Orissa Forest Development Corporation Ltd. v. JCIT

80 ITD 300Income Tax Appellate Tribunal2002#16194 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing Orissa Forest Development Corporation Ltd. v. JCIT

TECH MAHINDRA LIMITED (EARLIER KNOWN AS MAHINDRA ENGINEERING SERVICES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX RANGE 1(3), MUMBAI

In the result, the appeal filed by the assessee is partly allowed and the appeal filed

ITA 2463/MUM/2013[2009-10]Status: DisposedITAT Mumbai01 Dec 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Tech Mahindra Limited Dy. Cit, Range 2(2) (Earlier Known As Mahindra Mumbai Engineering Services Limited) Vs. Gateway Building, Apollo Bunder, Mumbai-400 001 Pan/Gir No. Aaacm 3484 F (Assessee) (Revenue) : & Asst. Cit-2(3)(1) Tech Mahindra Ltd. Mumbai (Earlier Known As Mahindra Engineering Services Ltd.) Vs. Mahindra Tower, 1St Floor, B Wing, Dr. G M Bhosale Marg, P K Kurne Chowk, Worli, Mumbai-400 018 Pan/Gir No. Aaacm 3484 F (Revenue) : (Assessee)

For Appellant: Shri Viral ShahFor Respondent: Shri Ashok Kumar Ambastha
Section 10(35)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Tech Mahindra Limited Dy. CIT, Range 2(2) (Earlier known as Mahindra Mumbai Engineering Services Limited) Vs. Gateway Building, Apollo Bunder, Mumbai-400 001 PAN/GIR No. AAACM 3484 F (Assessee) (Revenue) : & Asst. CIT-2(3)(1) Tech Mahindra Ltd. Mumbai (Earlier known as Mahindra Engineering Services Ltd.) Vs. Mahindra Tower, 1st Floor, B Wing, Dr. G M Bhosale Marg, P K Kurne Chowk, Worli, Mumbai-400 018 PAN/GIR No. AAACM 3484 F (Revenue) : (Assessee) Assessee by : Shri Viral Shah Respondent by :…

DCIT 2(2), MUMBAI vs. MAHINDRA ENGINEERING SERVICES LTD, MUMBAI

In the result, the appeal filed by the assessee is partly allowed and the appeal filed

ITA 2282/MUM/2013[2009-10]Status: DisposedITAT Mumbai01 Dec 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Tech Mahindra Limited Dy. Cit, Range 2(2) (Earlier Known As Mahindra Mumbai Engineering Services Limited) Vs. Gateway Building, Apollo Bunder, Mumbai-400 001 Pan/Gir No. Aaacm 3484 F (Assessee) (Revenue) : & Asst. Cit-2(3)(1) Tech Mahindra Ltd. Mumbai (Earlier Known As Mahindra Engineering Services Ltd.) Vs. Mahindra Tower, 1St Floor, B Wing, Dr. G M Bhosale Marg, P K Kurne Chowk, Worli, Mumbai-400 018 Pan/Gir No. Aaacm 3484 F (Revenue) : (Assessee)

For Appellant: Shri Viral ShahFor Respondent: Shri Ashok Kumar Ambastha
Section 10(35)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Tech Mahindra Limited Dy. CIT, Range 2(2) (Earlier known as Mahindra Mumbai Engineering Services Limited) Vs. Gateway Building, Apollo Bunder, Mumbai-400 001 PAN/GIR No. AAACM 3484 F (Assessee) (Revenue) : & Asst. CIT-2(3)(1) Tech Mahindra Ltd. Mumbai (Earlier known as Mahindra Engineering Services Ltd.) Vs. Mahindra Tower, 1st Floor, B Wing, Dr. G M Bhosale Marg, P K Kurne Chowk, Worli, Mumbai-400 018 PAN/GIR No. AAACM 3484 F (Revenue) : (Assessee) Assessee by : Shri Viral Shah Respondent by :…

DCIT, BHUBANESWAR vs. SERAJUDDIN & CO., KOLKATA

In the result, appeals of the revenue in ITA No

ITA 368/CTK/2015[2011-12]Status: HeardITAT Cuttack30 Sept 2022AY 2011-12

Bench: Shri George Mathan & Shri Arun Khodpia

…payment has not resulted into acquisition of any capital asset. It was the submission that this issue is now covered by the decision of the coordinate bench of the Tribunal in the case of Orissa Forest Development Corporation Ltd. Vs. JCIT, reported in [2002] 80 ITD 300 (Cuttack), wherein it has been held that the expenditure towards afforestation of new trees over different years in areas from which the trees had been felled and exploited and sometimes in new areas also as per policies and directives of Central as well as State Government are to be treated as revenue expenditure and, therefore, allowable. 12. We…

MAHINDRA VEHICLE MANUFACTURERES LIMITED,MUMBAI vs. ACIT -7 (2)(1), MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 3334/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Jul 2019AY 2014-15

