Section 234 of the Income Tax Act

The decision most relied on for Section 234 is CIT v. Jeoffrey Manners & Co. Ltd. (180 Taxmann 87), cited in 40 of the 130 judgments on BharatTax that turn on this section.

Leading authorities on Section 234

CIT v. Jeoffrey Manners & Co. Ltd.
180 Taxmann 87 · 2009 · High Court
40
citing judgments

Expenditure incurred for making advertisement films is revenue expenditure if it relates to an ongoing business. However, if the expenditure is for a brand to be used in a business yet to commence, it is capital expenditure.

ITO v. Chem Mech (P) Ltd.
83 ITD 427 · 2002 · ITAT
27
citing judgments

When a property is vacant or the annual letting value (ALV) is not ascertainable, the ALV can be estimated at 8.5% of the construction cost or investment value. This estimation method is supported by case law, including ITO v. Chem Mech (P) Ltd.

CIT v. Ved Prakash & Sons (HUF)
207 ITR 148 · 1994 · High Court
23
citing judgments

A person is considered to be 'holding' property for the purpose of capital gains tax if they possess it as an owner, lessee, mortgagee, or under an agreement for sale, not solely as the legal owner.

Jamnadas Madhavji & Co. v. ITO Surmmon V ITO
27 Taxmann 157 · 1986 · High Court
9
citing judgments
Dr. Vijay Pahwa v. DCIT
250 ITR 354 · 2001 · High Court
8
citing judgments
Spandana (Rural & Urban Development Organisation) v. ACIT
40 DTR 153 · 2010 · Reported
7
citing judgments
Khem Chand Mukim v. PDIT (Inv.)
123 Taxmann.com 117 · 2021 · High Court
6
citing judgments
Khem Chand Mukim v. PCIT (Inv)
423 ITR 129 · High Court
6
citing judgments
CIT v. Procter & Gamble Home Products Limited
377 ITR 66 · High Court
5
citing judgments
Assistant Director of Income Tax (Exemptions) v. Bharatha Swamukhi Samsthe
28 DTR 113 · 2009 · Reported
4
citing judgments

Judgments on Section 234

Sunil Pagaria, Udaipur vs. ITO, Ward-2(1), Udaipur

In the result, the appeal of the assessee is allowed

ITA 198/JODH/2023[2013-14]Status: DisposedITAT Jodhpur09 Oct 2023AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 154Section 234Section 54F

Munira Faiyaz Ratangiri, Mumbai vs. ITO-20(2)(1), Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 1829/MUM/2023[2012-13]Status: DisposedITAT Mumbai08 Aug 2023AY 2012-13

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Dalpat ShahFor Respondent: Smt. Mahita Nair
Section 250Section 253(3)

Mamta Mehta, Mumbai vs. Income Tax Officer Ward 31(2)(3), Mumbai

In the result, appeal of assessee is allowed for statistical purpose

ITA 1534/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Jul 2023AY 2016-17

Bench: Shri Vikas Awasthy& Shri Amarjit Singh आअसं.1442 /मुं/2021 ("न.व. 2011-12) आअसं.1534 /मुं/2022 ("न.व. 2016-17) Mamta Mehta, B-3, Bldg No.3, Saibaba Enclave, Behind Citi Centre, Goregaon West Mumbai 400 062. Pan: Afxpm-6021-P ...... अपीलाथ"/Appellant बनाम Vs. Income Tax Officer, Ward 31(2)(3), Kautalya Bhavan, C-41 To C-43, G-Block, Bkc, Bandra(E) Mumbai – 400 051 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Bhupendra Shah ""तवाद" "वारा/Respondent By : Shri Prakash Choughule सुनवाई क" "त"थ/ Date Of Hearing : 14/07/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 31/07/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Prakash Choughule
Section 10(38)Section 44A

Mamta Mehta, Mumbai vs. ITO, Mumbai

In the result, appeal of assessee is allowed for statistical purpose

ITA 1442/MUM/2021[2011-12]Status: DisposedITAT Mumbai31 Jul 2023AY 2011-12

Bench: Shri Vikas Awasthy& Shri Amarjit Singh आअसं.1442 /मुं/2021 ("न.व. 2011-12) आअसं.1534 /मुं/2022 ("न.व. 2016-17) Mamta Mehta, B-3, Bldg No.3, Saibaba Enclave, Behind Citi Centre, Goregaon West Mumbai 400 062. Pan: Afxpm-6021-P ...... अपीलाथ"/Appellant बनाम Vs. Income Tax Officer, Ward 31(2)(3), Kautalya Bhavan, C-41 To C-43, G-Block, Bkc, Bandra(E) Mumbai – 400 051 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Bhupendra Shah ""तवाद" "वारा/Respondent By : Shri Prakash Choughule सुनवाई क" "त"थ/ Date Of Hearing : 14/07/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 31/07/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Prakash Choughule
Section 10(38)Section 44A

