Which cases are most cited on Section 35A?

CIT v. Sri Mangayarkarasi Mills (P) Ltd. (315 ITR 114) — 48 citing judgments; CIT v. Ramaraji Surgical Cotton Mills (294 ITR 328) — 24 citing judgments; Udaipur Distillery Co. Ltd. v. CIT (314 ITR 188) — 5 citing judgments.

How many judgments are there on Section 35A?

BharatTax indexes 29 ITAT, High Court and Supreme Court judgments that turn on Section 35A of the Income Tax Act, 1961.

Section 35A of the Income Tax Act

Q: What is the leading case on Section 35A of the Income Tax Act?

CIT v. Sri Mangayarkarasi Mills (P) Ltd. (315 ITR 114) is the decision most relied on for Section 35A, cited in 48 judgments. Expenditure qualifies as 'current repairs' if it maintains existing machinery without replacement, creates no new asset, restores functional efficiency without increasing capacity, and is not an independent unit. Conversely, the cost of replacing machinery, especially independent units, constitutes capital expenditure.

The decision most relied on for Section 35A is CIT v. Sri Mangayarkarasi Mills (P) Ltd. (315 ITR 114), cited in 48 of the 29 judgments on BharatTax that turn on this section.

Leading authorities on Section 35A

CIT v. Sri Mangayarkarasi Mills (P) Ltd.

315 ITR 114 · 2009 · Supreme Court

citing judgments

Expenditure qualifies as 'current repairs' if it maintains existing machinery without replacement, creates no new asset, restores functional efficiency without increasing capacity, and is not an independent unit. Conversely, the cost of replacing machinery, especially independent units, constitutes capital expenditure.

CIT v. Ramaraji Surgical Cotton Mills

294 ITR 328 · 2007 · Supreme Court

citing judgments

Expenditure incurred on the replacement of a part of machinery is deductible as revenue expenditure if it does not result in an increase in productivity or capacity.

Udaipur Distillery Co. Ltd. v. CIT

314 ITR 188 · 2009 · Supreme Court

citing judgments

Judgments on Section 35A

Shankarrao Mohite Patil Sahakari Bank Ltd, Solapur vs. ACIT Circle 1, Solapur

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

ITA 491/PUN/2025[2011-12]Status: HeardITAT Pune01 Jul 2025AY 2011-12

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2011-12 Shankarrao Mohite Patil Sahakari Acit, Circle 1, Solapur Bank Ltd. Vs. Post Box No.9 At Post Akluj, Malshiras, Solapur – 413101 Pan: Aaaas1270P (Appellant) (Respondent) Assessee By : Shri Pramod S Shingte Department By : Shri Akhilesh Srivastva, Addl.Cit Date Of Hearing : 01-07-2025 Date Of Pronouncement : 01-07-2025 O R D E R

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Akhilesh Srivastva, Addl.CIT

Section 143(2)Section 143(3)Section 148Section 35ASection 36(1)(viia)Section 40

Gaurav Banerjee, Bengaluru vs. Income Tax Officer, Ward (It), 1(1), Bengaluru

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

ITA 2068/BANG/2024[2019-20]Status: DisposedITAT Bangalore29 May 2025AY 2019-20

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Prasanna Urla, AdvocateFor Respondent: Shri Subramanian .S, JCIT-DR

Section 144C(1)Section 147Section 57Section 69

The Kerala Minerals and Metals Limited, Kollam vs. The Assistant Commissioner of Income Tax, Circle 1, Kollam

In the result, the appeal filed by the assessee stands partly allowed

ITA 918/COCH/2024[2007-08]Status: DisposedITAT Cochin16 May 2025AY 2007-08

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2007-08 The Kerala Minerals & Metals Ltd. .......... Appellant Sankaramangalam, Chavara, Kollam 691583 [Pan: Aaact8118R] Vs. Asst. Commissioner Of Income Tax .......... Respondent Circle - 1, Kollam Appellant By: Shri Rajeev R., Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 13.05.2025 Date Of Pronouncement: 16.05.2025

For Appellant: Shri Rajeev R., CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)

Myneni Suresh, Visakhapatnam vs. Income Tax Officer Ward(International Taxation), Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 316/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.316/Viz/2023 ("नधा"रण वष" / Assessment Year :2018-19) Myneni Suresh, Vs. Income Tax Officer Visakhapatnam. (International Taxation), Pan: Eklpm 9295 J Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 129Section 133(6)Section 142(1)Section 143(2)Section 144C(1)Section 148Section 148ASection 35ASection 4

Addl CIT RG 7(1), Mumbai vs. Piramal Enterprises Ltd (Formerly Knwon As Piramal Healthcare Ltd) (As Ultimate Successor to Nicholas Piramal India Ltd), Mumbai

