2x9) • DCM Limited vs. CIT (Delhi) (158 ITR 64) i. Here it would also be pertinent to observe that the appellant is under an obligation to utilize the entire amounts received on AMP activities, i.e. the entire amount is to be incurred, and no part out of the total contributions carries an income element. The amounts received by the appellant are not a consideration for the provision of service…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 5894/DEL/2015[2008-09]Status: DisposedITAT Delhi09 Sept 2019AY 2008-09

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…lationship of the assessee vis-a-vis others can be inferred from the conduct of the parties. In addition, reference may also be drawn to the following judgments: • Official Trustee of West Bengal vs. CIT (Calcutta) (116 ITR 2x9) • DCM Limited vs. CIT (Delhi) (158 ITR 64) i. Here it would also be pertinent to observe that the appellant is under an obligation to utilize the entire amounts received on AMP activities, i.e. the entire amount is to be incurred, and no part out of the total contributions carries an income element. The amounts received by the appellant are not a consideration for the provision of service…

ITO, New Delhi vs. M/S. Yum Restaurant Marketing Pvt. Ltd., Gurgaon

ITA 5735/DEL/2015[2008-09]Status: DisposedITAT Delhi09 Sept 2019AY 2008-09

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…lationship of the assessee vis-a-vis others can be inferred from the conduct of the parties. In addition, reference may also be drawn to the following judgments: • Official Trustee of West Bengal vs. CIT (Calcutta) (116 ITR 2x9) • DCM Limited vs. CIT (Delhi) (158 ITR 64) i. Here it would also be pertinent to observe that the appellant is under an obligation to utilize the entire amounts received on AMP activities, i.e. the entire amount is to be incurred, and no part out of the total contributions carries an income element. The amounts received by the appellant are not a consideration for the provision of service…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 4079/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Sept 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…lationship of the assessee vis-a-vis others can be inferred from the conduct of the parties. In addition, reference may also be drawn to the following judgments: • Official Trustee of West Bengal vs. CIT (Calcutta) (116 ITR 2x9) • DCM Limited vs. CIT (Delhi) (158 ITR 64) i. Here it would also be pertinent to observe that the appellant is under an obligation to utilize the entire amounts received on AMP activities, i.e. the entire amount is to be incurred, and no part out of the total contributions carries an income element. The amounts received by the appellant are not a consideration for the provision of service…

Official Trustee of West Bengal v. CIT (Calcutta) (116 ITR 2x9) (158 ITR 64) — Cited in 7 Judgments | BharatTax