Air France, New Delhi vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, appeal of the assessee is allowed

ITA 1004/DEL/2020[2016-17]Status: DisposedITAT Delhi19 Jul 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: Shri Salil Aggarwal, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 254Section 271(1)(c)

Meera Saratchandran Nair, Mumbai vs. ITO Ward 34(3)(2), Mumbai

ITA 658/MUM/2023[2013-14]Status: DisposedITAT Mumbai22 Jun 2023AY 2013-14

Bench: Shri Kuldip Singhassessment Year: 2013-14

For Appellant: Shri Bhupendra Shah, A.RFor Respondent: Shri Joginder Singh, D.R
Section 10Section 10(38)Section 142(1)Section 144Section 147Section 157Section 234Section 271Section 271(1)(c)

R Vit & Co, Mumbai vs. ITO 23(3)(5), Mumbai

ITA 696/MUM/2023[2015-16]Status: DisposedITAT Mumbai10 May 2023AY 2015-16
Section 143Section 234Section 271(1)(c)Section 68

S S Charitable Trust, Dumka vs. CIT Appeal, Ranchi

In the result, the appeal of the assessee-trust stands allowed

ITA 49/RAN/2022[2016-17]Status: DisposedITAT Ranchi28 Apr 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.49/Ran/2022 Assessment Year: 2016-17 S S Charitable Trust..….…..…………..…...…......................……...…..….. Appellant S S Vidya Vihar School, New Kumar Para, Near Dudhani Rasikpur, Asharam Road, Jharkhand-814110. [Pan: Aafts1387R] Vs. Ito, Exemption Ward, Ranchi…………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 02, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee-Trust Against The Order Dated 30.03.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 11Section 11(2)Section 119(2)(b)Section 234Section 250

M/S. Tcim Ltd., Mumbai vs. DCIT (International Taxation), New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 1962/DEL/2017[2013-14]Status: DisposedITAT Delhi11 Apr 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2013-14

Section 112(1)Section 143(3)Section 234

Malhar Narendra Punde, Mumbai vs. Income Tax Officer 25(3)(1), Mumbai

ITA 3039/MUM/2022[2013-2014]Status: DisposedITAT Mumbai23 Feb 2023AY 2013-2014

Bench: Shri Baskaran Br & Shri Kuldip Singhassessment Year: 2013-14

For Appellant: Shri Ashwin Chhag, A.RFor Respondent: Shri A.N. Bhalekar, D.R
Section 142(1)Section 144Section 147Section 148Section 234Section 271

Vinita Shailendra Lele, Pune vs. Income-Tax Officer Ward3(4), Pune

Appeal is allowed for statistical purposes in above terms

ITA 287/PUN/2020[2011-12]Status: DisposedITAT Pune27 Jul 2022AY 2011-12

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.287/Pun/2020 िनधा"रण वष" / Assessment Year: 2011-12 Vinita Shailendra Lele, Vs. Ito, Ward-3(4), Pune. Flat No.5, Ketan Hsg. Soc. Off Shantiban Society, Guruganesh Nagar, Paud Road, Kothrud-411038. Pan : Aalpl0852E Appellant Respondent Assessee By : Smt. Deepa Khare Revenue By Shri M. G. Jasnani : Date Of Hearing 27.07.2022 : Date Of Pronouncement : 27.07.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2011-12 Arises Against The Cit(A)-3, Pune’S Order Dated 19.09.2019 Passed In Case No.Pn/Cit(A)-3/Wd 3(4), Pn/186/2018-19 Involving Proceedings U/S 143(3) R.W.S. 147 Of The Income Tax Act, 1961; In Short “The Act”. Heard Both The Parties. Case File Perused. 2. The Assessee Pleads The Following Substantive Grounds In The Instant Appeal :-

For Appellant: Smt. Deepa Khare
Section 143(3)Section 148Section 234

Gad Logistic I P.Ltd, Mumbai vs. DCIT Cen Cir 1, Thane

In the result, these appeals are dismissed as withdrawn

ITA 3128/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 May 2021AY 2007-08

