Refer: Shaw Wallace Distilleries Ltd. v. ACIT

85 TTJ 236Income Tax Appellate Tribunal#25751 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 142(1)Section 143(2)Section 40A(2)(b)Section 143(1)(a)Section 143(3)Section 143(3A)Section 143(3B)Section 145(3)

Judgments citing Refer: Shaw Wallace Distilleries Ltd. v. ACIT

Zeta Buildtech Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle-7, Delhi

In the result, appeal filed by the assessee is allowed

ITA 3449/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Feb 2026AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Sh. Suresh Kumar Gupta, CAFor Respondent: Ms. Ankush Kalra, Sr.DR

Section 142(1)Section 143(1)(a)Section 143(2)

…)  J.K. Woollen Manufacturers v. CIT[1969] 72 ITR 612 (SC)  Aluminium Corpn. of India Ltd. v. CIT [1972] 86 ITR 11 (SC)  Dalmia Cement (254 ITR 377) (Del)  Voltamp Transformers Pvt. Ltd. vs. CIT 129 ITR 105 (Guj)  Shaw Wallace Distilleries Ltd. vs. ACIT: 85 TTJ 236 (Del.);  DCIT vs ICICI Web Trade Ltd.: ITA No. 6559/M/2006 (Mum.). 14. With regard to disallowance of Rs. 3 lakhs for MIS information to M/s Big Think Media P Ltd, it is submitted that, since in the present case also, the payment is to the unrelated party and relying on the decision in support of 8 ground No 1. the disallowance based on the non-a…

Gpa Capital Foods Private Limited, Delhi vs. Assistant Commissioner of Income Tax (OSD), Circle 10, Delhi

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

ITA 2846/DEL/2024[2018-19]Status: DisposedITAT Delhi29 Nov 2024AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumargpa Capital Foods Pvt. Assistant Limited Vs Commissioner Of Income Tax (Osd), F-1734-1735, Dsiidc . Industrial Area, Narela Circle-10, Delhi-110 040 Delhi-110 002 Pan : Aajca 1965 A (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 36(1)(iii)Section 40A(2)Section 40A(2)(b)

…ts to Sh Jatin Goyal Rs 9,60,000/- and Sh Akhil Goyal Rs 12,00,000/-. there is no scope for the assessing officer to examine the reasonableness of the expenditure and to disallow any part thereof. Reliance is placed on Shaw Wallace Distilleries Ltd. vs. ACIT: 85 TTJ 236 (Del.) and DCIT vs ICICI Web Trade Ltd.: ITA No. 6559/M/2006 (Mum.). In fact, there is no provision in the Act which clothes the AO with power to go into the question of reasonableness of the expenditure which is otherwise deductible unless the same is covered by section 40A(2) (b) of the Act. 5.9 The action of Learned AO without rejecting books…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…diture incurred by an appellant. Where the party is not related in terms of 40A(2), there is no scope for the assessing officer to examine the reasonableness of the expenditure and to disallow any part thereof. [Refer: Shaw Wallace Distilleries Ltd. vs. ACIT: 85 TTJ 236 (Del.) which has been upheld by the Supreme Court in SLP No. 18121/2007; DCIT vs ICICI Web Trade Ltd.: ITA No. 6559/M/2006 (Mum.)]. Similar view has been held by Delhi Bench of Tribunal in case of Glaxo Smithkline Asia P. Ltd.: 97 TTJ 108 which has been Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/De…