SKOL Breweries Ltd. v. ACIT

29 Taxmann.com 111Income Tax Appellate Tribunal2013#3631 most cited

What is SKOL Breweries Ltd. v. ACIT authority for?

Section 40(a)(i)/(ia) of the Income Tax Act, 1961, pertains to outgoing revenue expenditure and does not apply to capital expenditure, meaning depreciation cannot be disallowed under these provisions for capital expenses, such as software purchases.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2015 to 2025.

Also referred to as

SKOL Breweries Ltd. v. ACIT · section 40(a)(i) · section 40(a)(ia) · capital expenditure · revenue expenditure · depreciation disallowance · software purchase

Also reported as

38 SOT 496142 ITD 49

Sections most often in play

Section 194JSection 32Section 9(1)(vi)Section 90(2)Section 40(a)(i)/(ia)Section 40(a)(ia)Section 40(a)(i)Section 143(3)

Issues it is cited on

section 14(a)captive service providercopyrighted articlesection 32(1)(ii)section 90(2)section 194jsection 9(1)(vi)computer softwaresection 40(a)(i)section 234cfees for technical servicessection 9(1)

Judgments citing SKOL Breweries Ltd. v. ACIT

M/S. Satelite Television Asian Region Ltd., Mumbai vs. DDIT (Int. I.T) 2(1), Mumbai

In the result, all the appeals by the assessee and the Revenue are partly

ITA 6604/MUM/2004[2001-2002]Status: DisposedITAT Mumbai05 Oct 2018AY 2001-2002

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

Section 195Section 197Section 40Section 9Section 9(1)(i)

…) - Bombay HC in NGC Networks (India) Limited (b) No retrospective (if A~No 397~of 2015) (Sr no 9 of legal amendment having been paperbook) made in Section 40(a)(i) of 1-3 1-3 the Act, no disallowance can - Mumbai ITAT in SKOL Breweries Ltd. v. be made ACIT (142 ITD 49) (Sr no 13 of legal paperbook) - Mumbai ITAT in Sonata Infomation Technology vs. DCIT (54 SOT 233) (Sr no 14 of legal paperbook) (c) Disallowance can only be made on 'net' income under - Circular No. 3 of 2015 dated 15 February 2015 Section 40(a){i) of the Act (Sr no 17 of legal paperbook) - Instruction No. 2 and not of 'gross' income of 2014 (Sr…

Jai Balaji Textile Mills, Mumbai vs. The Asst.CIT., Circle 24(1)(1), Mumbai

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

ITA 2044/MUM/2016[2011-12]Status: DisposedITAT Mumbai06 Apr 2018AY 2011-12
For Appellant: Shri Lalchand ChoudharyFor Respondent: Shri Ram Tiwari
Section 194HSection 250(6)Section 292BSection 40

…आयकर अपील"य अ"धकरण “डी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं./I.T.A. No. 2044/Mum/2016 ("नधा"रण वष" / Assessment Year: 2011-12) M/s. Jai Balaji Textile Mills The Asst. CIT, Circle-24(1)(1), बनाम/ Room No. 39, 2nd Floor, Piramal Chambers, 6th Floor, 366/368, Diamond Mansion, Lalbaug, Parel, Mumbai-400 012 Vs. Kalbadevi Road, Mumbai-400 002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AADFJ 2675 D (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Lalchand Choudhary ""यथ" क" ओर से/Respon…

DCIT, Bangalore vs. M/S W.S. Atkins (India) Pvt. Ltd., Bangalore

In the result, the appeal of the revenue is dismissed and C

ITA 1083/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Mar 2017AY 2011-12

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Respondent: Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ C ” BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P) A. No.1083/Bang/2016 (Assessment Year : 2011-12) Dy. Commissioner of Income Vs. M/s. W S Atkins (India) Pvt. Ltd., 10th Floor, Safina Towers, Tax, Circle 7(1)(2), Bangalore. No.3, Ali Aksar Road, Bangalore – 560 052 PAN AAACW 1400B Appellant Respondent. C.O. No.77/Bang/2016 ( In I.T.(T.P) A. No.1083/Bang/2016) (Assessment Year : 2011-12) (By Assessee) Assessee/C.O. By : Shri K.P. Srinivas, C.A. Revenue By : Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru. Date…

