{"id":191367,"date":"2010-09-22T00:00:00","date_gmt":"2010-09-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-united-catalysts-india-ltd-on-22-september-2010"},"modified":"2015-05-25T22:33:21","modified_gmt":"2015-05-25T17:03:21","slug":"the-commissioner-of-income-tax-vs-ms-united-catalysts-india-ltd-on-22-september-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-united-catalysts-india-ltd-on-22-september-2010","title":{"rendered":"The Commissioner Of Income Tax vs M\/S.United Catalysts India Ltd on 22 September, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs M\/S.United Catalysts India Ltd on 22 September, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 177 of 2009(T)\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S.UNITED CATALYSTS INDIA LTD.,\n                       ...       Respondent\n\n                For Petitioner  :SRI.JOSE JOSEPH, SC, FOR INCOME TAX\n\n                For Respondent  :SRI.P.BALAKRISHNAN (E)\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice K.SURENDRA MOHAN\n\n Dated :22\/09\/2010\n\n O R D E R\n              C.N.RAMACHANDRAN NAIR &amp;\n                 K.SURENDRA MOHAN, JJ.\n              -------------------------------------------\n                I.T. Appeal No.177 of 2009\n              -------------------------------------------\n           Dated this the 22nd September, 2010\n\n                           JUDGMENT\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<p>      Heard the Standing Counsel appearing for the<\/p>\n<p>appellant and Adv.Sri.P.Balakrishnan appearing for the<\/p>\n<p>respondent-assessee. The only question raised in the<\/p>\n<p>departmental appeal is whether the Tribunal was justified<\/p>\n<p>in  holding    that    the     commission        received  by  the<\/p>\n<p>respondent-assessee        from      a    foreign      company for<\/p>\n<p>marketing the products of the foreign company is to be<\/p>\n<p>treated as business income for the purpose of computation<\/p>\n<p>of deduction on export profits under Section 80HHC of the<\/p>\n<p>Income Tax Act.\n<\/p>\n<p>      2. After hearing both sides, we find that the Tribunal<\/p>\n<p>as well as the Commissioner of Income Tax (Appeals) has<\/p>\n<p>followed their orders for earlier years which have become<\/p>\n<p>final. However, the standing counsel submitted that the<\/p>\n<p>department has not contested the earlier orders on<\/p>\n<p><span class=\"hidden_text\">I.T.No.177\/2009           2<\/span><\/p>\n<p>    account of the small amount involved. The counsel for the<\/p>\n<p>    assessee, however, opposed the same stating that from<\/p>\n<p>    1991-1992 onwards, the assessee has been getting<\/p>\n<p>    commission and there is reference of the same at least for<\/p>\n<p>    two assessment years 1991-1992 and 1994-1995. In this<\/p>\n<p>    case, the orders produced are for the assessment year<\/p>\n<p>    1992-1993. The standing counsel has relied on the<\/p>\n<p>    decision of the Supreme Court in Commissioner of<\/p>\n<p>    Income Tax v K.Ravindranathan Nair (2007) 295 ITR<\/p>\n<p>    228, wherein the Supreme Court has held that processing<\/p>\n<p>    charges received for cashew exporters cannot be reckoned<\/p>\n<p>    as business income in the computation for deduction on<\/p>\n<p>    export profit under Section 80HHC.         90% of the<\/p>\n<p>    commission, brokerage etc. has to be excluded from the<\/p>\n<p>    scope of business income under explanation-(b(aa) of<\/p>\n<p>    Section 80HHC(4C) of the Income Tax Act. Since        the<\/p>\n<p>    Supreme Court judgment is rendered after the Tribunal<\/p>\n<p>    decided the matter, these issues should be considered by<\/p>\n<p>    the Assessing Officer in the light of the above referred<\/p>\n<p>    judgment of the Supreme Court. The distinction drawn by<\/p>\n<p>    the assessee&#8217;s counsel that the amount involved in the<\/p>\n<p><span class=\"hidden_text\">I.T.No.177\/2009           3<\/span><\/p>\n<p>    above judgment is processing charges and not the income<\/p>\n<p>    received by the assessee as commission in this case and<\/p>\n<p>    the standing counsel&#8217;s contention that the commission is<\/p>\n<p>    specifically excluded under explanation above referred<\/p>\n<p>    will be considered by the Assessing Officer. The Assessing<\/p>\n<p>    Officer is directed to reconsider the issue in the light of<\/p>\n<p>    the judgment    of the Supreme Court referred to above<\/p>\n<p>    after giving an opportunity to the assessee. The appeal is<\/p>\n<p>    disposed of as above.\n<\/p>\n<\/p>\n<p>                              C.N.RAMACHANDRAN NAIR<br \/>\n                                            JUDGE<\/p>\n<p>                                   K.SURENDRA MOHAN<br \/>\n                                          JUDGE<\/p>\n<p>    css\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Commissioner Of Income Tax vs M\/S.United Catalysts India Ltd on 22 September, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 177 of 2009(T) 1. THE COMMISSIONER OF INCOME TAX, &#8230; Petitioner Vs 1. M\/S.UNITED CATALYSTS INDIA LTD., &#8230; Respondent For Petitioner :SRI.JOSE JOSEPH, SC, FOR INCOME TAX For Respondent [&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-191367","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>The Commissioner Of Income Tax vs M\/S.United Catalysts India Ltd on 22 September, 2010 - 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\/the-commissioner-of-income-tax-vs-ms-united-catalysts-india-ltd-on-22-september-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs M\/S.United Catalysts India Ltd on 22 September, 2010 - Free Judgements of Supreme Court &amp; 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