SMCC Construction India Ltd. v. ACIT

220 Taxmann 354High Court2014#9201 most cited

What is SMCC Construction India Ltd. v. ACIT authority for?

Expenditure relating to earlier years is allowable in the year the liability has crystallized. The burden is on the assessee to show that the liability crystallized in the relevant year.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2025.

Also referred to as

SMCC Construction India Ltd. v. ACIT · expenditure crystallization · liability crystallization · allowable expenditure · earlier year expenses · relevant assessment year · income tax deductions · business expenses · AO finding · CIT(A) order

Also reported as

192 ITR 478
Read the full judgment

Judgments citing SMCC Construction India Ltd. v. ACIT

Mack Star Marketing Private Limited, Mumbai vs. Deputy Commissioner of Income Tax 2(2)(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 4994/MUM/2024[2013-14]Status: DisposedITAT Mumbai21 Jan 2025AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Yash VarmaniFor Respondent: Mr. R.R. Makwana, Sr. DR
Section 144BSection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA No. 4994/MUM/2024 Assessment Year: 2013-14 Mack Star Marketing Pvt. Ltd., Unit 404, Kaledonia, 19 Sahar Road, Andheri (E), Mumbai-400069. PAN NO. AADCM 7564 K Appellant National Faceless Appeal Centre. Vs. Respondent Assessee by : Mr. Yash Varmani Revenue by : Mr. R.R. Makwana, Sr. DR Date of Hearing : 17/12/2024 Date of pronouncement : 21/01/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 29.07.2024 passed by…

ACIT, Moradabad vs. M/S. Jubilant Organosyes Ltd., Uttar Pradesh

The appeal is dismissed

ITA 4975/DEL/2012[2008-09]Status: DisposedITAT Delhi12 Mar 2019AY 2008-09

Bench: Smt Beena A. Pillai & Shri Prashant Maharishi

For Appellant: Shri R.M. Gupta, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 115JSection 43(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A. PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year ITA No of AO ITA NO of Assessee 2000-01 NA 4410/Del/2003 2001-02 3426/Del/2003 NA 2002-03 1308/Del/2006 1271/Del/2006 2003-04 NA 2815/Del/2008 2004-05 3104/del/2008 3242/Del/2008 2005-06 3920/Del/2009 3724/ Del/2009 2006-07 3314/Del/2010 3393/Del/2010 2007-08 2479/Del/2011 2596/Del/2011 2008-09 4975/del/2012 4793/Del/2012 The Addl. Commissioner of Jubilant Life sciences Vs. Income Tax Limited & Formerly known as The Assistant Commissioner of M/s.…

ACIT, Moradabad vs. M/S Jubliant Organosys Ltd., Uttar Pradesh

The appeal is dismissed

ITA 2596/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Mar 2019AY 2007-08

Bench: Smt Beena A. Pillai & Shri Prashant Maharishi

For Appellant: Shri R.M. Gupta, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 115JSection 43(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A. PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year ITA No of AO ITA NO of Assessee 2000-01 NA 4410/Del/2003 2001-02 3426/Del/2003 NA 2002-03 1308/Del/2006 1271/Del/2006 2003-04 NA 2815/Del/2008 2004-05 3104/del/2008 3242/Del/2008 2005-06 3920/Del/2009 3724/ Del/2009 2006-07 3314/Del/2010 3393/Del/2010 2007-08 2479/Del/2011 2596/Del/2011 2008-09 4975/del/2012 4793/Del/2012 The Addl. Commissioner of Jubilant Life sciences Vs. Income Tax Limited & Formerly known as The Assistant Commissioner of M/s.…

Jubilant Organosys Ltd., Noida vs. Addl. CIT, Moradabad

The appeal is dismissed

ITA 2497/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Mar 2019AY 2007-08

Bench: Smt Beena A. Pillai & Shri Prashant Maharishi

For Appellant: Shri R.M. Gupta, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 115JSection 43(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A. PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year ITA No of AO ITA NO of Assessee 2000-01 NA 4410/Del/2003 2001-02 3426/Del/2003 NA 2002-03 1308/Del/2006 1271/Del/2006 2003-04 NA 2815/Del/2008 2004-05 3104/del/2008 3242/Del/2008 2005-06 3724/ Del/2009 3920/Del/2009 2006-07 3314/Del/2010 3393/Del/2010 2007-08 2497/Del/2011 2596/Del/2011 2008-09 4975/del/2012 4793/Del/2012 The Addl. Commissioner of Jubilant Life sciences Vs. Income Tax Limited & Formerly known as The Assistant Commissioner of M/s.…

