{"id":170946,"date":"2010-05-04T00:00:00","date_gmt":"2010-05-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-4-may-2010"},"modified":"2018-09-04T18:29:05","modified_gmt":"2018-09-04T12:59:05","slug":"commissioner-vs-unknown-on-4-may-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-4-may-2010","title":{"rendered":"Commissioner vs Unknown on 4 May, 2010"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner vs Unknown on 4 May, 2010<\/div>\n
Author: D.A.Mehta,&Nbsp;Honourable Ms.Justice H.N.Devani,&Nbsp;<\/div>\n
   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/559\/2009\t 4\/ 6\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No.559 of 2009\n \n\n===================================================\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nADITYA\nMEDISALES LTD - Opponent(s)\n \n\n=================================================== \nAppearance\n: \nMRS\nMAUNA M BHATT for Appellant(s) : 1, \nNone for Opponent(s) :\n1, \n===================================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t:\n\t\t\t\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\n\u00a0           and\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\n\nDate\n: 04\/05\/2010 \n\n \n\n\n ORAL\nORDER<\/pre>\n
(Per
\n: HONOURABLE MS.JUSTICE H.N.DEVANI)<\/p>\n
\tIn this
\n\tappeal under Section 260(A) of the Income Tax-Act, 1961 (the Act)
\n\tthe appellant-revenue has proposed the following question:\n<\/p>\n
 Whether,
\non the facts and in the circumstances of the case, the Appellate
\nTribunal was right in law in confirming the order of the CIT(A)
\ndeleting the disallowance made on account of excess interest payment
\nfor Rs.56,63,131\/- in view of section 40A(2)(a) of the Act?\n<\/p>\n
\tThe
\n\tAssessment Year is 1997-98 and the relevant accounting period is the
\n\tprevious year 31.03.1997. The Assessing Officer found that the
\n\tassessee company had paid interest @ 18% to 20% p.a. to depositors,
\n\tICDs and financial institutions while interest on overdue balance
\n\twas paid @ 24% to Sun Pharmaceuticals Industries Limited. The
\n\tAssessing Officer considered the interest paid @ 24% to Sun
\n\tPharmaceuticals Industries Limited as excessive compared to interest
\n\tpaid @ 18% to @20% to other parties. He held that the rate of
\n\tinterest @ 20% was reasonable and accordingly disallowed 4% as
\n\texcessive and unreasonable by applying Section 40A(2)(a) of the Act
\n\tand made addition of Rs.56,63,331\/-. In appeal by the assessee,
\n\tCommissioner (Appeals) deleted the said addition holding that the
\n\tAssessing Officer was not justified in invoking provisions of
\n\tSection 40A(2)(a) of the Act. Revenue carried the matter in appeal
\n\tbefore the Tribunal, but failed.\n<\/p>\n
\tMrs.M.M.Bhatt,
\n\tlearned Senior Standing Counsel for the appellant has submitted that
\n\tboth, Commissioner (Appeals) as well as the Tribunal were not
\n\tjustified in deleting the addition inasmuch as no evidence had been
\n\tproduced to substantiate rate of interest @ 24% p.a.<\/p>\n
A
\n\tperusal of the order of Commissioner (Appeals) shows that
\n\tCommissioner (Appeals) has found substance in the contention raised
\n\ton behalf of the assessee that the provisions of Section 40A(2) of
\n\tthe Act were not applicable to it without establishing a direct
\n\trelationship between the assessee and the payee company as defined
\n\tin Section 40A(2)(b) of the Act. Commissioner (Appeals) was further
\n\tof the view that, the interest had been paid looking to the business
\n\tneeds of the Company and that too for raising unsecured loans which
\n\twere not easily available in the market to the assessee.\n<\/p>\n
\tThe
\n\tTribunal in its impugned order has recorded that it is not clear
\n\tfrom the record as to whether the contention as to the applicability
\n\tof Section 40A(2)(b) of the Act was raised before the Assessing
\n\tOfficer, and accordingly  proceeded in the matter by assuming that
\n\tthe provisions of Section 40A(2)(a) of the Act could be applied in
\n\tthe present case. The Tribunal has recorded that the Assessing
\n\tOfficer has inferred that the rate of 24% p.a. was excessive as the
\n\tassessee had paid interest at rates varying from 18% to 20% p.a. on
\n\tits other borrowings, that is, the deposits from public and loans
\n\tfrom financial institutions. It was contended on behalf of the
\n\tassessee that the market rate for capital during the relevant period
\n\tstood at 24% to 30% p.a. The Tribunal was of the view that even
\n\tthough no basis or material to indicate the said market rates had
\n\tbeen laid by the assessee, normally if the interest rates from
\n\torganized sources are in the range of 20% p.a., the interest rates
\n\tfrom the general market would only be higher. According to the
\n\tTribunal even if the assessee s claim is discounted, the rate of
\n\tinterest at 24% p.a., which is the rate at which interest is paid by
\n\tthe assessee, is not beyond conception. The Tribunal had also found
\n\tthat the onus for the application of Section 40A(2)(a) of the Act is
\n\ton the revenue, which was not discharged by it.\n<\/p>\n
\tThus
\n\tboth, Commissioner (Appeals) as well as the Tribunal have upon
\n\tappreciation of the evidence on record found that the revenue has
\n\tnot been able to make out any case for applying the provisions of
\n\tsection 40A(2)(a); and that interest on unsecured borrowings is
\n\talways higher than the rate of interest paid to the banks or
\n\tfinancial institutions from where the loans raised are secured
\n\tloans, and have accordingly accepted interest paid to Sun
\n\tPharmaceuticals at the rate of 24% p.a. to be reasonable. In the
\n\tlight of the concurrent findings of fact recorded by Commissioner
\n\t(Appeals) as well as the Tribunal, and considering the fact that the
\n\tfindings and conclusions arrived at by the Tribunal are based on the
\n\tevidence on record as well as normal commercial practices, it cannot
\n\tbe stated that the impugned order suffers from any legal infirmity
\n\tso as to warrant interference.\n<\/p>\n
In
\n\tabsence of any question of law, much less substantial question of
\n\tlaw, the appeal is dismissed.\n<\/p>\n
Sd\/-\n<\/p>\n
[D. A.\n<\/p>\n
MEHTA, J]<\/p>\n
Sd\/-\n<\/p>\n
[
\nH.N.DEVANI, J]<\/p>\n
***<\/p>\n
Bhavesh*<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner vs Unknown on 4 May, 2010 Author: D.A.Mehta,&Nbsp;Honourable Ms.Justice H.N.Devani,&Nbsp; Gujarat High Court Case Information System Print TAXAP\/559\/2009 4\/ 6 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No.559 of 2009 =================================================== COMMISSIONER OF INCOME TAX-I – Appellant(s) Versus ADITYA MEDISALES LTD – Opponent(s) =================================================== Appearance : MRS […]<\/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":[16,8],"tags":[],"class_list":["post-170946","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner vs Unknown on 4 May, 2010 - Free Judgements of Supreme Court & 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-vs-unknown-on-4-may-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 4 May, 2010 - 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