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“enduring benefit”

Business ExpensesSection 37Section 371,056 judgments

The decision most relied on for enduring benefit is Empire Jute Co. Ltd. v. CIT (124 ITR 1), cited in 622 judgments on BharatTax.

Leading authorities on enduring benefit

Empire Jute Co. Ltd. v. CIT
124 ITR 1 · 1980 · Supreme Court
622
citing judgments

Expenditure is classified as revenue or capital based on its practical business effect, necessity, or expediency, rather than solely on the juristic classification of rights; an enduring benefit does not automatically make an expenditure capital if it facilitates trading operations or business efficiency.

Madras Industrial Investment Corporation Ltd. v. CIT
225 ITR 802 · 1997 · Supreme Court
568
citing judgments

Expenditure that provides an enduring benefit should be amortized over its useful life, not allowed as a deduction in a single year, to prevent a distorted picture of profits. Specifically, premium paid on debentures for their issue should be amortized on a straight-line method over the life of the debentures.

CIT v. De Beers India Minerals (P.) Ltd.
346 ITR 467 · 2012 · High Court
371
citing judgments

For fees for technical or consultancy services to 'make available' technical knowledge or know-how under a DTAA, the service must transmit such knowledge, allowing the recipient to derive an enduring benefit and utilize it independently in the future.

Eastern Investments Ltd. v. CIT
38 ITR 601 · 1960 · Supreme Court
346
citing judgments

Expenditure must be commercially expedient for carrying on the business, and it is not for revenue authorities to dictate how an assessee should conduct its business. The court will not question the business expediency of a transaction, even if a third party also benefits.

Taparia Tools Ltd. v. JCIT
372 ITR 605 · 2015 · Supreme Court
343
citing judgments

An expenditure does not automatically become capital in nature merely because it results in some enduring benefit for the assessee; it can be treated as revenue expenditure if incurred for genuine business purposes.

Alembic Chemical Works Co. Ltd. v. CIT
177 ITR 377 · 1989 · Supreme Court
275
citing judgments

Expenditure that provides a commercial advantage of an enduring nature may still be classified as revenue expenditure if its purpose is to facilitate existing trading operations, improve business efficiency, or upgrade existing products, depending on the specific context and objective.

CIT v. Madras Auto Service (P) Ltd.
233 ITR 468 · 1998 · Supreme Court
246
citing judgments

Expenditure providing an enduring advantage, such as upfront lease rent for land, is revenue expenditure if no capital asset is acquired or generated, allowing for deduction under Section 37, even when capitalized in the books of account.

Brooke Bond India Ltd. v. CIT
225 ITR 798 · 1997 · Supreme Court
228
citing judgments

Expenditure incurred for increasing a company's share capital or expanding its capital base, such as expenses related to the issue of shares, constitutes capital expenditure. Such expenses are not deductible as revenue expenditure under Section 37(1) of the Income-tax Act, 1961, even if they incidentally benefit the business.

Judgments citing enduring benefit

DCIT (It)-2(1)(2), Air Building, Nariman Point, Mumbai vs. Dbs Bank Limited, Mumbai

ITA 4722/MUM/2023[2015-16]Status: DisposedITAT Mumbai21 Nov 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Bleι.Τ.Α. No. 3691/Mum/2023

For Appellant: Shri P.J. Pardiwala/Shri Madhur Agarwal, A/RsFor Respondent: Shri Vivek Permpurna, CIT, D/R
Section 143(3)Section 14ASection 28Section 36Section 36(1)(vii)Section 36(1)(viia)Section 36(2)Section 37(1)Section 44C

आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON

Dbs Bank Ltd (Dbs Bank Ltd., India Branches Now Converted Into Dbs Bank India Ltd), Mumbai vs. DCIT (Int Txt)-2(1)(2), Mumbai

In the result, appeal of the assessee in ITA No

ITA 3691/MUM/2023[2015-16]Status: DisposedITAT Mumbai21 Nov 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

