{"id":247811,"date":"2008-08-22T00:00:00","date_gmt":"2008-08-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/gujarat-vs-unknown-on-22-august-2008"},"modified":"2018-09-16T09:48:20","modified_gmt":"2018-09-16T04:18:20","slug":"gujarat-vs-unknown-on-22-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/gujarat-vs-unknown-on-22-august-2008","title":{"rendered":"Gujarat vs Unknown on 22 August, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Gujarat vs Unknown on 22 August, 2008<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice Bankim.N.Mehta,&amp;Nbsp;<\/div>\n<pre id=\"pre_1\">   Gujarat High Court Case Information System \n\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\n\n \n\n\n\t \n\nTAXAP\/94520\/2006\t 7\/ 7\tJUDGMENT \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. 945 of 2006\n \n\n \n \nFor\nApproval and Signature:  \n \nHONOURABLE\nMR.JUSTICE K.A.PUJ  \nHONOURABLE\nMR.JUSTICE BANKIM.N.MEHTA\n \n \n=========================================================\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n1\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tReporters of Local Papers may be allowed to see the judgment ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n2\n\t\t\n\t\t \n\t\t\t \n\nTo be\n\t\t\treferred to the Reporter or not ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n3\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\ttheir Lordships wish to see the fair copy of the judgment ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n4\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tthis case involves a substantial question of law as to the\n\t\t\tinterpretation of the constitution of India, 1950 or any order\n\t\t\tmade thereunder ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n5\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tit is to be circulated to the civil judge ?\n\t\t\n\t\n\n \n\n \n=========================================================\n\n \n\nGUJARAT\nSTATE FERTILIZER &amp; CHEMICALS LTD. - Appellant(s)\n \n\nVersus\n \n\nASSISTANT\nCOMMISSIONER OF INCOME TAX - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nJP SHAH for\nAppellant(s) : 1,MR MANISH J SHAH for Appellant(s) : 1, \nMR MANISH\nR BHATT 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 K.A.PUJ\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\tMR.JUSTICE BANKIM.N.MEHTA\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 22\/08\/2008  \n \nORAL JUDGMENT<\/pre>\n<p id=\"p_1\">(Per<br \/>\n: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n<p>\tThe appellant<br \/>\n\tassessee has filed this Tax Appeal under <a href=\"\/doc\/1581703\/\" id=\"a_1\">Section 260(A)<\/a> of the<br \/>\n\tIncome-tax Act, 1961 for the assessment year 1992-93. The appeal was<br \/>\n\tadmitted by this Court on 2.8.2006 and the following substantial<br \/>\n\tquestion of law was formulated for determination and consideration<br \/>\n\tof this Court.\n<\/p>\n<p id=\"p_1\"> Whether on<br \/>\nthe facts and in circumstances of the case, the Tribunal was right in<br \/>\nlaw in disallowing the interest of Rs.27,96,55,759\/- paid in respect<br \/>\nof capital borrowed for the purposes of its business being second<br \/>\nCaprolactum plant under installation?\n<\/p>\n<p id=\"p_2\">\tThe brief facts giving<br \/>\n\trise to the present appeal are that the appellant is a Joint Sector<br \/>\n\tCompany owned by the Gujarat Government, the Public Financial<br \/>\n\tInstitutions and the individual shareholders.  The appellant was<br \/>\n\talready running one Caprolactum manufacturing plant and was in the<br \/>\n\tmidst of installing second Caprolactum plant and had made huge<br \/>\n\tborrowing in respect of the second Caprolactum plant. The interest<br \/>\n\ton such borrowing was allowed by the Tribunal in the assessment year<br \/>\n\t1990-91 following this Court&#8217;s decision in Commissioner of Income<br \/>\n\ttax Vs. Alembic Glass Industries Ltd., reported in (1976) 103 ITR\n<\/p>\n<p id=\"p_3\">\t715.  This Court dismissed the Department&#8217;s appeal therefrom on the<br \/>\n\tpoint of deductability of interest.  For the assessment year 1991-92<br \/>\n\talso the Tribunal allowed such interest and the department accepted<br \/>\n\tthe said order by not preferring an appeal to this Court against the<br \/>\n\tsaid order.  In the appeal for assessment year 1992-93, filed by the<br \/>\n\tRevenue, the Tribunal took the view that these two orders of the<br \/>\n\tTribunal on identical facts were per incuriam and likewise, the two<br \/>\n\tdecisions of this Court in Commissioner of Income Tax Vs. Alembic<br \/>\n\tGlass Industries Ltd., reported in (1976) 103 ITR 715 and Deputy<br \/>\n\tCommissioner of Income-tax Vs. Core Healthcare Ltd., reported in<br \/>\n\t(2001) 251 ITR 61.  