Revenue. 16. In S.A. Builders Limited v. Commissioner of Income Tax (Appeals) Chandigarh

1 SCC 781Supreme Court of India2007#2078 most cited

What is Revenue. 16. In S.A. Builders Limited v. Commissioner of Income Tax (Appeals) Chandigarh authority for?

An ad hoc disallowance of business expenditure is impermissible merely because a third party incidentally benefits from it. Expenditure genuinely incurred for business purposes, based on commercial expediency, cannot be disallowed on such grounds.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

S.A. Builders v. CIT · business expenditure · disallowance of expenditure · incidental third party benefit · commercial expediency · Section 37(1) of Income Tax Act · genuine business purpose · Supreme Court · 2007 SCC 781

Judgments citing Revenue. 16. In S.A. Builders Limited v. Commissioner of Income Tax (Appeals) Chandigarh

HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PVT. LTD.,GURGAON vs. DCIT, CIRCLE- 2(1), GURGAON

In the result, the appeal of assessee is allowed

ITA 8260/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Oct 2025AY 2014-15

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2014-15 Huawei Telecommunications Vs. Dcit, (India) Company Pvt. Ltd., Circle 2(1), 7Th Floor, Tower-A, Spaze-1- Gurgaon Tech Park, Sohna Road, (Haryana) Gurgaon, Haryana Pin: 122 001 Aabch1376E (Appellant) (Respondent)

For Appellant: S/Shri Deepak Chopra and AnkurFor Respondent: Shri Dharm Veer Singh, CIT (DR)
Section 142(1)Section 143(2)Section 144C(1)Section 92CSection 92C(3)

…convenience paperbook) (iii) CIT v. Panipat Woollen & General Mills Co. Ltd. (1976) 2 SCC 5 (Page 324 and 326 of convenience paperbook) (iv) Shahzada Nand & Sons v. CIT (1977) 3 SCC 432 (Page 334 of convenience paperbook) (v) S.A. Builders Ltd. v. CIT (2007) 1 SCC 781 (Page 340-341 of convenience paperbook) (vi) Hero Cycles (P) Ltd. v. CIT (2015) 16 SCC 359 (Page 347 of convenience paperbook) (vii) Shiv Raj Gupta v. CIT, Civil Appeal No. 12044/2016, judgement dated 22.07.2020 (Supreme Court) (Page 358 of convenience paperbook) (viii) Ad hoc disallowance of expenditure on account of incidental third party benefit…

The Commissioner of Income Tax (IT and TP) vs. M/s. Idea Cellular Limited

Accordingly, the learned appellate authority has rightly dismissed the

ITTA/14/2021HC Telangana19 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 107

…is clarificatory in nature and the same has been made pursuant to the recommendation made by the GST Council in its 47th GST Council Meeting dated 28-29 June, 2022. 1 2013 (32) STR 288 (AP) 2 2010 (260) ELT 369 (Bom.) 3 2011 (24) STR 3 (Guj.) 4 (2007) 1 SCC 781 Page 11 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} He would further rely upon the decisions of the Gujarat High Court, Andhra Pradesh High Court and the Supreme Court in the matters of Ascent Meditech Ltd. v. Union of India and others5, M/s Tirth Agro Technology Pvt. Ltd. and another v. Union of India and others6,…

M/S. C. J. GROUP & GAJRAS BUILDERS & DEVELOPERS,PANVEL, MUMBAI vs. DCIT, CIRCLE-1, BHARUCH, BHARUCH

In the result, this ground of appeal is also dismissed

ITA 2/SRT/2021[2011-12]Status: DisposedITAT Surat27 Feb 2023AY 2011-12

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.02/Srt/2021 (Ay 2011-12) (Hearing In Physical Court) M/S C.J. Group & Gajras Deputy Commissioner Of Income Tax, Circle-1, Builders & Developers, Vs Bharuch Bhoomi Land Mark, Plot No. 30-30A, Sector-17, Khan Colony, Panvel-410206, Maharashtra Pan No. Aagfc 4658 J अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(3)Section 254(1)

