{"id":121220,"date":"1999-09-07T00:00:00","date_gmt":"1999-09-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-aditya-minerals-pvt-ltd-vs-commissioner-of-income-tax-on-7-september-1999"},"modified":"2015-03-28T12:20:51","modified_gmt":"2015-03-28T06:50:51","slug":"ms-aditya-minerals-pvt-ltd-vs-commissioner-of-income-tax-on-7-september-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-aditya-minerals-pvt-ltd-vs-commissioner-of-income-tax-on-7-september-1999","title":{"rendered":"M\/S. Aditya Minerals Pvt. Ltd vs Commissioner Of Income Tax, &#8230; on 7 September, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">M\/S. Aditya Minerals Pvt. Ltd vs Commissioner Of Income Tax, &#8230; on 7 September, 1999<\/div>\n<div class=\"doc_author\">Author: Bharucha<\/div>\n<div class=\"doc_bench\">Bench: D.P.Mohapatro, S.S.M. Quadri, V.N.Khare<\/div>\n<pre>           PETITIONER:\nM\/S.  ADITYA MINERALS PVT.  LTD.\n\n\tVs.\n\nRESPONDENT:\nCOMMISSIONER OF INCOME TAX, ANDHRA PRADESH\n\nDATE OF JUDGMENT:\t07\/09\/1999\n\nBENCH:\nD.P.Mohapatro, S.S.M. Quadri, V.N.Khare\n\n\n\n\nJUDGMENT:\n<\/pre>\n<p>Bharucha, J.\n<\/p>\n<p>      These  appeals  have been referred to  a\tConstitution<br \/>\nBench to resolve the apparent conflict between the judgments<br \/>\nof  two Benches of this Court, of three learned Judges each,<br \/>\nin  <a href=\"\/doc\/888353\/\">Pingle Industries Ltd.  vs.\t Commissioner of Income-tax,<br \/>\nHyderabad<\/a>  [(1960)  40 I.T.R.  67] and <a href=\"\/doc\/423695\/\">Gotan Lime  Syndicate<br \/>\nvs.   Commissioner of Income<\/a> tax, Rajasthan &amp; Delhi  [(1966)<br \/>\n59 I.T.R.  718].\n<\/p>\n<p>      The common question to be considered reads thus :\n<\/p>\n<p>      Whether  on the facts and in the circumstances of the<br \/>\ncase,  the  sum of Rs.10,752\/- paid by the assessee  in\t the<br \/>\naccounting year was not expenditure allowable as a deduction<br \/>\nin computing the business profit of the assessee- company?\n<\/p>\n<p>      The  appellant-assessee  obtained\t a lease  dated\t 8th<br \/>\nMarch,\t1972 from Aditya Minerals Private Limited.  It was a<br \/>\nterm  of the lease deed that the Lessor will grant lease of<br \/>\nthe  land  more\t particularly\tdescribed  in  Schedule\t `A<br \/>\nattached to this lease deed and forming part of the same for<br \/>\na  period of FIFTEEN YEARS from first December, One thousand<br \/>\nnine  hundred  and seventy one at a monthly rent of  Rs.35\/-<br \/>\n(Rupees\t Thirty Five) only per acre. Clause 2 of the  lease<br \/>\ndeed  stated that the Lessee shall deposit with the  Lessor<br \/>\nby  way\t of the guarantee for due performance of this  lease<br \/>\ndeed  for  fifteen  years, the amount equal to the  rent  of<br \/>\nlease  of  land for the full period of lease which  will  be<br \/>\nadjustable  against  rent  of\tevery  month.\tThis  entire<br \/>\nguarantee  deposit  shall not carry any interest payable  to<br \/>\nthe  Lessee  by the Lessor. The lease deed granted  to\tthe<br \/>\nassessee  the  liberty\tto  use\t the  land  for\t excavation<br \/>\npurposes and subsidiary purposes.\n<\/p>\n<p>      For  the\tassessment years in question,  the  assessee<br \/>\nclaimed the rent amounts worked out at Rs.10,752\/- per annum<br \/>\nas  revenue expenditure.  The claim of the assessee in\tthis<br \/>\nbehalf\twas  turned down by the authorities, the Income\t Tax<br \/>\nAppellate Tribunal and, finally, by the High Court of Andhra<br \/>\nPradesh, against whose judgment the assessee is in appeal.\n<\/p>\n<p>      We  find\tthat there is a material difference  in\t the<br \/>\nfacts  of the case of Pingle Industries Ltd.  and the  facts<br \/>\nof  the\t case of Gotan Lime Syndicate.\tAs the\tjudgment  in<br \/>\nGotan  Lime Syndicate, relied upon by the assessee,  clearly<br \/>\nshows,\tin that case there is no payment once for all;\t it<br \/>\nis  an yearly payment of dead-rent and royalty.\t It is\ttrue<br \/>\nthat  if  a  capital sum is arrived at and payment  is\tmade<br \/>\nevery  year  by chalking out the capital amount\t in  various<br \/>\ninstalments,  the  payment does not lose its character as  a<br \/>\ncapital payment if the sum determined was capital in nature.<br \/>\nBut  it is an important fact in this case that it is a\tcase<br \/>\nof an annual payment of royalty or dead-rent.  The judgment<br \/>\nadds   that  the  case\tof   Pingle  Industries\t Ltd.\t was<br \/>\ndistinguishable\t because,  on the facts, it was a lump\tsum<br \/>\npayment\t in  instalments  for acquiring a capital  asset  of<br \/>\nenduring  benefit  to his trade.  The Court in\tGotan  Lime<br \/>\nSyndicate took the view that the royalty payment therein was<br \/>\nnot  a\tdirect payment for securing an enduring\t advantage;<br \/>\nit  has\t relation to the raw material to be  obtained.\tThe<br \/>\nCourt  thus  accepted the argument on behalf of\t Gotan\tLime<br \/>\nSyndicate  that\t what  it got was a right to  get  lime\t for<br \/>\nmanufacturing  and the payment had a direct relation to\t the<br \/>\namount of lime that was removed.\n<\/p>\n<p>      In the case before us, as indicated by the lease deed,<br \/>\nwhat  was  to be paid by the assessee was rent for the\tland<br \/>\nthat  was leased.  It was payable at the rate of Rs.35\/- per<br \/>\nacre per month.\t The assessee was required to pay in advance<br \/>\nthe  rent  calculated at this rate for the entire period  of<br \/>\nthe  lease, i.e., fifteen years, in the form of a deposit.<br \/>\nThe deposit was by way of the guarantee for due performance<br \/>\nof  this  lease\t deed for fifteen years, that  is,  towards<br \/>\nfifteen\t years rent.  It was adjustable against the rent of<br \/>\neach month and it carried no interest.\n<\/p>\n<p>      On  the facts, as it appears to us, this case is on  a<br \/>\npar  with Pingle Industries Ltd.  and accordingly, the civil<br \/>\nappeals must fail and are dismissed.\n<\/p>\n<p>      No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India M\/S. Aditya Minerals Pvt. Ltd vs Commissioner Of Income Tax, &#8230; on 7 September, 1999 Author: Bharucha Bench: D.P.Mohapatro, S.S.M. Quadri, V.N.Khare PETITIONER: M\/S. ADITYA MINERALS PVT. LTD. Vs. RESPONDENT: COMMISSIONER OF INCOME TAX, ANDHRA PRADESH DATE OF JUDGMENT: 07\/09\/1999 BENCH: D.P.Mohapatro, S.S.M. Quadri, V.N.Khare JUDGMENT: Bharucha, J. These appeals have [&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-121220","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>M\/S. Aditya Minerals Pvt. 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