Bogue Vestures Pvt. Ltd., Bangalore vs. DCIT, Bangalore

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

ITA 1199/BANG/2016[2010-11]Status: DisposedITAT Bangalore18 Jan 2017AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raom/S.Vogue Vestures Pvt. Ltd. No.75 G, Hulkul Complex, 1St Floor, Lalbagh Road, Bengaluru-560027. … Appellant Pan:Aabcv8253 G Vs. Deputy Commissioner Of Income-Tax, Old Circle 12(5), New Circle 7(1)(2) Bengaluru. … Respondent

For Appellant: Shri Suman Lunkar, CAFor Respondent: Shri S.Nambirajan, Addl.CIT(DR)
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s.Vogue Vestures Pvt. Ltd. No.75 G, Hulkul Complex, 1st floor, Lalbagh Road, Bengaluru-560027. … Appellant PAN:AABCV8253 G Vs. Deputy Commissioner of Income-tax, Old Circle 12(5), New Circle 7(1)(2) Bengaluru. … Respondent Appellant by : Shri Suman Lunkar, CA. Respondent by : Shri S.Nambirajan, Addl.CIT(DR) Date of hearing : 26/09/2017 Date of pronouncement : 26/12/2017 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the assessee directed against…

Deputy Commissioner of Income Tax, Bangalore vs. M/S Tally Solutions P Ltd, Bangalore

ITA 1463/BANG/2014[2009-10]Status: DisposedITAT Bangalore29 Nov 2016AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Ms. Neera Malhotra, CIT(D.R)For Respondent: Shri C. Ramesh, C.A
Section 40Section 41(1)

…e in respect of the IPR by invoking the provisions of Section 40(a)(ia) of the Act. 8 IT(IT)A No.1463/Bang/2014 15. On appeal, the CIT (Appeals) deleted the addition by following the decision of the Mumbai Bench of the Tribunal in the case of SKOL Beverages 142 ITD 49 as well as the decision dt.29.1.2010 of Delhi Bench of the Tribunal in the case of SMS Demag Pvt. Ltd. Vs. DCIT in ITA No.3636/Del/2008. 16. Before us, the learned Departmental Representative has submitted that the assessee entered into an agreement with Tally Dubai on 27.1.2009 and purchased IPR. The assessee has purchased the rights in respec…

Castrol India Ltd, Mumbai vs. Addl CIT RG 8(1), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 195/MUM/2012[2007-08]Status: DisposedITAT Mumbai18 Oct 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.195/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Castrol India Limited The Deputy Commissioner बनाम/ Technopolis Knowledge Park Of Income Tax – Range V. Makali Caves Road, Chakala 8(3) Income Tax Office Andheri(East) Aayakar Bhavan, Mumbai 400093 M.K. Marg, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaacc4481E (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri N.K.Chandna, CIT-DR
Section 92C

…आयकर अपील"य अ"धकरण “K” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.195/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Castrol India Limited The Deputy Commissioner बनाम/ Technopolis Knowledge Park of Income Tax – Range v. Makali Caves Road, Chakala 8(3) Income Tax Office Andheri(East) Aayakar Bhavan, Mumbai 400093 M.K. Marg, Mumbai – 400 020. "थायी लेखा सं./PAN : AAACC4481E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) आयकर अपील सं./I.T.A. No. 13/Mum/2012 ("नधा"रण वष" / Ass…

A.W Faber Castell India P.Ltd, Mumbai vs. DCIT 9(1)(1), Mumbai

The appeal of the assessee is treated as allowed for statistical purposes

ITA 1018/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Sept 2016AY 2011-12

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargit(Tp)A No.1018/M/2016 Assessment Year: 2011-12 M/S. A.W. Faber Castell (India) Dcit 9(1)(1), Pvt. Ltd., Mumbai – 400 005 801, Kamla Executive Park, Vs. Off. M.V. Road, J.B. Nagar, Andheri (East), Mumbai – 400 059 Pan: Aacca3117H (Appellant) (Respondent) Present For: Assessee By : Shri M.P. Lohia, A.R. & Shri Pranay Gandhi, A.R. Revenue By : Shri N.K. Chand, D.R. Date Of Hearing : 19.05.2016 Date Of Pronouncement : 30.09.2016

