{"id":218210,"date":"2003-12-02T00:00:00","date_gmt":"2003-12-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-drilcos-india-pvt-ltd-on-2-december-2003"},"modified":"2017-01-15T16:46:59","modified_gmt":"2017-01-15T11:16:59","slug":"the-commissioner-of-income-tax-vs-ms-drilcos-india-pvt-ltd-on-2-december-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-drilcos-india-pvt-ltd-on-2-december-2003","title":{"rendered":"The Commissioner Of Income Tax vs M\/S.Drilcos (India) Pvt.Ltd on 2 December, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs M\/S.Drilcos (India) Pvt.Ltd on 2 December, 2003<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED: 02\/12\/2003\n\nCORAM\n\nTHE HONOURABLE MR.JUSTICE R.JAYASIMHA BABU\nAND\nTHE HONOURABLE MR.JUSTICE S.R.SINGHARAVELU\n\nT.C.No.413 of 2000\n\nThe Commissioner of Income Tax,\nCompany Circle IV-I,\nMadras.                                         .. Appellant\n\n-Vs-\n\nM\/s.Drilcos (India) Pvt.Ltd.,\nPlot No.267, SIDCO Industrial Estate,\nAmbattur,\nMadras-98.                                      .. Respondent\n\n        Tax Case (Appeal) under Section 260-A of  the  Income  Tax  Act,  1961\nagainst  the  order  dated 29-1-1999 in I.T.A.No.1558 (Mds.)\/1997 ( Assessment\nYear 1993-94), on the file  of  the  Income  Tax  Appellate  Tribunal,  Madras\nBench-\"B\".\n\n!For appellant :  Mr.T.Ravikumar, Jr.Standing Counsel for I.T.\n\n^For respondent :  Mr.J.Balachandran\n\n:JUDGMENT\n<\/pre>\n<p>(Judgment of the Court was delivered by R.Jayasimha Babu,J.)<br \/>\n        The  assessee  made  a claim for deduction of a sum of Rs.17,49,889\/-,<br \/>\nwhich it had paid to its foreign collaborator in terms of agreement which  had<br \/>\nbeen entered  into  between  parties on 7-6-1990.  The payment was made during<br \/>\nthe previous year relevant to the assessment year 19 93-94.  That payment  was<br \/>\nfor the purpose of obtaining transfer of technical know-how which comprised of<br \/>\ntechnical information,  as  also  drawings  and  licence.  The sum so paid was<br \/>\nfirst of three instalments that was  to  be  paid  under  the  terms  of  that<br \/>\nagreement.\n<\/p>\n<p>        2.   Though  the foreign collaborator sent some technical information,<br \/>\nthat collaborator subsequently did not supply  the  drawings  and  thereafter,<br \/>\nreneged on  the  agreement.  The assessee thereafter filed a suit against that<br \/>\ncollaborator, which was subsequently settled in a later assessment year, under<br \/>\nwhich it received certain sums, which was about 60% of  the  amount  that  had<br \/>\nbeen paid by the assessee.\n<\/p>\n<p>        3.   The  assessee&#8217;s claim that the amount paid is deductionable as an<br \/>\nitem of expenditure under Section 37 of the Income Tax Act, as in its view, it<br \/>\nwas a revenue expenditure, was accepted by the Tribunal, though  such  a  plea<br \/>\nhas been rejected by the assessing authority and the appellate authority.\n<\/p>\n<p>        4.   It  is  submitted  for the Revenue that after the introduction of<br \/>\nSection 35-AB in the Act, when the object for which  expenditure  incurred  is<br \/>\nknow-how,  the  same  is  governed  only  by  that Section, and deductions are<br \/>\nallowable only in accordance therewith and it is not permissible to fall  back<br \/>\non Section 37.\n<\/p>\n<p>        5.   Learned  counsel  for  the  assessee submitted that in this case,<br \/>\nthough at the time of payment,  it  was  intended  by  the  parties  that  the<br \/>\nassessee  would  receive  know-how,  subsequent events showed that know-how in<br \/>\nfact was not made available to  the  assessee  in  the  manner  required,  and<br \/>\nconsequently,  no use could be made and was not made of the little information<br \/>\nthat was given.\n<\/p>\n<p>        6.  This Court had occasion to consider Section 35-AB in the  case  of<br \/>\n<a href=\"\/doc\/826590\/\">Commissioner of Income  Tax  vs.    Tamil  Nadu Chemical Products Ltd.<\/a>  (200 3<br \/>\n(Vol.259) I.T.R.  582 ).  It was held therein that &#8220;irrespective of whether it<br \/>\nis a capital or revenue expenditure&#8221;, the expenditure incurred for the purpose<br \/>\nof acquiring know-how was required to  be  treated  only  in  accordance  with<br \/>\nSection 35-AB and the deduction that was allowable was one-sixth of the amount<br \/>\npaid as lumpsum consideration for acquiring the know-how.\n<\/p>\n<p>        7.  It was also observed in that case that &#8220;The time with reference to<br \/>\nwhich the assessee&#8217;s entitlement is to be judged is the previous year in which<br \/>\nthe  payment  was  made  and  not  the subsequent year in which the assessee&#8217;s<br \/>\nproject was either abandoned or the know-how became useless by reason  of  the<br \/>\nnon-availability of other inputs required to make the project success.&#8221;\n<\/p>\n<p>        8.   The  assessee  in  this case was clearly not entitled to have the<br \/>\namount paid by it to its collaborator for acquiring know-how  as  an  item  of<br \/>\nrevenue expenditure  allowable  as a deduction under Section 37.  That payment<br \/>\nwas required to be considered only under Section 35-AB and the deduction  that<br \/>\nwas allowable was one-sixth of the amount as provided in that Section.\n<\/p>\n<p>        9.  The appeal is allowed.\n<\/p>\n<p>Index:  Yes<br \/>\nInternet:  Yes<\/p>\n<p>cs<\/p>\n<p>To\n<\/p>\n<p>1.  The Assistant Registrar,<br \/>\nIncome Tax Appellate Tribunal,<br \/>\nRajaji Bhavan,<br \/>\nIII Floor, Besant Nagar,<br \/>\nMadras-90.  (with records) (5 copies)<\/p>\n<p>2.  The Secretary,<br \/>\nCentral Board of Revenue,<br \/>\nNew Delhi.              (3 copies)<\/p>\n<p>3.  The Commissioner of Income Tax,<br \/>\nCompany Circle IV-1,<br \/>\nMadras.\n<\/p>\n<p>4.  The Commissioner<br \/>\nof Income Tax (Appeals) IV,<br \/>\nMadras.\n<\/p>\n<p>5.  The Assistant Commissioner<br \/>\nof Income Tax,<br \/>\nCompany Circle IV (1),<br \/>\nMadras.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court The Commissioner Of Income Tax vs M\/S.Drilcos (India) Pvt.Ltd on 2 December, 2003 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02\/12\/2003 CORAM THE HONOURABLE MR.JUSTICE R.JAYASIMHA BABU AND THE HONOURABLE MR.JUSTICE S.R.SINGHARAVELU T.C.No.413 of 2000 The Commissioner of Income Tax, Company Circle IV-I, Madras. .. Appellant -Vs- M\/s.Drilcos (India) Pvt.Ltd., [&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":[8,13],"tags":[],"class_list":["post-218210","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs M\/S.Drilcos (India) Pvt.Ltd on 2 December, 2003 - 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-drilcos-india-pvt-ltd-on-2-december-2003\" \/>\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.Drilcos (India) Pvt.Ltd on 2 December, 2003 - Free Judgements of Supreme Court &amp; 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