{"id":212787,"date":"2011-11-08T00:00:00","date_gmt":"2011-11-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/micro-vs-unknown-on-8-november-2011"},"modified":"2017-05-17T12:00:27","modified_gmt":"2017-05-17T06:30:27","slug":"micro-vs-unknown-on-8-november-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/micro-vs-unknown-on-8-november-2011","title":{"rendered":"Micro vs Unknown on 8 November, 2011"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Micro vs Unknown on 8 November, 2011<\/div>\n
Author: Akil Kureshi, Gokani,<\/div>\n
  \n Gujarat High Court Case Information System \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\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/2478\/2010\t 5\/ 5\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. 2478 of 2010\n \n\n \n \n=========================================================\n\n \n\nMICRO\nINKS LIMITED - Appellant(s)\n \n\nVersus\n \n\nASSISTANT\nCOMMISSIONER OF INCOME TAX OR HIS SUCCESSOR - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nRK PATEL for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\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\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 08\/11\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n
(Per
\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n
Leave
\n\tto amend.\n<\/p>\n
Assessee
\n\tis in appeal against the judgment of the Tribunal dated 30th
\n\tJune, 2010 raising following questions for our consideration:\n<\/p>\n
Whether
\n\ton the facts and in law the Tribunal is justified in denying
\n\tdeduction under Section 80IA of the Act on export benefits
\n\treceivable by the appellant by replying upon the Hon’ble Apex Court
\n\tin the case of Liberty India at 317 ITR 218?\n<\/p>\n
\tWhether
\n\ton the facts and in law the Tribunal is right in interpretation of
\n\tsection 80IA and section 80HHC of the Income-Tax Act, 1961 while
\n\tdenying deduction towards interest income amounting to
\n\tRs.11,52,074\/-?\n<\/p>\n
Whether
\n\tin the facts and circumstances of the case, the Tribunal erred in
\n\tlaw in disallowing claim of the assessee as regard to netting of
\n\tinterest on the allowance of deduction under Section 80IA and 80HHC
\n\tof the Act?\n<\/p>\n
Insofar
\n\tas question No.1 is concerned, the same pertains to deduction
\n\tclaimed by the assessee under section 80IA of the Income Tax Act,
\n\t1961 on certain export benefits received by the assessee. The
\n\tTribunal relying on the decision of the Apex Court in case of
\n\tLiberty India V\/s. Commissioner of Income Tax reported in 317
\n\tITR 218 held against the assessee.\n<\/p>\n
Counsel
\n\tfor the assessee submitted that Tribunal erred in applying the
\n\tdecision of Apex Court in case of Liberty India (supra). He
\n\tsubmitted that in the present case, there was no instance of sale of
\n\tany license granted on the basis of exports made. It was pointed out
\n\tthat the amount receivable was towards advance license benefits.\n<\/p>\n
However,
\n\twe are of the opinion that the Tribunal correctly applied the
\n\tdecision of Apex Court in case of Liberty India (supra). It is true
\n\tthat in Liberty India, the Apex Court was examining whether profit
\n\tfrom Duty Entitlement of Passbook Scheme (DEPB) and Duty Drawback
\n\tScheme could be said to be profit derived from the business of the
\n\tindustrial undertaking eligible for deduction under Section 80-IB of
\n\tthe Act. It may also be true that in the present case, the amount in
\n\tquestion may not be profit derived from DEPB scheme or duty draw
\n\tback scheme. Nevertheless, as contended by the assessee itself, the
\n\tamount receivable was in relation to advance license benefit on
\n\taccount of exports made by the assessee. The Apex Court in case of
\n\tLiberty India held that the benefits derived from DEPB scheme or
\n\tduty draw back scheme cannot be stated to be income derived from an
\n\tindustrial undertaking. It was on this basis that such benefits were
\n\tnot held eligible for deduction for the purpose of Sections 80IB and
\n\t80IA of the Act which pertain to deduction in respect of profits and
\n\tgains from industrial undertakings. The Apex Court concluded that
\n\tduty draw back receipts or DEPB receipts do not form part of net
\n\tprofit for eligible industrial undertaking for the purpose of
\n\tsections 80IA and 80IB of the Act.\n<\/p>\n
In
\n\tthe present case, the assessee claims deduction under Section 80IA
\n\tof the Act with respect to the amount received or receivable from
\n\tthe license issued on account of exports made by the assessee.
\n\tInsofar as all material facts are concerned since there is no
\n\tdistinction, we have no hesitation to hold that the Tribunal rightly
\n\tapplied ratio in case of Liberty India (supra). Question No.1 is,
\n\ttherefore, not required to be considered.\n<\/p>\n
Question
\n\tNo.2 represents the deduction denied to the assessee to the total of
\n\tRs.11.52 lacs under Section 80IA and 80HHC of the Act which has
\n\tthree different limbs.\n<\/p>\n
The
\n\tfirst pertains to the question whether for the purpose of Sections
\n\t80IA and 80HHC of the Act the net or the gross interest can be
\n\tdisallowed. This question is separately re-framed in the amended
\n\tform as question No.3, such issue is, therefore, not decided.\n<\/p>\n
Second
\n\taspect of question No.2 is with respect to interest income received
\n\tfrom customers on delayed payments. Tribunal while allowing such
\n\tclaim following this Court’s decision reported in 328 ITR 40,
\n\thowever, clarified that such deduction shall be subject to provision
\n\tof sub-section (9) of Section 80IA of the Act since deduction is
\n\talready allowed. This question is not required to be considered.
\n\tTribunal only provided that such deduction shall be subject to the
\n\tprovisions of Sub-Section (9) of Section 80IA of the Act. We see no
\n\tinfirmity in such a view. We are sure that the Assessing Officer
\n\twhile giving effect to, shall examine the same. The third aspect of
\n\tthis issue is with respect to interest on margin money. The assessee
\n\tclaimed deduction for the same under Section 80IA of the Act.
\n\tHowever, the Tribunal relying on the case of this very assessee,
\n\truled against the assessee.\n<\/p>\n
Counsel
\n\tfor the appellant candidly stated that such decision of the Tribunal
\n\thas not carried further in appeal. We find that amount is not
\n\tsubstantial. In that view of the matter, this issue is not
\n\tconsidered in the present appeal.\n<\/p>\n
Adverting
\n\tinto the sole surviving question No.3, counsel for the appellant
\n\tpointed out that such an issue was decided by Delhi High Court in
\n\tfavour of the assessee reported in 289 ITR 475; whereas,
\n\tsubsequently Bombay High Court ruled in favour of the revenue in
\n\tcase of Asian Star Co. Ltd. However, there is no decision of this
\n\tcourt and several tax appeals on this issue are pending. Under the
\n\tcircumstances, this tax appeal is admitted only for question No.3.\n<\/p>\n
(AKIL
\nKURESHI, J.)<\/p>\n
(Ms.SONIA
\nGOKANI, J.)<\/p>\n
(ashish)<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Micro vs Unknown on 8 November, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/2478\/2010 5\/ 5 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2478 of 2010 ========================================================= MICRO INKS LIMITED – Appellant(s) Versus ASSISTANT COMMISSIONER OF INCOME TAX OR HIS SUCCESSOR – […]<\/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-212787","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nMicro vs Unknown on 8 November, 2011 - 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\/micro-vs-unknown-on-8-november-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Micro vs Unknown on 8 November, 2011 - 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