{"id":42261,"date":"2010-05-03T00:00:00","date_gmt":"2010-05-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-denso-haryana-pvt-ltd-on-3-may-2010"},"modified":"2015-11-25T14:50:27","modified_gmt":"2015-11-25T09:20:27","slug":"commissioner-of-income-tax-vs-denso-haryana-pvt-ltd-on-3-may-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-denso-haryana-pvt-ltd-on-3-may-2010","title":{"rendered":"Commissioner Of Income Tax vs Denso Haryana Pvt. Ltd on 3 May, 2010"},"content":{"rendered":"
Delhi High Court<\/div>\n
Commissioner Of Income Tax vs Denso Haryana Pvt. Ltd on 3 May, 2010<\/div>\n
Author: Badar Durrez Ahmed<\/div>\n
*      IN THE HIGH COURT OF DELHI AT NEW DELHI\n\n%                                          Judgment delivered on: 03.05.2010\n\n+      ITA 364\/2010\n\nCOMMISSIONER OF INCOME TAX                                    .... Appellant\n\n                                        - versus -\n\n\nDENSO HARYANA PVT. LTD                                        .... Respondent<\/pre>\n
Advocates who appeared in this case:-\n<\/p>\n
For the Appellant            : Mr N. P. Sahni\nFor the Respondent           : Mr C. S. Aggarwal, Sr Advocate with Mr Prakash Kumar\n\n\nCORAM:\nHON'BLE MR. JUSTICE BADAR DURREZ AHMED\nHON'BLE MR. JUSTICE V.K. JAIN\n\n<\/pre>\n
1.     Whether Reporters of local papers may be allowed
\n       to see the judgment ?\n<\/p>\n
2.     To be referred to the Reporter or not ?\n<\/p>\n
3.     Whether the judgment should be reported in Digest ?<\/p>\n
BADAR DURREZ AHMED, J (ORAL)<\/p>\n
1.      The revenue is in appeal against the order dated 29.04.2009 passed by<\/p>\n
the Income Tax Appellate Tribunal in ITA No. 1952\/Del\/2008 relating to the<\/p>\n
assessment year 2003-2004.\n<\/p>\n<\/p>\n
2.     The assessee was before the Tribunal in the aforesaid appeal being<\/p>\n
aggrieved by an order passed under Section 263 of the Income Tax Act,<\/p>\n
1961 (hereinafter referred to as ‘the said Act’) by the Commissioner of<\/p>\n
Income Tax (Appeals). The provisions of Section 263 had been invoked by<\/p>\n
the Commissioner on the ground that the assessment order was erroneous<\/p>\n
ITA No.364\/2010                                                      Page 1 of 5<\/span>
\n and was prejudicial to the interest of the revenue. According to the<\/p>\n
Commissioner of Income Tax (Appeals), while calculating the book profits<\/p>\n
under Section 115JB of the said Act, sales commission of Rs 241.90 lacs<\/p>\n
claimed in the profit and loss account was not added back, even though this<\/p>\n
claim had been disallowed in calculating the total income under the normal<\/p>\n
provisions of the Act. The Commissioner of Income Tax (Appeals) was of<\/p>\n
the opinion that the mistake had resulted in under assessment of income<\/p>\n
under Section 115JB to the said extent. It was also observed by the said<\/p>\n
Commissioner that the assessment was made by the Assessing Officer<\/p>\n
without an adequate enquiry or investigation.\n<\/p>\n<\/p>\n
3.     The Income Tax Appellate Tribunal, after hearing the parties, noted<\/p>\n
that the assessee company, which was a 100% subsidiary of Denso<\/p>\n
Corporation, Japan, was in the business of trading and manufacturing of<\/p>\n
gasoline engine management systems.        During the year in question, a<\/p>\n
payment of Rs 2,41,89,190\/- had been made by the assessee on account of<\/p>\n
the commission to its sole selling agent under an agreement which was duly<\/p>\n
approved by the Department of Company Affairs. A copy of the Central<\/p>\n
Government approval for appointing the said sole selling agent under<\/p>\n
Section 294 of the Companies Act, 1956 was also placed on record. The<\/p>\n
said commission was debited to the profit and loss account of the assessee<\/p>\n
company for the year in question. More importantly, the profit and loss<\/p>\n
account was audited and certified by the statutory auditors in accordance<\/p>\n
with the provisions of the Companies Act, 1956. It was observed by the<\/p>\n
ITA No.364\/2010                                               Page 2 of 5<\/span>
\n Tribunal that in the original assessment the Assessing Officer had<\/p>\n
disallowed the commission by holding that the claim of the assessee was not<\/p>\n
sustainable under Section 37(1) of the said Act. This was so because,<\/p>\n
according to the Assessing Officer, the assessee company had violated the<\/p>\n
provisions of Section 294 of the Companies Act, 1956 by appointing the<\/p>\n
