Tajmahal Hotel v. CIT

66 ITR 303High Court1967#14333 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2020.

Also reported as

37 Taxmann.com 388

Judgments citing Tajmahal Hotel v. CIT

Hindustan Aeronautics Limited vs. Assistant Commissioner

In the result, the order of the

ITA/404/2016HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 14ASection 260Section 260ASection 35

…re of expenses are clearly revenue. In support of aforesaid submissions, reliance has been placed on decisions of the Supreme Court in 'EMPIRE JUTE CO. LTD. VS. CIT', (1980) 3 TAXMAN 69 (SC) and 'TAJ MAHAL HOTEL VS. COMMISSIONEROF INCOME-TAX', (1967) 66 ITR 303 (AP). 9 7. Alternatively it is submitted that alternatively if the expenses are held to be capital expenditure, then in terms of Section 35(1)(iv) of the Act, the same would be allowable as a deduction since, it is incurred on scientific research and the expression 'scientific research' in Section 43(4) of the Act means any activity for…

The Pr Commissioner of Income Tax vs. M/S Hindustan Aeronautics Ltd

In the result, the order of the

ITA/468/2016HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 14ASection 260Section 260ASection 35

…re of expenses are clearly revenue. In support of aforesaid submissions, reliance has been placed on decisions of the Supreme Court in 'EMPIRE JUTE CO. LTD. VS. CIT', (1980) 3 TAXMAN 69 (SC) and 'TAJ MAHAL HOTEL VS. COMMISSIONEROF INCOME-TAX', (1967) 66 ITR 303 (AP). 9 7. Alternatively it is submitted that alternatively if the expenses are held to be capital expenditure, then in terms of Section 35(1)(iv) of the Act, the same would be allowable as a deduction since, it is incurred on scientific research and the expression 'scientific research' in Section 43(4) of the Act means any activity for…

M/S. National Stock Exchange of India Ltd., Mumbai vs. Addl CIT 7(1), Mumbai

In the result, the appeal of the assessee in ITA No

ITA 2687/MUM/2011[2007-08]Status: DisposedITAT Mumbai16 Oct 2019AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am

Section 10Section 143(3)Section 14A

…iability to pay estate duty and the discharge by an assessee. It was obviously a purpose unconnected with the business of the assessee. The other two decisions, viz., Uttar Bharat Exchange Ltd. v. CIT [1965] 55 ITR 550 (Punj) and Taj Mahal Hotel v. CIT [1967] 66 ITR 303 (AP) refer to the expenditure incurred by an assessee on alterations and additions made by an assesses in leasehold premises. No doubt, such expenditure was held to be of capital nature. We fail to understand how those decisions have any bearing on the point in issue before us. 14. Having regard to the above discussion, the question posed before u…

Deputy Commissioner of Income Tax 3(3)(1), Mumbai vs. Rama Cylinders Private Limited, Mumbai

In the result, appeal of the revenue is dismissed

ITA 7337/MUM/2017[2013-14]Status: DisposedITAT Mumbai11 Sept 2019AY 2013-14

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm Dy. Commissioner Of Vs. M/S. Rama Cylinders Pvt. Income Tax- 3(3)(1) Ltd. Room No.609, 6Th Floor 181, Maker Tower, Aayakar Bhavan “E”, Cuffe Parade, M.K.Road, Mumbai – 400 005 Mumbai – 400 020 Pan/Gir No.Aaccr8653D (Appellant) .. (Respondent)

Section 115JSection 143(3)Section 14A

…iability to pay estate duty and the discharge by an assessee. It was obviously a purpose unconnected with the business of the assessee. The other two decisions, viz., Uttar Bharat Exchange Ltd. v. CIT [1965] 55 ITR 550 (Punj) and Taj Mahal Hotel v. CIT [1967] 66 ITR 303 (AP) refer to the expenditure incurred by an assessee on alterations and additions made by an assesses in leasehold premises. No doubt, such expenditure was held to be of capital nature. We fail to understand how those decisions have any bearing on the point in issue before us. 14. Having regard to the above discussion, the question posed before u…

Nunhems India Private Limited, Hyderabad vs. Asst.CIT, Circle 16(1)

In the result, the assessee’s appeal for the A

ITA 1775/HYD/2013[2009-10]Status: DisposedITAT Hyderabad05 Jul 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…liance upon the following decisions: i. Coastal Resorts India Ltd., reported in [2014] 47 Taxmann.com 384 (Kar). Page 6 of 38 ITA Nos.290 of 2011 327 of 2012 and 1775 of 2013 Nunhems India, Medchal, RR Distt. ii. Tajmahal Hotel Vs CIT, reported in [1967] 66 ITR 303 (AP). iii. Surender Madan Vs ACIT, reported in [2013] 37 Taxmann.com 388 (Del). 6.3 Having regard to the rival contentions and material placed on record, we find that the expenditure which is incurred by an assessee on the leasehold premises for carrying on its business is allowable as current repairs and as revenue expenditure. In the case befor…

Nunhems India Private Limited, R.R.Dist vs. JCIT, Range 16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 327/HYD/2012[2008-2009]Status: DisposedITAT Hyderabad05 Jul 2018AY 2008-2009

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…liance upon the following decisions: i. Coastal Resorts India Ltd., reported in [2014] 47 Taxmann.com 384 (Kar). Page 6 of 38 ITA Nos.290 of 2011 327 of 2012 and 1775 of 2013 Nunhems India, Medchal, RR Distt. ii. Tajmahal Hotel Vs CIT, reported in [1967] 66 ITR 303 (AP). iii. Surender Madan Vs ACIT, reported in [2013] 37 Taxmann.com 388 (Del). 6.3 Having regard to the rival contentions and material placed on record, we find that the expenditure which is incurred by an assessee on the leasehold premises for carrying on its business is allowable as current repairs and as revenue expenditure. In the case befor…

Nunhems India Pvt.Ltd., R.R.Dist vs. Addl.CIT, Range-16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 290/HYD/2011[2006-07]Status: DisposedITAT Hyderabad05 Jul 2018AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…liance upon the following decisions: i. Coastal Resorts India Ltd., reported in [2014] 47 Taxmann.com 384 (Kar). Page 6 of 38 ITA Nos.290 of 2011 327 of 2012 and 1775 of 2013 Nunhems India, Medchal, RR Distt. ii. Tajmahal Hotel Vs CIT, reported in [1967] 66 ITR 303 (AP). iii. Surender Madan Vs ACIT, reported in [2013] 37 Taxmann.com 388 (Del). 6.3 Having regard to the rival contentions and material placed on record, we find that the expenditure which is incurred by an assessee on the leasehold premises for carrying on its business is allowable as current repairs and as revenue expenditure. In the case befor…

Tajmahal Hotel v. CIT (66 ITR 303) — Cited in 7 Judgments | BharatTax