{"id":147244,"date":"1989-03-20T00:00:00","date_gmt":"1989-03-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-haryana-tube-manufacturing-on-20-march-1989"},"modified":"2015-10-25T06:35:59","modified_gmt":"2015-10-25T01:05:59","slug":"commissioner-of-income-tax-vs-haryana-tube-manufacturing-on-20-march-1989","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-haryana-tube-manufacturing-on-20-march-1989","title":{"rendered":"Commissioner Of Income-Tax vs Haryana Tube Manufacturing &#8230; on 20 March, 1989"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Haryana Tube Manufacturing &#8230; on 20 March, 1989<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1989 179 ITR 519 P H<\/div>\n<div class=\"doc_author\">Author: S Sodhi<\/div>\n<div class=\"doc_bench\">Bench: G C Mital, S Sodhi<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>S.S. Sodhi, J.  <\/p>\n<p>1. The point in issue in this reference concerns deduction under Section 80J of the Income-tax Act, 1961, read with Rule 19A of the Income-tax Rules, 1962, in respect of the capital employed for machinery under installation. The three questions referred in this behalf being :\n<\/p>\n<p> &#8220;(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that Sub-rule (3) of Rule 19A of Income-tax Rules, 1962, should be ignored for computing the capital employed for the purposes of granting deduction under Section 80J of the Income-tax Act ?\n<\/p>\n<p> (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the debts and liabilities owned by the assessee are not to be taken into account for computing the capital under Section 80J particularly ?\n<\/p>\n<p> (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the order of the Commissioner of Income-tax (Appeals) in respect of the direction that the amount of Rs. 2,10,544 representing the cost of machinery under installation should be taken into account for computing relief under Section 80J of the Income-tax Act, 1961 ?&#8221;\n<\/p>\n<p>2. The first two questions are covered by the decision of the Supreme Court in <a href=\"\/doc\/1945591\/\">Lohia Machines Ltd. v. Union of India<\/a> [1985] 152 ITR 308 and they are consequently answered in the negative, in favour of the Revenue and against the assessee. The third question has, however, to be answered in the affirmative, in favour of the assessee and against the Revenue keeping in view the decision of this court in I.T.R. No. 145 of 1982 (CIT v. Gopi Chand Textile Mills Ltd. [1989] 179 ITR 371 (P &amp; H) (supra)) decided on February 27, 1989.\n<\/p>\n<p>3. This reference is disposed of accordingly. There will, however, be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Income-Tax vs Haryana Tube Manufacturing &#8230; on 20 March, 1989 Equivalent citations: 1989 179 ITR 519 P H Author: S Sodhi Bench: G C Mital, S Sodhi JUDGMENT S.S. Sodhi, J. 1. The point in issue in this reference concerns deduction under Section 80J of the Income-tax Act, 1961, read [&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":[8,28],"tags":[],"class_list":["post-147244","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-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 Haryana Tube Manufacturing ... on 20 March, 1989 - 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-haryana-tube-manufacturing-on-20-march-1989\" \/>\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 Haryana Tube Manufacturing ... on 20 March, 1989 - Free Judgements of Supreme Court &amp; 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