DCIT, Cir-12(1)/Kolkata, Kolkata vs. M/S Jct Ltd., Kolkata

In the result, this ground of the revenue is dismissed

ITA 345/KOL/2015[1999-2000]Status: DisposedITAT Kolkata09 Mar 2018AY 1999-2000

Bench: Sri J. Sudhakar Reddy & Sri S. S. Viswanethra Ravi] I.T.A. No. 228/Kol/2015 Assessment Year: 1999-2000

Section 139(1)Section 143(3)Section 2(24)(x)Section 250Section 36(1)Section 43B

…is clear. The expenditure, though relating to earlier years has be allowed in the year in which the liability has crystalized. This is laid down by the Hon’ble Calcutta High Court in the case of Sutna Stone And Lime Co. Ltd. vs Commissioner Of Income-Tax1991 192 ITR 478 Cal. The assessee’s contentions is that the liabilities had crystallized during the year and hence should be allowed as an expenditure during the year. The expenditure in question are listed out at page 8 and 9 of the assessment order, which are not extracted for the sake of brevity. 9.2. Before the ld. CIT(A), the assessee pleaded that sufficien…

Jct Limited, Kolkata vs. DCIT, Cir-12(1)/Kolkata, Kolkata

In the result, this ground of the revenue is dismissed

ITA 228/KOL/2015[1999-2000]Status: DisposedITAT Kolkata09 Mar 2018AY 1999-2000

Bench: Sri J. Sudhakar Reddy & Sri S. S. Viswanethra Ravi] I.T.A. No. 228/Kol/2015 Assessment Year: 1999-2000

Section 139(1)Section 143(3)Section 2(24)(x)Section 250Section 36(1)Section 43B

…is clear. The expenditure, though relating to earlier years has be allowed in the year in which the liability has crystalized. This is laid down by the Hon’ble Calcutta High Court in the case of Sutna Stone And Lime Co. Ltd. vs Commissioner Of Income-Tax1991 192 ITR 478 Cal. The assessee’s contentions is that the liabilities had crystallized during the year and hence should be allowed as an expenditure during the year. The expenditure in question are listed out at page 8 and 9 of the assessment order, which are not extracted for the sake of brevity. 9.2. Before the ld. CIT(A), the assessee pleaded that sufficien…

M/S. Meditronics India Pvt. Ltd., Delhi vs. ITO, New Delhi

The appeal is allowed

ITA 6251/DEL/2012[2004-05]Status: DisposedITAT Delhi12 Sept 2017AY 2004-05

Bench: Shri I. C. Sudhir & Shri L. P. Sahui. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. M/S. Meditronics India Pvt. Ltd., Income Tax Officer, 41, Pocket–Ii, Jasola, Vs. Ward : 6 (3), D E L H I – 110 025. New Delhi. Pan : Aadcm 3622 Q (Appellant) (Respondent)

For Appellant: Shri Salil Aggarwal, Adv.; &For Respondent: Shri Gudrun Nehra, Sr. D. R
Section 147

…1 I. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES : “E” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER I. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. M/s. Meditronics India Pvt. Ltd., Income Tax Officer, 41, Pocket–II, Jasola, Vs. Ward : 6 (3), D e l h I – 110 025. New Delhi. PAN : AADCM 3622 Q (Appellant) (Respondent) Assessee by : Shri Salil Aggarwal, Adv.; & Shri Shailesh Gupta, Adv.; Department by : Shri Gudrun Nehra, Sr. D. R.; Date of Hearing : 02.08.2017 Date of Pronounceme…

Asst CIT 14(1)(1), Mumbai vs. Batliboi Environmental Enginnering Ltd, Mumbai

In the result, both the appeals of Revenue and that of the assessee for A

ITA 3482/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Mar 2017AY 2011-12

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Batliboi Environmental D C I T – 14(1)(1) Engineering Ltd. 5Th Floor, Aayakar Bhavan 25/26, Deonar Ancillary Indl. Vs. M.K. Road, Mumbai 400020 Estate. Deonar, Govandi (W) Mumbai 400043 Pan – Aaach1091B Appellant Respondent A C I T – 14(1)(1) M/S. Batliboi Environmental Room No. 460, 4Th Floor Engineering Ltd. Aayakar Bhavan, M.K. Road Vs. 25/26, Deonar Ancillary Indl. Mumbai 400020 Estate. Deonar, Govandi (W) Mumbai 400043 Pan – Aaach1091B Appellant Respondent

