{"id":10691,"date":"1954-10-29T00:00:00","date_gmt":"1954-10-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-excess-profits-vs-adair-dutt-company-ltd-on-29-october-1954"},"modified":"2018-12-01T01:30:37","modified_gmt":"2018-11-30T20:00:37","slug":"commissioner-of-excess-profits-vs-adair-dutt-company-ltd-on-29-october-1954","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-excess-profits-vs-adair-dutt-company-ltd-on-29-october-1954","title":{"rendered":"Commissioner Of Excess Profits &#8230; vs Adair Dutt &amp; Company Ltd on 29 October, 1954"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Commissioner Of Excess Profits &#8230; vs Adair Dutt &amp; Company Ltd on 29 October, 1954<\/div>\n<div class=\"doc_author\">Author: Bhagwati<\/div>\n<div class=\"doc_bench\">Bench: M.C. Mahajan (Cj), S.R. Das, G. Hasan, N.H. Bhagwati, T.L.V. Aiyyar<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  60 of 1953\n\nPETITIONER:\nCOMMISSIONER OF EXCESS PROFITS TAX WEST BENGAL \n\nRESPONDENT:\nADAIR DUTT &amp; COMPANY LTD. \n\nDATE OF JUDGMENT: 29\/10\/1954\n\nBENCH:\nM.C. MAHAJAN (CJ) &amp; S.R. DAS &amp; G. HASAN &amp; N.H. BHAGWATI &amp; T.L.V. AIYYAR,\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<\/p>\n<p>AIR 1955 SC 254<\/p>\n<p>The Judgment was delivered by BHAGWATI, J.\n<\/p>\n<p>BHAGWATI, J.\n<\/p>\n<p>The respondent, the assessee, is a limited company and has its head office<br \/>\nin London. It has three branches in India. The control and management of<br \/>\nits business during the five chargeable accounting periods (commencing from<br \/>\nthe 1st September, 1939, and ending on the 31st March, 1944) were in London<br \/>\nbut as its Indian profits exceeded the London profits it was treated as a<br \/>\nresident company under Section 4-A(c), sub-clause (b), of the Indian<br \/>\nIncome-Tax Act, 1922 The assessee had chosen as its standard period the<br \/>\nprevious years for the assessment years 1936-37 and 1938-39 under Section<br \/>\n6(2)(b) of the Excess Profits Tax Act. Its profits for these years as<br \/>\ndetermined in the respective income-tax assessments were as follows :&#8211;\n<\/p>\n<p>Previous year for 1936-37 assessment year&#8211;\n<\/p>\n<p>(a) Indian profits&#8211;Rs. 10, 525 (b) London profits&#8211;Rs 66, 386<\/p>\n<p>Previous year for 1938-39 assessment year&#8211;\n<\/p>\n<p>(c) Indian profits&#8211;Rs. 79, 611 (d) London profits&#8211;Rs. 20, 813<\/p>\n<p>The Excess Profits Tax Officer treated the assessee as non-resident in the<br \/>\nassessment year 1936-37 as its foreign profits were more than the Indian<br \/>\nprofits and determined the standard profits for that year at Rs. 10, 525<br \/>\nignoring the foreign profits Rs. 66, 386 altogether. The standard profits<br \/>\naccording to him were the aggregate of (a), (c) and (d) (Rs. 10, 525, Rs.<br \/>\n79, 611 and Rs. 20, 813) and he made his order accordingly<\/p>\n<p>The Appellate Assistant Commissioner confirmed the orders of the Excess<br \/>\nProfits Tax Officer and a further appeal was taken by the assessee to the<br \/>\nIncome-tax Appellate Tribunal. The Tribunal held that the profits for the<br \/>\nchargeable accounting period as well as the standard period had to be<br \/>\ncomputed under Rule 1 of Schedule I to the Excess Profits Tax Act on the<br \/>\nprinciples on which the profits of a business are computed for the purposes<br \/>\nof income-tax under Section 10 of the Indian Income-Tax Act, 1922 and that<br \/>\nthe business profits of the assessee had to be determined first and the<br \/>\nquestion whether the assessee was a resident or a non-resident under<br \/>\nSection 4A of the Act could only be considered at a later stage when<br \/>\nassessable income was being determined. The appeal was accordingly allowed<br \/>\nand the Excess Profits Tax Officer was directed to revise his calculations<br \/>\non the basis indicated in the orderAt the instance of the appellant, the<br \/>\nCommissioner of Excess Profits Tax, West Bengal, the Tribunal referred the<br \/>\nfollowing question to the High Court under Section 21 of the Excess Profits<br \/>\nTax Act read with Section 66(1) of the Income-tax Act :&#8211;\n<\/p>\n<blockquote><p>    &#8220;Whether in computing the profits for the standard period under<br \/>\n    Schedule I of the Excess Profits Tax Act, the London profits (Rs. 66,\n<\/p><\/blockquote>\n<blockquote><p>    386) for 1936-37 income-tax assessment were rightly included by the<br \/>\n    Tribunal.&#8221;\n<\/p><\/blockquote>\n<p>The High Court answered the question in the affirmative and the appellant<br \/>\nobtained from the High Court the necessary certificate under Section 66A(2)<br \/>\nof the Indian Income-Tax Act, 1922 that this was a fit case for appeal to<br \/>\nthis Court<\/p>\n<p>The sole question for our determination in this appeal is whether the<br \/>\nExcess Profits Tax Officer was justified in splitting up the standard<br \/>\nperiod as he did in order to arrive at the standard profits of the assessee<br \/>\nand further whether the business profits of the assessee had to be<br \/>\ndetermined first under Section 10 of the Indian Income-Tax Act, 1922 and<br \/>\nthe question whether the assessee was a resident or non-resident under<br \/>\nSection 4A of the Act was to be considered after the determination of those<br \/>\nprofits<\/p>\n<p>Section 6 of the Excess Profits Tax Act prescribes how the standard profits<br \/>\nof a business have to be computed. It provides, so far as is material for<br \/>\nour purposes :&#8211;\n<\/p>\n<blockquote><p>    &#8220;(1) For the purposes of this