{"id":263110,"date":"2009-11-18T00:00:00","date_gmt":"2009-11-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/harisons-overseas-vs-commissioner-of-income-tax-on-18-november-2009"},"modified":"2015-01-23T23:27:32","modified_gmt":"2015-01-23T17:57:32","slug":"harisons-overseas-vs-commissioner-of-income-tax-on-18-november-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/harisons-overseas-vs-commissioner-of-income-tax-on-18-november-2009","title":{"rendered":"Harisons Overseas vs Commissioner Of Income Tax on 18 November, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Harisons Overseas vs Commissioner Of Income Tax on 18 November, 2009<\/div>\n<pre id=\"pre_1\">      IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n                     CHANDIGARH.\n\n                                              I.T.A.s No. 628 &amp; 630 of 2009\n                                         DATE OF DECISION : 18.11.2009\n\nHarisons Overseas, Panipat\n\n                                                            .... APPELLANT\n\n                                   Versus\n\nCommissioner of Income Tax, Karnal\n                                                         ..... RESPONDENT\n\nCORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL\n            HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR\n\n\nPresent:    Mr. Pankaj Jain and Mr. D.K. Goyal, Advocates,\n            for the appellant-assessee.\n\n                         ***\n\nSATISH KUMAR MITTAL , J.\n<\/pre>\n<p id=\"p_1\">            This order shall dispose of Income Tax Appeals No. 628 and<\/p>\n<p>630 of 2009, filed by the assessee under <a href=\"\/doc\/789969\/\" id=\"a_1\">Section 260-A<\/a> of the Income Tax<\/p>\n<p>Act, 1961 (hereinafter referred to as `the Act&#8217;), directed against the order<\/p>\n<p>dated 14.5.2009, passed by the Income Tax Appellate Tribunal, Delhi<\/p>\n<p>Bench &#8220;C&#8221;, New Delhi (hereinafter referred to as `the ITAT&#8217;) in ITA Nos.<\/p>\n<p>3429 and 3430\/(Del)\/2008, pertaining to the assessment years 2004-05 and<\/p>\n<p>2006-07, raising the following substantial questions of law :-<\/p>\n<blockquote id=\"blockquote_1\"><p>            (i)    Whether the Duty draw back received is an amount<br \/>\n                   derived and eligible for claim u\/s 80-IB of the Act?\n<\/p><\/blockquote>\n<blockquote id=\"blockquote_1\"><p>            (ii)   Whether the Duty Entitlement Pass Book Scheme<br \/>\n                   received is an amount derived and eligible for claim u\/s<br \/>\n                   80-IB of the Act?<\/p><\/blockquote>\n<p id=\"p_1\">\n<span class=\"hidden_text\" id=\"span_1\"> ITA No. 628 of 2009                                                 -2-<\/span><\/p>\n<p id=\"p_2\">            In these cases, the assessee, who derived income from<\/p>\n<p>manufacturing of handloom goods and its export, claimed deduction on the<\/p>\n<p>business profit, which included the amount of export incentives received on<\/p>\n<p>account of the Duty Draw Back and the Duty Entitlement Pass Book<\/p>\n<p>Scheme (hereinafter referred to as `DEPB&#8217;) under <a href=\"\/doc\/789969\/\" id=\"a_1\">Section 80-IB<\/a> of the Act.<\/p>\n<p>The Assessing Officer, vide his order dated 31.3.2008, while following the<\/p>\n<p>decision of the Supreme Court in <a href=\"\/doc\/147488\/\" id=\"a_2\">CIT v. Sterling Foods<\/a> (1999) 237 ITR<\/p>\n<p>579 and a decision of the Delhi High Court in <a href=\"\/doc\/322897\/\" id=\"a_3\">CIT v. Ritesh Industries Ltd<\/a>.