{"id":221743,"date":"1990-12-14T00:00:00","date_gmt":"1990-12-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/babulal-narotfamdas-and-ors-vs-commissioner-of-income-tax-on-14-december-1990"},"modified":"2017-01-30T10:46:55","modified_gmt":"2017-01-30T05:16:55","slug":"babulal-narotfamdas-and-ors-vs-commissioner-of-income-tax-on-14-december-1990","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/babulal-narotfamdas-and-ors-vs-commissioner-of-income-tax-on-14-december-1990","title":{"rendered":"Babulal Narotfamdas And Ors vs Commissioner Of Income-Tax, &#8230; on 14 December, 1990"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Babulal Narotfamdas And Ors vs Commissioner Of Income-Tax, &#8230; on 14 December, 1990<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1991 AIR  513, \t\t  1990 SCR  Supl. (3) 541<\/div>\n<div class=\"doc_author\">Author: P Sawant<\/div>\n<div class=\"doc_bench\">Bench: Sawant, P.B.<\/div>\n<pre>           PETITIONER:\nBABULAL NAROTFAMDAS AND ORS.\n\n\tVs.\n\nRESPONDENT:\nCOMMISSIONER OF INCOME-TAX, BOMBAY\n\nDATE OF JUDGMENT14\/12\/1990\n\nBENCH:\nSAWANT, P.B.\nBENCH:\nSAWANT, P.B.\nFATHIMA BEEVI, M. (J)\n\nCITATION:\n 1991 AIR  513\t\t  1990 SCR  Supl. (3) 541\n 1991 SCC  Supl.  (2) 618 JT 1990 (4)\t784\n 1990 SCALE  (2)1257\n\n\nACT:\n    Income-Tax Act, 1922: Section 4--Right to receive  extra\nremuneration-Resolution\t authorising the payment  challenged\nbefore\tCourt-Resolution held Valid--Whether the  right\t ac-\ncrued from the date of Resolution or from date of judgment.\n\n\n\nHEADNOTE:\n    The\t appellant-assessee was maintaining  the  Mercantile\nsystem of accounting. He was the Managing Agent of a company\nand  by way of a Resolution passed on 20.7.1949 the  company\nhad agreed to pay the appellant special additional remunera-\ntion  at the rate of Rs.15,000 per annum. However, a  repre-\nsentative suit was fried by the shareholders of the  company\nfor perpetual injunction from giving such extra remuneration\nand  for  declaring the Resolution as illegal.\tTrial  Court\ndecreed\t the  suit. On appeal, the High Court  reversed\t the\ndecree\tand  held that the Resolution  was  validly  passed.\nThough the company debited the sum of Rs.15,000 for the year\nended 31.12.1949 and in the subsequent years showed the\t sum\nas  contingent liability, the amounts were not paid  to\t the\nassessee  during the relevant years. After the death of\t the\nassessee  on 16.11.1952, the amount due to him was  paid  to\nhis heirs in 1956.\n    A  sum of Rs.15,000 each for assessment  years  1950-51,\n1951-52\t and  1952-53 and a proportionate sum  of  Rs.13,125\nwere brought to tax by the Income Tax Officer rejecting\t the\ncontention  of the assessee that no amount was due as  extra\nremuneration  in  the several years and that no\t income\t had\naccrued\t during\t the said years. On  appeal,  the  Appellate\nAssistant Commissioner confirmed the assessment. The  asses-\nsee  preferred an appeal to the Tribunal. Setting aside\t the\nassessments, the Tribunal held that no income had accrued to\nthe  assessee  during  the said years and  that\t the  amount\naccrued to the assessee only in November 1955 when the\tHigh\nCourt pronounced the judgment upholding the Resolution,\t and\nnot earlier.\n    At\tthe instance of Revenue, the Tribunal  referred\t the\nquestion as regards the date of accrual, to the High Court.\nThe  High Court answered the reference in favour of  Revence\nand\n542\nagainst the assessee.