Subramaniam Bros. v. CIT

258 ITR 306High Court2002#4897 most cited

What is Subramaniam Bros. v. CIT authority for?

Expenditure incurred on the higher education or training of a director's son or daughter abroad is not allowable as a business deduction if it does not pertain to the assessee's business and lacks a direct business connection.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2020.

Also referred to as

Subramaniam Bros. v. CIT · CIT v. R.K.K.R. Steels Pvt. Ltd. · business expenditure · director's son training abroad · higher education expenses · business connection · Section 37(1)

Judgments citing Subramaniam Bros. v. CIT

ITO WD 8(2)(1), Mumbai vs. Haldyn Glass Gujarat Ltd, Mumbai

ITA 3069/MUM/2014[2004-05]Status: DisposedITAT Mumbai01 Jan 2016AY 2004-05
For Respondent: Ms. Kusum Bansal-DR
Section 10(14)Section 143(3)Section 254(1)Section 37

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, “एच” ” ” ” खंडपीठ अिधकरण खंडपीठ खंडपीठ मुंबई खंडपीठ मुंबई मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”,BENCH सव"ी राजे"", लेखा सद"य एवं संदीप गोसांई, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Sandeep Gosain,Judicial Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.3069 3069 /Mum/ 2014 ,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2004-05 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" 3069 3069 Income tax Officer M/s. Haldyn Glass Gujarat Ltd. Ward-8(2)(1) 9, Gayatri Commercial Complex Room No.212, 2nd Floor Mittal Estate, Andheri Kur…

T.V.Sundaram Iyengar & Sons Limited, Madurai vs. DCIT, Madurai

In the result, the appeal of the assessee is dismissed

ITA 2777/CHNY/2014[2010-11]Status: DisposedITAT Chennai03 Jul 2015AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.2777/Mds/2014 "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: Sh.S.A. BalasubramanyanFor Respondent: Sh. P. Radhakrishnan, JCIT
Section 14A

…y for the purpose of business. The Ld.counsel placed reliance on the judgment of the Delhi High Court in Kostub Investment Ltd. v. CIT (2014 365 ITR 436. According to the Ld. counsel, the judgments of Madras High Court in CIT v. RKKR Steels P. Ltd. (2002) 258 ITR 306 and in K. Subramaniam Bros v. CIT 250 ITR 769 are not applicable to the facts of the case. 4. On the contrary, Sh. P. Radhakrishnan, the Ld. Departmental Representative, submitted that admittedly the children of the Directors were sent to foreign for education and the expenditures were incurred by the assessee-company. According to the Ld. D…

Natco Exports Pvt Ltd

The appeal is dismissed

ITA/150/2012HC Delhi12 Mar 2012
Section 260ASection 37

…ning did not pertain to the assessee‟s business. In doing so, the Karnataka High Court concurred with the ratios of case laws of CIT vs. Hindustan Hosiery Ind. 209 ITR 383, M. Subramanium Brothers vs. CIT 250 ITR 769 and CIT vs. R.K.K.R. Steels Pvt. Ltd. 258 ITR 306. As there is no business connection between the expenditure incurred on higher education of Ruchika Grover who went abroad for doing M.Sc. in Entrepreneurship immediately after completing her graduation and there being no history of the appellant company as far as sending its workforce abroad for training which can be said to have relation…

Natco Exports Pvt Ltd

The appeal is dismissed

ITA - 150 / 2012HC Delhi12 Mar 2012
Section 260ASection 37

…ning did not pertain to the assessee‟s business. In doing so, the Karnataka High Court concurred with the ratios of case laws of CIT vs. Hindustan Hosiery Ind. 209 ITR 383, M. Subramanium Brothers vs. CIT 250 ITR 769 and CIT vs. R.K.K.R. Steels Pvt. Ltd. 258 ITR 306. As there is no business connection between the expenditure incurred on higher education of Ruchika Grover who went abroad for doing M.Sc. in Entrepreneurship immediately after completing her graduation and there being no history of the appellant company as far as sending its workforce abroad for training which can be said to have relation…