{"id":245165,"date":"2007-02-06T00:00:00","date_gmt":"2007-02-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-india-pistons-limited-on-6-february-2007"},"modified":"2018-07-08T14:42:07","modified_gmt":"2018-07-08T09:12:07","slug":"commissioner-of-income-tax-vs-india-pistons-limited-on-6-february-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-india-pistons-limited-on-6-february-2007","title":{"rendered":"Commissioner Of Income Tax vs India Pistons Limited on 6 February, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs India Pistons Limited on 6 February, 2007<\/div>\n<div class=\"doc_author\">Author: P Dinakaran<\/div>\n<div class=\"doc_bench\">Bench: P Dinakaran, C Venkataraman<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>P.D. Dinakaran, J.<\/p>\n<p>1. The above tax case appeal is directed against the order of the Income-tax Appellate Tribunal in ITA No. 107\/Mds\/1993 dated 24.10.2000, raising the following substantial question of law.\n<\/p>\n<p> Whether in the facts and circumstances of the case, depreciation and investment allowance can be allowed on the amount of interest capitalised under the IDBI Scheme?\n<\/p>\n<p>2. The revenue is the appellant. The assessment year involved in this appeal is 1989-90. The assessee is a company. The assessee filed its return for assessment year 1989-90 on 29.12.1989 returning an income of Rs. 16,33,760\/-. The Assessing Officer accepted the same and sent an intimation under Section 143(1)(a) of the Act to the assessee. As some mistake was noticed by the Assessing Officer, he has passed an order under Section 154 after giving an opportunity to the assessee, whereby the taxable income of the assessee was increased to Rs. 18,11,810\/-. On appeal at the instance of the assessee, the Commissioner of Income-tax (Appeals) allowed the appeal deleting the addition made by the Assessing Officer under Section 154 of the Act. On further appeal by the revenue, the Income Tax Appellate Tribunal confirmed the order of the Commissioner of Income-tax (Appeals). Hence, the present appeal raising the substantial question of law referred supra.\n<\/p>\n<p>3. A bare reading of Explanation 8 to Section 43(1) of the Income-tax Act, 1961, inserted with effect from April 1, 1974, shows that it was added with the object of removing doubts with regard to the includibility of interest relatable to any period after the asset has first been put to use, in the computation of its actual cost. By this Explanation, it has been declared by Parliament that &#8220;where any amount is paid or is payable as interest&#8221; in connection with the acquisition of an asset &#8220;so much of such amount as is relatable to any period after such asset is first put to use shall not be included and shall be deemed never to have been included,&#8221; in the actual cost of such assets. Parliament, in the above Explanation, has taken full care to couch the Explanation in the widest possible terms to avoid any further controversy in regard to the very same issue on the basis of the manner of payment of interest or time of payment thereof. This has been done by the use of the expression &#8220;where any amount is paid or is payable as interest&#8221;. It will not be correct to say that the legal position in regard to includibility of interest on deferred payment in the computation of the actual cost of an asset did not undergo any change as a result of the insertion of Explanation 8 with retrospective effect and the specific declaration by Parliament made therein that the part of the interest mentioned therein would not be includible in the actual cost. The very purpose of this amendment was to clarify the position in this regard and to set at rest the controversy that had arisen, vide CIT v. Rajaram Bandekar 202 ITR 514 Bombay High Court.\n<\/p>\n<p>4. Following the above view of the Bombay High Court, this Court in CIT v. India Pistons Ltd. 242 ITR 672, held as follows:\n<\/p>\n<p>In the instant case, depreciation has been claimed on interest payable on a deferred payment scheme which is identical to the facts involved in the case decided by the Bombay High Court reported in CIT v. Rajaram Bandekar 202 ITR 514. We concur with the view taken by the Bombay High Court.\n<\/p>\n<p>We hold that the amount of interest could not be included in the actual cost for the purpose of depreciation and development rebate applying Explanation 8 to Section 43(1) of the Income-tax Act, 1961. The view taken by the Tribunal is not justified.\n<\/p>\n<p>5. The above view has also been followed by this Court in CIT v. L.G. Balakrishnan and Brothers Ltd. 247 ITR 131.\n<\/p>\n<p>6. Applying the ratio laid down in the decisions referred to above, the appeal is allowed, deciding the substantial question of law in favour of the revenue and against the assessee. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Commissioner Of Income Tax vs India Pistons Limited on 6 February, 2007 Author: P Dinakaran Bench: P Dinakaran, C Venkataraman JUDGMENT P.D. Dinakaran, J. 1. The above tax case appeal is directed against the order of the Income-tax Appellate Tribunal in ITA No. 107\/Mds\/1993 dated 24.10.2000, raising the following substantial question of [&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-245165","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs India Pistons Limited on 6 February, 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\/commissioner-of-income-tax-vs-india-pistons-limited-on-6-february-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs India Pistons Limited on 6 February, 2007 - Free Judgements of Supreme Court &amp; 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