Sugar Factory & Oils Mills (P) Ltd. v. CIT

125 ITR 293Supreme Court of India1980#971 most cited

What is Sugar Factory & Oils Mills (P) Ltd. v. CIT authority for?

Expenditure incurred for improving business operations or facilitating business conduct, even if the advantage endures indefinitely, is generally on revenue account if it leaves the fixed capital untouched.

110

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2026.

Also referred to as

L.H. Sugar Factory & Oil Mills (P) Ltd. v. CIT · 125 ITR 293 · SC · revenue expenditure · enduring benefit · business operations · fixed capital untouched · facilitating business

Sections most often in play

Section 143(3)Section 254

Issues it is cited on

recognised provident fundsection 50bsection 43b(f)approved gratuity fundsection 40a(9)test of enduring benefitsection 211wholly and exclusively for businesssection 62section 35ddsection 35denduring benefit

Judgments citing Sugar Factory & Oils Mills (P) Ltd. v. CIT

M/S Zeenath Transport Company, Bellary vs. The Assistant Commissioner of Income Tax Circle-1, Bellary

In the result, appeal filed by the assessee stands partly allowed as indicated herein above

ITA 1780/BANG/2018[2012-13]Status: DisposedITAT Bangalore18 Aug 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Siva Prasad Reddy, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 135Section 37Section 37(1)

…ort promotion fund made by the assessee for promoting its business interest by augmenting exports was held to be incurred and laid out wholly and exclusively for the purpose of the assessee's business. In L.H. Sugar Factory and Oil Mills P. Ltd. v. CIT [1980] 125 ITR 293(SC) the Hon’ble Supreme Court allowed the contribution made by a sugarcane factory for construction of a road, at the request of the District Collector. Following this decision, Hon'ble Kerala High Court in Co-operative Sugars Ltd.(supra) held that the contribution made by the company at the suggestion of the State Minister concerned, for sharing…

DCIT Circle 1, Tirupur vs. Eastman Exports Global Clothing (P) Limited, Tirupur

In the result, appeal filed by Revenue is dismissed

ITA 2228/CHNY/2018[2012-13]Status: DisposedITAT Chennai09 Aug 2021AY 2012-13

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.2227 & 2228/Chny/2018 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) The Deputy Commissioner Of Income Vs M/S. Eastman Exports Global Tax, Clothing Pvt.Ltd. No.10, 12, 2Nd Street, Kumar Circle-I Tirupur. Nagar South, Tirupur-641 603. Pan: Aaccc 0952E (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. T.Banusekar, C.A ""For Respondent: 07.07.2021
Section 143(3)

…he instant case, but has put up a construction of the building only for the business advantage, with the result the entire construction cost is admissible as the revenue expenditure. 9. The apex court in L. H. Sugar Factory and Oil Mills P. Ltd. v. CIT [1980] 125 ITR 293 held that the construction of roads in the case of sugar mill is revenue expenditure. Similarly, contribution to the State Housing Board for construction of tenements for the workers was also held to be revenue expenditure by the apex court in the case of CIT v. Bombay Dyeing and Manufacturing Co. Ltd. [1996] 219 ITR 521.” 8. In view of the above…

DCIT Circle 1, Tirupur vs. Eastman Exports Global Clothing (P) Limited, Tirupur

In the result, appeal filed by Revenue is dismissed

ITA 2227/CHNY/2018[2011-12]Status: DisposedITAT Chennai09 Aug 2021AY 2011-12

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.2227 & 2228/Chny/2018 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) The Deputy Commissioner Of Income Vs M/S. Eastman Exports Global Tax, Clothing Pvt.Ltd. No.10, 12, 2Nd Street, Kumar Circle-I Tirupur. Nagar South, Tirupur-641 603. Pan: Aaccc 0952E (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. T.Banusekar, C.A ""For Respondent: 07.07.2021
Section 143(3)

…he instant case, but has put up a construction of the building only for the business advantage, with the result the entire construction cost is admissible as the revenue expenditure. 9. The apex court in L. H. Sugar Factory and Oil Mills P. Ltd. v. CIT [1980] 125 ITR 293 held that the construction of roads in the case of sugar mill is revenue expenditure. Similarly, contribution to the State Housing Board for construction of tenements for the workers was also held to be revenue expenditure by the apex court in the case of CIT v. Bombay Dyeing and Manufacturing Co. Ltd. [1996] 219 ITR 521.” 8. In view of the above…