For Appellant: Shri P.J. Pardiwala/Shri Madhur Agarwal, A/RsFor Respondent: Shri Vivek Permpurna, CIT, D/R
Section 143(3)Section 14ASection 28Section 36Section 36(1)(vii)Section 36(1)(viia)Section 36(2)Section 37(1)Section 44C

concept of securing something tangible or intangible property, corporeal or incorporeal rights so that it could be of a lasting or an enduring benefit to the enterprise. The revenue nature of expenditure, on the other hand, is operational in perspective, is solely intended for the furtherance of the enterprise. Therefore ... professional fees were paid for developing the plan to be used by the assessee in future and, therefore, the expenditure was resulting in enduring benefit to assessee. Accordingly, the expenditure was not revenue expenditure and the AO added back the same. 34. Aggrieved the assessee carried the matter before

Assistant Commissioner of Income Tax, Corporate Circle 1(1), Chennai vs. Archean Industries Private Limited, Chennai

The appeals stand dismissed

ITA 1615/CHNY/2024[2017-18]Status: DisposedITAT Chennai14 Nov 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1615/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.1589/Chny/2024 (िनधा;रणवष; / Assessment Year: 2018-19) Acit M/S. Archean Industries Private Ltd. बनाम Corporate Circle-1(1) #2, North Crescent Road, / Vs. T. Nagar, Chennai-600 017. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaca-7344-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Dr.R.Mohan Reddy, Cit & Shri M. Karthikeyan (Addl.Cit) - Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri K.M. Mohandass (Ca) - Ld.Ar

For Appellant: Dr.R.Mohan Reddy, CIT &For Respondent: Shri K.M. Mohandass (CA) - Ld.AR
Section 143(3)Section 2Section 36(1)(iii)Section 40

acquire the right to excavate the minerals and not for acquiring minerals. By making these payments, the assessee acquired a capital asset for enduring benefit. Thus, the payment so made would be capital expenditure. In the instant case, the minerals were part of the land and some mining operations were

Assistant Commissioner of Income Tax, Corporate Circle 1(1), Chennai, Nungambakkam vs. Archean Industries Private Limited, R.A. Puram, Chennai

The appeals stand dismissed

ITA 1589/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Nov 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1615/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.1589/Chny/2024 (िनधा;रणवष; / Assessment Year: 2018-19) Acit M/S. Archean Industries Private Ltd. बनाम Corporate Circle-1(1) #2, North Crescent Road, / Vs. T. Nagar, Chennai-600 017. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaca-7344-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Dr.R.Mohan Reddy, Cit & Shri M. Karthikeyan (Addl.Cit) - Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri K.M. Mohandass (Ca) - Ld.Ar

For Appellant: Dr.R.Mohan Reddy, CIT &For Respondent: Shri K.M. Mohandass (CA) - Ld.AR
Section 143(3)Section 2Section 36(1)(iii)Section 40

acquire the right to excavate the minerals and not for acquiring minerals. By making these payments, the assessee acquired a capital asset for enduring benefit. Thus, the payment so made would be capital expenditure. In the instant case, the minerals were part of the land and some mining operations were

Rockwell Collins, Inc., United States of America vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Delhi

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

ITA 2410/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

transfer of a technical plan or technical design but also deals with imparting experience and skill. Within the make available clause itself the enduring benefit would be different for all the items mentioned in it for example the enduring benefit of a technical design or know-how cannot be same ... enduring benefit coming from imparting of skill or experience. In the former case enduring benefit will outlive the enduring benefit brought in by the latter. In case of assessee company, the enduring benefit and make available fall under skill/experience which is shared by assessee company with its customers. Both

Rockwell Collins Southeast Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, Circle 3(1)(1), Civic Centre, Delhi

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

ITA 2409/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

transfer of a technical plan or technical design but also deals with imparting experience and skill. Within the make available clause itself the enduring benefit would be different for all the items mentioned in it for example the enduring benefit of a technical design or know-how cannot be same ... enduring benefit coming from imparting of skill or experience. In the former case enduring benefit will outlive the enduring benefit brought in by the latter. In case of assessee company, the enduring benefit and make available fall under skill/experience which is shared by assessee company with its customers. Both

Income Tax Officer, Ward 1, Madikeri vs. Govindappa Jayaram Doddaiah, Madapura, Kodagu

In the result, the appeal filed by assessee is allowed for statistical purposes, the revenue’s appeal is dismissed and the Cross Objection filed by the assessee is allowed

ITA 1356/BANG/2024[2021-22]Status: DisposedITAT Bangalore12 Nov 2024AY 2021-22

Bench: Shri Waseen Ahmed & Shri Soundararajan K.

