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Documents citing Commissioner Of Income Tax vs Samtel Colour Limited on 6 February, 2009

M/S. Kaya Products (P) Ltd.,, Kanpur vs Department Of Income Tax

This judgment is on the same line as the judgment of Hon'ble Delhi High Court rendered in the case of Commissioner of Income-tax Vs Samtel Color Ltd. (Supra) and the basis of decision is the same that the club membership only facilitates smooth and efficient running of a business enterprise and does not add to the profit earning apparatus of a business enterprise. For the same reason for which it was held by us that this decision of Hon'ble Delhi High Court is not applicable, this Tribunal decision is also not applicable.
Income Tax Appellate Tribunal - Lucknow Cites 16 - Cited by 0 - Full Document

Cremica Frozen Food Pvt. Ltd., Ludhiana vs Department Of Income Tax on 26 April, 2012

13. We have heard the rival s ubmissions. The issue is squarely covered in favour of the assess ee and against the Revenue by the decision of Hon'ble 11 Delhi High Court in the case of CIT v Samtel Colour Ltd now reported in (2010) 326 ITR 425 (Del.), wherein it has been held that the admission fee paid towards corporate membership was an expenditure incurred wholly and exclusively for the purposes of business and not towards capital account as it only facilitated the smooth and efficient running of a busines s enterprise and did not add to the profit earning apparatus of a business enterprise. Respectfully following the decision of Hon'ble Delhi High Court (supra), we do not see any merit in this ground of appeal. Accordingly we dismiss ground No.2 of the Revenue's appeal.
Income Tax Appellate Tribunal - Chandigarh Cites 15 - Cited by 0 - Full Document

Igft Ltd, Mumbai vs Assessee

AY 2001-02 Corporation Ltd., 209 ITR 649 in which the lump sum entrance fees paid towards membership of the club has been held to be revenue expenditure. Similar view has also been taken in the case of CIT vs. Samtel Color Ltd. 180 Taxman 82 (Del) wherein the Hon'ble Delhi High Court has allowed the expenditure holding that the admission fee paid towards corporate membership was an expenditure incurred wholly and exclusively for the purpose of business and not towards capital account as it only facilitated smooth and efficient running of the business enterprise and did not add to profit earning apparatus of the business enterprise.
Income Tax Appellate Tribunal - Mumbai Cites 24 - Cited by 0 - Full Document

Delhi International Airport Pvt. Ltd., ... vs Dcit, New Delhi on 31 January, 2018

55. Further, we note that in the case of Commissioner of Income Tax Vs. Samtel Colour Ltd. (supra), the Hon'ble Jurisdictional High Court High Court followed the ratio of the judgment of Hon'ble Delhi High Court in the case of CIT Vs. Nestle India Ltd. (supra) and Hon'ble Bombay High Court in the case of Otis Elevator Company India Ltd. Vs. CIT (1992) 195 ITR 682 and held 95 that the admission fee paid toward corporate membership is an expenditure incurred wholly and exclusively for the purpose of business and not a capital expenditure . It has only facilitated smooth and efficient running of the business enterprises and did not add to profit earning apparatus of the business enterprise.
Income Tax Appellate Tribunal - Delhi Cites 96 - Cited by 50 - Full Document
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