South Eastern Coal Fields Ltd. v. JCIT Nagpur

85 ITD 608Income Tax Appellate Tribunal#8005 most cited

What is South Eastern Coal Fields Ltd. v. JCIT Nagpur authority for?

Expenditure is capital if it results in an asset of enduring advantage, which requires looking at the nature of the payment and the asset acquired, as well as the aim and object of the expenditure.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Also referred to as

South Eastern Coal Fields Ltd. v. JCIT · 85 ITD 608 · capital vs revenue expenditure · nature of expenditure · asset acquired · enduring advantage

Issues it is cited on

section 31(3)section 24asection 35esection 205section 9(1)(ii)section 269uasection 75section 52section 211section 115jainterest under section 201(1a)section 32(1)(ii)

Judgments citing South Eastern Coal Fields Ltd. v. JCIT Nagpur

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4973/DEL/2018[2009-10]Status: DisposedITAT Delhi08 Aug 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…the amount in the facts and circumstances in which he had added the same and has power to make addition not considered by ITO. 27. In further support, reliance was placed on the decision of the co- ordinate bench in the case of South Eastern Coalfields Ltd 85 ITD 608 and Metropolitan Trading Co. 89 ITD 662. 28. We have given thoughtful consideration to the submissions of the ld. DR. In our considered opinion, the Hon'ble High Court of Delhi in the case of Sardari Lal and Company [supra] has answered all the questions raised by the ld. DR. Relevant findings of the Hon'ble High Court read as under: “6. A simi…

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4972/DEL/2018[2011-12]Status: DisposedITAT Delhi08 Aug 2023AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…the amount in the facts and circumstances in which he had added the same and has power to make addition not considered by ITO. 27. In further support, reliance was placed on the decision of the co- ordinate bench in the case of South Eastern Coalfields Ltd 85 ITD 608 and Metropolitan Trading Co. 89 ITD 662. 28. We have given thoughtful consideration to the submissions of the ld. DR. In our considered opinion, the Hon'ble High Court of Delhi in the case of Sardari Lal and Company [supra] has answered all the questions raised by the ld. DR. Relevant findings of the Hon'ble High Court read as under: “6. A simi…

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4971/DEL/2018[2010-11]Status: DisposedITAT Delhi08 Aug 2023AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…the amount in the facts and circumstances in which he had added the same and has power to make addition not considered by ITO. 27. In further support, reliance was placed on the decision of the co- ordinate bench in the case of South Eastern Coalfields Ltd 85 ITD 608 and Metropolitan Trading Co. 89 ITD 662. 28. We have given thoughtful consideration to the submissions of the ld. DR. In our considered opinion, the Hon'ble High Court of Delhi in the case of Sardari Lal and Company [supra] has answered all the questions raised by the ld. DR. Relevant findings of the Hon'ble High Court read as under: “6. A simi…

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4970/DEL/2018[2008-09]Status: DisposedITAT Delhi08 Aug 2023AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…the amount in the facts and circumstances in which he had added the same and has power to make addition not considered by ITO. 27. In further support, reliance was placed on the decision of the co- ordinate bench in the case of South Eastern Coalfields Ltd 85 ITD 608 and Metropolitan Trading Co. 89 ITD 662. 28. We have given thoughtful consideration to the submissions of the ld. DR. In our considered opinion, the Hon'ble High Court of Delhi in the case of Sardari Lal and Company [supra] has answered all the questions raised by the ld. DR. Relevant findings of the Hon'ble High Court read as under: “6. A simi…

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4969/DEL/2018[2007-08]Status: DisposedITAT Delhi08 Aug 2023AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…the amount in the facts and circumstances in which he had added the same and has power to make addition not considered by ITO. 27. In further support, reliance was placed on the decision of the co- ordinate bench in the case of South Eastern Coalfields Ltd 85 ITD 608 and Metropolitan Trading Co. 89 ITD 662. 28. We have given thoughtful consideration to the submissions of the ld. DR. In our considered opinion, the Hon'ble High Court of Delhi in the case of Sardari Lal and Company [supra] has answered all the questions raised by the ld. DR. Relevant findings of the Hon'ble High Court read as under: “6. A simi…

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4968/DEL/2018[2006-07]Status: DisposedITAT Delhi08 Aug 2023AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…the amount in the facts and circumstances in which he had added the same and has power to make addition not considered by ITO. 27. In further support, reliance was placed on the decision of the co- ordinate bench in the case of South Eastern Coalfields Ltd 85 ITD 608 and Metropolitan Trading Co. 89 ITD 662. 28. We have given thoughtful consideration to the submissions of the ld. DR. In our considered opinion, the Hon'ble High Court of Delhi in the case of Sardari Lal and Company [supra] has answered all the questions raised by the ld. DR. Relevant findings of the Hon'ble High Court read as under: “6. A simi…