…IT vs. Walchand &Co. (1967) 3 SCR 214 (SC)  J.K.Woollen Manufacturers vs. CIT (1969) 1 SCR 525 (SC)  CIT vs. Panipat Woollen & General Mills Co. Ltd. (1976) 2 SCC 5 (SC)  Shahzada Nand & Sons v. CIT (1977) 3 SCC 432 (SC)  S.A Builders Ltd. vs. CIT (12007) 1 SCC 781 (SC)  Kay Dee Industries vs. JCIT (ITA No.2069 of 2016) dated 09.08.2018 (Trib-Delhi)  CIT vs. Navsari Cotton Silk Mills Ltd. (1982) 135 ITR 546 (Guj) 11. On the other hand, Ld. Sr-DR for the Revenue supported the order of lower authorities. On the addition of Rs.2,65,555/-, the ld. Sr-DR for the Revenue submits that the Assessing Officer reasona…

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. INDUSTRIAL PROMOTION AND INVESTMENT CORPORATION OF ORISSA LTD.

Accordingly, the learned appellate authority has rightly dismissed the

ITA/15/2021HC Orissa31 Jan 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 107

…is clarificatory in nature and the same has been made pursuant to the recommendation made by the GST Council in its 47th GST Council Meeting dated 28-29 June, 2022. 1 2013 (32) STR 288 (AP) 2 2010 (260) ELT 369 (Bom.) 3 2011 (24) STR 3 (Guj.) 4 (2007) 1 SCC 781 Page 11 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} He would further rely upon the decisions of the Gujarat High Court, Andhra Pradesh High Court and the Supreme Court in the matters of Ascent Meditech Ltd. v. Union of India and others5, M/s Tirth Agro Technology Pvt. Ltd. and another v. Union of India and others6,…

M/S RANWA LAND DEVELOPERS PVT. LTD.,4, D-VILLA, STATION ROAD, JAIPUR vs. ITO, WARD-3(2), JAIPUR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 329/JPR/2022[2014-15]Status: DisposedITAT Jaipur21 Dec 2022AY 2014-15
For Appellant: Shri P.C. Parwal, CAFor Respondent: Smt. Monisha Choudhary, JCIT
Section 142(1)Section 143(1)Section 143(2)

…IT Vs. Reebok India Company (2018) 409 ITR 587 (Delhi) (HC) The relevant Para 7 of the order reads as under:- M/S. RANWA LAND DEVELOPERS PVT LTD. VS ITO, WARD 3(2), JAIPUR 7. The Supreme Court in S.A. Builders Ltd. vs. CIT(A) (2006) 206 CTR (SC) 631: (2007) 1 SCC 781, had interpreted s. 36(1)(iii) of the Act to observe that interest paid on capital borrowed for the purpose of business is to be allowed as a deduction in computing taxable income. The expression 'for purposes of business or profession" occurring in s. 36(1)(ii0 of the Act is wider in scope than the expression 'for the purpose of earning income, pr…

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAJESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/26/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL

In the result, these appeals are allowed and the substantial

ITAT/136/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA

In the result, these appeals are allowed and the substantial

ITAT/168/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. JEMISH SHAH

In the result, these appeals are allowed and the substantial

ITAT/57/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

ITAT/76/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/44/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

ITAT/122/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

ITAT/138/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

ITAT/130/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAKESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/27/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. AAYUSH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/88/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

ITAT/41/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/64/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

ITAT/85/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

PR CIT 9, KOLKATA vs. MANISHA TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/155/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ased the shares there was no allegation against the 44 (2008) 14 SCC 151 45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot work prejudice to the assessee who is a genuine investor. 25. It is submitted that the revenue largely emphasized on the concept of circumstantial evidence whic…

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