For Appellant: Ms. H.D. Thejaswini, CAFor Respondent: Ms. Neha Sahay, JCIT-DR
Section 54

revenue in nature and in doing so, he failed to consider the fact that a. The interior work which was done had an enduring benefit b. The work was not done as per the requirement of the tenant c. The interior work done was capital in nature. 2) The Guidance

Govindappa Jayaram Doddiah (HUF), Kodagu vs. Income-Tax Officer, Ward-1, Madikeri

In the result, the appeal filed by assessee is allowed for statistical purposes, the revenue’s appeal is dismissed and the Cross Objection filed by the assessee is allowed

ITA 1283/BANG/2024[2021-22]Status: DisposedITAT Bangalore12 Nov 2024AY 2021-22

Bench: Shri Waseen Ahmed & Shri Soundararajan K.

For Appellant: Ms. H.D. Thejaswini, CAFor Respondent: Ms. Neha Sahay, JCIT-DR
Section 54

revenue in nature and in doing so, he failed to consider the fact that a. The interior work which was done had an enduring benefit b. The work was not done as per the requirement of the tenant c. The interior work done was capital in nature. 2) The Guidance

DCIT Central Circle 5 4, Mumbai vs. L and T Valdel Engineering Limited, Bangaluru

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4767/MUM/2023[2011-12]Status: DisposedITAT Mumbai30 Oct 2024AY 2011-12

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

other expenses as revenue in nature. The Ld.AO invoked provisions of section 37 of the Act, and was of opinion that, there is enduring benefit to the assessee resulting in improved performance, generating income due to usage of software ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 ... assessee and the observations of the Ld.CIT(A). He submitted that the expenditure incurred by the assessee towards purchase of software resulted in enduring benefit to the assessee. The Ld.DR thus placed reliance on the orders passed by the Ld.AO. A.4. On the contrary the Ld.AR submitted that, the assessee

DCIT Central Circle 5(4), Mumbai vs. L and T Valdel Engineering Limited, Bangaluru

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4715/MUM/2023[2013-14]Status: DisposedITAT Mumbai30 Oct 2024AY 2013-14

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

other expenses as revenue in nature. The Ld.AO invoked provisions of section 37 of the Act, and was of opinion that, there is enduring benefit to the assessee resulting in improved performance, generating income due to usage of software ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 ... assessee and the observations of the Ld.CIT(A). He submitted that the expenditure incurred by the assessee towards purchase of software resulted in enduring benefit to the assessee. The Ld.DR thus placed reliance on the orders passed by the Ld.AO. A.4. On the contrary the Ld.AR submitted that, the assessee

DCIT CC -5 (4), Mumbai vs. L and T Valdel Engineering Limited, Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4684/MUM/2023[2015-16]Status: DisposedITAT Mumbai30 Oct 2024AY 2015-16

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

other expenses as revenue in nature. The Ld.AO invoked provisions of section 37 of the Act, and was of opinion that, there is enduring benefit to the assessee resulting in improved performance, generating income due to usage of software ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 ... assessee and the observations of the Ld.CIT(A). He submitted that the expenditure incurred by the assessee towards purchase of software resulted in enduring benefit to the assessee. The Ld.DR thus placed reliance on the orders passed by the Ld.AO. A.4. On the contrary the Ld.AR submitted that, the assessee

DCIT Central Circle 5 4 Mumbai, Mumbai vs. L and T Valdel Engineering Limited, Bangaluru

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4683/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Oct 2024AY 2014-15