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2013-14 Jt. Commissioner Of Income M/S Mahindra Vehicles Tax (Osd), Circle 7(2)(1), Vs. Manufacturers Pvt. Ltd. Room No. 623, 6Th Floor, P.K. Kurne Chowk Worli, Aayakar Bhavan, M.K. Road, Mumbai-400018. Mumbai-400020. Pan No. Aafcm1217M Appellant Respondent Assessment Year: 2014-15 Jt. Commissioner Of Income M/S Mahindra Vehicles Tax (Osd), Circle 7(2)(1), Vs. Manufacturers Pvt. Ltd. Room No. 623, 6Th Floor, P.K. Kurne Chowk Worli, Aayakar Bhavan, M.K. Road, Mumbai-400018. Mumbai-400020. Pan No. Aafcm1217M Appellant Respondent Assessment Year: 2014-15 M/S Mahindra Vehicles Jt. Commissioner Of Manufacturers Pvt. Ltd. P.K. Vs. Income Tax (Osd), Circle Kurne Chowk Worli, 7(2)(1), Room No. 623, 6Th Mumbai-400018. Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. Pan No. Aafcm1217M Appellant Respondent

For Appellant: Mr. Karthik Natrajan, ARFor Respondent: Mr. Manjunath Swami, CIT-DR
Section 143(3)

…as no demarcation between voluntary and statutory CSR expenditure. Further, there was no express provision dealing with allowability of CSR expenditure. It is stated by him that in various cases for example in Orissa Forest Development Corporation Ltd. (2002) 80 ITD 300 (Cuttack) and Hindustan Petroleum Corporation Ltd. (2004) 92 TTJ 168 (Mum), it has been held that expenditure incurred on CSR was allowable as revenue expenditure even though there was no statutory liability to incur such expenditure. Referring to the order of the Tribunal, Raipur Bench in the case of Jindal Power Ltd. in ITA No. 99/BLPR/2012, the…

JT. CIT. (OSD),CIRCLE -7(2)(1), MUMBAI vs. MAHINDRA VEHICLE MANUFACTURERS PVT. LTD., MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 2808/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Jul 2019AY 2013-14

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2013-14 Jt. Commissioner Of Income M/S Mahindra Vehicles Tax (Osd), Circle 7(2)(1), Vs. Manufacturers Pvt. Ltd. Room No. 623, 6Th Floor, P.K. Kurne Chowk Worli, Aayakar Bhavan, M.K. Road, Mumbai-400018. Mumbai-400020. Pan No. Aafcm1217M Appellant Respondent Assessment Year: 2014-15 Jt. Commissioner Of Income M/S Mahindra Vehicles Tax (Osd), Circle 7(2)(1), Vs. Manufacturers Pvt. Ltd. Room No. 623, 6Th Floor, P.K. Kurne Chowk Worli, Aayakar Bhavan, M.K. Road, Mumbai-400018. Mumbai-400020. Pan No. Aafcm1217M Appellant Respondent Assessment Year: 2014-15 M/S Mahindra Vehicles Jt. Commissioner Of Manufacturers Pvt. Ltd. P.K. Vs. Income Tax (Osd), Circle Kurne Chowk Worli, 7(2)(1), Room No. 623, 6Th Mumbai-400018. Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. Pan No. Aafcm1217M Appellant Respondent

For Appellant: Mr. Karthik Natrajan, ARFor Respondent: Mr. Manjunath Swami, CIT-DR
Section 143(3)

…as no demarcation between voluntary and statutory CSR expenditure. Further, there was no express provision dealing with allowability of CSR expenditure. It is stated by him that in various cases for example in Orissa Forest Development Corporation Ltd. (2002) 80 ITD 300 (Cuttack) and Hindustan Petroleum Corporation Ltd. (2004) 92 TTJ 168 (Mum), it has been held that expenditure incurred on CSR was allowable as revenue expenditure even though there was no statutory liability to incur such expenditure. Referring to the order of the Tribunal, Raipur Bench in the case of Jindal Power Ltd. in ITA No. 99/BLPR/2012, the…

TATA STEEL LTD.,,MUMBAI vs. DY,CIT-2(3), MUMBAI

ITA 1447/MUM/2012[2006-07]Status: DisposedITAT Mumbai03 Feb 2017AY 2006-07
For Appellant: Shri Dinesh VyasFor Respondent: Shri Santanu K. Saikia-CIT-DR
Section 143(3)Section 254(1)Section 263Section 37(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण “ ई” "यायपीठ अिधकरण "यायपीठ "यायपीठ मुंबई "यायपीठ मुंबई मुंबई म"। मुंबई म"। म"। म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI सव"ी राजे"", लेखा सद"य एवं पवन"सह "याियक सद"य Before Shri Rajendra, A.M. and Shri Pawan Singh,J.M. आयकर अपील सं./ITA No.1447/Mum/2012,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2006-07 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./ITA No.1412/Mum/2014,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2006-07 वष" Tata Steel Ltd. DCIT-2(3) Bombay House,24, Homi Mody Street, Aayakar Bhavan, MK Rd. Vs. Fort,Mu…

Orissa Forest Development Corporation Ltd. v. JCIT (80 ITD 300) — Cited in 6 Judgments | BharatTax