← All Phrases

“test of enduring benefit”

Business ExpensesSection 37Section 3786 judgments

AVITEL POST STUDIOZ LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE 6(1)(2), MUMBAI

ITA 5242/MUM/2024[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 148Section 37(1)

some advantage may endure, if the expenditure facilitates day-to-day operations or enhances efficiency, it retains the character of revenue expenditure. The test of enduring benefit is not determinative unless it leads to creation or enhancement of a capital structure or asset. 23. In sum and substance, he submitted

THE ACIT, COCHIN vs. M/S.MFAR HOTELS & RESORTS LTD, COCHIN

In the result, the appeal by the Revenue is dismissed

ITA 335/COCH/2015[2011-12]Status: DisposedITAT Cochin27 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail: A.Y. : 2011-12 C.O. No. 13/Coch/2015 : A.Y. : 2011-12 (Arising Out Of Ita No. 335/Coch/15)

For Appellant: Shri Rajakannan, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 250

There may be cases where expenditure, even if incurred for obtaining advantage of enduring benefit, may, nonetheless, be on revenue account and the test of enduring benefit may break down. It is not every advantage of enduring nature acquired by an assessee that brings the case within the principle laid

PRIVI LIFE SCIENCES P.LTD,NAVI MUMBAI vs. CIT 24, MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 5399/MUM/2015[2011-12]Status: DisposedITAT Mumbai23 May 2025AY 2011-12

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2011-12

For Appellant: Shri Haridas Bhatt, CAFor Respondent: Shri Mahesh Pamnani (SR. DR)
Section 143(3)(ii)Section 68

same as capital expenditure solely on the ground that it will enduring benefit. 2.3. The learned CIT(A) ought to have held that test of enduring benefit fails if the expenditure is revenue field and therefore ought to have allowed the same as revenue expenditure. III Disallowance of Travelling expenses

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. VIJAY DAIRY AND FARM PRODUCTS PRIVATE LIMITED, MUSIRI , TRICHY

In the result, appeal filed by the Revenue is dismissed

ITA 483/CHNY/2024[2019-20]Status: DisposedITAT Chennai19 Mar 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mr. Nilay Baran Som, CIT
Section 133ASection 143(3)Section 69A

enduring benefit, may, none advantage, of enduring benefit, may, none-the-less, be on revenue less, be on revenue account and the test of enduring benefit may break account and the test of enduring benefit may break down. It is not every down. It is not every advantage of enduring ... revenue account, even though the advantage may endure be on revenue account, even though the advantage may endure for an indefinite future. The test of enduring benefit is therefore for an indefinite future. The test of enduring benefit is therefore for an indefinite future. The test of enduring benefit

INDUS BIOTECH LIMITED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is partly allowed for statistical\npurposes

ITA 122/PUN/2024[2019-20]Status: DisposedITAT Pune10 Jan 2025AY 2019-20
Section 115JSection 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)

there may be cases where expenditure even\nif incurred for obtaining advantage of enduring benefit, may, nonetheless,\nbe on revenue account and the test of enduring benefit may break down. It\nwas pointed out that it is not every advantage of enduring nature acquired\nby an assessee that brings ... expenditure\nwould be on revenue account, even though the advantage may endure for\nan indefinite future. Thus, it was held that the test of enduring benefit is not\na certain or conclusive test and it cannot be applied blindly and\nmechanically without regard to the particular facts and circumstances

MAHANAGAR GAS LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX

ITA 505/MUM/2024[2021-22]Status: DisposedITAT Mumbai17 Dec 2024AY 2021-22

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran

For Appellant: Shri P.P. JayramanFor Respondent: Shri R.R. Makwana, Sr.DR
Section 143(1)Section 143(3)

there may be cases where expenditure even if incurred for obtaining advantage of enduring benefit, may, nonetheless, be on revenue account and the test of enduring benefit may break down. It was pointed out that it is not every advantage of the principle laid down in this test. What ... expenditure would be on revenue account, even though the advantage may endure for an indefinite future. Thus, it was held that the test of enduring benefit is not a certain or conclusive test and it cannot be applied blindly and mechanically without regard to the particular facts and circumstances

MAHANAGAR GAS LIMITED,MUMBAI vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC

ITA 1694/MUM/2024[2021-22]Status: DisposedITAT Mumbai17 Dec 2024AY 2021-22

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran

For Appellant: Shri P.P. JayramanFor Respondent: Shri R.R. Makwana, Sr.DR
Section 143(1)Section 143(3)

there may be cases where expenditure even if incurred for obtaining advantage of enduring benefit, may, nonetheless, be on revenue account and the test of enduring benefit may break down. It was pointed out that it is not every advantage of the principle laid down in this test. What ... expenditure would be on revenue account, even though the advantage may endure for an indefinite future. Thus, it was held that the test of enduring benefit is not a certain or conclusive test and it cannot be applied blindly and mechanically without regard to the particular facts and circumstances

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
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

There may be cases where expenditure, even if\nincurred for obtaining advantage of enduring benefit, may, nonetheless, be on\nrevenue account and the test of enduring benefit may break down. It is not every\nadvantage of enduring nature acquired by an assessee that brings the case within the\nprinciple laid ... leaving the fixed capital untouched, the\nexpenditure would be on revenue account, even though the advantage may endure\nfor an indefinite future. The test of enduring benefit is, therefore, not a certain or\nconclusive test and it cannot be applied blindly and mechanically without regard to\nthe particular facts