El El Hotels & Investments Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 918/DEL/2010[2006-07]Status: DisposedITAT Delhi16 Feb 2021AY 2006-07
For Appellant: Shri Ajay Wadhwa, Advocate &For Respondent: Ms Nidhi Srivastava, CIT-DR
Section 115JSection 132Section 143(3)Section 153A

…Industries Co. Ltd. vs. Inspecting assistant Commissioner (1989) 31 ITD 350 (Bang) ITAT; xix) CIT vs. B.L. Dhingra & Sons (1985) 153 ITR 167 (Del); xx) P. Orr & Sons vs. CIT (1959) 35 ITR 556 (Mad); xxi) L.H. Sugar Factory & Oil Mills (P) Ltd. vs. CIT (1980) 125 ITR 293 (SC); xxii) Lakshmiji Sugar Mills Co. (P) Ltd. vs. CIT (1971) 82 ITR 376 (SC); xxiii) CIT vs. Cominco Binani Zinc Ltd. (1993) 204 ITR 56 (Cal); xxiv) CIT vs. Todi Tea Co. Ltd. (1999) 239 ITR 28 (Cal). 15 14. The ld. DR, on the other hand, submitted that the Tribunal has already dealt with all the three issues and has already held the payment to…

Kellogg India P.Ltd, Mumbai vs. Assistant Commissioner of Income Tax 15(2)(1), Mumbai

The appeal stands partly allowed in terms of our above order

ITA 137/MUM/2018[2013-14]Status: DisposedITAT Mumbai07 Sept 2020AY 2013-14

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode)

For Appellant: Shri Akhtar H. Ansari-Ld. DR
Section 143(3)Section 144C(5)Section 92(1)Section 926

…bly while leaving the fixed capital untouched, the expenditure would be on revenue account, even though the advantage may endure for an indefinite future. Considering the same, Hon’ble Supreme Court in the case of L.H.Sugar Factory & Oil Mills P. Ltd. V/s CIT 125 ITR 293 held that construction of approach roads to the factory were undoubtedly advantageous to the business of the assessee as they facilitated the transportation of goods from factory to market and vice versa. Therefore, there could be no doubt that the construction of roads facilitated the business operations of the assessee and enabled the managemen…

State Bank of India, Mumbai vs. Addl CIT RG 2(2), Mumbai

In the result, the appeal filed by the assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 6482/MUM/2010[2000-01]Status: DisposedITAT Mumbai06 Mar 2020AY 2000-01

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6482 /Mum/2010 (निर्धारण वर्ा / Assessment Year: 2000-01) State Bank Of India बिधम/ Acit Range-2(2) Mumbai. Financial Reporting, Vs. Compliance & Taxation Dept. Mumbai-400021. Ita. No. 6822/Mum/2010 (निर्धारण वर्ा / Assessment Year: 2000-01) Acit Range-2(2) बिधम/ State Bank Of India Mumbai. Financial Reporting, Vs. Compliance & Taxation Dept. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacs8577K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Girish Dave/Urvi Mehta Revenue By: Shri Awungshi Gimson (Dr) सुनवाई की तारीख / Date Of Hearing: 12/12/2019 घोषणा की तारीख /Date Of Pronouncement: 06/03/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeals Against The Order Dated 21.07.2010 Passed By The Commissioner Of Income Tax (Appeals)-5, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2000-01. Ita. No.6482/M/2010 6822/M/2010 A.Y. 2000-01 2. The Assessee Has Filed The Present Appeal Against The Order Dated 21.07.2010 Passed By The Commissioner Of Income Tax (Appeals)-05, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2000- 01. 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Girish Dave/Urvi MehtaFor Respondent: Shri Awungshi Gimson (DR)
Section 14ASection 43D

…stors and therefore, he treated this expense as capital in nature. We noted that this issue is squarely covered by the decision of Hon’ble Supreme Court in the case of Empire Jute Co. Ltd. Vs. CIT (124 ITR i), L. H. Sugar Factor & Oil Mills Pvt. Ltd. Vs. CIT (125 ITR 293), CIT vs. Malayalam Plantations Ltd. (53 ITR 140), Sassoon J. David & Co. Pvt. Ltd. Vs. CIT (118 ITR 261). From the above judgments of Hon'ble Supreme Court, we will reproduce the findings of one of the judgments of Hon’ble Supreme Court in the case of Malayalam Plantations Ltd. (supra), wherein Hon'ble Court was concerned whether, Estate Duty pa…

