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Documents citing Commissioner Of Income Tax Ii vs K.V. Nellaiappan on 25 November, 2021

Acit , Circle - 1 , Tirupur vs M/S K.M.Knit Wears , Tirupur on 20 September, 2024

The Hon'ble High Court of Madras, in the case of CIT v. Nellaiappan (supra), held that the said expenditure as capital expenditure as the assessee has taken the building on lease and in the case of CIT v. TVS Lean Logistics Ltd. (supra), the Hon'ble High Court of Madras was pleased to hold the said expenditure as revenue expenditure as the assessee constructed its building on leasehold land. Similar issue came up for adjudication before this Tribunal for AY 2014-15 and 2015-16, wherein, by following the order of the Coordinate Bench for the AY 2016-17, the Tribunal held the same as revenue expenditure. The relevant part at page 143 to 145 is reproduced for better understanding:
Income Tax Appellate Tribunal - Chennai Cites 29 - Cited by 0 - Full Document

Gates Wears, Tiruppur vs Dcit Circle 1, Tiruppur on 20 September, 2024

The Hon'ble High Court of Madras, in the case of CIT v. Nellaiappan (supra), held that the said expenditure as capital expenditure as the assessee has taken the building on lease and in the case of CIT v. TVS Lean Logistics Ltd. (supra), the Hon'ble High Court of Madras was pleased to hold the said expenditure as revenue expenditure as the assessee constructed its building on leasehold land. Similar issue came up for adjudication before this Tribunal for AY 2014-15 and 2015-16, wherein, by following the order of the Coordinate Bench for the AY 2016-17, the Tribunal held the same as revenue expenditure. The relevant part at page 143 to 145 is reproduced for better understanding:
Income Tax Appellate Tribunal - Chennai Cites 29 - Cited by 0 - Full Document

San Tex Inc., Tirupur vs Acit Circle 1, Tirupur on 20 September, 2024

The Hon'ble High Court of Madras, in the case of CIT v. Nellaiappan (supra), held that the said expenditure as capital expenditure as the assessee has taken the building on lease and in the case of CIT v. TVS Lean Logistics Ltd. (supra), the Hon'ble High Court of Madras was pleased to hold the said expenditure as revenue expenditure as the assessee constructed its building on leasehold land. Similar issue came up for adjudication before this Tribunal for AY 2014-15 and 2015-16, wherein, by following the order of the Coordinate Bench for the AY 2016-17, the Tribunal held the same as revenue expenditure. The relevant part at page 143 to 145 is reproduced for better understanding:
Income Tax Appellate Tribunal - Chennai Cites 29 - Cited by 0 - Full Document

Km Knit Wear, Tirupur vs Adit,Cpc, Bangalore on 20 September, 2024

The Hon'ble High Court of Madras, in the case of CIT v. Nellaiappan (supra), held that the said expenditure as capital expenditure as the assessee has taken the building on lease and in the case of CIT v. TVS Lean Logistics Ltd. (supra), the Hon'ble High Court of Madras was pleased to hold the said expenditure as revenue expenditure as the assessee constructed its building on leasehold land. Similar issue came up for adjudication before this Tribunal for AY 2014-15 and 2015-16, wherein, by following the order of the Coordinate Bench for the AY 2016-17, the Tribunal held the same as revenue expenditure. The relevant part at page 143 to 145 is reproduced for better understanding:
Income Tax Appellate Tribunal - Chennai Cites 29 - Cited by 0 - Full Document

Deputy Commissioner Of Income ... vs Eastman Exports Global Clothing P Ltd, ... on 20 September, 2024

The Hon'ble High Court of Madras, in the case of CIT v. Nellaiappan (supra), held that the said expenditure as capital expenditure as the assessee has taken the building on lease and in the case of CIT v. TVS Lean Logistics Ltd. (supra), the Hon'ble High Court of Madras was pleased to hold the said expenditure as revenue expenditure as the assessee constructed its building on leasehold land. Similar issue came up for adjudication before this Tribunal for AY 2014-15 and 2015-16, wherein, by following the order of the Coordinate Bench for the AY 2016-17, the Tribunal held the same as revenue expenditure. The relevant part at page 143 to 145 is reproduced for better understanding:
Income Tax Appellate Tribunal - Chennai Cites 29 - Cited by 0 - Full Document

