Reliance Hypermart Ltd. v. ACIT (ITAT, Mumbai)

102 Taxmann.com 98Income Tax Appellate Tribunal2019#10049 most cited

What is Reliance Hypermart Ltd. v. ACIT (ITAT, Mumbai) authority for?

Expenditures such as salary, travelling, and conveyance linked to setting up a new business are revenue in nature and allowable as deductions, especially when some linked expenses (like salary) have already been allowed.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Also referred to as

Reliance Hypermart Ltd. v. ACIT · 102 taxmann.com 98 · ITAT Mumbai · revenue expenditure · new business expenses · salary expenses · travelling expenses · conveyance expenses · allowing deductions

Sections most often in play

Section 115JBSection 115PSection 143(1)Section 143(3)Section 14ASection 80IASection 8DSection 80AB

Issues it is cited on

section 41(1)(a)section 94section 38section 80hsection 43(1)section 80hhcadditional depreciationsection 80hhtax benefitblock of assetssection 41(1)put to use

Judgments citing Reliance Hypermart Ltd. v. ACIT (ITAT, Mumbai)

ACIT-2(1)(1), Mumbai vs. Geecee Ventures Limited, Mumbai

The appeal is allowed for statistical purposes

ITA 4119/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 May 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rahul SardaFor Respondent: Shri Bhangepatil Pushkaraj Ramesh
Section 143Section 143(1)Section 143(3)Section 14ASection 250Section 80I

…INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & C.O.No.205/Mum/2024 (Assessment Year: 2018-2019) Geecee Ventures Limited 209-210, 195 NCPA Marg, Nariman Point, S.O. Mumbai - 400021, Maharashtra. [PAN: AAACG3914A] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 2(1)(1), Mumbai 5th Floor, Aayakar Bhavan, M. K. Road, …………. Respondent Mumbai – 400020. Maharashtra Assistant Commissioner of Income Tax, Circle 2(1)(1), Mumbai Room No.575, 5th Floor, Aayakar Bhavan, M. K. Road, Mumbai – 400020. Maharashtra. …………. Appellant Vs…

Geecee Ventures Limited, Mumbai vs. DCIT, Circle 2(1)(1), Mumbai

The appeal is allowed for statistical purposes

ITA 3975/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 May 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rahul SardaFor Respondent: Shri Bhangepatil Pushkaraj Ramesh
Section 143Section 143(1)Section 143(3)Section 14ASection 250Section 80I

…INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & C.O.No.205/Mum/2024 (Assessment Year: 2018-2019) Geecee Ventures Limited 209-210, 195 NCPA Marg, Nariman Point, S.O. Mumbai - 400021, Maharashtra. [PAN: AAACG3914A] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 2(1)(1), Mumbai 5th Floor, Aayakar Bhavan, M. K. Road, …………. Respondent Mumbai – 400020. Maharashtra Assistant Commissioner of Income Tax, Circle 2(1)(1), Mumbai Room No.575, 5th Floor, Aayakar Bhavan, M. K. Road, Mumbai – 400020. Maharashtra. …………. Appellant Vs…

Everest Industries Ltd., Noida vs. Dy CIT Circle- 1, Thane

In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the assessee are a...

ITA 720/MUM/2020[2016-17]Status: DisposedITAT Mumbai30 Jun 2023AY 2016-17

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant ()

For Appellant: Mr. Yogesh Thar/For Respondent: Mr. Biswanath Das, CIT-DR/

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 652 & 1424/MUM/2020 Assessment Years: 2014-15 & 2015-16 DCIT, Circle-1, Thane M/s Everest Industries Limited. Room No. 22, B-Wing 6th floor, G-1, A-32, Genesis Mohan Vs. Ashar IT Park, Wagle Industrial Coop. Industries, Mathura Estate, Thane (W)-400604. Road, New Delhi-110044. PAN No. AAACE 7550 N Appellant Respondent ITA Nos. 719 & 720/MUM/2020 Assessment Years: 2015-16 & 2016-17 Everest Industries Limited, Dy. CIT, Circle-1 D-206, Sector-63, Noida-201301…

Everest Industries Ltd., Noida vs. Dy CIT Circle- 1, Thane

In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the assessee are a...

ITA 719/MUM/2020[2015-16]Status: DisposedITAT Mumbai30 Jun 2023AY 2015-16

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant ()

For Appellant: Mr. Yogesh Thar/For Respondent: Mr. Biswanath Das, CIT-DR/

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 652 & 1424/MUM/2020 Assessment Years: 2014-15 & 2015-16 DCIT, Circle-1, Thane M/s Everest Industries Limited. Room No. 22, B-Wing 6th floor, G-1, A-32, Genesis Mohan Vs. Ashar IT Park, Wagle Industrial Coop. Industries, Mathura Estate, Thane (W)-400604. Road, New Delhi-110044. PAN No. AAACE 7550 N Appellant Respondent ITA Nos. 719 & 720/MUM/2020 Assessment Years: 2015-16 & 2016-17 Everest Industries Limited, Dy. CIT, Circle-1 D-206, Sector-63, Noida-201301…

DCIT Circle-1, Thane vs. M/S Everest Industries Ltd., Delhi

In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the assessee are a...

