Sayaji Iron & Engg. Co. v. CIT

253 ITR 749High Court2002#522 most cited

What is Sayaji Iron & Engg. Co. v. CIT authority for?

For a limited company, expenses cannot be disallowed merely on the grounds of presumed personal use of assets by directors or by treating the expenditure as a non-business purpose. Percentage disallowances of expenses in such cases are not sustainable.

181

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Sayaji Iron & Engg. Co. v. CIT · 253 ITR 749 · disallowance of expenses · personal use directors · non-business purpose · limited company expenses · business expediency · Section 40A

Sections most often in play

Section 143(3)Section 147Section 148Section 40(a)(ia)Section 119Section 127Section 133ASection 142(2A)

Issues it is cited on

section 198section 2(31)business expediencysection 40a(2)(b)material facts necessary for assessmentsection 40a(2)mere change of opinionsection 40ablock of assetsenduring benefitsection 40a(3)section 30

Judgments citing Sayaji Iron & Engg. Co. v. CIT

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2480/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…cles or telephones that are partly for personal use by directors/officers, the personal-use component is not laid out "wholly and exclusively for the purposes of business" and is hence disallowable. Established precedent: Sayaji Iron & Engineering Co. v. CIT (253 ITR 749 Guj.): Court held that for • a corporate assessee, expenses with personal-use element can be disallowed. The corporate form does not shield personal-use disallowance. Dinesh Mills Ltd. v. CIT (269 ITR 503 Raj.): Court held that fuel and vehicle • maintenance can be partially disallowed if there is evidence or reasonable inference of personal use,…

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2479/DEL/2011[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…cles or telephones that are partly for personal use by directors/officers, the personal-use component is not laid out "wholly and exclusively for the purposes of business" and is hence disallowable. Established precedent: Sayaji Iron & Engineering Co. v. CIT (253 ITR 749 Guj.): Court held that for • a corporate assessee, expenses with personal-use element can be disallowed. The corporate form does not shield personal-use disallowance. Dinesh Mills Ltd. v. CIT (269 ITR 503 Raj.): Court held that fuel and vehicle • maintenance can be partially disallowed if there is evidence or reasonable inference of personal use,…

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2478/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Apr 2026AY 2005-06

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 14ASection 40

…cles or telephones that are partly for personal use by directors/officers, the personal-use component is not laid out "wholly and exclusively for the purposes of business" and is hence disallowable. Established precedent: Sayaji Iron & Engineering Co. v. CIT (253 ITR 749 Guj.): Court held that for • a corporate assessee, expenses with personal-use element can be disallowed. The corporate form does not shield personal-use disallowance. Dinesh Mills Ltd. v. CIT (269 ITR 503 Raj.): Court held that fuel and vehicle • maintenance can be partially disallowed if there is evidence or reasonable inference of personal use,…

ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI vs. JAIPUR GOLDEN TRANSPORT CO PRIVATE LIMITED, NEW DELHI

In the result, appeal of the Revenue is partly allowed

ITA 4990/DEL/2024[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year:2012-13] Assistant Commissioner, Of Jaipur Golden Transport Co. Income Tax, Private Limited, Room No.316A, C.R. Vs 4741, Roshananra Road, Building, I.P Estate, Malkaganj, North Delhi, New New Delhi-110002 Delhi-110007 Pan Aaacj4124B Appellant Respondent Revenue By Shri Om Prakash, Sr. Dr Assessee By Shri Y.K. Mehan, Ca, Shri Dheeraj Kumar, Ca Date Of Hearing 11.12.2025 Date Of Pronouncement 19.12.2025

Section 143(3)

…J 1065 (Del) Hughes Escorts Communications Limited vs JCIT f) 94 TTJ 423 (Asr) Sunder Mal Sat Pal vs ITO g) 81 TTJ 448 (Jodh) DCIT vs Surface Finishing Equipment h) 237 ITR 570 (SC) Manika Gems &Ors v ACIT i) 104 TTJ 254 (Pune) Coco Cola (India) Ltd v JCIT j) 253 ITR 749 (Guj) Sayaji Iron &Engg. Co. Again, mere non-compliance with notices issued under section 133(6) cannot be made a basis to hold that expenditure incurred by the appellant company is not genuine. The responsibility of the appellant was limited to producing the names and the correct address of the various parties and it is not correct to hold the a…