M/S Karnataka Emta Coal Mines Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2139/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

…atents, copyrights, trademarks, licenses, franchises, etc. and all these assets which are not manufactured or produced overnight but are brought into existence by experience and reputation.” 8.29 In the case of South Eastern Coal Fields Ltd. Vs. JCIT Nagpur (85 ITD 608) (Nag.) the coordinate Bench of Nagpur considered similar issue and held as under:- “11.6 As regards the nature of expenditure, it is necessary to look into the nature of payment as well as the nature of asset acquired by the assessee to ascertain as to whether a particular expenditure is capital or revenue in ITA Nos.2135 to 2139/Bang/2018 M/s. K…

M/S Karnataka Emta Coal Mines Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2138/BANG/2018[2013-14]Status: DisposedITAT Bangalore14 Nov 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

…atents, copyrights, trademarks, licenses, franchises, etc. and all these assets which are not manufactured or produced overnight but are brought into existence by experience and reputation.” 8.29 In the case of South Eastern Coal Fields Ltd. Vs. JCIT Nagpur (85 ITD 608) (Nag.) the coordinate Bench of Nagpur considered similar issue and held as under:- “11.6 As regards the nature of expenditure, it is necessary to look into the nature of payment as well as the nature of asset acquired by the assessee to ascertain as to whether a particular expenditure is capital or revenue in ITA Nos.2135 to 2139/Bang/2018 M/s. K…

M/S Karnataka Emta Coal Mines Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2137/BANG/2018[2012-13]Status: DisposedITAT Bangalore14 Nov 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

…atents, copyrights, trademarks, licenses, franchises, etc. and all these assets which are not manufactured or produced overnight but are brought into existence by experience and reputation.” 8.29 In the case of South Eastern Coal Fields Ltd. Vs. JCIT Nagpur (85 ITD 608) (Nag.) the coordinate Bench of Nagpur considered similar issue and held as under:- “11.6 As regards the nature of expenditure, it is necessary to look into the nature of payment as well as the nature of asset acquired by the assessee to ascertain as to whether a particular expenditure is capital or revenue in ITA Nos.2135 to 2139/Bang/2018 M/s. K…

M/S Karnataka Emta Coal Mines Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2136/BANG/2018[2011-12]Status: DisposedITAT Bangalore14 Nov 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

…atents, copyrights, trademarks, licenses, franchises, etc. and all these assets which are not manufactured or produced overnight but are brought into existence by experience and reputation.” 8.29 In the case of South Eastern Coal Fields Ltd. Vs. JCIT Nagpur (85 ITD 608) (Nag.) the coordinate Bench of Nagpur considered similar issue and held as under:- “11.6 As regards the nature of expenditure, it is necessary to look into the nature of payment as well as the nature of asset acquired by the assessee to ascertain as to whether a particular expenditure is capital or revenue in ITA Nos.2135 to 2139/Bang/2018 M/s. K…

M/S Karnataka Emta Coal Mines Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, assessee’s appeals are partly allowed for statistical purposes

ITA 2135/BANG/2018[2010-11]Status: DisposedITAT Bangalore14 Nov 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri Gudimella V.P. Pavan Kumar &
Section 32(1)(ii)Section 35ESection 37

…atents, copyrights, trademarks, licenses, franchises, etc. and all these assets which are not manufactured or produced overnight but are brought into existence by experience and reputation.” 8.29 In the case of South Eastern Coal Fields Ltd. Vs. JCIT Nagpur (85 ITD 608) (Nag.) the coordinate Bench of Nagpur considered similar issue and held as under:- “11.6 As regards the nature of expenditure, it is necessary to look into the nature of payment as well as the nature of asset acquired by the assessee to ascertain as to whether a particular expenditure is capital or revenue in ITA Nos.2135 to 2139/Bang/2018 M/s. K…

DCIT, New Delhi vs. M/S. Gujarat Guardian Ltd., New Delhi

In the result, appeal filed by the revenue against the direction of the Ld

ITA 1106/DEL/2015[2010-11]Status: DisposedITAT Delhi16 Aug 2018AY 2010-11

Bench: Shri S.K.Yadav & Shri Prashant Maharishim/S. Guajarat Guardian Ltd, Vs. Dcit, 4-7/C, Dda Shopping Centre, Circle-12(1), (Now Circle- New Friends Colony, 10(2), New Delhi Cr Building, Ip Estate, Pan: Aaacg1622K New Delhi (Appellant) (Respondent) Dcit, Vs. M/S. Guajarat Guardian Ltd, Circle-12(1), (Now Circle-10(2), 4-7/C, Dda Shopping Cr Building, Ip Estate, Centre, New Delhi New Friends Colony, New Delhi Pan: Aaacg1622K (Appellant) (Respondent)