Contour Entertainment Inc., Mumbai vs. DCIT (It) 2(1)(1), Mumbai

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

ITA 2416/MUM/2017[2013-14]Status: DisposedITAT Mumbai02 Mar 2020AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2416/Mum/2017 (निर्धारण वर्ा / Assessment Year:2013-14) Contour Entertainment Inc. बिधम/ Dcit(It) 2(1)(1) C/O Rashmi Modi & Co. Air Building, Mumbai. Vs. Chartered Accountants, 7, Vallabhji Kanji Building, 173/175, Princess Street, Opp. Corporation Bank, Princess Street, Marine Lines, Mumbai-400002. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecc3711D (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: None Revenue By: Shri V. Sreekar (Dr) सुनवाई की तारीख / Date Of Hearing: 09/01/2020 घोषणा की तारीख /Date Of Pronouncement: 02/03/2020 आदेश / O R D E R Per Shamim Yahya, Am: This Appeal By The Assessee Is Directed Against The Order Of The Assessing Officer Dated 23.01.2017 Passed To Pursuant Directions Of The Dispute Resolution Panel (‘Drp' For Short) U/S 144C(13) Of The Income Tax Act, 1961 & Pertains To A.Y.2013-14. 2. The Grounds Of Appeal As Read: -

For Appellant: NoneFor Respondent: Shri V. Sreekar (DR)
Section 144Section 144C(13)

…e Hon'ble Supreme Court in the case of CIT Vs. Calcutta Agency Ltd. 19 ITR 191 (SC) and Lakshimaratan Cotton Mills Co. Ltd. Vs. CII 73 ITR 634 (SC). ITA. NO.2416/M/2017 A.Y.2013-14 3.2.13 In yet another case of L.H. Sugar Factory & Oil Mills (P) Ltd. Vs. CIT 125 ITR 293(SC), it was held that where an assessee claims a deduction, the onus is on him to prove al material facts on record to substantiate his claim. Hon'ble Gujarat High Court in the case of CIT Vs. Chandravilas Patel 164 ITR 102 (Gui) held that mere production of vouchers in support of the claim for deduction of the expenditure would not prove the cla…

Mumbai International Airport P.Ltd, Mumbai vs. DCIT 10(2)(2), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2018/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Soodmumbai International Airport Vs. Dcit,Circle-10(2)(2) Private Limited Room No.209,Aaykar Bhawan Finance Department M.K.Road 1St Floor, Terminal 1B Mumbai-400 020 Chhatrapati Shivaji Internaitonal Airport Santacruz (E) Mumbai-400 099 Pan/Gir No.Aaecm6285C (Appellant) .. (Respondent) & Dcit-10(2)(2) Vs. Mumbai International Room No.216-A,Aaykar Bhawan Airport Private Limited M.K.Road Finance Department, 1St Floor, Terminal 1B Mumbai-400 020 Chhatrapati Shivaji Internaitonal Airport Santacruz (E) Mumbai-400 099

Section 143(3)Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER Mumbai International Airport Vs. DCIT,Circle-10(2)(2) Private Limited Room No.209,Aaykar Bhawan Finance Department M.K.Road 1st Floor, Terminal 1B Mumbai-400 020 Chhatrapati Shivaji Internaitonal Airport Santacruz (E) Mumbai-400 099 PAN/GIR No.AAECM6285C (Appellant) .. (Respondent) & DCIT-10(2)(2) Vs. Mumbai International Room No.216-A,Aaykar Bhawan Airport Private Limited M.K.Road Finance Department, 1st Floor, Terminal 1B Mumbai-400 020 Chhatrapati Shivaji Internaitonal Airp…

Joint Commissioner of Income-Tax-Range-1, Bilaspur vs. South Eastern Coalfields Limited, Bilaspur

The appeals of the assessee are partly allowed for statistical purposes and the appeal of the Revenue in ITA

ITA 3/BIL/2012[2008-09]Status: DisposedITAT Raipur06 Nov 2019AY 2008-09

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm Sl.

For Appellant: S/ShriAjitKorde, S.R. RaoFor Respondent: ShriR.K. Singh
Section 143(3)Section 147Section 148Section 220(2)

…rabani Railway station to mines of the assessee at Sarashatali, West Bengal. Whether this is a business expenditure or not? We find that this issue has been answered by Hon’ble Apex Court in the case of L. H. Sugar Factory & Oils Mills (P) Ltd. Vs. CIT (1980) 125 ITR 293 (SC), wherein the Apex Court at pages 297 and 299 has held as under: “The amount of Rs. 50,000 was contributed by the assessee under the Sugarcane Development Scheme towards meeting the cost of construction of roads in the area around the factory. Now, there can be no doubt that the construction of roads in the area around the factory was conside…

Joint.Commissioner of Income Tax Range -I, Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

The appeals of the assessee are partly allowed for statistical purposes and the appeal of the Revenue in ITA

ITA 21/BIL/2012[2006-07]Status: DisposedITAT Raipur06 Nov 2019AY 2006-07

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm Sl.