\n    Aggrieved  by the judgment, the assessee  preferred\t the\npresent\t appeal contending inter alia that untill  the\tHigh\nCourt rendered the judgment holding that the Resolution\t was\nvalidly\t passed, the company could not make any\t payment  to\nthe  assessee  nor could the assessee claim payment  of\t any\nextra  remuneration  from company and, in such a  case,\t the\nentire\tamount became payable only on the date\tof  judgment\nand could therefore, be properly brought to tax only in\t the\nyear of the judgment.\nDismissing the appeal, this Court\n    HELD: 1.1. The date of accrual is the date on which\t the\nright to receive the income has been acquired by the  asses-\nsee. [545G]\n    1.2.  In  view of the Resolution passed  in\t the  annual\ngeneral meeting of the company, income of Rs.15,000  accrued\nto  the\t assessee  in each year. This  income  was  actually\nearned by him during the relevant previous years. The  right\nto  receive the extra remuneration flowed from\tthe  Resolu-\ntion.  The  income accrued or arose at the end of  each\t ac-\ncounting  year irrespective of the fact whether\t the  amount\nwas  actually  paid by the company to the assessee  or\tnot.\nThough\tthe payment was deferred on account of\tthe  pending\nlitigation,  it\t cannot be said that accrual of\t income\t was\npostponed simply because a suit was filed by the  sharehold-\ners challenging the validity of the Resolution passed by the\ncompany. [545D-F]\n    E.D.  Sassoon &amp; Co. Ltd. v. C.I.T., [1954]\t26ITR  27and\nC.I.T.\tv. K.R.M.T.T. Thiagaraja Chetty, [1953] 24 ITR\t525,\nrelied on.\n    2.\tIn  the\t instant case. the right  to  receive  extra\nremuneration  cannot be said to have arisen on the  date  of\nthe  judgment  of the High Court. The right to\treceive\t the\nextra  remuneration  arose  only on the\t Resolution  of\t the\ncompany.  In view of the Resolution, such amount had  become\npayable\t to  the assessee by the company at the end  of\t the\naccounting year. What was deferred on account of the pending\nlitigation was not the accrual of the right but the date  of\npayment.  Since the suit was pending during the first  year,\nthe  company had made the debit entry in the  accounts.\t For\nthe subsequent years also, the amount had been shown in\t the\nprofit\tand loss account as contingent liability in view  of\nthe  pending litigation. There was not dispute\tbetween\t the\ncompany and the assessee regarding the payment of such extra\nremuneration.\n543\nSince  the  Resolution created the right in  favour  of\t the\nassessee  to  receive the extra remuneration at\t the  agreed\nrate, the assessee acquired the right to receive that income\nby  virtue of the Resolution and not by virtue of the  judg-\nment which held the Resolution to be valid. [546A-D]\nC.I.T. v. Babulal Narottamdas, [1976] 105 ITR 721, approved.\n    C.L\t T. v. Hindusthan H &amp; L Development Trust Ltd.\tCal-\ncutta, [1977] 108 ITR 380, distinguished.\n\n\n\nJUDGMENT:\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Babulal Narotfamdas And Ors vs Commissioner Of Income-Tax, &#8230; on 14 December, 1990 Equivalent citations: 1991 AIR 513, 1990 SCR Supl. (3) 541 Author: P Sawant Bench: Sawant, P.B. PETITIONER: BABULAL NAROTFAMDAS AND ORS. Vs. RESPONDENT: COMMISSIONER OF INCOME-TAX, BOMBAY DATE OF JUDGMENT14\/12\/1990 BENCH: SAWANT, P.B. BENCH: SAWANT, P.B. FATHIMA BEEVI, [&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":[30],"tags":[],"class_list":["post-221743","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Babulal Narotfamdas And Ors vs Commissioner Of Income-Tax, ... on 14 December, 1990 - 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\/babulal-narotfamdas-and-ors-vs-commissioner-of-income-tax-on-14-december-1990\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Babulal Narotfamdas And Ors vs Commissioner Of Income-Tax, ... on 14 December, 1990 - Free Judgements of Supreme Court &amp; 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