Act, the standard profits of a business<br \/>\n    in relation to any chargeable accounting period shall, subject to the<br \/>\n    provisions of sub-sections (3) and (4), be an amount bearing to the<br \/>\n    profits of the business during the standard period, if in respect of<br \/>\n    that business a standard period is available, the same proportion as<br \/>\n    the chargeable accounting period bears to the standard period<\/p>\n<p>    (2) For the purposes of this section the standard period shall, at the<br \/>\n    option of the person carrying on the business, be(b) The &#8216;previous<br \/>\n    year&#8217; as so determined for the year ending on the 31st day of March,<br \/>\n    1937, and that for the year ending on the 31st day of March, 1939<\/p>\n<p>    Provided that in no case shall any period of less than nine months be<br \/>\n    taken as a standard period.&#8221;\n<\/p><\/blockquote>\n<p>It is clear that whatever be the standard period chosen by the assessee it<br \/>\nis a unit by itself and the profits of the business during the standard<br \/>\nperiod must be computed as a whole. The total profits thus computed would<br \/>\nthen be divided by two, if the standard period was one of two years and the<br \/>\nresultant profits would then be compared with the profits of the chargeable<br \/>\naccounting period. There is nothing in the section to warrant the splitting<br \/>\nup of the standard period, determining the business profits of each year<br \/>\nseparately and considering whether the assessee was a resident or non-<br \/>\nresident for the particular assessment year<\/p>\n<p>The profits of the assessee, Indian as well as foreign, were determined in<br \/>\nthe respective income-tax assessments as stated above and for the purposes<br \/>\nof excess profits tax all the profits earned by the assessee during the<br \/>\nstandard period had to be added together. The Excess Profits Tax Officer<br \/>\nshould therefore have added together (a), (b), (c) and (d) above and not<br \/>\nonly (a), (c) and (d) as he did<\/p>\n<p>The Excess Profits Tax Officer however considered the profits of assessment<br \/>\nyear 1936-37 separately and on a consideration of the Indian and foreign<br \/>\nprofits comprised in that assessment he determined that the assessee was a<br \/>\nnon-resident in that year and therefore those foreign profits were not to<br \/>\nbe considered at all while arriving at the figure of standard profits<\/p>\n<p>We are of the opinion that the Excess Profits Tax Officer was in error when<br \/>\nhe excluded the foreign profits for the assessment year 1936-37 from<br \/>\ncomputation. Rule 1 of Schedule I to the Excess Profits Tax Act provides<br \/>\nthat business profits during the standard period are to be computed on the<br \/>\nprinciples on which business profits are computed for purposes of income-<br \/>\ntax under Section 10 of the Indian Income-Tax Act, 1922. Business profits<br \/>\nunder Section 10 may comprise Indian as well as foreign profits. All these<br \/>\nprofits would come within the computation of business profits and they<br \/>\nwould be determined as such in the income-tax assessment for the particular<br \/>\nassessment year. The question whether Indian or foreign profits are greater<br \/>\nwould become relevant for determining the status of the assessee, whether<br \/>\nhe is a resident or non-resident, and would be considered later when the<br \/>\nassessable income came to be determinedIt is only after the business<br \/>\nprofits are determined under Section 10 that the question can be considered<br \/>\nwhether the assessee is a resident or non-resident and that question can<br \/>\ncertainly not be determined unless and until the Indian and foreign profits<br \/>\nof the assessee have been in the first instance determined under Section\n<\/p>\n<p>10. The determination of business profits under Section 10 would therefore<br \/>\nbe the first step to be taken before Section 4A could be applied. The same<br \/>\nprocedure would have to be followed while determining the business profits<br \/>\nfor the purpose of the excess profits tax also and Section 4A could not be<br \/>\nconsidered till after the business profits had been determined under<br \/>\nSection 10 in the first instance. Both Indian and foreign profits would<br \/>\nhave to be determined for the purpose of this computation and they would be<br \/>\nthe business profits to be taken into account while computing standard<br \/>\nprofits without excluding any of them by applying Section 4A<\/p>\n<p>The decision of the Excess Profits Tax Officer was therefore wrong and the<br \/>\nTribunal and the High Court were right in the view they took. The appeal<br \/>\nwill accordingly stand dismissed with costs<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Commissioner Of Excess Profits &#8230; vs Adair Dutt &amp; Company Ltd on 29 October, 1954 Author: Bhagwati Bench: M.C. Mahajan (Cj), S.R. Das, G. Hasan, N.H. Bhagwati, T.L.V. Aiyyar CASE NO.: Appeal (civil) 60 of 1953 PETITIONER: COMMISSIONER OF EXCESS PROFITS TAX WEST BENGAL RESPONDENT: ADAIR DUTT &amp; COMPANY LTD. DATE [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-10691","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Excess Profits ... vs Adair Dutt &amp; Company Ltd on 29 October, 1954 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-excess-profits-vs-adair-dutt-company-ltd-on-29-october-1954\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Excess Profits ... vs Adair Dutt &amp; 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