For Appellant: Shri M.P. Lohia, A.R. & Shri Pranay Gandhi, A.RFor Respondent: Shri N.K. Chand, D.R
Section 143(3)Section 144C(13)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER IT(TP)A No.1018/M/2016 Assessment Year: 2011-12 M/s. A.W. Faber Castell (India) DCIT 9(1)(1), Pvt. Ltd., Mumbai – 400 005 801, Kamla Executive Park, Vs. Off. M.V. Road, J.B. Nagar, Andheri (East), Mumbai – 400 059 PAN: AACCA3117H (Appellant) (Respondent) Present for: Assessee by : Shri M.P. Lohia, A.R. & Shri Pranay Gandhi, A.R. Revenue by : Shri N.K. Chand, D.R. Date of Hearing : 19.05.2016 Date of Pronouncement : 30.09.2016 O R D E R Per Sanjay Garg, Judicial M…

DCIT, Bangalore vs. M/S Novell Software Development India Pvt. Ltd., Bangalore

In the result, the appeal of the Department is dismissed and the

ITA 281/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Sept 2016AY 2010-11

Bench: Smt. Asha Vijayaraghavanshri S Jayaramanit(Tp)A No.281 /Bang/2015 (Asst. Year 2010-11) The Dy. Commissioner Of Income-Tax, Circle-5(1)(2), Bangalore. . Appellant Vs. M/S Novell Software Development India Pvt. Ltd., ‘Laurel, ‘Block-D, 65/2, Bagmane Tech Park, C.V Raman Nagar, Byrasandra, Bangalore-560 093. . Respondent

For Appellant: Shri T Suryanarayana, AdvocateFor Respondent: Shri G.R Reddy, CIT
Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- A, BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER SHRI S JAYARAMAN, ACCOUNTANT MEMBER IT(TP)A No.281 /Bang/2015 (Asst. Year 2010-11) The Dy. Commissioner of Income-tax, Circle-5(1)(2), Bangalore. . Appellant Vs. M/s Novell Software Development India Pvt. Ltd., ‘Laurel, ‘Block-D, 65/2, Bagmane Tech Park, C.V Raman Nagar, Byrasandra, Bangalore-560 093. . Respondent CO No.101 /Bang/2015 (Asst. Year 2010-11) (By assessee) Revenue by : Shri G.R Reddy, CIT Assessee by : Shri T Suryanarayana, Advocate Date of Hearing : 4-8-2016 Date of Pronouncement : 30…

Sara Lee Ttk Ltd ( Now Amalgamated Into Godrej Consumer Products Ltd), Mumbai vs. DCIT 10(2), Mumbai

In the result, appeal of assessee is allowed for statistical purposes

ITA 376/MUM/2012[2007-08]Status: DisposedITAT Mumbai24 Aug 2016AY 2007-08
For Appellant: Shri F.V.Irani, Ms.Sonali GodboleFor Respondent: Shri N.K.Chand, Shri Peeyush Sonkar
Section 143(3)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMIT SHUKLA, JM आमकय अऩीर सं./ITA No.376/Mum/2012 (नििाारण वषा / Assessment Year :2007-2008) Sara Lee TTK Ltd. (Formerly Vs. DCIT Range-10(2), known as Sara Lee Household Mumbai and Body Care India Ltd., now amalgamated into Godrej Consumer Products Ltd.), Kalyaniwalla & Mistry, Army & Navy Building, 148, Mahatma Gandhi Road, Fort, Mumbai400001 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAACT 1921 C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assesse…

Sabmiiller Ltd, Mumbai vs. Addl CIT RG 8(3), Mumbai

In the result, the appeal filed by the assessee and the Revenue are partly allowed for statistical purpose and the cross objection filed by the assessee is dismissed

ITA 3435/MUM/2015[2009-10]Status: DisposedITAT Mumbai15 Jul 2016AY 2009-10

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No. 3435/Mum/2015 ("नधा"रण वष" / Assessment Year:2009-10 Sabmiller India Ltd., The Acit, Circle 11(1)(1), बनाम/ (Formerly Known As Skol Mumbai Vs. Breweries Ltd) Unit No. 301-302, 3Rd Floor, Dynasty Business Park, B-Wing, Andheri Kurla Road,Andheri (E), Mumbai-400 059 आयकर अपील सं /I.Ta No. 3449/Mum/2015 ("नधा"रण वष" / Assessment Year:2009-10 The Acit, Circle 11(1)(1), Sab Miller India Ltd., बनाम/ Mumbai (Formerly Known As Skol Vs. Breweries Ltd) Unit No. 301-302, 3Rd Floor, Dynasty Business Park, B-Wing, Andheri Kurla Road, Andheri (E), Mumbai-400 059 C.O. No. 108/Mum/2015 (Arising Out Of I.Ta No. 3449/Mum/2015 ("नधा"रण वष" / Assessment Year:2009-10 Sabmiller India Ltd., The Acit, Circle 11(1)(1), बनाम/ (Formerly Known As Skol Mumbai Vs. Breweries Ltd) Unit No. 301-302, 3Rd Floor, Dynasty Business Park