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Appellant: NoneFor Respondent: Shri T.Kipgen (CIT-DR)
Section 143(3)Section 2(14)Section 234Section 271Section 271(1)(c)Section 54BSection 80I

Harshuprasad A Mishra, Mumbai vs. ITO 27(1)(3), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 5006/MUM/2019[2009-10]Status: DisposedITAT Mumbai07 Jan 2021AY 2009-10

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadaledhanraj Raut Acit Cir-4 बनाम/ A Wing, 6Th Floor, Ashar Matruchaya Sopara Vs. Bhandar Ali, Nalasopara It Park Road No. 16Z, (W), Vasai Wagle Indl Estate, Thane. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaopr9071J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: NoneFor Respondent: Shri Sunil Deshpandey, Sr. DR
Section 133(6)Section 139Section 142(1)Section 143Section 143(3)Section 234Section 263Section 271(1)(c)Section 54Section 54F

Ntt Data Global Delivery Services Ltd., Bangalore vs. DCIT, New Delhi

In the result, both the appeals of the assessee are dismissed

ITA 1877/DEL/2015[2010-11]Status: FixedITAT Delhi16 Nov 2020AY 2010-11

Bench: Shri G.S. Pannu & Before Shri G.S. Pannu & Before Shri G.S. Pannu Before Shri G.S. Pannu & Shri Amit Shuklashri Amit Shukla Shri Amit Shukla Shri Amit Shukla

Section 144C(13)Section 144C(5)

Ntt Data Global Delivery Services Ltd., Bangalore vs. DCIT, New Delhi

In the result, both the appeals of the assessee are dismissed

ITA 1876/DEL/2015[2010-11]Status: DisposedITAT Delhi16 Nov 2020AY 2010-11

Bench: Shri G.S. Pannu & Before Shri G.S. Pannu & Before Shri G.S. Pannu Before Shri G.S. Pannu & Shri Amit Shuklashri Amit Shukla Shri Amit Shukla Shri Amit Shukla

Section 144C(13)Section 144C(5)

ADIT, New Delhi vs. M/S. Air France, New Delhi

The appeals are dismissed

ITA 2212/DEL/2012[2006-07]Status: DisposedITAT Delhi22 May 2020AY 2006-07

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 144C

Air France, New Delhi vs. ADIT, New Delhi

The appeals are dismissed

ITA 1786/DEL/2012[2006-07]Status: DisposedITAT Delhi22 May 2020AY 2006-07

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 144C

Air France, New Delhi vs. Addl. CIT, New Delhi

The appeals are dismissed

ITA 5009/DEL/2011[2005-06]Status: DisposedITAT Delhi22 May 2020AY 2005-06

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 144C

Air France, New Delhi vs. Addl. CIT, New Delhi

The appeals are dismissed

ITA 5008/DEL/2011[2004-05]Status: DisposedITAT Delhi22 May 2020AY 2004-05

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 144C

Society for the Welfare of Weaker Sections, Gajapati vs. DCIT, Berhampur Circle, Berhampur

In the result, appeal of the assessee with regard to ground Nos

ITA 345/CTK/2016[2010-11]Status: DisposedITAT Cuttack16 Jan 2020AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.345/Ctk/2016 (नििाारण वषा / Assessment Year : 2010-2011) Society For The Welfare Of Vs. Dcit, Berhampur Circle, Weaker Sections, Berhampur Near Dfo Office, Ramsagar Road, Parlakhemundi-761200, Odisha स्थायी लेखा सं./Panno. : Aacts 4037 K (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Harichandan, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 15/11/2019 घोषणा की तािीख/Date Of Pronouncement : 16/01/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)-3, Bhubaneswar, Dated 26.05.2016 For Assessment Year 2010- 2011. 2. The Assessee Has Filed Concised Grounds Of Appeal, Which Read As Under :- 1. That, The Addition Of Rs.60,000/- On Account Of Donation, By The Id.Ao As Well As Confirmed By The Id Cit (A) Treating The Same, As Anonymous Donation U/S 115Bbc Of The It Act Is Arbitrary .Excessive & Bad In Law. 2. That, The Id. Ao As Well As Cit(A), Without Properly Appreciating The Facts Of The Case & Verifying The Books Of Accounts, Has Wrongly Added Towards Indirect Income Rs. 14,46,915/- Treating The Same, As Income From Unexplained Source In The Nature

For Appellant: Shri P.K.Harichandan, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 11Section 115BSection 12ASection 143(2)Section 234