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Documents citing Commissioner Of Income-Tax vs Bharat Petroleum Corporation Ltd. on 14 March, 2001

Pr. Commissioner Of Income-Tax-2 vs M/S. State Bank Of India Accounts And ... on 18 June, 2019

This Court referred to a judgment of Kerala High Court in case of P. Balakrishnan, Commissioner of Income-Tax Vs. Travancore Cochin Chemicals Ltd.1 and of the decision of this Court in case of Bharat Petroleum Corporation Limited (supra) held that the Tribunal had correctly allowed the assessee's claim of expenditure. In view of this discussion, this question is not entertained.
Bombay High Court Cites 17 - Cited by 0 - S J Kathawalla - Full Document

T.V.Patel Pvt. Ltd vs The Dy. C.I.T., Special Range 14, Mumbai on 4 December, 2023

21. The Calcutta High Court, in the case of CIT vs. Bharat Petroleum Corporation Ltd.2, observed that the amount can accrue or arise to the Assessee if the Assessee acquires a legal right to receive the amount or, conversely, the said amount has become legally due to the 1 (1954) 26 ITR 27(SC) 2 1993 202 ITR 492 (Cal) 16 of 31 ::: Uploaded on - 04/12/2023 ::: Downloaded on - 05/12/2023 07:29:41 ::: sg itxa699-02.doc Assessee from the Assessee's debtor. The mere raising of claim or bill does not create any legally enforceable right to receive the same.
Bombay High Court Cites 27 - Cited by 0 - G S Kulkarni - Full Document

T.V. Patel Pvt. Ltd vs The Dy. C.I.T., Special Range 14, Mumbai on 4 December, 2023

21. The Calcutta High Court, in the case of CIT vs. Bharat Petroleum Corporation Ltd.2, observed that the amount can accrue or arise to the Assessee if the Assessee acquires a legal right to receive the amount or, conversely, the said amount has become legally due to the 1 (1954) 26 ITR 27(SC) 2 1993 202 ITR 492 (Cal) 16 of 31 ::: Uploaded on - 04/12/2023 ::: Downloaded on - 05/12/2023 07:29:52 ::: sg itxa699-02.doc Assessee from the Assessee's debtor. The mere raising of claim or bill does not create any legally enforceable right to receive the same.
Bombay High Court Cites 27 - Cited by 0 - G S Kulkarni - Full Document

Tulsidas V.Patel Pvt.Ltd vs The Dy.Cit,Spl Range- 26 on 4 December, 2023

21. The Calcutta High Court, in the case of CIT vs. Bharat Petroleum Corporation Ltd.2, observed that the amount can accrue or arise to the Assessee if the Assessee acquires a legal right to receive the amount or, conversely, the said amount has become legally due to the 1 (1954) 26 ITR 27(SC) 2 1993 202 ITR 492 (Cal) 16 of 31 ::: Uploaded on - 04/12/2023 ::: Downloaded on - 05/12/2023 07:29:47 ::: sg itxa699-02.doc Assessee from the Assessee's debtor. The mere raising of claim or bill does not create any legally enforceable right to receive the same.
Bombay High Court Cites 27 - Cited by 0 - G S Kulkarni - Full Document

T.V.Patel Pvt. Ltd vs The Income Tax Officer, Circle (2)1, ... on 4 December, 2023

21. The Calcutta High Court, in the case of CIT vs. Bharat Petroleum Corporation Ltd.2, observed that the amount can accrue or arise to the Assessee if the Assessee acquires a legal right to receive the amount or, conversely, the said amount has become legally due to the 1 (1954) 26 ITR 27(SC) 2 1993 202 ITR 492 (Cal) 16 of 31 ::: Uploaded on - 04/12/2023 ::: Downloaded on - 05/12/2023 07:29:57 ::: sg itxa699-02.doc Assessee from the Assessee's debtor. The mere raising of claim or bill does not create any legally enforceable right to receive the same.
Bombay High Court Cites 27 - Cited by 0 - G S Kulkarni - Full Document

T.V. Patel Pvt. Ltd vs The Income Tax Officer Circle (2)1, ... on 4 December, 2023

21. The Calcutta High Court, in the case of CIT vs. Bharat Petroleum Corporation Ltd.2, observed that the amount can accrue or arise to the Assessee if the Assessee acquires a legal right to receive the amount or, conversely, the said amount has become legally due to the 1 (1954) 26 ITR 27(SC) 2 1993 202 ITR 492 (Cal) 16 of 31 ::: Uploaded on - 04/12/2023 ::: Downloaded on - 05/12/2023 07:30:02 ::: sg itxa699-02.doc Assessee from the Assessee's debtor. The mere raising of claim or bill does not create any legally enforceable right to receive the same.
Bombay High Court Cites 27 - Cited by 0 - G S Kulkarni - Full Document

T.V. Patel Pvt. Ltd vs The Dy. Comm. Of Income Tax, Spl. Range 14 on 4 December, 2023

21. The Calcutta High Court, in the case of CIT vs. Bharat Petroleum Corporation Ltd.2, observed that the amount can accrue or arise to the Assessee if the Assessee acquires a legal right to receive the amount or, conversely, the said amount has become legally due to the 1 (1954) 26 ITR 27(SC) 2 1993 202 ITR 492 (Cal) 16 of 31 ::: Uploaded on - 04/12/2023 ::: Downloaded on - 05/12/2023 07:30:13 ::: sg itxa699-02.doc Assessee from the Assessee's debtor. The mere raising of claim or bill does not create any legally enforceable right to receive the same.
Bombay High Court Cites 27 - Cited by 0 - G S Kulkarni - Full Document

Tulsidas V. Patel Pvt.Ltd vs The Dy. Comm. Of Income Tax, Special ... on 4 December, 2023

21. The Calcutta High Court, in the case of CIT vs. Bharat Petroleum Corporation Ltd.2, observed that the amount can accrue or arise to the Assessee if the Assessee acquires a legal right to receive the amount or, conversely, the said amount has become legally due to the 1 (1954) 26 ITR 27(SC) 2 1993 202 ITR 492 (Cal) 16 of 31 ::: Uploaded on - 04/12/2023 ::: Downloaded on - 05/12/2023 07:30:08 ::: sg itxa699-02.doc Assessee from the Assessee's debtor. The mere raising of claim or bill does not create any legally enforceable right to receive the same.
Bombay High Court Cites 27 - Cited by 0 - G S Kulkarni - Full Document

The Pr. Commissioner Of Income-Tax-14 vs Indian Oil Corporation Ltd. (Erthwhile ... on 11 February, 2019

5. Similarly, Bombay High Court in case of Commissioner of Income Tax Vs. Bharat Petroleum Corporation Limited 1 had occasion to examine whether the expenditure incurred by the assessee in establishing a club to carry on welfare activities can be claimed by way of expenditure under section 37(1) ignoring the limitation contained under Section 40A(9) of the Act. The 1 252 ITR 43 ::: Uploaded on - 15/02/2019 ::: Downloaded on - 17/03/2019 01:06:10 ::: Priya Soparkar 6 22 itxa 1765-16-o High Court while dismissing the revenue's appeal and approving the view of the Tribunal in this context observed as under:-
Bombay High Court Cites 8 - Cited by 4 - B P Colabawalla - Full Document
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