sole selling agent. The question of allowability of the sales commission was<\/p>\n
the subject matter of appeal before the Commissioner of Income Tax<\/p>\n
(Appeals), who held the same to be an allowable expenditure inasmuch as<\/p>\n
the same was incurred by the assessee for its business purpose.<\/p>\n
4.     The learned counsel for the respondent\/ assessee informs us that after<\/p>\n
the decision of the Commissioner of Income Tax (Appeals), the revenue<\/p>\n
preferred an appeal before the Income Tax Appellate Tribunal but the said<\/p>\n
appeal was dismissed. Thereafter, no further appeal was filed before this<\/p>\n
Court on this issue. As such, the issue had become final. The Tribunal,<\/p>\n
therefore, was of the view that undeniably the commission that was paid to<\/p>\n
the sole selling agent, which was a business expenditure, required to be<\/p>\n
deducted while calculating book profits under Section 115JB of the said Act.<\/p>\n
5.     In any event, we find that insofar as the computation of income under<\/p>\n
Section 115JB is concerned, the powers of the Assessing Officer are very<\/p>\n
limited. This is clear from the decision of the Supreme Court in the case of<\/p>\n
Apollo Tyres Ltd v. CIT: 255 ITR 273 (SC) which, though it related to<\/p>\n
Section 115J, would be equally applicable to computation under Section<\/p>\n
ITA No.364\/2010                                                   Page 3 of 5<\/span>
\n 115JB. In the said decision, the Supreme Court observed that the Assessing<\/p>\n
Officer, while computing income under Section 115J, has only the power to<\/p>\n
examine whether the books of account were certified by the authorities<\/p>\n
under the Companies Act, as having been properly maintained in accordance<\/p>\n
with the Companies Act. The Assessing Officer thereafter has only limited<\/p>\n
power of making increases and decreases as provided for in the Explanation<\/p>\n
to Section 115J. The Supreme Court made it clear that the Assessing Officer<\/p>\n
does not have the jurisdiction to go beyond the net profits shown in the<\/p>\n
profit and loss account, except to the extent provided in the Explanation to<\/p>\n
Section 115J of the said Act.\n<\/p>\n<\/p>\n
6.     The said observations are clearly applicable to the present case. Once<\/p>\n
the profit and loss account was audited and duly certified by the statutory<\/p>\n
auditors to be in accordance with the Companies Act, 1956, it was not open<\/p>\n
to the Assessing Officer to go beyond the profits so declared except to the<\/p>\n
extent of making increases or decreases as per the Explanation to the said<\/p>\n
Section. It is not the case of the revenue that the Assessing Officer or the<\/p>\n
Commissioner of Income Tax was purporting to make any adjustments as<\/p>\n
provided under the Explanation. Consequently, the Tribunal was absolutely<\/p>\n
right in concluding that the provisions of Section 263 of the said Act could<\/p>\n
not be attracted because there was nothing erroneous in the original order<\/p>\n
passed by the Assessing Officer. The Tribunal has correctly placed reliance<\/p>\n
on the decision of the Supreme Court in the case of Apollo Tyres Ltd<\/p>\n
(supra). The learned counsel for the respondent\/ assessee also points out<\/p>\n
ITA No.364\/2010                                                 Page 4 of 5<\/span>
\n that the allowance has been made in the subsequent year as well as in the<\/p>\n
preceding year.\n<\/p>\n
       No substantial question of law arises for our consideration.        The<\/p>\n
appeal is dismissed.\n<\/p>\n
                                     BADAR DURREZ AHMED, J<\/p>\n
                                             V.K. JAIN, J
\nMay 03, 2010
\nSR<\/p>\n
ITA No.364\/2010                                              Page 5 of 5<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Delhi High Court Commissioner Of Income Tax vs Denso Haryana Pvt. Ltd on 3 May, 2010 Author: Badar Durrez Ahmed * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 03.05.2010 + ITA 364\/2010 COMMISSIONER OF INCOME TAX …. Appellant – versus – DENSO HARYANA PVT. LTD …. Respondent Advocates who […]<\/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":[14,8],"tags":[],"class_list":["post-42261","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"\nCommissioner Of Income Tax vs Denso Haryana Pvt. 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