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“Section 36(1)(xii)”

Section References (mined)Section 36Section 36(1)(xii)26 judgments

The decision most relied on for Section 36(1)(xii) is 448 ITR 674 (Delhi and Pr.CIT v. Oil Industry Development Board (103 Taxmann.com 325), cited in 25 judgments on BharatTax.

Leading authorities on Section 36(1)(xii)

448 ITR 674 (Delhi and Pr.CIT v. Oil Industry Development Board
103 Taxmann.com 325 · 2019 · High Court
25
citing judgments

Disallowance under section 14A of the Income-tax Act is not permissible if the assessee has not earned any exempt income in the relevant assessment year. This position is affirmed by the dismissal of a Special Leave Petition by the Supreme Court.

Judgments citing Section 36(1)(xii)

DCIT, New Delhi vs. M/S. Central Warehousing Corp., New Delhi

In the result, all the appeals filed by the Revenue, i

ITA 5784/DEL/2014[2010-11]Status: DisposedITAT Delhi31 May 2021AY 2010-11

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

assessee are accordingly dismissed. 7. The condensed ground No. 2 of the appeal of the assessee relates to claim of deduction under section 36(1)(xii) of the Act. 7.1 Before the Assessing Officer, the assessee claimed for allowing all the expenditure debited in profit and loss account in view ... section 36(1)(xii) of the Act, but the Assessing Officer did not give any finding on this claim of the assessee. The Ld. CIT(A) rejected the claim observing as under: “8. There is no doubt that the assessee corporation was created under Warehousing Corporation

DCIT, New Delhi vs. M/S. Central Warehousing Corp., New Delhi

In the result, all the appeals filed by the Revenue, i

ITA 3440/DEL/2014[2008-09]Status: DisposedITAT Delhi31 May 2021AY 2008-09

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

assessee are accordingly dismissed. 7. The condensed ground No. 2 of the appeal of the assessee relates to claim of deduction under section 36(1)(xii) of the Act. 7.1 Before the Assessing Officer, the assessee claimed for allowing all the expenditure debited in profit and loss account in view ... section 36(1)(xii) of the Act, but the Assessing Officer did not give any finding on this claim of the assessee. The Ld. CIT(A) rejected the claim observing as under: “8. There is no doubt that the assessee corporation was created under Warehousing Corporation

DCIT, New Delhi vs. M/S. Central Warehousing Corp., New Delhi

In the result, all the appeals filed by the Revenue, i

ITA 3439/DEL/2014[2007-08]Status: DisposedITAT Delhi31 May 2021AY 2007-08

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

assessee are accordingly dismissed. 7. The condensed ground No. 2 of the appeal of the assessee relates to claim of deduction under section 36(1)(xii) of the Act. 7.1 Before the Assessing Officer, the assessee claimed for allowing all the expenditure debited in profit and loss account in view ... section 36(1)(xii) of the Act, but the Assessing Officer did not give any finding on this claim of the assessee. The Ld. CIT(A) rejected the claim observing as under: “8. There is no doubt that the assessee corporation was created under Warehousing Corporation

M/S. Central Warehousing Corporation, New Delhi vs. DCIT, New Delhi

In the result, all the appeals filed by the Revenue, i

ITA 2201/DEL/2014[2009-10]Status: DisposedITAT Delhi31 May 2021AY 2009-10

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

assessee are accordingly dismissed. 7. The condensed ground No. 2 of the appeal of the assessee relates to claim of deduction under section 36(1)(xii) of the Act. 7.1 Before the Assessing Officer, the assessee claimed for allowing all the expenditure debited in profit and loss account in view ... section 36(1)(xii) of the Act, but the Assessing Officer did not give any finding on this claim of the assessee. The Ld. CIT(A) rejected the claim observing as under: “8. There is no doubt that the assessee corporation was created under Warehousing Corporation

DCIT, New Delhi vs. M/S. Central Warehousing Corporation, New Delhi

In the result, all the appeals filed by the Revenue, i

ITA 3942/DEL/2011[2006-07]Status: DisposedITAT Delhi31 May 2021AY 2006-07

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

assessee are accordingly dismissed. 7. The condensed ground No. 2 of the appeal of the assessee relates to claim of deduction under section 36(1)(xii) of the Act. 7.1 Before the Assessing Officer, the assessee claimed for allowing all the expenditure debited in profit and loss account in view ... section 36(1)(xii) of the Act, but the Assessing Officer did not give any finding on this claim of the assessee. The Ld. CIT(A) rejected the claim observing as under: “8. There is no doubt that the assessee corporation was created under Warehousing Corporation

Central Warehousing Corporation, New Delhi vs. ACIT, New Delhi

In the result, all the appeals filed by the Revenue, i

ITA 3885/DEL/2011[2006-07]Status: DisposedITAT Delhi31 May 2021AY 2006-07

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

assessee are accordingly dismissed. 7. The condensed ground No. 2 of the appeal of the assessee relates to claim of deduction under section 36(1)(xii) of the Act. 7.1 Before the Assessing Officer, the assessee claimed for allowing all the expenditure debited in profit and loss account in view ... section 36(1)(xii) of the Act, but the Assessing Officer did not give any finding on this claim of the assessee. The Ld. CIT(A) rejected the claim observing as under: “8. There is no doubt that the assessee corporation was created under Warehousing Corporation