Being aggrieved and dissatisfied with the order<br \/>\n\tdated 12.5.2006 the appellant preferred the above Tax Appeal before<br \/>\n\tthis Court under <a href=\"\/doc\/1581703\/\" id=\"a_1\">Section 260(A)<\/a> of the Income Tax Act.\n<\/p>\n<p id=\"p_4\">\tMr.J.P.Shah, learned<br \/>\n\tcounsel appearing for the petitioner has submitted that the issue is<br \/>\n\tsquarely concluded by the decision of the Hon&#8217;ble Supreme Court in<br \/>\n\tthe case of Deputy Commissioner of Income-tax Vs. Core Health Care<br \/>\n\tLtd., reported in (2008) 298 ITR 194 (SC).  He had invited the<br \/>\n\tCourt&#8217;s attention to the ratio laid down by the Hon&#8217;ble Supreme<br \/>\n\tCourt in the same judgment, which is squarely applicable to the<br \/>\n\tfacts of the present case. The Hon&#8217;ble Supreme Court in that case<br \/>\n\thas held that <a href=\"\/doc\/187590\/\" id=\"a_2\">Section 36(1)(iii)<\/a> of the Income-tax Act, 1961 has to<br \/>\n\tbe read on its own terms: it is a code by itself.  It makes no<br \/>\n\tdistinction between money borrowed to acquire a capital asset or a<br \/>\n\trevenue asset.  All that the section requires is that the assessee<br \/>\n\tmust borrow capital and the purpose of the borrowing must be for<br \/>\n\tbusiness which is carried on by the assessee in the year of account.<br \/>\n\t Unlike <a href=\"\/doc\/789969\/\" id=\"a_3\">Section 37<\/a> which expressly excludes an expense of a capital<br \/>\n\tnature, <a href=\"\/doc\/187590\/\" id=\"a_4\">Section 36(1)(iii)<\/a> emphasise the user of the capital and not<br \/>\n\tthe user of the asset which comes into existence as a result of the<br \/>\n\tborrowed capital.  The legislature has, therefore, made no<br \/>\n\tdistinction in <a href=\"\/doc\/187590\/\" id=\"a_5\">Section 36(1)(iii)<\/a> between  capital borrowed for a<br \/>\n\trevenue purpose  and  capital borrowed for a capital purpose ,<br \/>\n\tand the Court, therefore, took the view in the said decision that<br \/>\n\tthe assessee is entitled to claim interest paid on borrowed capital<br \/>\n\tprovided that the capital is used for business purpose irrespective<br \/>\n\tof what may be the result of using the capital which the assessee<br \/>\n\thas borrowed.   Actual cost  of an asset has no relevancy in<br \/>\n\trelation to <a href=\"\/doc\/187590\/\" id=\"a_6\">section 36(1)(iii)<\/a> of the Act.  Applying the ratio of<br \/>\n\tthe decision of the Supreme Court to the facts of the present case<br \/>\n\tand considering that there is no dispute about the fact that the<br \/>\n\tcapital borrowed was used for the purpose of business and whether it<br \/>\n\tis for the capital purpose or revenue purpose is immaterial while<br \/>\n\tallowing deduction under <a href=\"\/doc\/187590\/\" id=\"a_7\">Section 36(1)(iii)<\/a> of the Act, the appeal<br \/>\n\tof the appellant is required to be allowed.\n<\/p>\n<p id=\"p_5\">\tMr.Manish Bhatt, learned<br \/>\n\tSr. Standing Counsel appearing for the Revenue cannot dispute the<br \/>\n\tapplicability of the ratio of the decision of the Hon&#8217;ble Supreme<br \/>\n\tCourt to the present case.\n<\/p>\n<p id=\"p_6\">\tConsidering the facts of<br \/>\n\tthe present case and the decision of the Hon&#8217;ble Supreme Court, we<br \/>\n\tare of the view that the Tribunal was not right in law in<br \/>\n\tdisallowing the interest of Rs.27,96,95,759\/- paid in respect of<br \/>\n\tcapital borrowed for the purpose of its business being Second<br \/>\n\tCaprolactum Plant under installation. This Tax Appeal is, therefore,<br \/>\n\tallowed.  The question formulated by this Court is answered in<br \/>\n\tnegative, that is, in favour of the assessee and against the<br \/>\n\tRevenue.\n<\/p>\n<p id=\"p_7\">\tThis appeal is<br \/>\n\taccordingly disposed off.\n<\/p>\n<p id=\"p_8\">\t  \t\t  (K. A. PUJ, J.)<br \/>\n(B. N. MEHTA, J.)<\/p>\n<p>kks<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Gujarat vs Unknown on 22 August, 2008 Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice Bankim.N.Mehta,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/94520\/2006 7\/ 7 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 945 of 2006 For Approval and Signature: HONOURABLE MR.JUSTICE K.A.PUJ HONOURABLE MR.JUSTICE BANKIM.N.MEHTA ========================================================= 1 Whether Reporters of Local [&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":[16,8],"tags":[],"class_list":["post-247811","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gujarat vs Unknown on 22 August, 2008 - Free Judgements of Supreme Court &amp; 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