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

There may be cases where expenditure, even if incurred for obtaining advantage of enduring benefit, may, nonetheless, be on revenue account and the test of enduring benefit may break down. It is not every advantage of enduring nature acquired by an assessee that brings the case within the principle laid ... leaving the fixed capital untouched, the expenditure would be on revenue account, even though the advantage may endure for an indefinite future. The test of enduring benefit is, therefore, not a certain or conclusive test and it cannot be applied blindly and mechanically without regard to the particular facts

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

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

cases where expenditure, even if incurred for obtaining advantage of enduring benefit, may, none the less be on revenue account and the test of enduring benefit may break down. It is not every advantage of enduring nature acquired by an assessee that brings the case within the principle laid down ... leaving the fixed capital untouched the expenditure would be on revenue account, even though the advantage may endure for an indefinite future. The test of enduring benefit is, therefore, not a certain or conclusive test and it cannot be applied blindly and mechanically without regard to the particular facts

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

cases where expenditure, even if incurred for obtaining advantage of enduring benefit, may, none the less be on revenue account and the test of enduring benefit may break down. It is not every advantage of enduring nature acquired by an assessee that brings the case within the principle laid down ... leaving the fixed capital untouched the expenditure would be on revenue account, even though the advantage may endure for an indefinite future. The test of enduring benefit is, therefore, not a certain or conclusive test and it cannot be applied blindly and mechanically without regard to the particular facts

DCIT CC -5 (4), MUMBAI, 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

cases where expenditure, even if incurred for obtaining advantage of enduring benefit, may, none the less be on revenue account and the test of enduring benefit may break down. It is not every advantage of enduring nature acquired by an assessee that brings the case within the principle laid down ... leaving the fixed capital untouched the expenditure would be on revenue account, even though the advantage may endure for an indefinite future. The test of enduring benefit is, therefore, not a certain or conclusive test and it cannot be applied blindly and mechanically without regard to the particular facts

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

cases where expenditure, even if incurred for obtaining advantage of enduring benefit, may, none the less be on revenue account and the test of enduring benefit may break down. It is not every advantage of enduring nature acquired by an assessee that brings the case within the principle laid down ... leaving the fixed capital untouched the expenditure would be on revenue account, even though the advantage may endure for an indefinite future. The test of enduring benefit is, therefore, not a certain or conclusive test and it cannot be applied blindly and mechanically without regard to the particular facts

DCIT CENTRAL CIRCLE 5 4, MUMBAI, 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

cases where expenditure, even if incurred for obtaining advantage of enduring benefit, may, none the less be on revenue account and the test of enduring benefit may break down. It is not every advantage of enduring nature acquired by an assessee that brings the case within the principle laid down ... leaving the fixed capital untouched the expenditure would be on revenue account, even though the advantage may endure for an indefinite future. The test of enduring benefit is, therefore, not a certain or conclusive test and it cannot be applied blindly and mechanically without regard to the particular facts

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

cases where expenditure, even if incurred for obtaining advantage of enduring benefit, may, none the less be on revenue account and the test of enduring benefit may break down. It is not every advantage of enduring nature acquired by an assessee that brings the case within the principle laid down ... leaving the fixed capital untouched the expenditure would be on revenue account, even though the advantage may endure for an indefinite future. The test of enduring benefit is, therefore, not a certain or conclusive test and it cannot be applied blindly and mechanically without regard to the particular facts

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

cases where expenditure, even if incurred for obtaining advantage of enduring benefit, may, none the less be on revenue account and the test of enduring benefit may break down. It is not every advantage of enduring nature acquired by an assessee that brings the case within the principle laid down ... leaving the fixed capital untouched the expenditure would be on revenue account, even though the advantage may endure for an indefinite future. The test of enduring benefit is, therefore, not a certain or conclusive test and it cannot be applied blindly and mechanically without regard to the particular facts

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

cases where expenditure, even if incurred for obtaining advantage of enduring benefit, may, none the less be on revenue account and the test of enduring benefit may break down. It is not every advantage of enduring nature acquired by an assessee that brings the case within the principle laid down ... leaving the fixed capital untouched the expenditure would be on revenue account, even though the advantage may endure for an indefinite future. The test of enduring benefit is, therefore, not a certain or conclusive test and it cannot be applied blindly and mechanically without regard to the particular facts

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

cases where expenditure, even if incurred for obtaining advantage of enduring benefit, may, none the less be on revenue account and the test of enduring benefit may break down. It is not every advantage of enduring nature acquired by an assessee that brings the case within the principle laid down ... leaving the fixed capital untouched the expenditure would be on revenue account, even though the advantage may endure for an indefinite future. The test of enduring benefit is, therefore, not a certain or conclusive test and it cannot be applied blindly and mechanically without regard to the particular facts

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

cases where expenditure, even if incurred for obtaining advantage of enduring benefit, may, none the less be on revenue account and the test of enduring benefit may break down. It is not every advantage of enduring nature acquired by an assessee that brings the case within the principle laid down ... leaving the fixed capital untouched the expenditure would be on revenue account, even though the advantage may endure for an indefinite future. The test of enduring benefit is, therefore, not a certain or conclusive test and it cannot be applied blindly and mechanically without regard to the particular facts

ASSISTANT COMMISSIONER OF INCOME TAX-3-1-1, MUMBAI, 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

business is in the nature of maintaining the brand and/or corporate image and it is not for creation of a brand. Further, the test of enduring benefit urged by the Revenue was considered by the Apex Court in Empire Jute Co. Ltd. v. CIT [1980] 124 ITR Taxman

Showing 1–20 of 86 · Page 1 of 5