ITA 5091/MUM/2010[2005-06]Status: DisposedITAT Mumbai11 Jan 2024AY 2005-06

Bench: Shri Kuldip Singh & Shri S Rifaur Rahmanassessment Year: 2005-06 M/S. Piramal Enterprises Dy. Commissioner Of Limited (Formerly Known Income Tax, As Piramal Healthcare Range-8(2)(1), Limited) (Earlier Known As Mumbai. Nicholas Piramal India Ltd.), Vs. Piramal Tower, Agastya Corporate Park, Lbs Marg, Kamani Junction, Kurla (West), Mumbai – 400 070 Pan: Aaacn4538P (Appellant) (Respondent) Assessment Year: 2005-06 Dy. Commissioner Of M/S. Piramal Enterprises Income Tax, Limited (Formerly Known Circle-8(2)(1), As Piramal Healthcare [Erstwhile Dcit Circle- Ltd.) (As Ultimate 7(1)], Successor To Nicholas Vs. Mumbai. Piramal India Ltd.), Piramal Tower, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400 013 Pan: Aaacn4538P (Appellant) (Respondent)

For Appellant: Shri Priyank Gala, A.RFor Respondent: Shri P.D. Chogule, (Addl. CIT) Sr. A.R

Section 28Section 40Section 45

Piramal Healthcare Ltd ( Earlier Knownas Nicholas Piramal India Ltd), Mumbai vs. Addl CIT 7(1), Mumbai

ITA 3706/MUM/2010[2005-06]Status: DisposedITAT Mumbai11 Jan 2024AY 2005-06

For Appellant: Shri Priyank Gala, A.RFor Respondent: Shri P.D. Chogule, (Addl. CIT) Sr. A.R

Section 28Section 40Section 45

The Commissioner of Income Tax vs. M/S Canara Bank

ITA/419/2012HC Karnataka20 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(1)Section 143(3)Section 260Section 260ASection 263

DCIT 7(3)(2), Mumbai vs. Piramal Enterrises Ltd, Mumbai

In the result, the appeal is dismissed

ITA 1799/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 May 2020AY 2011-12

Bench: Sri Saktijit Dey, Jm & Sri S Rifaur Rahman, Am आयकर अपील सुं./ Ita No. 1799/Mum/2016 (यनर्ाािण वर्ा / Assessment Year 2011-12) The Dy. Commissioner Of Piramal Enterprises Limited Income-Tax, Range-7(3)(2), (Formerly Known As Piramal Room No. 669A, 6 Th Floor, Healthcare Limited) बनाम/ Aayakar Bhavan, Piramal Tower, Ganpatrao Vs. Mumbai-400 020 Kadam Marg, Lower Parel, Mumbai-400 013 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaacn4538P आयकर अपील सुं./ Ita No. 850/Mum/2015 (यनर्ाािण वर्ा / Assessment Year 2011-12) Piramal Enterprises Limited The Dy. Commissioner Of (Formerly Known As Piramal Income-Tax, Range-7(3)(2), Healthcare Limited) Room No. 669A, 6 Th Floor, बनाम/ Piramal Tower, Ganpatrao Aayakar Bhavan, Vs. Kadam Marg, Lower Parel, Mumbai-400 020 Mumbai-400 013 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओि से / Appellant By : Shri A Mohan, Cit Dr प्रत्यर्थी की ओि से / Respondent By : Shri Jehangir D. Mistri, Madhur Agrawal, Ronak Doshi, Ars’ सुनवाई की िािीख / Date Of Hearing: 16.03.2020 घोर्णा की िािीख / Date Of Pronouncement: 27.05.2020

For Appellant: Shri A Mohan, CIT DRFor Respondent: Shri Jehangir D. Mistri

Section 143(3)Section 144C(13)

DCIT Cir 7(3)(2), Mumbai vs. Piramal Enterprises Ltd, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1832/MUM/2015[2010-11]Status: DisposedITAT Mumbai15 Jan 2020AY 2010-11

Bench: Shri Mahavir Singh & Shri G. Manjunathapiramal Enterprise Limited Vs. Addl.Cit, Range-7(3) (Formerly Known As Piramal Aaykar Bhawan Healthcare Limited) M.K.Road Piramal Tower Mumbai-400 020 Ganpatrao Kadam Marg Lower Parel Mumbai-400 013

Section 143(3)Section 144C(5)Section 35

Piramal Healthcare Ltd, Mumbai vs. DCIT 7(1), Mumbai

The appeal of the revenue is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 1257/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 May 2019AY 2009-10

Bench: Shri G.S.Pannu & Shri Ravish Soodpiramal Healthcare Limited Deputy Commissioner Of Income (Now Known As Piramal Enterprises Ltd.) Tax- 7(1) Piramal Tower, Room No. 622, Aayakar Bhavan, Ganpatrao Kadam Marg, Vs. M.K. Road Lower Parel, Mumbai- 400 020 Mumbai – 400 013

For Appellant: Sh. J.D, Mistry, Senior Advocate &For Respondent: S/sh. Bhupendra Kumar Singh &

Section 143(3)Section 35