DCIT CENTRAL CIRCLE, UTTAR PRADESH vs. MIRHA EXPORTS PRIVATE LTD. , DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 875/DEL/2022[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…on account of personal use by the directors of the company. There is no dearth of the judgments and the Tribunal orders on this aspect of the matter. The hon'ble Gujarat High Court in several cases including Sayaji Iron and Engg. Co. v. CIT reported in [2002] 253 ITR 749 (Guj) and Dinesh Mills Ltd. v. CIT reported in [2004] 268 ITR 504 (Guj) held that there can be no disallowance of expenses by considering the personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in…

DCIT CENTRAL CIRCLE , UTTAR PRADESH vs. MIRHA EXPORTS PRIVATE LTD., DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 874/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…on account of personal use by the directors of the company. There is no dearth of the judgments and the Tribunal orders on this aspect of the matter. The hon'ble Gujarat High Court in several cases including Sayaji Iron and Engg. Co. v. CIT reported in [2002] 253 ITR 749 (Guj) and Dinesh Mills Ltd. v. CIT reported in [2004] 268 ITR 504 (Guj) held that there can be no disallowance of expenses by considering the personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in…

DCIT CENTRAL CIRCLE, GZBD vs. MIRHA EXPORTS PRIVATE LTD., DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 873/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…on account of personal use by the directors of the company. There is no dearth of the judgments and the Tribunal orders on this aspect of the matter. The hon'ble Gujarat High Court in several cases including Sayaji Iron and Engg. Co. v. CIT reported in [2002] 253 ITR 749 (Guj) and Dinesh Mills Ltd. v. CIT reported in [2004] 268 ITR 504 (Guj) held that there can be no disallowance of expenses by considering the personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in…

MIRHA EXPORTS PRIVATE LTD., DELHI vs. DCIT CENTRAL CIRCLE, GZBD

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 658/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…on account of personal use by the directors of the company. There is no dearth of the judgments and the Tribunal orders on this aspect of the matter. The hon'ble Gujarat High Court in several cases including Sayaji Iron and Engg. Co. v. CIT reported in [2002] 253 ITR 749 (Guj) and Dinesh Mills Ltd. v. CIT reported in [2004] 268 ITR 504 (Guj) held that there can be no disallowance of expenses by considering the personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in…

MIRHA EXPORTS PRIVATE LTD. ,DELHI vs. DCIT CENTRAL CIRCLE, GZBD, UTTAR PRADESH

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 657/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…on account of personal use by the directors of the company. There is no dearth of the judgments and the Tribunal orders on this aspect of the matter. The hon'ble Gujarat High Court in several cases including Sayaji Iron and Engg. Co. v. CIT reported in [2002] 253 ITR 749 (Guj) and Dinesh Mills Ltd. v. CIT reported in [2004] 268 ITR 504 (Guj) held that there can be no disallowance of expenses by considering the personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in…

MIRHA EXPORTS PRIVATE LTD. ,DELHI vs. DCIT CENTRAL CIRCLE, GZBD, UTTAR PRADESH

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 656/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…on account of personal use by the directors of the company. There is no dearth of the judgments and the Tribunal orders on this aspect of the matter. The hon'ble Gujarat High Court in several cases including Sayaji Iron and Engg. Co. v. CIT reported in [2002] 253 ITR 749 (Guj) and Dinesh Mills Ltd. v. CIT reported in [2004] 268 ITR 504 (Guj) held that there can be no disallowance of expenses by considering the personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in…

MIRHA EXPORTS PRIVATE LTD. ,DELHI vs. DCIT CENTRAL CIRCLE, GZBD , U.P

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 655/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…on account of personal use by the directors of the company. There is no dearth of the judgments and the Tribunal orders on this aspect of the matter. The hon'ble Gujarat High Court in several cases including Sayaji Iron and Engg. Co. v. CIT reported in [2002] 253 ITR 749 (Guj) and Dinesh Mills Ltd. v. CIT reported in [2004] 268 ITR 504 (Guj) held that there can be no disallowance of expenses by considering the personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in…