For Appellant: Shri V. MohanFor Respondent: Shri Saurabh Kumar Rai
Section 143(1)Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sanjay Garg, Judicial Member M/s. Batliboi Environmental D C I T – 14(1)(1) Engineering Ltd. 5th Floor, Aayakar Bhavan 25/26, Deonar Ancillary Indl. Vs. M.K. Road, Mumbai 400020 Estate. Deonar, Govandi (W) Mumbai 400043 PAN – AAACH1091B Appellant Respondent A C I T – 14(1)(1) M/s. Batliboi Environmental Room No. 460, 4th Floor Engineering Ltd. Aayakar Bhavan, M.K. Road Vs. 25/26, Deonar Ancillary Indl. Mumbai 400020 Estate. Deonar, Govandi (W) Mumbai 400043 PAN – AAACH1091B Appellant Respondent Assessee…

Batliboi Inviornmental Engineering Ltd, Kalyan vs. DCIT 14(1)(1), Mumbai

In the result, both the appeals of Revenue and that of the assessee for A

ITA 2840/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Mar 2017AY 2011-12

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Batliboi Environmental D C I T – 14(1)(1) Engineering Ltd. 5Th Floor, Aayakar Bhavan 25/26, Deonar Ancillary Indl. Vs. M.K. Road, Mumbai 400020 Estate. Deonar, Govandi (W) Mumbai 400043 Pan – Aaach1091B Appellant Respondent A C I T – 14(1)(1) M/S. Batliboi Environmental Room No. 460, 4Th Floor Engineering Ltd. Aayakar Bhavan, M.K. Road Vs. 25/26, Deonar Ancillary Indl. Mumbai 400020 Estate. Deonar, Govandi (W) Mumbai 400043 Pan – Aaach1091B Appellant Respondent

For Appellant: Shri V. MohanFor Respondent: Shri Saurabh Kumar Rai
Section 143(1)Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sanjay Garg, Judicial Member M/s. Batliboi Environmental D C I T – 14(1)(1) Engineering Ltd. 5th Floor, Aayakar Bhavan 25/26, Deonar Ancillary Indl. Vs. M.K. Road, Mumbai 400020 Estate. Deonar, Govandi (W) Mumbai 400043 PAN – AAACH1091B Appellant Respondent A C I T – 14(1)(1) M/s. Batliboi Environmental Room No. 460, 4th Floor Engineering Ltd. Aayakar Bhavan, M.K. Road Vs. 25/26, Deonar Ancillary Indl. Mumbai 400020 Estate. Deonar, Govandi (W) Mumbai 400043 PAN – AAACH1091B Appellant Respondent Assessee…

DCIT, New Delhi vs. M/S. Engineering Projects India Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed and the cross-objections of the assessee are allowed

ITA 2651/DEL/2012[2003-04]Status: DisposedITAT Delhi11 Aug 2016AY 2003-04

Bench: Shri Before Shri G.D. Agrawalbefore Shri Before Shri G.D. Agrawalg.D. Agrawal & G.D. Agrawal & And & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘B’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND G.D. AGRAWAL, VICE PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER ITA…

DCIT, New Delhi vs. M/S. Engineering Projects India Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed and the cross-objections of the assessee are allowed

ITA 2028/DEL/2012[2000-01]Status: DisposedITAT Delhi11 Aug 2016AY 2000-01

Bench: Shri Before Shri G.D. Agrawalbefore Shri Before Shri G.D. Agrawalg.D. Agrawal & G.D. Agrawal & And & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘B’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND G.D. AGRAWAL, VICE PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER ITA…

DCIT, New Delhi vs. M/S. Engineering Projectsw India Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed and the cross-objections of the assessee are allowed

ITA 281/DEL/2011[2001-02]Status: DisposedITAT Delhi11 Aug 2016AY 2001-02

Bench: Shri Before Shri G.D. Agrawalbefore Shri Before Shri G.D. Agrawalg.D. Agrawal & G.D. Agrawal & And & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘B’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND G.D. AGRAWAL, VICE PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER ITA…

SMCC Construction India Ltd. v. ACIT (220 Taxmann 354) — Cited in 12 Judgments | BharatTax