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

other expenses as revenue in nature. The Ld.AO invoked provisions of section 37 of the Act, and was of opinion that, there is enduring benefit to the assessee resulting in improved performance, generating income due to usage of software ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 ... assessee and the observations of the Ld.CIT(A). He submitted that the expenditure incurred by the assessee towards purchase of software resulted in enduring benefit to the assessee. The Ld.DR thus placed reliance on the orders passed by the Ld.AO. A.4. On the contrary the Ld.AR submitted that, the assessee

DCIT Central Circle 5 4, Mumbai vs. L and T Valdel Engineering Limited, Karnataka

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4682/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Oct 2024AY 2012-13

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

other expenses as revenue in nature. The Ld.AO invoked provisions of section 37 of the Act, and was of opinion that, there is enduring benefit to the assessee resulting in improved performance, generating income due to usage of software ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 ... assessee and the observations of the Ld.CIT(A). He submitted that the expenditure incurred by the assessee towards purchase of software resulted in enduring benefit to the assessee. The Ld.DR thus placed reliance on the orders passed by the Ld.AO. A.4. On the contrary the Ld.AR submitted that, the assessee

Larsen & Toubro Limited (Successor to M/S L & T Va;De; Engineering Limited ), Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(4) Mumbai (Earlier AO Dcitm Circle 11(5) Bangalore, Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4555/MUM/2023[2015-16]Status: DisposedITAT Mumbai30 Oct 2024AY 2015-16

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

other expenses as revenue in nature. The Ld.AO invoked provisions of section 37 of the Act, and was of opinion that, there is enduring benefit to the assessee resulting in improved performance, generating income due to usage of software ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 ... assessee and the observations of the Ld.CIT(A). He submitted that the expenditure incurred by the assessee towards purchase of software resulted in enduring benefit to the assessee. The Ld.DR thus placed reliance on the orders passed by the Ld.AO. A.4. On the contrary the Ld.AR submitted that, the assessee

Larsen & Toubro Limited (Successor to M/S L & T Valdel Engineering Limited ), Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(4), Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4554/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Oct 2024AY 2014-15

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

other expenses as revenue in nature. The Ld.AO invoked provisions of section 37 of the Act, and was of opinion that, there is enduring benefit to the assessee resulting in improved performance, generating income due to usage of software ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 ... assessee and the observations of the Ld.CIT(A). He submitted that the expenditure incurred by the assessee towards purchase of software resulted in enduring benefit to the assessee. The Ld.DR thus placed reliance on the orders passed by the Ld.AO. A.4. On the contrary the Ld.AR submitted that, the assessee

Larsen & Toubro Limited (Successor to M/S L & T Valdel Engineering Limited ), Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(4), Mumbai Earlier AO DCIT, Circle 11(5) Banglore, Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4553/MUM/2023[2013-14]Status: DisposedITAT Mumbai30 Oct 2024AY 2013-14

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

other expenses as revenue in nature. The Ld.AO invoked provisions of section 37 of the Act, and was of opinion that, there is enduring benefit to the assessee resulting in improved performance, generating income due to usage of software ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 ... assessee and the observations of the Ld.CIT(A). He submitted that the expenditure incurred by the assessee towards purchase of software resulted in enduring benefit to the assessee. The Ld.DR thus placed reliance on the orders passed by the Ld.AO. A.4. On the contrary the Ld.AR submitted that, the assessee

Larsen & Toubro Limited (Successor to M/S L & T Valdel Engineering Limited ), Mumbai vs. Assistant Commissioner of Income Tax. Central Circle 5(4) Mumbai(Earlier AO DCIT, Circle 11(5) Bangalore ), Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4552/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Oct 2024AY 2012-13

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

other expenses as revenue in nature. The Ld.AO invoked provisions of section 37 of the Act, and was of opinion that, there is enduring benefit to the assessee resulting in improved performance, generating income due to usage of software ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 ... assessee and the observations of the Ld.CIT(A). He submitted that the expenditure incurred by the assessee towards purchase of software resulted in enduring benefit to the assessee. The Ld.DR thus placed reliance on the orders passed by the Ld.AO. A.4. On the contrary the Ld.AR submitted that, the assessee