DCIT CENTRAL CIRCLE GZBD, HAPUR vs. MIRHA EXPORTS PRIVATE LTD. , DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 1234/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…on account of personal use by the directors of the company. There is no dearth of the judgments and the Tribunal orders on this aspect of the matter. The hon'ble Gujarat High Court in several cases including Sayaji Iron and Engg. Co. v. CIT reported in [2002] 253 ITR 749 (Guj) and Dinesh Mills Ltd. v. CIT reported in [2004] 268 ITR 504 (Guj) held that there can be no disallowance of expenses by considering the personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in…

DCIT CENTRAL CIRCLE GZBD, HAPUR vs. MIRHA EXPORTS PRIVATE LTD. , DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 1233/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…on account of personal use by the directors of the company. There is no dearth of the judgments and the Tribunal orders on this aspect of the matter. The hon'ble Gujarat High Court in several cases including Sayaji Iron and Engg. Co. v. CIT reported in [2002] 253 ITR 749 (Guj) and Dinesh Mills Ltd. v. CIT reported in [2004] 268 ITR 504 (Guj) held that there can be no disallowance of expenses by considering the personal use of the assets by the directors. It has further been held that this disallowance cannot be sustained by treating the, expenditure as for non-business purpose. The Delhi Bench of the Tribunal in…

JSM OILFIELDS SERVICES PVT. LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX , NEW DELHI

In the result, appeal of the assessee is allowed

ITA 4093/DEL/2024[2013-14]Status: DisposedITAT Delhi21 Nov 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2013-14] Jsm Oilfields Services Pvt.Ltd., Vs Dcit, Farm No.14, 8Th Avenue, Radhey Circle-13(1), Mohan Drive, Gadaipur, New Delhi New Delhi-110017. Pan-Aabcj1500C Appellant Respondent Appellant By Shri Anil Jain, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 26.08.2025 Date Of Pronouncement 21.11.2025

Section 131Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 68

…mation basis by confirming 10% of the total expenses claimed. The assessee is a Private Limited company and having separate legal entity. The Hon’ble Gujarat High Court in the case of Sayaji Iron And Engg. Co. vs Commissioner of Income- Tax reported in [2002] 253 ITR 749(GUJ) held that limited company is a separate assessable entity from its directors. Therefore, the concept of "personal use" or "non-business purpose" in the context of the company itself is generally not applicable in the same manner as it would be for an individual or a sole proprietorship. Accordingly, disallowance of INR 2,12,581/- upheld by L…

DCIT, CIRCLE-7(1), DELHI vs. FMI AUTOMOTIVE COMPONENTS PRIVATE LIMITED , HARYANA

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

ITA 3489/DEL/2024[2017-18]Status: DisposedITAT Delhi22 Sept 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shris.Rifaur Rahmandcit, Circle 7 (1), Vs. Fmi Automotive Components Private Limited, Delhi. Plot No.1, Subplot 4, 5, 8 & 9 Msil, Supplier Park, Phase 3A, Imt Manesar, Gurgaon – 1222 050 (Haryana). (Pan :Aabcf1682P) (Appellant) (Respondent) Assessee By :Shri S.K. Agarwal, Ca Revenue By :Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 24.06.2025 Date Of Order : 22.09.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 30.05.2024 For The Assessment Year 2017-18 Raising Following Grounds Of Appeal :- “1. Whether On The Facts & Circumstances Of The Case & In Law, The Ld Nfac Has Erred In Allowing The Appeal Of The Assessee By Deleting The Addition Made By The Ao Amounting To Rs.5,90,59,019/- On Account Of Disallowance Of Foreign Exchange Loss On Account Of Plant & Machinery.

For Appellant: Shri S.K. Agarwal, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 143(2)Section 41

…n the case of J.J. Enterprises vs. CIT 254 ITR 216 (SC), the disallowances made by the AO cannot be sustained. Furthermore, no disallowance on account of various heads can be made in the case of limited company as held in the case of Sayaji Engineering Works, 253 ITR 749, Guj. This has become a settled law. Considering the facts and circumstances of the case and keeping in view the judicial pronouncements, percentage disallowances of expenses made by the AO are hereby deleted. As a result, grounds 6 and 7 are allowed.” 20. At the time of hearing ld. DR submitted with regard to ground no.4 that the Assessing offic…