For Appellant: S/ShriAjitKorde, S.R. RaoFor Respondent: ShriR.K. Singh
Section 143(3)Section 147Section 148Section 220(2)

…rabani Railway station to mines of the assessee at Sarashatali, West Bengal. Whether this is a business expenditure or not? We find that this issue has been answered by Hon’ble Apex Court in the case of L. H. Sugar Factory & Oils Mills (P) Ltd. Vs. CIT (1980) 125 ITR 293 (SC), wherein the Apex Court at pages 297 and 299 has held as under: “The amount of Rs. 50,000 was contributed by the assessee under the Sugarcane Development Scheme towards meeting the cost of construction of roads in the area around the factory. Now, there can be no doubt that the construction of roads in the area around the factory was conside…

M/S. B U Bhandari Tempo, Pune vs. Assistant Commissioner of Income Tax, Pune

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

ITA 439/PUN/2017[2013-14]Status: DisposedITAT Pune28 Oct 2019AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri S.S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.439/Pun/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri V.L. JainFor Respondent: Shri S.P. Walimbe
Section 143(3)Section 5

…is wholly & exclusively related to the business of the assessee. This proposition has been laid down by the Hon'ble Supreme Court in the case of CIT vs. Calcutta Agency Ltd. (19 ITR 191). 3.2.2 In the case of L. H. Sugar Factory & Oil Mills (P.) Ltd. Vs. CIT (125 ITR 293) (SC), it has been held that when an assessee claims a deduction the onus is on him to bring all material facts on record to substantiate his claim. 3.3.3 In the written submission filed, Ld. Counsel of the appellant has not been able to justify the claim of various expenses particularly keeping in. view of the fact that no business is being carr…

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

In the result, the appeal filed by the Revenue in ITA

ITA 2283/CHNY/2018[2014-15]Status: DisposedITAT Chennai25 Sept 2019AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

In the result, the appeal filed by the Revenue in ITA

ITA 2282/CHNY/2018[2013-14]Status: DisposedITAT Chennai25 Sept 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

In the result, the appeal filed by the Revenue in ITA

ITA 2281/CHNY/2018[2012-13]Status: DisposedITAT Chennai25 Sept 2019AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

In the result, the appeal filed by the Revenue in ITA

ITA 2280/CHNY/2018[2011-12]Status: DisposedITAT Chennai25 Sept 2019AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

DCIT Circle 1, Tirupur vs. Eastman Exports Global Clothing (P) Limited, Tirupur

In the result, both the appeals filed by the Revenue stand dismissed

ITA 1677/CHNY/2019[2016-17]Status: DisposedITAT Chennai12 Sept 2019AY 2016-17

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.1676 & 1677/Chny/2019 "नधा"रण वष" /Assessment Years : 2013-14 & 2016-17

For Appellant: Shri AR.V. Sreenivasan, JCITFor Respondent: Sh. T. Banusekar, CA

…he instant case, but has put up a construction of the building only for the business advantage, with the result the entire construction cost is admissible as the revenue expenditure. 9. The apex court in L. H. Sugar Factory and Oil Mills P. Ltd. v. CIT [1980] 125 ITR 293 held that the construction of roads in the case of sugar mill is revenue expenditure. Similarly, contribution to the State Housing Board for construction of tenements for the workers was also held to be revenue expenditure by the apex court in the case of CIT v. Bombay Dyeing and Manufacturing Co. Ltd. [1996] 219 ITR 521.” 8 I.T.A. Nos.1676 & 16…

DCIT Circle 1, Tirupur vs. Eastman Exports Global Clothing (P) Limited, Tirupur

In the result, both the appeals filed by the Revenue stand dismissed

ITA 1676/CHNY/2019[2013-14]Status: DisposedITAT Chennai12 Sept 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.1676 & 1677/Chny/2019 "नधा"रण वष" /Assessment Years : 2013-14 & 2016-17

