{"id":187113,"date":"2007-11-14T00:00:00","date_gmt":"2007-11-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mil-controls-ltd-vs-commissioner-of-income-tax-on-14-november-2007"},"modified":"2018-06-20T23:52:45","modified_gmt":"2018-06-20T18:22:45","slug":"mil-controls-ltd-vs-commissioner-of-income-tax-on-14-november-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mil-controls-ltd-vs-commissioner-of-income-tax-on-14-november-2007","title":{"rendered":"Mil Controls Ltd. vs Commissioner Of Income Tax on 14 November, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Mil Controls Ltd. vs Commissioner Of Income Tax on 14 November, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA No. 37 of 2004()\n\n\n1. MIL CONTROLS LTD., ALUVA.\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. COMMISSIONER OF INCOME TAX, COCHIN.\n                       ...       Respondent\n\n                For Petitioner  :SRI.E.K.NANDAKUMAR\n\n                For Respondent  :SRI.GEORGE K. GEORGE, SC FOR IT\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :14\/11\/2007\n\n O R D E R\n                        H.L.DATTU, C.J. &amp; K.M.JOSEPH, J.\n                            ------------------------------------------\n                                  I.T.A.No.37 of 2004 &amp;\n                              C.M.Appln.No.1145 of 2004\n                            ------------------------------------------\n                     Dated, this the 14th day of November, 2007\n\n                                    JUDGMENT\n<\/pre>\n<p>H.L.Dattu, C.J.\n<\/p>\n<p>       Delay in filing the appeal is condoned.\n<\/p>\n<p>       (2) By consent of the learned counsel appearing for the parties, the<\/p>\n<p>appeal is taken up for final hearing.\n<\/p>\n<p>       (3) Appellant is a company incorporated under the provisions of the<\/p>\n<p>Companies Act. It is involved in the manufacture of valve, body, bonnet, its<\/p>\n<p>accessories, etc.      For the assessment year 1994-95, the assessee had<\/p>\n<p>claimed deductions of the amounts paid towards rent for the guest house.<\/p>\n<p>The assessing authority had disallowed the claim so made. Aggrieved by the<\/p>\n<p>said order, the assessee had carried the matter in appeal before the first<\/p>\n<p>appellate authority, who by its order dated 24.2.2000 has partly allowed the<\/p>\n<p>claim made by the assessee. Not being satisfied with the said order, the<\/p>\n<p>assessee had carried the matter by way of second appeal before the Income<\/p>\n<p>Tax Appellate Tribunal, Cochin Bench, Cochin in I.T.A.No.87 of 1998. The<\/p>\n<p>Tribunal has dismissed the assessee&#8217;s appeal.<\/p>\n<p>       (4) Aggrieved by the orders so passed by the Tribunal, the assessee is<\/p>\n<p>before us in this appeal filed under Section 260A of the Income Tax Act, 1961.<\/p>\n<p>The assessee has framed only one question of law for our consideration and<\/p>\n<p>decision. The same is as under:\n<\/p>\n<blockquote><p>              &#8220;Whether on the facts and in the circumstances of the<br \/>\n       case, was the Income Tax Appellate Tribunal justified in<br \/>\n       confirming the disallowance of rent paid for guesthouse?\n<\/p><\/blockquote>\n<p>ITA No.37\/2004<br \/>\n<span class=\"hidden_text\">                                            2<\/span><\/p>\n<p>        (5) The issue so framed by the assessee is no more debatable in view<\/p>\n<p>of the law laid down by the apex Court in the case of <a href=\"\/doc\/838261\/\">Britannia Industries Ltd. v.<\/p>\n<p>Commissioner of Income-Tax and<\/a> another [(2005) 278 ITR 546]. In the said<\/p>\n<p>decision the Supreme Court has stated as under:<\/p>\n<blockquote><p>                &#8220;The  intention  of  the   Legislature   is  clear  and<br \/>\n        unambiguous: the intention was to exclude from deduction the<br \/>\n        expenses towards rents, repairs and also maintenance of<br \/>\n        premises\/accommodation used for the purpose of a guest house<br \/>\n        of the nature indicated in sub-section (4) of section 37. If the<br \/>\n        Legislature had intended that deduction would be allowable in<br \/>\n        respect of all types of buildings\/accommodation used for the<br \/>\n        purpose of the business or profession, then the Legislature<br \/>\n        would not have felt the need to amend the provisions of section<br \/>\n        37 so as to make a definite distinction with regard to buildings<br \/>\n        used as guest houses as defined in section 37(5)         and the<br \/>\n        provisions of sections 31 and 32 would have been sufficient for<br \/>\n        that purpose.&#8221;<\/p><\/blockquote>\n<p>        (6) In view of the law declared by the apex Court, the question of law<\/p>\n<p>framed by the assessee requires to be answered against the assessee and in<\/p>\n<p>favour of the Revenue.\n<\/p>\n<p>        Ordered accordingly.\n<\/p>\n<\/p>\n<p>                                                         (H.L.DATTU)<br \/>\n                                                       CHIEF JUSTICE<\/p>\n<p>                                                        (K.M.JOSEPH)<br \/>\n                                                           JUDGE<br \/>\nvns<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Mil Controls Ltd. vs Commissioner Of Income Tax on 14 November, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA No. 37 of 2004() 1. MIL CONTROLS LTD., ALUVA. &#8230; Petitioner Vs 1. COMMISSIONER OF INCOME TAX, COCHIN. &#8230; Respondent For Petitioner :SRI.E.K.NANDAKUMAR For Respondent :SRI.GEORGE K. GEORGE, SC FOR IT [&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":[8,21],"tags":[],"class_list":["post-187113","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mil Controls Ltd. vs Commissioner Of Income Tax on 14 November, 2007 - 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\/mil-controls-ltd-vs-commissioner-of-income-tax-on-14-november-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mil Controls Ltd. vs Commissioner Of Income Tax on 14 November, 2007 - Free Judgements of Supreme Court &amp; 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