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Documents citing Commissioner Of Income-Tax, Andhra ... vs Dhanrajgiri Raja Narasingirji on 7 March, 1973

Praveen Saxena, New Delhi vs Department Of Income Tax on 31 October, 2014

14. We further observe that the benefit of the ratio of the decision of Hon'ble Supreme Court in the case of CIT vs. Dhanrajgiri Raja Narsinghgiri, (Supra) is also not available for the assessee. As in this case the legal expenditure was incurred to initiate criminal prosecution by the assessee against the transferee of Managing Agency and prosecution was instrumental terms in the settlement between the assessee and the transferee, therefore, it was held that the legal expenditure so incurred was for the purpose of the business of the assessee and the expenditure incurred by the assessee to initiate criminal prosecution was held as allowable as bona fide expenditure incurred wholly and exclusively for the purpose of business which is clearly distinguishable from the present case.
Income Tax Appellate Tribunal - Delhi Cites 18 - Cited by 0 - Full Document

Vivek P. Talwar, Mumbai vs Assessee on 16 July, 2008

In the case of CIT Vs. Dhanrajgiri Raja Narasingirji, 91 ITR 544 (SC) the question was with regard to deductibility of Legal expenses in a case where managing agency and selling agency was transferred to a third party under a tripartite agreement. Subsequently, third party removed assessee from chairmanship of board of directors of the company. The assessee instituted civil suit seeking reinstatement and sought to establish right to selling agency. Criminal proceedings were also launched. Expenditure incurred by the assessee in connection with the criminal proceedings was 8 ITA Nos. 6250 & 6251/Mum/2008 Shri Vivek P. Talwar held allowable as expenditure as on the findings arrived at by the Tribunal it was clear that the assessee had incurred the expenditure in question for the purpose of business.
Income Tax Appellate Tribunal - Mumbai Cites 16 - Cited by 0 - Full Document

Dcit, New Delhi vs M/S Sahara India Mass Communication ... on 15 April, 2026

11. Revenue's Arguments -Proposition A: The Supreme Court's Doctrine on Business Judgment Does Not Protect Unsubstantiated Expenditure The CIT(A) and assessee rely heavily on CIT v. Dhanrajgiriji Raja Narasingirji (91 ITR 544 SC), Walchand& Co. Pvt. Ltd. v. CIT (65 ITR 381 SC), and J.K. Woollen Manufacturers v. CIT (72 ITR 612 SC) for the proposition that revenue cannot prescribe business expenditure. However, these cases do not shield unsubstantiated or uncommercial expenditure. A careful reading reveals:FromWalchand (65 ITR 381 SC): "It is not open to the Department to prescribe what expenditure an assessee should incur and in what circumstances he should incur that expenditure."
Income Tax Appellate Tribunal - Delhi Cites 78 - Cited by 0 - Full Document

South Asia Industries (P) Ltd. vs The Commissioner Of Income-Tax, New ... on 18 February, 1981

(5) The Income-tax Officer rejected the claim of the assessed holding that these expenses were not incurred in connection with or in respect of carrying on the business of the company. The Appellate Assistant Commissioner confirmed this disallowance andthe Income-tax Appellate Tribunal held that the expenditure was not an allowable business expenditure especially as a similar claim for the earlier year had been rejected. Distinguishing the decision in Commissioner of Income-tax, A.P. v. Dhanrajgiriji Raja, 77 I.T.R. 318(1) relied on by the assessed, the Tribunal held that such an inquiry could not be considered as a normal hazard of an honest businessman and the expenditure incurred could not be treated as normal business expenditure. The expenditure in the present case having been incurred in connection with an inquiry which was with respect to certain allegations involving acts against public policy on behalf of the members of the group.
Delhi High Court Cites 6 - Cited by 0 - S Ranganathan - Full Document

Swadeshi Cotton Mills Co. Ltd. vs Commissioner Of Income-Tax on 12 July, 1974

14. Before parting with this case we might add that the correctness of the decision of this court in Saharanpur Electric Supply Co, Ltd. v. Commissioner of Income tax, [1971] 82 ITR 405, 409 (All) cannot be doubted, as contended for by the learned counsel for the assessee, even after the decision of the Supreme Court in the case of Commissioner of Income-tax v. Dhanrajgirji Raja Narasingirji. That case was no doubt decided on the basis of the decision of the Supreme Court in the case of H. Hirjee but the following extract will show that the decision actually turned on the facts of the case:
Allahabad High Court Cites 10 - Cited by 0 - Full Document
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