Udaipur, Rajasthan v. Mcdowell and Co. Limited

10 SCC 755Reported decision2009#1700 most cited

What is Udaipur, Rajasthan v. Mcdowell and Co. Limited authority for?

Furnishing a bank guarantee does not constitute "actual payment" for the purpose of claiming deductions for expenditure under Section 43B of the Income Tax Act, as the provision mandates actual payment, not deemed payment.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2019.

Also referred to as

Udaipur · Rajasthan v. Mcdowell and Co. Limited · CIT v. Mcdowell · Section 43B · actual payment · deemed payment · bank guarantee · deduction of expenditure · condition precedent · income tax act · payment requirement

Judgments citing Udaipur, Rajasthan v. Mcdowell and Co. Limited

M/S GLOBAL ENTROPOLIS (VIZAG) PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, both the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 2927/BANG/2018[2015-16]Status: DisposedITAT Bangalore12 Jul 2019AY 2015-16

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Ananthan, C.AFor Respondent: Shri Nagendra Prasad, CIT
Section 10ASection 56

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.2927 & 2928/Bang/2018 Assessment year : 2014-15 & 2015-16 Global Entropolis (vizag) Pvt. Ltd., Vs. The Asst. Commissioner of Income-tax, No.40/43, ‘Nagashree Chambers’, Central Circle-3(1)(2), 8th Main, 4th Cross, RMV Extension, Bengaluru. Sadashivanagar, Bengaluru-560 080. PAN – AADCG 1109J. APPELLANT RESPONDENT Appellant by : Shri Ananthan, C.A Respondent by : Shri Nagendra Prasad, CIT Date of hearing : 17.06.2019 Date of Pronouncement : 12.07.2019…

THE ASSISTANT COMMISSIONER OF vs. M/S H.H. CEMENT PRODUCTS

WA/5798/2011HC Karnataka23 Mar 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 39(1)Section 4Section 59

…o indication of different legislative intent. In the instant case, the general words. “All kinds of Bricks” precede the specified words. (v) In Commissioner of Income Tax, Udaipur, Rajasthan vs. Macdowell and Company 24 Limited, [(2009) 10 SCC 755], it was held that when particular words pertaining to a class, category or genus are followed by general words, the general words are construed as limited to the things of the same kind as those specified. (vi) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 7…

M/S.S B MINERALS vs. STATE OF KARNATAKA

WP/17000/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

M/S KUMARASWAMY MINERAL EXPORTS LTD vs. STATE OF KARNATAKA

WP/15432/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

M/S GAVISIDDESWARA ENTERPRISES vs. THE STATE OF KARNATAKA

WP/17583/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

SMT.R.MALLAMMA vs. STATE OF KARNATAKA

WP/31145/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

S V SRINIVASULU S/O LATE S.V.CHETTY vs. THE STATE OF KARNATAKA

WP/15795/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

SRI. M.SRINIVASULU vs. STATE OF KARNATAKA

WP/15985/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

M/S MEHBOOB TRANSPORT COMPANY vs. STATE OF KARNATAKA

WP/15954/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

M/S. S.B MINERALS vs. STATE OF KARNATAKA

WP/31129/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

M/S GOGGA GURUSANTHIAH & BROS vs. STATE OF KARNATAKA

WP/16145/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

M/S. THE SANDUR MANGANESE & IRON ORE LTD, vs. STATE OF KARNATAKA

WP/31148/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

SRI.S.A.THAWAB vs. STATE OF KARNATAKA

WP/10712/2009HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

M/S B ASHWATHNARAYANA SINGH & CO., vs. STATE OF KARNATAKA & OTHERS

WP/31327/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

H N PREMAKUMAR S/O LATE H.N.N. SETTY vs. STATE OF KARNATAKA REP BY ITS SECRETARY

WP/6721/2009HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

BANASHANKARI IRON ORE MINES vs. THE STATE OF KARNATAKA

WP/31184/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

M/S SANDUR MANGANESE AND IRON ORE LTD vs. STATE OF KARNATAKA

WP/29222/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

M/S KUMARASWAMY MINERAL EXPORTS vs. STATE OF KARNATAKA

WP/31191/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

M/S TRIDENT MINERALS & OTHERS vs. STATE OF KARNATAKA

WP/30928/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

M/S NADEEM MINERALS vs. STATE OF KARNATAKA

WP/15809/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…interpreted by application of the principle of ejusdem generis. In this regard, reliance was placed on Commissioner of Income tax, Udaipur, Rajasthan vs. Mcdowell and Co. Limited [(2009) 10 SCC 755] (Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604] (M.K.Ranganathan) and M/s.Parakh Foods Limited vs. State of A.P. [AIR (2008) SCC 2012] (M/s.Parakh Foods Limited). He contended that the expression ‘a body’ to be notified by the State Government must be an instrumentality of the State Government or a body which…

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Udaipur, Rajasthan v. Mcdowell and Co. Limited (10 SCC 755) — Cited in 66 Judgments | BharatTax