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Smt Meeta Singh CIT DR
Section 144Section 144CSection 14A

…8 (Del)  CIT vs. Serikella Glass Works: 157 ITR 584 (Pat)  Messrs Dehri Rohtas Light Railway Co. Ltd vs. CIT 46 ITR 533 (Pat)  Rhodesia Railways vs. ITC 1 ITR 227 (PC)  Bansilal Abirchand vs. CIT 31 ITR 427 (Nag)  South Eastern Coalfields Ltd. vs. JCIT: 85 ITD 608 (Nag),  DCIT v. Eicher Motors Ltd.: 67 SOT 306 (Del – Trib)  CIT v. TVS Motors: 364 ITR 1 (HC)(Mad)  CIT vs. Sree Ayyanar Spinning and Weaving Mills Ltd.: 211 Taxmann 534 (SC)  CIT v. Shri Rama Sugar Mills: 21 ITR 191 (Mad.)  CIT v. Norinco (P.) Ltd.: ITA No. 622 of 2014 (Cal)  Super Spinning Mills Ltd. v. ACIT: 357 ITR 720 (Mad)  CIT v. In…

Dy. C.I.T.1(1), Bilaspur(Cg) vs. Jspl, Raigarh(C.G)

In the result, the appeal is partly allowed

ITA 210/BIL/2014[2009-10]Status: DisposedITAT Raipur15 Jan 2018AY 2009-10

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member Dcit-1(1), Bilaspur- Vs Jspl, 495004 Kharsia Road, Raighagh(Cg) Pan No. : Aabcj 4683 J (Appellant) .. Tsednepser Revenue By : Shri Sanjay Kumar, Dr Assessee By : Shri Mayank Jain, Ar Date Of Hearing : 12/01/2018 Date Of Pronouncement 15/01/2018 आदेश / O R D E R Per Shri N.S.Saini, Am: This Is An Appeal Filed By The Revenue Against The Order Of The Cit(A), Bilaspur, Dated 31.03.2014 For The Assessment Year 2009-2010. 2. The Sole Grievance Of The Revenue Is That The Cit(A) Erred In Deleting The Amount To The Extent Of Rs.2,10,89,707/- Out Of Disallowance Of Rs.3,36,18,098/- Made By The Ao Under The Head Corporate Social Responsibility Expenses. 3. Brief Facts Of The Case Are That The Assessee Is A Domestic Company, A Subsidiary Of Jindal Steel &.Power Limited (Jspl). It Derives Income From Power Generation & Mining. The Company Has Commenced The Commercial Generation Of Thermal Power From Its First Of The Four Units Of 250Mw Each From 08.12.2007. The Assessee Company Filed Its Income Tax Return For The Year Under Consideration Declaring

For Appellant: Shri Mayank Jain, ARFor Respondent: Shri Sanjay Kumar, DR
Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE : SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICAL MEMBER DCIT-1(1), Bilaspur- vs JSPL, 495004 Kharsia Road, Raighagh(CG) PAN No. : AABCJ 4683 J (Appellant) .. tsednepseR Revenue by : Shri Sanjay Kumar, DR Assessee by : Shri Mayank Jain, AR Date of Hearing : 12/01/2018 Date of Pronouncement 15/01/2018 आदेश / O R D E R Per Shri N.S.Saini, AM: This is an appeal filed by the Revenue against the order of the CIT(A), Bilaspur, dated 31.03.2014 for the assessment year 2009-2010. 2. The sole grievance of the Revenue is that the…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…e Sugars Ltd. 235 ITR 343 (Ker.) (vi) CIT vs. Udaipur Distillary Co. Ltd. (No. 3) 268 ITR 451 (Raj.) (vii) B and A Plantations and Industries Ltd. vs. CIT 171 CTR 266 (Gau.) (viii) DCIT v. Modi Rubber: ITA 686/Del/2005 (Del ITAT) (ix) Southern Coalfields Ltd. 85 ITD 608 (Nagpur - ITAT) (x) CIT vs Prabhu Spg. Mills (P) Ltd.: 113 TTJ 372 (ITAT - Chennai) He further submitted that The entire expenses claimed by the appellant were in the nature of ―revenue‖ expenditure and were duly accounted and fully supported by the necessary bills/vouchers. He vehemently stated that there could be no justification to make any ad…

South Eastern Coal Fields Ltd. v. JCIT Nagpur (85 ITD 608) — Cited in 14 Judgments | BharatTax