{"id":110083,"date":"2008-11-27T00:00:00","date_gmt":"2008-11-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-bharat-refractories-ltd-on-27-november-2008"},"modified":"2016-06-12T17:48:17","modified_gmt":"2016-06-12T12:18:17","slug":"commissioner-of-income-tax-vs-ms-bharat-refractories-ltd-on-27-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-bharat-refractories-ltd-on-27-november-2008","title":{"rendered":"Commissioner Of Income Tax vs M\/S Bharat Refractories Ltd. on 27 November, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Jharkhand High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs M\/S Bharat Refractories Ltd. on 27 November, 2008<\/div>\n<pre>            IN THE HIGH COURT OF JHARKHAND AT RANCHI\n                         Tax Appeal No.35 of 2008\n            Commissioner of Income Tax ... ..    .. ..Appellant(s)\n                                -Versus-\n            Bharat Refractories Ltd... ..  ..    .. ...Respondent(s)\n                                ----------\n\n            CORAM:       HON'BLE THE CHIEF JUSTICE\n                         HON'BLE MR. JUSTICE D.K.SINHA\n\n            For the Appellant(s):      Mr. K.K. Jhunjhunwala, Advocate\n            For the Respondent(s): Mr. Ananda Sen, Advocate\n                                 -------------\n\n06\/   27.11.2008<\/pre>\n<p>         This appeal has been filed by the Commissioner of Income<br \/>\n            Tax, Hazaribagh against the order passed by the Income Tax Appellate<br \/>\n            Tribunal, Circuit Bench, Ranchi dated 23.11.2007 by which the learned<br \/>\n            Tribunal    was pleased to allow the appeal filed by the assessee-<br \/>\n            respondent and consequently was pleased to set aside the order passed<br \/>\n            by the CIT(A), Jamshedpur and confirmed the action of the Assessing<br \/>\n            Officer who had accepted receipts on account of subsidy as trade receipts<br \/>\n            which was meant to liquidate the outstanding interest which was claimed<br \/>\n            payable by the respondent-assessee        along with penal interest. The<br \/>\n            Tribunal was of the opinion that by providing such a subsidy in regard to<br \/>\n            which the receipts were in existence, no working capital of trading receipts<br \/>\n            had come to the benefit of the assessee company in the sense that it was<br \/>\n            not in the nature of subsidy to assist the assessee company to carry on its<br \/>\n            trade or business but was a subsidy meant for restructuring its capital<br \/>\n            base and to liquidate its outstanding dues.\n<\/p>\n<p>                         The counsel for the appellant-Revenue submitted that the<br \/>\n            view taken by the Tribunal was clearly erroneous as the receipts of the<br \/>\n            amount by way of subsidy to the assessee company ought to have been<br \/>\n            treated as capital gain for the purpose of enhancing its business which<br \/>\n            amounted to capital gain and the said subsidy ought to have been held<br \/>\n            taxable and the amount towards subsidy added to the revenue of the<br \/>\n            respondent-assessee and therefore ought to have been held taxable. In<br \/>\n            support of his submission the counsel relied upon the authority of Sahney<br \/>\n            Steel and Press Works Ltd. &amp; others versus Commissioner of Income Tax,<br \/>\n            reported in (1997) 228 I.T.R. and invited the attention of this Court to the<br \/>\n            views expressed by the learned Judges in the aforesaid case. In the said<br \/>\n            case, although the deductions were claimed to have been allowed in<br \/>\n            favour of the Company on account of the subsidy, the same was not<br \/>\n            accepted by the Apex Court and it was held that as the subsidy had not<br \/>\n            been granted for production or for bringing into existence any new asset<br \/>\n            and the subsidies were granted year after year only after the setting up of<br \/>\n            the new industry and commencement of production, such a subsidy could<br \/>\n only be treated as assistance given for the purpose of carrying on of the<br \/>\nbusiness of the assessee. Learned Judges of the Supreme Court,<br \/>\ntherefore, applied the test of Viscount Simon in the case of Ostime(1946)<br \/>\n14 ITR (Suppl.) 45 (HL) and held that subsidies are of revenue character<br \/>\nand will have to be taxed accordingly. Hence the counsel for the appellant-<br \/>\nrevenue submitted that as in the case relied upon by the appellant, the<br \/>\nsubsidies were treated as revenue and had to be taxed, the learned<br \/>\nmembers of the Tribunal were not correct in holding that the subsidies<br \/>\nwere not taxable.\n<\/p>\n<p>                Having heard the counsel for the appellant and having<br \/>\nperused the judgment relied upon by the counsel for the appellant it is<br \/>\nquite clear that as a bald proposition amount of subsidy under all<br \/>\ncircumstance cannot be held non-taxable nor it would be correct to<br \/>\nassume that in all cases subsidies have to be treated as revenue and has<br \/>\nto be held taxable . Thus subsidies, although, received by way of subsidy<br \/>\nmay be treated as taxable receipts for enhancing the capital revenue of<br \/>\nthe assessee company, yet the same will have to be examined whether<br \/>\nthe subsidy was for increasing the capital gain of the company or it was<br \/>\nmeant for restructuring the business of the assessee.\n<\/p>\n<p>                In so far as the instant matter is concerned, it is clear from<br \/>\nthe impugned order of the Tribunal that the subsidy had been allowed to<br \/>\nthe respondent-assessee in order to discharge the liability of outstanding<br \/>\ninterest along with penal interest so that it could sustain its business and<br \/>\nthus the subsidy could not be construed to have been granted to the<br \/>\nrespondent-assessee in order to increase its capital for the purpose of<br \/>\nearning profit.    Thus,   if the subsidy was granted to the respondent-<br \/>\nCompany merely to sustain its existence and to liquidate its outstanding<br \/>\ninterest along with penal interest, the view taken by the Tribunal by<br \/>\ntreating such subsidy as working capital cannot be faulted as such,<br \/>\nsubsidy was meant for restructuring its capital base and to liquidate its<br \/>\noutstanding dues. Thus the decision relied upon by the counsel for the<br \/>\nappellant-revenue is clearly not applicable in the facts of this case.\n<\/p>\n<p>                We thus find no reason to interfere with the order passed by<br \/>\nthe Tribunal. Consequently, this appeal is dismissed at the admission<br \/>\nstage itself.\n<\/p>\n<p>                                                  [Gyan Sudha Misra, C.J.]<\/p>\n<p>                                                        [D.K.Sinha,J.]<br \/>\nS.B.\/Sarda\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jharkhand High Court Commissioner Of Income Tax vs M\/S Bharat Refractories Ltd. on 27 November, 2008 IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No.35 of 2008 Commissioner of Income Tax &#8230; .. .. ..Appellant(s) -Versus- Bharat Refractories Ltd&#8230; .. .. .. &#8230;Respondent(s) &#8212;&#8212;&#8212;- CORAM: HON&#8217;BLE THE CHIEF JUSTICE HON&#8217;BLE MR. JUSTICE D.K.SINHA [&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":[8,18],"tags":[],"class_list":["post-110083","post","type-post","status-publish","format-standard","hentry","category-high-court","category-jharkhand-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs M\/S Bharat Refractories Ltd. on 27 November, 2008 - 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-income-tax-vs-ms-bharat-refractories-ltd-on-27-november-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs M\/S Bharat Refractories Ltd. on 27 November, 2008 - Free Judgements of Supreme Court &amp; 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