Sanghameshwar Coffee Estates Ltd. v. State of Karnataka

160 ITR 203Reported decision1986#19363 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2020 to 2020.

Judgments citing Sanghameshwar Coffee Estates Ltd. v. State of Karnataka

M/S Eastern Coalfiels Ltd., Burdwan vs. DCIT, Cir-2, Asansol

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 986/KOL/2019[2012-13]Status: DisposedITAT Kolkata24 Sept 2020AY 2012-13

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…such an obligation was there on the assessee-company, the incurring of such expenditure was very much warranted from the point of view of business expediency, as already mentioned. In the case of Sanghameshwar Coffee Estates Ltd. v. State of Karnataka [1986] 160 ITR 203 (Karn), the expenditure incurred by the assessee towards salary paid to the teachers of the school was held undoubtedly to be in the interest of the children of its employees and the same being a welfare measure, was allowed as business expenditure. In the case of ITAT v. B Hill and Co. (P) Ltd. [1983] 142 ITR 185 (All), the expenditure incurred…

M/S Eastern Coalfiels Ltd., Burdwan vs. DCIT, Cir-2, Asansol

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 985/KOL/2019[2009-10]Status: DisposedITAT Kolkata24 Sept 2020AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…such an obligation was there on the assessee-company, the incurring of such expenditure was very much warranted from the point of view of business expediency, as already mentioned. In the case of Sanghameshwar Coffee Estates Ltd. v. State of Karnataka [1986] 160 ITR 203 (Karn), the expenditure incurred by the assessee towards salary paid to the teachers of the school was held undoubtedly to be in the interest of the children of its employees and the same being a welfare measure, was allowed as business expenditure. In the case of ITAT v. B Hill and Co. (P) Ltd. [1983] 142 ITR 185 (All), the expenditure incurred…

ACIT, Circle-2, Asansol vs. Eastern Coalfilelds Ltd., Burdwan

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 891/KOL/2019[2012-13]Status: DisposedITAT Kolkata24 Sept 2020AY 2012-13

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…such an obligation was there on the assessee-company, the incurring of such expenditure was very much warranted from the point of view of business expediency, as already mentioned. In the case of Sanghameshwar Coffee Estates Ltd. v. State of Karnataka [1986] 160 ITR 203 (Karn), the expenditure incurred by the assessee towards salary paid to the teachers of the school was held undoubtedly to be in the interest of the children of its employees and the same being a welfare measure, was allowed as business expenditure. In the case of ITAT v. B Hill and Co. (P) Ltd. [1983] 142 ITR 185 (All), the expenditure incurred…

ACIT, Circle - 2, Asansol vs. M/S. Eastern Coalfields Limited, Burdwan

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 890/KOL/2019[2009-10]Status: DisposedITAT Kolkata24 Sept 2020AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…such an obligation was there on the assessee-company, the incurring of such expenditure was very much warranted from the point of view of business expediency, as already mentioned. In the case of Sanghameshwar Coffee Estates Ltd. v. State of Karnataka [1986] 160 ITR 203 (Karn), the expenditure incurred by the assessee towards salary paid to the teachers of the school was held undoubtedly to be in the interest of the children of its employees and the same being a welfare measure, was allowed as business expenditure. In the case of ITAT v. B Hill and Co. (P) Ltd. [1983] 142 ITR 185 (All), the expenditure incurred…