Larsen & Toubro Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 5(4), Mumbai (Earlier AO DCIT, Circle 11(5) Banglore ., Mumbai

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4551/MUM/2023[2011-12]Status: DisposedITAT Mumbai30 Oct 2024AY 2011-12

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

other expenses as revenue in nature. The Ld.AO invoked provisions of section 37 of the Act, and was of opinion that, there is enduring benefit to the assessee resulting in improved performance, generating income due to usage of software ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 ... assessee and the observations of the Ld.CIT(A). He submitted that the expenditure incurred by the assessee towards purchase of software resulted in enduring benefit to the assessee. The Ld.DR thus placed reliance on the orders passed by the Ld.AO. A.4. On the contrary the Ld.AR submitted that, the assessee

Assistant Commissioner of Income Tax-3-1-1, Mumbai vs. Ms. Samsonite South Asia Pvt. Ltd., Mumbai

In the result the appeal filed by the assessee stands dismissed

ITA 4231/MUM/2023[2011-12]Status: DisposedITAT Mumbai30 Oct 2024AY 2011-12

Bench: Beena Pillai & Shri Prabhash Shankarassessment Year: 2011-12

For Appellant: Dr. K. Shivaram Sr. Advocate & ShashiFor Respondent: Dr, Kishore Dhule – CIT D.R
Section 143(2)Section 143(3)Section 92C

Samsonite' brand without appreciating the fact that these expenses were incurred towards creating intangible rights in its favour which are capable of giving enduring benefits to the assessee company and hence are assignable over a number of years? B. Whether on the facts and in the circumstances of the case ... Sales promotion expenses' as revenue expense without appreciating the fact that these expenses facilitate increased sales over a period of time thereby ensuring enduring benefit to the assessee?" Brief facts of the case are as under: 2. The assessee, is a company incorporated under the Companies

M/S. Tirubala International Private Limited, Kanpur vs. Deputy Commissioner of Income Tax, Range-VI, Kanpur

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

ITA 147/LKW/2018[2014-15]Status: DisposedITAT Lucknow25 Oct 2024AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Tirubala International Pvt. Ltd., Deputy Commissioner Of C-7, Panki Industrial Area, Vs. Income Tax, Range-Vi, Kanpur Kanpur, U.P. Pan:Aaect2086J (Appellant) (Respondent) Assessee By: Sh. Vikas Garg, Fca Revenue By: Sh. Sanjeev Krishna Sharma, Addl Cit Dr Date Of Hearing: 02.09.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Dismissing The Appeal Of The Assessee That Was Filed Against The Order Of The Dcit-6, Kanpur Passed On 19.12.2016. The Grounds Of Appeal Are As Under:- “1. That The Ao, Has Erred In Law & On Facts In Making An Addition Of Rs. 29,164/- On Account Of Late Payment Towards Employees Contribution To Esi. 2. That The Authorities Below Have Failed To Appreciate That The Payment Of Rs.29,164 Towards Employee'S Contribution To Provident Fund Was Made Before The "Due Date" Of Filing Return Of Income U/S 139(1) Of The Income Tax Act 1961 Therefore There Could Not Be Any Addition Of The Aforesaid Amount To The Returned Income. 3. That The Authorities Below Have Failed To Appreciate That The Due Date As Mentioned In 36(1) (Va) Is To Be Read In Conjunction With Section 43B(B)

For Appellant: Sh. Vikas Garg, FCAFor Respondent: Sh. Sanjeev Krishna Sharma, Addl CIT DR
Section 139(1)Section 195Section 36(1)(va)Section 40Section 43B

like. The service should be aimed at and result in transmitting the technical knowledge, etc. so that the payer of service could derive an enduring benefit and utilize the knowledge or know how in future on his own without the aid of the service provider. By making available the technical ... like. The service should be aimed at and result in transmitting the technical knowledge, etc. so that the payer of service could derive an enduring benefit and utilize the knowledge or know-how in future on his own without the aid of the service provider. By making available the technical