For Appellant: Shri AR.V. Sreenivasan, JCITFor Respondent: Sh. T. Banusekar, CA

…he instant case, but has put up a construction of the building only for the business advantage, with the result the entire construction cost is admissible as the revenue expenditure. 9. The apex court in L. H. Sugar Factory and Oil Mills P. Ltd. v. CIT [1980] 125 ITR 293 held that the construction of roads in the case of sugar mill is revenue expenditure. Similarly, contribution to the State Housing Board for construction of tenements for the workers was also held to be revenue expenditure by the apex court in the case of CIT v. Bombay Dyeing and Manufacturing Co. Ltd. [1996] 219 ITR 521.” 8 I.T.A. Nos.1676 & 16…

Solarfield Energy Private Limited, Mumbai vs. ACIT Circle-2(3)(2), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be partly allowed

ITA 755/MUM/2018[2014-15]Status: DisposedITAT Mumbai19 Jul 2019AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.755/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2014-15) Solarfield Energy Pvt. Ltd. बिधम/ Acit, Circle-2(3)(2) 21, 3Rd Floor, Sethi Mansion Aayakar Bhavan, Maharashi Vs. Kumtha Street, Ballard Karve Marg, Mumbai- Estate, Mumbai-400038. 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaocs4380A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Vijay Mehta Revenue By: Shri Chaudhary Arun Kumar Singh (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 16/07/2019 घोषणा की तारीख /Date Of Pronouncement: 19/07/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 18.12.2017 Passed By The Commissioner Of Income Tax (Appeals) -6, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2014- 15. 2. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Vijay MehtaFor Respondent: Shri Chaudhary Arun Kumar
Section 115JSection 143(1)Section 143(2)

…harges is revenue in nature, therefore, no disallowance is required and in support of this contention, the Ld. Representative of the assessee has placed reliance upon the law settled by the Supreme Court titled as Sugar Factory and oil Mills (P) Ltd. Vs. CIT (125 ITR 293) and Lakshmiji Sugar Mills Co. P. Ltd. Vs. CIT (82 ITR 376) and CIT Vs. Bombay Dyeing and Manufacturing Co. Ltd. (219 ITR 521) and CIT Vs. Coats Viyella India Ltd. (253 ITR 667) and CIT Vs. Excel Industries Ltd. (122 ITR 995). However, on the other hand, the Ld. Representative of the Department has refuted the said contention. The factual positio…

M.S Vibhutigudda Mines Private Limited, Bellary vs. The Assistant Commissioner of Income Tax Circle-1, Bellary

In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed

ITA 2843/BANG/2018[2012-13]Status: DisposedITAT Bangalore03 Jul 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Year : 2012-13 M/S. Vibhutigudda Mines Pvt. Ltd., Vs. The Assistant Commissioner No.60/356-A, “Modi Bhavan” Of Income Tax, Hospet Road, Allipur, Circle – 1, ‘Aaykar Bhavan’ Bellary – 583 105. Staff Road, Fort, Pan : Aaacv 5851 D Bellary – 583 103. Appellant Respondent Assessee By : Shri. B. S. Balachandran, Advocate Revenue By : Shri. A. Ramesh Kumar, Jcit Date Of Hearing : 07.05.2019 Date Of Pronouncement : 03.07.2019

For Appellant: Shri. B. S. Balachandran, AdvocateFor Respondent: Shri. A. Ramesh Kumar, JCIT
Section 143(1)Section 143(3)Section 14ASection 37(1)

…ort promotion fund made by the assessee for promoting its business interest by augmenting exports was held to be incurred and laid out wholly and exclusively for the purpose of the assessee's business. In L.H. Sugar Factory and Oil Mills P. Ltd. v. CIT [1980] 125 ITR 293(SC) the Hon’ble Supreme Court allowed the contribution made by a sugarcane factory for construction of a road, at the request of the District Collector. Following this decision, Hon'ble Kerala Page 6 of 7 High Court in Co-operative Sugars Ltd.(supra) held that the contribution made by the company at the suggestion of the State Minister concerned,…

DCIT 1(2)(1), Mumbai vs. Lic Nomura Mutual Fund Asset Management Co. Ltd, Mumbai

ITA 3823/MUM/2017[2011-12]Status: DisposedITAT Mumbai12 Jun 2019AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Mrs. Nilu Jaggi, DRFor Respondent: Shri Vijay Mehta, AR
Section 143(3)

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 3823/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2011-12) The Dy. Commissioner of LIC Nomura Mutual Fund Income Tax, Ward 1(2)-1, Asset Management Co. Ltd. R.No. 535, 5th Floor, Aayakar 4th Floor, Industrial Vs. Bhavan, M.K. Road, Mumbai- Assurance Bldg., 400 020 Churchgate, Mumbai-400 020 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PA…