{"id":246428,"date":"1999-02-03T00:00:00","date_gmt":"1999-02-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-associated-fibre-and-rubber-on-3-february-1999"},"modified":"2017-02-10T02:43:37","modified_gmt":"2017-02-09T21:13:37","slug":"commissioner-of-income-tax-vs-associated-fibre-and-rubber-on-3-february-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-associated-fibre-and-rubber-on-3-february-1999","title":{"rendered":"Commissioner Of Income Tax, &#8230; vs Associated Fibre And Rubber &#8230; on 3 February, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax, &#8230; vs Associated Fibre And Rubber &#8230; on 3 February, 1999<\/div>\n<div class=\"doc_bench\">Bench: M. Srinivasan, U.C. Banerjee<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  3428 of 1991\n\nPETITIONER:\nCOMMISSIONER OF INCOME TAX, KERALA\n\nRESPONDENT:\nASSOCIATED FIBRE AND RUBBER INDUSTRIES (P) LTD.\n\nDATE OF JUDGMENT: 03\/02\/1999\n\nBENCH:\nM. SRINIVASAN &amp; U.C. BANERJEE\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<\/p>\n<p>1999 (1) SCR 375<\/p>\n<p>The following Order of the Court was delivered :\n<\/p>\n<p>The respondent-assessee is a private limited company. The original<br \/>\nassessment for the years 1972-73 was made on 28.2.1973 determining the loss<br \/>\nas Rs. 78,823. A sum of Rs. 78,500 claimed as interest paid by the assessee<br \/>\non amounts borrowed for purchase of machinery was allowed as a deduction.<br \/>\nSimilarly, for the year 1973-74, in the original assessment deduction was<br \/>\nallowed for similar interest paid by the assessee. While making the<br \/>\nassessment for the assessment year 1974-75, the Income Tax Officer noticed<br \/>\nthat the assessee had included a note in the schedule of fixed assets<br \/>\nappended to its balance sheet as on 31.3.1973 and that no depreciation had<br \/>\nbeen made for unused rubberised machinery valued at Rs. 4,80,000. Hence,<br \/>\nthe Income Tax Officer held that such machinery had not been used for the<br \/>\nbusiness of the assessee. Consequently, the I.T.O. took the view that the<br \/>\nassessee was not entitled to claim deduction for the interest paid by him<br \/>\nin all the three assessment years. The assessment was re-opened and fresh<br \/>\nassessment orders were passed by the I.T.O. rejecting the claim of<br \/>\ndeduction made by the assessee. That order was confirmed on appeal by the<br \/>\nAppellate Assistant Commissioner and when the matter was taken to the<br \/>\nTribunal, the latter took the view that the machinery being business asset,<br \/>\nthe interest paid on the amount borrowed for the purchase of such machinery<br \/>\nwould certainly be an allowable deduction. Consequent-ly, the Tribunal<br \/>\nupheld the claim of the assessee and permitted the deduc-tion being made.\n<\/p>\n<p>2.  The Revenue applied to the High Court under Section 256(2) for<br \/>\ndirecting the Tribunal to make a reference to it on the following question<br \/>\n:\n<\/p>\n<p>&#8220;Whether on the facts and in the circumstances of the case the Tribunal is<br \/>\njustified in law in holding that the interest paid by the assessee on loans<br \/>\ntaken from the bank for the purchase of machinery, which was never used in<br \/>\nthe assessee&#8217;s business, is an allowable deduction in computing the total<br \/>\nincome of the assessee for the assessment year 1972-73 and 1973-74.&#8221;\n<\/p>\n<p>Similar application was filed for the year 1974-75. The High Court<br \/>\ndismissed the applications by two separate orders. Both the orders are<br \/>\nchallenged in this appeal.\n<\/p>\n<p>3. We do not find any merit in this appeal. We find that the reasoning of<br \/>\nthe Tribunal is correct. Even though the machinery has not been actually<br \/>\nused in the business at the time when the assessment was made, the same had<br \/>\nbeen treated as business asset and it was purchased only for the purposes<br \/>\nof the business. In the circumstances, the interest paid on the amount<br \/>\nborrowed for purchases of such machinery is certainly a deductible amount.<br \/>\nConsequently, the view taken by the Tribunal is correct.\n<\/p>\n<p>4. The appeal is dismissed. There will be no order as to costs. T.N.A.<br \/>\nAppeal dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Commissioner Of Income Tax, &#8230; vs Associated Fibre And Rubber &#8230; on 3 February, 1999 Bench: M. Srinivasan, U.C. Banerjee CASE NO.: Appeal (civil) 3428 of 1991 PETITIONER: COMMISSIONER OF INCOME TAX, KERALA RESPONDENT: ASSOCIATED FIBRE AND RUBBER INDUSTRIES (P) LTD. DATE OF JUDGMENT: 03\/02\/1999 BENCH: M. SRINIVASAN &amp; U.C. BANERJEE [&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-246428","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>Commissioner Of Income Tax, ... vs Associated Fibre And Rubber ... on 3 February, 1999 - 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-associated-fibre-and-rubber-on-3-february-1999\" \/>\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 Associated Fibre And Rubber ... on 3 February, 1999 - Free Judgements of Supreme Court &amp; 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