<\/p>\n<p>192 CTR 81, denied the deduction of the aforesaid export incentives, on the<\/p>\n<p>ground that the Duty Draw Back and DEPB are not the income derived from<\/p>\n<p>industrial undertaking, which is eligible for deduction under <a href=\"\/doc\/789969\/\" id=\"a_4\">Section 80-IB<\/a><\/p>\n<p>of the Act. The order of the Assessing Officer was confirmed by the<\/p>\n<p>Commissioner of Income Tax (Appeals), Karnal, by following the aforesaid<\/p>\n<p>decisions as well as the decision of this Court in <a href=\"\/doc\/571205\/\" id=\"a_5\">Liberty India v.<\/p>\n<p>Commissioner of Income-Tax<\/a> (2007) 293 ITR 520, wherein it was held<\/p>\n<p>that the assessee is not eligible to get deduction on export incentives i.e.<\/p>\n<p>Duty Draw Back and DEPB under <a href=\"\/doc\/789969\/\" id=\"a_6\">Section 80-IB<\/a> of the Act. The order of<\/p>\n<p>the CIT (Appeals) has further been affirmed by the ITAT vide its order<\/p>\n<p>dated 14.5.2009, which is under challenge in these two appeals.<\/p>\n<p id=\"p_3\">            During the course of hearing, it revealed that the decision<\/p>\n<p>of this Court in the case of Liberty India (supra) has been affirmed by<\/p>\n<p>the Hon&#8217;ble Supreme Court in <a href=\"\/doc\/571205\/\" id=\"a_7\">Liberty India v. Commissioner of Income-<\/p>\n<p>Tax<\/a>, (2009) 317 Income Tax Reports 218 (SC), wherein while dismissing<br \/>\n<span class=\"hidden_text\" id=\"span_1\"> ITA No. 628 of 2009                                                  -3-<\/span><\/p>\n<p>the appeal of the assessee, it has been concluded that Duty Draw Back and<\/p>\n<p>DEPB are incentives, which flow from the schemes framed by the Central<\/p>\n<p>Govt. or under <a href=\"\/doc\/1542552\/\" id=\"a_8\">Section 75<\/a> of the Customs Act, 1962 and these incentive<\/p>\n<p>profits do not fall within expression &#8220;profits derived from industrial<\/p>\n<p>undertaking in <a href=\"\/doc\/789969\/\" id=\"a_9\">Section 80-IB<\/a> of the Act. Therefore, Duty Draw Back and<\/p>\n<p>DEPB do not form part of net profits of the industrial undertaking for the<\/p>\n<p>purposes of <a href=\"\/doc\/789969\/\" id=\"a_10\">Section 80-IB<\/a> of the Act.\n<\/p>\n<p id=\"p_4\">            In view of the aforesaid decisions, we are of the opinion that no<\/p>\n<p>substantial question of law is arising from the order of the ITAT. Thus, both<\/p>\n<p>the appeals stand dismissed.<\/p>\n<pre id=\"pre_1\">\n\n\n                                          ( SATISH KUMAR MITTAL )\n                                                   JUDGE\n\n\n\nNovember 18, 2009                       ( MEHINDER SINGH SULLAR )\nndj                                               JUDGE\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Harisons Overseas vs Commissioner Of Income Tax on 18 November, 2009 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A.s No. 628 &amp; 630 of 2009 DATE OF DECISION : 18.11.2009 Harisons Overseas, Panipat &#8230;. APPELLANT Versus Commissioner of Income Tax, Karnal &#8230;.. RESPONDENT CORAM :- HON&#8217;BLE MR. JUSTICE SATISH [&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":[8,28],"tags":[],"class_list":["post-263110","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Harisons Overseas vs Commissioner Of Income Tax on 18 November, 2009 - 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\/harisons-overseas-vs-commissioner-of-income-tax-on-18-november-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Harisons Overseas vs Commissioner Of Income Tax on 18 November, 2009 - Free Judgements of Supreme Court &amp; 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