{"id":271633,"date":"1988-06-13T00:00:00","date_gmt":"1988-06-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-shriram-bearing-ltd-on-13-june-1988"},"modified":"2018-02-15T02:02:27","modified_gmt":"2018-02-14T20:32:27","slug":"commissioner-of-income-tax-vs-shriram-bearing-ltd-on-13-june-1988","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-shriram-bearing-ltd-on-13-june-1988","title":{"rendered":"Commissioner Of Income-Tax vs Shriram Bearing Ltd. on 13 June, 1988"},"content":{"rendered":"<div class=\"docsource_main\">Calcutta High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Shriram Bearing Ltd. on 13 June, 1988<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1989 178 ITR 684 Cal<\/div>\n<div class=\"doc_author\">Author: A K Sengupta<\/div>\n<div class=\"doc_bench\">Bench: A K Sengupta, K Yusuf<\/div>\n<p id=\"p_1\">JUDGMENT<\/p>\n<p>Ajit Kumar Sengupta, J.\n<\/p>\n<p id=\"p_1\">1. At the instance of the Commissioner of Income-tax and the assessee, the following questions of law have been referred to this court under <a href=\"\/doc\/1940213\/\" id=\"a_1\">Section 256(1)<\/a> of the Income-tax Act, 1961 :\n<\/p>\n<p id=\"p_2\"> &#8220;Whether, on the facts and in the circumstances of the case and on a correct interpretation of the relevant provisions of the <a href=\"\/doc\/789969\/\" id=\"a_1\">Income-tax Act<\/a>, 1961, the Tribunal was correct in law in holding that setting off of the brought forward losses of the earlier years against the business profit of the current year under <a href=\"\/doc\/1004359\/\" id=\"a_2\">Section 72<\/a> of the Income-tax Act, 1961, was not a part of the process of computation of total income and that the deduction under <a href=\"\/doc\/789969\/\" id=\"a_3\">Section 80-I<\/a> of the said Act should be allowed to the assessee in respect of the profits of its priority industry with reference to its total income and gross total income, as they stood before the brought forward losses of the earlier years were set off against the positive profit of the current year under <a href=\"\/doc\/1004359\/\" id=\"a_4\">Section 72<\/a> of the Act ?&#8221;\n<\/p>\n<p id=\"p_3\">2. Another question has been referred at the instance of the assessee under <a href=\"\/doc\/1940213\/\" id=\"a_5\">Section 256(1)<\/a> of the Income-tax Act, 1961, which is as follows :\n<\/p>\n<p id=\"p_4\"> &#8220;Whether, on the facts and in the circumstances of the case and on a correct interpretation of the relevant provisions of the <a href=\"\/doc\/789969\/\" id=\"a_6\">Income-tax Act<\/a>, 1961, the Tribunal was correct in holding that the deduction of the un-absorbed depreciation or development rebate of the earlier years from the current year&#8217;s business income, under <a href=\"\/doc\/179995\/\" id=\"a_7\">Section 32<\/a> or <a href=\"\/doc\/1670053\/\" id=\"a_8\">Section 33<\/a> and <a href=\"\/doc\/1306401\/\" id=\"a_9\">Section 34<\/a> of the Income-tax Act, 1961, was part of the computation of the total income and, therefore, the unabsorbed depreciation of Rs. 13,11,059 was deductible from the profits of the current year in computing the total income and also the gross total income of the assessee for the purpose of determining the deduction allowable under <a href=\"\/doc\/789969\/\" id=\"a_10\">Section 80-I<\/a> of the said Act in respect of the profits of the assessee from its priority industry ?&#8221;\n<\/p>\n<p id=\"p_5\">3. It is not in dispute that the questions in this reference are concluded by the decision of this court in the case of <a href=\"\/doc\/650089\/\" id=\"a_11\">CIT v. North Koshalpur Colliery Co. Pvt. Ltd<\/a>. [1986] 161 ITR 756.\n<\/p>\n<p id=\"p_6\">4.<br \/>\nThe question which was referred at the instance of the Commissioner of Income-tax must be answered in the negative and in favour of the Revenue and the question referred at the instance of the assessee in the reference is answered in the affirmative and in favour of the Revenue.\n<\/p>\n<p id=\"p_7\">5. There will be no order as to costs.\n<\/p>\n<p id=\"p_8\">  K.M. Yusuf, J.\n<\/p>\n<p id=\"p_9\">6. I agree.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Calcutta High Court Commissioner Of Income-Tax vs Shriram Bearing Ltd. on 13 June, 1988 Equivalent citations: 1989 178 ITR 684 Cal Author: A K Sengupta Bench: A K Sengupta, K Yusuf JUDGMENT Ajit Kumar Sengupta, J. 1. At the instance of the Commissioner of Income-tax and the assessee, the following questions of law have been [&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":[22,8],"tags":[],"class_list":["post-271633","post","type-post","status-publish","format-standard","hentry","category-calcutta-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>Commissioner Of Income-Tax vs Shriram Bearing Ltd. on 13 June, 1988 - 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-shriram-bearing-ltd-on-13-june-1988\" \/>\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 Shriram Bearing Ltd. on 13 June, 1988 - Free Judgements of Supreme Court &amp; 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