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“Section 2(18)(a)”

Section References (mined)Section 2Section 2(18)(a)1 judgments

The decision most relied on for Section 2(18)(a) is Shivsagar Veg Restaurant v. ACIT (317 ITR 433), cited in 202 judgments on BharatTax.

Leading authorities on Section 2(18)(a)

Shivsagar Veg Restaurant v. ACIT
317 ITR 433 · 2009 · High Court
202
citing judgments

Orders that are inordinately delayed are liable to be recalled and heard afresh, and the Appellate Tribunal President should frame guidelines for timely disposal of appeals.

18 Media Pvt. Ltd. v. ADIT (International Taxation)
44 Taxmann.com 1 · 2014 · ITAT
85
citing judgments

The Mumbai Tribunal has held that the term 'process' in relation to royalty under Section 9(1)(vi) of the Income Tax Act is not defined and must be considered within the contemplation of the term, potentially impacting its application under DTAAs. This decision distinguished itself from the facts of other cases, including those involving broadcasting and advertising airtime.

CIT v. Merchant
280 CTR 381 · 2015 · High Court
68
citing judgments

The scope of Section 43B and Section 36(1)(va) of the Income Tax Act are distinct, meaning they cannot be read together to determine an assessee's entitlement to a deduction for belatedly paid employee contributions.

Self Employers Institution v. CIT
247 ITR 18 · 2001 · High Court
47
citing judgments

The Commissioner is justified in rejecting an application for registration or recognition (e.g., under sections 12A, 12AA, or 80G) if there is no material to establish the genuineness of the trust's activities or if no charitable work has been undertaken during the relevant period.

DCIT, Central Circle 18 and 19, Mumbai v. Viraj Profiles Limited
64 Taxmann.com 52 · 2015 · ITAT
44
citing judgments

Disallowance of expenditure under section 14A can be added to book profit computed under section 115JB, as per the ruling in DCIT v. Viraj Profiles Limited.

American Express International Banking Corpn v. CIT
125 Taxmann 488 · 2002 · High Court
33
citing judgments

Interest paid for the broken period on purchase of dated government securities and interest received for the broken period on sale of such securities, if treated as trading assets, can be claimed as revenue expenditure under section 28. Income falling under section 18 of the Income Tax Act cannot also fall under section 28.

18(3B) of the 1922 Act. In CIT v. Cooper Engineering Ltd.
68 ITR 457 · 1968 · High Court
30
citing judgments

If a payment made by a resident to a non-resident is not chargeable to tax in India, then no tax is deductible at source, even if no application has been made under section 195(2). Taxability is a prerequisite for tax deduction at source.

ACIT v. Jindal Power Ltd.
70 Taxmann.com 389 · 2016 · ITAT
30
citing judgments

Expenditure incurred voluntarily for Corporate Social Responsibility (CSR) purposes is not disallowed if Section 37(1) Explanation 2, which applies to statutory obligations, is not triggered. Additionally, Section 37 is prospective from AY 2015-16, making it inapplicable for AY 2013-14 disallowances.

Judgments citing Section 2(18)(a)

DCIT, Jaipur vs. Rajasthan Financial Corporation, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 199/JPR/2022[2019-20]Status: DisposedITAT Jaipur12 Jan 2023AY 2019-20

Bench: The Hearing.”

For Appellant: Shri Sanjeev Mathur (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 115JSection 129(1)Section 143(1)Section 2(17)Section 2(18)

justified in holding that the assessee cannot be termed as a company within the meaning of Section 2(18) of the IT Act and consequently section 115JB is not applicable to the assessee. 2. The appellant craves its rights to add, amend or later any of the grounds ... question of law which has been framed is very clear whether the respondent assessee will be governed under Section 115 JA read with Section 2(18)(a). On a plain reading as reproduced above and in view of forgoing conclusion and even as per statement of Mr. Mathur, it will