Geena Garments, Tiruppur vs Acit, Circle-1, Tiruppur, Tiruppur on 20 September, 2024

The Hon'ble High Court of Madras, in the case of CIT v. Nellaiappan (supra), held that the said expenditure as capital expenditure as the assessee has taken the building on lease and in the case of CIT v. TVS Lean Logistics Ltd. (supra), the Hon'ble High Court of Madras was pleased to hold the said expenditure as revenue expenditure as the assessee constructed its building on leasehold land. Similar issue came up for adjudication before this Tribunal for AY 2014-15 and 2015-16, wherein, by following the order of the Coordinate Bench for the AY 2016-17, the Tribunal held the same as revenue expenditure. The relevant part at page 143 to 145 is reproduced for better understanding:
Income Tax Appellate Tribunal - Chennai Cites 29 - Cited by 0 - Full Document

Victus Dyeings , Tirupur vs Acit , Circle-1, Tirupur on 20 September, 2024

The Hon'ble High Court of Madras, in the case of CIT v. Nellaiappan (supra), held that the said expenditure as capital expenditure as the assessee has taken the building on lease and in the case of CIT v. TVS Lean Logistics Ltd. (supra), the Hon'ble High Court of Madras was pleased to hold the said expenditure as revenue expenditure as the assessee constructed its building on leasehold land. Similar issue came up for adjudication before this Tribunal for AY 2014-15 and 2015-16, wherein, by following the order of the Coordinate Bench for the AY 2016-17, the Tribunal held the same as revenue expenditure. The relevant part at page 143 to 145 is reproduced for better understanding:
Income Tax Appellate Tribunal - Chennai Cites 29 - Cited by 0 - Full Document

Acit, Circle-1, , Tirupur vs Eastman Exports Global Clothing (P) ... on 20 September, 2024

The Hon'ble High Court of Madras, in the case of CIT v. Nellaiappan (supra), held that the said expenditure as capital expenditure as the assessee has taken the building on lease and in the case of CIT v. TVS Lean Logistics Ltd. (supra), the Hon'ble High Court of Madras was pleased to hold the said expenditure as revenue expenditure as the assessee constructed its building on leasehold land. Similar issue came up for adjudication before this Tribunal for AY 2014-15 and 2015-16, wherein, by following the order of the Coordinate Bench for the AY 2016-17, the Tribunal held the same as revenue expenditure. The relevant part at page 143 to 145 is reproduced for better understanding:
Income Tax Appellate Tribunal - Chennai Cites 29 - Cited by 0 - Full Document

M/S.Hinduja Foundries Ltd vs The Assistant Commissioner Of Income ... on 10 October, 2025

45. The learned Counsel also relied on the decision of the Hon’ble Supreme Court in the case of Arvind Mills Ltd. Vs. Commissioner of Income Tax, Gujarat reported in (1992) 3 Supreme Court Cases 535; the Hon’ble Supreme Court in Brooke Bond India Ltd. Vs. Commissioner of Income Tax reported in [1997] 225 ITR 798 (SC); the Hon’ble Supreme Court in Rotork Controls India (P) Ltd. Vs. Commissioner of Income Tax, Chennai reported in [2009] 314 ITR 62 (SC), decision of the Division Bench of this Court in the case of Commissioner of Income Tax, Madurai Vs. Viswams reported in [2019] 414 ITR 148 (Madras), the decision of the Division Bench of this Court in the case of Commissioner of Income Tax Vs. K.V.Nellaiappan reported in [2022] 135 taxmann.com 223 (Madras).
Madras High Court Cites 25 - Cited by 0 - Full Document
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