ITA 652/MUM/2020[2014-15]Status: DisposedITAT Mumbai30 Jun 2023AY 2014-15

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant ()

For Appellant: Mr. Yogesh Thar/For Respondent: Mr. Biswanath Das, CIT-DR/

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 652 & 1424/MUM/2020 Assessment Years: 2014-15 & 2015-16 DCIT, Circle-1, Thane M/s Everest Industries Limited. Room No. 22, B-Wing 6th floor, G-1, A-32, Genesis Mohan Vs. Ashar IT Park, Wagle Industrial Coop. Industries, Mathura Estate, Thane (W)-400604. Road, New Delhi-110044. PAN No. AAACE 7550 N Appellant Respondent ITA Nos. 719 & 720/MUM/2020 Assessment Years: 2015-16 & 2016-17 Everest Industries Limited, Dy. CIT, Circle-1 D-206, Sector-63, Noida-201301…

DCIT, Circle-1, Thane vs. Everest Industries Ltd., Mumbai

In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the assessee are a...

ITA 1424/MUM/2020[2015-16]Status: DisposedITAT Mumbai30 Jun 2023AY 2015-16

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant ()

For Appellant: Mr. Yogesh Thar/For Respondent: Mr. Biswanath Das, CIT-DR/

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 652 & 1424/MUM/2020 Assessment Years: 2014-15 & 2015-16 DCIT, Circle-1, Thane M/s Everest Industries Limited. Room No. 22, B-Wing 6th floor, G-1, A-32, Genesis Mohan Vs. Ashar IT Park, Wagle Industrial Coop. Industries, Mathura Estate, Thane (W)-400604. Road, New Delhi-110044. PAN No. AAACE 7550 N Appellant Respondent ITA Nos. 719 & 720/MUM/2020 Assessment Years: 2015-16 & 2016-17 Everest Industries Limited, Dy. CIT, Circle-1 D-206, Sector-63, Noida-201301…

Bharatkumar Rajendraprasad Dave, Ahmedabad vs. DCIT, Circle-4(2), Ahmedabad

In the result, ground number 2 of the assessee’s appeal is allowed for statistical purposes

ITA 1926/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Dec 2022AY 2014-15

Bench: Us.

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 143(3)Section 14ASection 234ASection 271

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 1925 & 1926/Ahd/2017 Assessment Years 2013-14 & 2014-15 Bharatkumar The ACIT, Rajendraprasad Dave, Circle-4(2), 12, Vasuma Hills, Vs Ahmedabad Vastrapur, Ahmedabad (Respondent) PAN: ADYPD 4923 E (Appellant) Assessee by: Shri Tushar Hemani, Sr. A.R. & Shri Parimalsinh B. Parmar, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 20-10-2022 Date of pronouncement : 20-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These a…

Bharatkumar Rajendraprasad Dave, Ahmedabad vs. ACIT, Circle-4(2), Ahmedabad

In the result, ground number 2 of the assessee’s appeal is allowed for statistical purposes

ITA 1925/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad20 Dec 2022AY 2013-14

Bench: Us.

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 143(3)Section 14ASection 234ASection 271

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 1925 & 1926/Ahd/2017 Assessment Years 2013-14 & 2014-15 Bharatkumar The ACIT, Rajendraprasad Dave, Circle-4(2), 12, Vasuma Hills, Vs Ahmedabad Vastrapur, Ahmedabad (Respondent) PAN: ADYPD 4923 E (Appellant) Assessee by: Shri Tushar Hemani, Sr. A.R. & Shri Parimalsinh B. Parmar, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 20-10-2022 Date of pronouncement : 20-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These a…

Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore

In the result, the appeals of the Revenue are partly allowed

ITA 3041/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BANGALORE BENCHES, BANGALORE BEFORE S/SHRI CHANDRA POOJARI, AM & SMT. BEENA PILLAI, JM ITA Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner of Vs. M/s. Coffee Day Global Limited, Income-tax, Central Circle-1(3), No.23/2, CoffeeDay Square, 3rd Floor, C.R. Building, Vittal Mallya Road, Queen’s Road, Bengaluru-560 001. Bengaluru-560 001. [PAN: AABCA 5291P] ( Revenue-Appellant) (Assessee-Respondent) Revenue by Shri Muzaffar Hussain, CIT(DR) Assessee by Shri C. Ramesh, CA Date of hearing 30/01/2020 Date of pronouncement 24/02/2020…

Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore

In the result, the appeals of the Revenue are partly allowed

ITA 3040/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Feb 2020AY 2013-14

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BANGALORE BENCHES, BANGALORE BEFORE S/SHRI CHANDRA POOJARI, AM & SMT. BEENA PILLAI, JM ITA Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner of Vs. M/s. Coffee Day Global Limited, Income-tax, Central Circle-1(3), No.23/2, CoffeeDay Square, 3rd Floor, C.R. Building, Vittal Mallya Road, Queen’s Road, Bengaluru-560 001. Bengaluru-560 001. [PAN: AABCA 5291P] ( Revenue-Appellant) (Assessee-Respondent) Revenue by Shri Muzaffar Hussain, CIT(DR) Assessee by Shri C. Ramesh, CA Date of hearing 30/01/2020 Date of pronouncement 24/02/2020…

Reliance Hypermart Ltd. v. ACIT (ITAT, Mumbai) (102 Taxmann.com 98) — Cited in 10 Judgments | BharatTax