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

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

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

…,18,54,561/-. It is stated that the expenditure incurred on distribution of gifts on special occasions are allowed as deduction placing reliance on the following decisions: - i. DCIT v. Haryana Oxygen Ltd. 76 ITD 32 (Del) ii. Sayaji Iron and Engg. Co. v. CIT 253 ITR 749 (Guj) iii. Dinesh Mills Ld. v. CIT 173 CTR 478 (Guj) iv. Punjab Power Packs Ltd. v. DCIT [1999] 71 ITD 163 (Chandigarh) 19. The Chandigarh Bench of this Tribunal in the case of Punjab Power Pack Ltd. (supra) held as under: - 10. One of the main grounds which weighed with the tax authorities in deciding against the assessee was that the identity o…

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

ITA 529/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad20 Aug 2025AY 2013-14
For Appellant: \nMs. Amrin Pathan, ARFor Respondent: \nShri Ashok Kumar Suthar, Sr. DR
Section 115JSection 139(1)Section 143(2)Section 143(3)Section 14ASection 36Section 68Section 80G

…it was the\nbeneficial owner of the vehicles, having domain and control over them, and\nthey were used wholly and exclusively for its business purposes. Reliance\nwas placed on the judgment of the Hon'ble Gujarat High Court in Sayaji\nIron & Engineering Co. (253 ITR 749) for the proposition that for the purpose\nof section 32, registration in the assessee's own name is not mandatory if\nbeneficial ownership and business use are established.\n80.\nOn this issue, the learned AR placed reliance on the findings of the\nlearned CIT(A), whereas the learned DR supported the order of the\nAssessing Officer and emphasise…

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

ITA 477/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad20 Aug 2025AY 2013-14
For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 115JSection 139(1)Section 143(2)Section 143(3)Section 14ASection 36Section 68Section 80G

…that it was the beneficial owner of the vehicles, having domain and control over them, and they were used wholly and exclusively for its business purposes. Reliance was placed on the judgment of the Hon'ble Gujarat High Court in Sayaji Iron & Engineering Co. (253 ITR 749) for the proposition that for the purpose of section 32, registration in the assessee's own name is not mandatory if beneficial ownership and business use are established. 80. On this issue, the learned AR placed reliance on the findings of the learned CIT(A), whereas the learned DR supported the order of the Assessing Officer and emphasised that…

SANDHAR TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, CIRCLE LTU-1, NEW DELHI

In the result, both appeals of the assesses are partly allowed

ITA 7169/DEL/2019[2016-17]Status: DisposedITAT Delhi13 Aug 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं.7168 और 7169/िद"ी/2019(िन.व. 2015-16 और 2016-17)

For Appellant: S/Shri Salil Kapoor, Tarun Chanana, Utkarsa Gupta &For Respondent: Shri Manish Gupta, Sr. DR
Section 10Section 115JSection 143(3)Section 14ASection 35

…for AY 2014-15 decided on 25.01.2024. 3.1. In respect of club expenditure and membership expenses he submitted that the AO has disallowed the expenditure holding it to be personal in nature. Referring to the decision in the case Sayaji Iron & Engg. Co. vs CIT 253 ITR 749 (Guj), the ld. Counsel submits that the nature of expenditure claimed is not personal, in any case the company being a juristic person cannot incur any expenditure on personal account. The ld. Counsel further pointed that the CIT(A) has given part relief amounting to Rs.1,41,824/-. The expenditure was purely out of business exigencies and is allo…

SANDHAR TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, CIRCLE LTU-1, NEW DELHI

In the result, both appeals of the assesses are partly allowed

ITA 7168/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Aug 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं.7168 और 7169/िद"ी/2019(िन.व. 2015-16 और 2016-17)

For Appellant: S/Shri Salil Kapoor, Tarun Chanana, Utkarsa Gupta &For Respondent: Shri Manish Gupta, Sr. DR
Section 10Section 115JSection 143(3)Section 14ASection 35

…for AY 2014-15 decided on 25.01.2024. 3.1. In respect of club expenditure and membership expenses he submitted that the AO has disallowed the expenditure holding it to be personal in nature. Referring to the decision in the case Sayaji Iron & Engg. Co. vs CIT 253 ITR 749 (Guj), the ld. Counsel submits that the nature of expenditure claimed is not personal, in any case the company being a juristic person cannot incur any expenditure on personal account. The ld. Counsel further pointed that the CIT(A) has given part relief amounting to Rs.1,41,824/-. The expenditure was purely out of business exigencies and is allo…

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