For Appellant: Shri N.K. ChandFor Respondent: Shri Hemen Chandariya
Section 154Section 40

…ew of the AO. 10. At the time of hearing, the ld. Counsel for the assessee submitted that the above said issue is squarely covered in favour of the assessee by the decision of the Tribunal rendered in the case of Skol Breweries Ltd. (supra) reported in (2013) 142 ITD 49 (Mumbai). We find that the Tribunal has considered an identical issue and decided the same in favour of the assesee by observing as under:- “16.3 The deduction u/s 32 is not in respect of the amount paid or payable which is subjected to TDS; but is a statutory deduction on an asset which is otherwise eligible for deduction of deprecation. Deprecia…

Saic India Pvt. Ltd., Noida vs. DCIT, New Delhi

ITA 6464/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Jun 2016AY 2008-09

Bench: Shri Kuldip Singh & Shri N.K. Saini

For Appellant: S/Shri S.D. Kapila, R.R. MauryaFor Respondent: Shri Piyush Jain, CIT DR
Section 40Section 92C

…t rather 20 ITA No.6464/Del./2012 assessee’s right was restricted to use the copyrighted product for internal business purpose. 29. Identical issue has been dealt with by the Tribunal in case cited as SMS Demag (P.) Ltd. vs. DCIT, 9 (1), New Delhi – (2010) 38 SOT 496 (Delhi), the operative part of the findings are as under:- "Section 40(a)(i) of the Income-tax Act, 1961, read with article 24 of the DTAA between India and Germany - Business disallowance - Interest, etc., payable outside India - Assessment year 2000-01 - Assessee paid certain amount to 'AG', its parent company in Germany for purchase of software…

Subex Limited, Bangalore vs. DCIT, Bangalore

In the result, Revenue’s appeal is partly allowed

ITA 373/BANG/2015[2010-11]Status: DisposedITAT Bangalore18 Mar 2016AY 2010-11

Bench: Shri B. Ramakotaiah & Shri Narendra Kumar Choudhury

For Appellant: Shri Raghunathan S., AdvocateFor Respondent: Ms. Neera Malhotra, CIT-II(DR)
Section 10ASection 143(3)Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI NARENDRA KUMAR CHOUDHURY, JUDICIAL MEMBER IT(TP)A No. 373/Bang/2015 Assessment year : 2010-11 M/s. Subex Limited, Vs. The Deputy Commissioner of RMZ Ecoworld, Income Tax, Outer Ring Road, Circle 6(1)(2), Devarabisanahalli, Bangalore. Bangalore. PAN: AABCS 9255R APPELLANT RESPONDENT IT(TP)A No. 374/Bang/2015 Assessment year : 2010-11 The Deputy Commissioner of Vs. M/s. Subex Limited, Income Tax, Bangalore. Circle 6(1)(2), PAN: AABCS 9255R Bangalore. APPELLANT RESPONDENT Assessee by : Shri Raghunatha…

Kawasaki Microelectronics Inc, Bangalore vs. DDIT International Taxation, Bangalore

In the result, the appeal of the assessee is allowed

ITA 1512/BANG/2010[2007-08]Status: DisposedITAT Bangalore26 Jun 2015AY 2007-08

Bench: Shri Vijaypal Rao & Shri Jason P. Boaz

For Appellant: Shri Chavali Narayan, C.AFor Respondent: Shri Farhat Hussain Qureshi, CIT (D.R)
Section 10ASection 143(3)Section 144C(5)Section 4Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ B ” BEFORE SHRI VIJAYPAL RAO, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T. (I.T.) A. No.1512/Bang/2010 (Assessment Year : 2007-08) M/s. Kawasaki Vs. Dy. Director of Income Tax, Microelectronics, Inc. – (International Taxation) India Branch, Circle 1(1), Bangalore. 17th Floor, Concorde Block, UB City, Vittal Mallya Road, Bangalore-560 001 PAN AACCK 7495E Appellant Respondent. Appellant By : Shri Chavali Narayan, C.A. Respondent By : Shri Farhat Hussain Qureshi, CIT (D.R) Date of hearing : 17.6.2015. Date of pronouncement : 26-06-2015 O…