{"id":4656,"date":"2010-01-19T00:00:00","date_gmt":"2010-01-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-woodward-governor-india-ltd-on-19-january-2010"},"modified":"2017-02-15T22:11:17","modified_gmt":"2017-02-15T16:41:17","slug":"commissioner-of-income-tax-vs-woodward-governor-india-ltd-on-19-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-woodward-governor-india-ltd-on-19-january-2010","title":{"rendered":"Commissioner Of Income Tax vs Woodward Governor India Ltd. on 19 January, 2010"},"content":{"rendered":"
Delhi High Court<\/div>\n
Commissioner Of Income Tax vs Woodward Governor India Ltd. on 19 January, 2010<\/div>\n
Author: Badar Durrez Ahmed<\/div>\n
        IN THE HIGH COURT OF DELHI AT NEW DELHI\n\n%                                  Judgment delivered on: 19th January, 2010\n\n+       ITA 82\/2010\n\n\nCOMMISSIONER OF INCOME TAX                                ..... Appellant\n                 Through: Ms P.L. Bansal\n\n                     versus\n\n\nWOODWARD GOVERNOR INDIA LTD.         ..... Respondent<\/pre>\n
              Through: Mr Prakash Kumar<\/p>\n
CORAM:\n<\/p>\n
HON’BLE MR JUSTICE BADAR DURREZ AHMED
\nHON’BLE MR JUSTICE SIDDHARTH MRIDUL<\/p>\n
        1. Whether reporters of local papers may be allowed to
\n           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 the Digest?<\/p>\n
BADAR DURREZ AHMED, J (ORAL)<\/p>\n
CM 628\/2010 (Exemption)<\/p>\n
        Allowed subject to all just exceptions.\n<\/p>\n
        The application stands disposed of.\n<\/p>\n
ITA 82\/2010<\/p>\n
1.      The Revenue has filed this appeal in respect of the assessment year<\/p>\n
2004-05 against the order dated 26th March, 2009 passed by the Income Tax<\/p>\n
Appellate Tribunal (hereinafter referred to as ‘the Tribunal’) in ITA No.<\/p>\n
1973\/Del\/2008.\n<\/p>\n<\/p>\n
ITA 82\/2010                                                          page 1 of 5\n<\/p>\n
 2.      The issue raised before the Tribunal was with regard to the<\/p>\n
disallowance of the provision made for warranty expenses amounting to<\/p>\n
Rs 31,35,150\/-\n<\/p>\n<\/p>\n
3.      In the course of the assessment proceedings, the Assessing Officer<\/p>\n
noticed that the assessee had claimed warranty expenses as under:-<\/p>\n
        (i)    Warranty on actual expense basis           Rs 35,69,999\/-<\/p>\n<\/blockquote>\n
        (ii)   Provision for warranty expenses            Rs 31,35,150\/-<\/p>\n<\/blockquote>\n
                                                          Rs 67,05,149\/-<\/p>\n
4.      The Assessing Officer asked the assessee to explain as to why the<\/p>\n
provision for warranty expenses amounting to Rs 31,35,150\/- should not be<\/p>\n
disallowed, inasmuch as the claim of provision for warranty expenses was<\/p>\n
contingent in nature. The Assessing Officer pointed out that in earlier years,<\/p>\n
the claim of warranty expenses were on payment basis i.e., on actual basis,<\/p>\n
but in the current year the assessee was claiming warranty expenses on both<\/p>\n
actual payment basis as well as on accrual basis by making provision for<\/p>\n
warranty expenses and the assessee was, therefore, following a mixed<\/p>\n
accounting system, which was not permissible under Section 145 of the<\/p>\n
Income Tax Act, 1961 (hereinafter referred to as ‘the said Act’).<\/p>\n
5.      Regarding the provision for warranty expenses, the assessee explained<\/p>\n
that the same was made by quantifying the amount on the basis of sales of<\/p>\n
18 months beginning from October, 2002 to 31st March, 2004, by taking the<\/p>\n
average rate at which the warranty expenses had been incurred on payment<\/p>\n
ITA 82\/2010                                                          page 2 of 5
\n basis in the past. The assessee indicated that it had taken into account the<\/p>\n
sales of six months of the immediate previous year i.e. of October, 2002 to<\/p>\n
March, 2003, since the claim of warranty in respect of the same were to be<\/p>\n
settled in the current year itself.\n<\/p>\n<\/p>\n
6.       The Assessing Officer considered the submissions made by the<\/p>\n
assessee and took the view that the assessee was not entitled to claim<\/p>\n
warranty expenses on provision basis in respect of the prior period sales i.e.,<\/p>\n
period from October, 2002 to March, 2003 and as such an amount of<\/p>\n
Rs 10,41,476\/-, being the provision for warranty relating to that period, was<\/p>\n
disallowed under Section 37(1) of the said Act. It was further observed that<\/p>\n
warranty claims are contingent i.e., dependent upon the happening of an<\/p>\n
event in future, such as, a fault occurring in the goods and resultant claims<\/p>\n
made by the customers. As a result, the Assessing Officer disallowed the<\/p>\n
assessee’s total claim for provision made for warranty amounting to<\/p>\n
Rs 31,35,150\/- by treating the same to be of a contingent nature.<\/p>\n
7.       The Commissioner of Income Tax (Appeals) confirmed the finding of<\/p>\n
the Assessing Officer.\n<\/p>\n<\/p>\n
8.       Being aggrieved, the assessee preferred an appeal before the Tribunal.<\/p>\n
Since the assessee had been allowed the claim of actual warranty expenses<\/p>\n
amounting to Rs 35,69,999\/-, the dispute before the Tribunal was only with<\/p>\n
regard        to   the   provision    for   warranty   expenses   amounting      to<\/p>\n
Rs 31,35,150\/- made during the year by changing the accounting system<\/p>\n
ITA 82\/2010                                                            page 3 of 5
\n from actual payment basis to accrual basis. The assessee had calculated the<\/p>\n
provision amounting to Rs 31,35,150\/- by applying an average rate of 1.1%<\/p>\n
to the total sales made from October, 2002 to March, 2004. The Tribunal<\/p>\n
held that the working of the average rate of warranty expenses was rational<\/p>\n
and scientific and thus acceptable, however, the rate had to be applied to the<\/p>\n
sales made during the current year only. The sales made during the period<\/p>\n
from October 2002 to March, 2003 had been recognized in the previous year<\/p>\n
ended on 31st March, 2003 and the assessee had incurred actual warranty<\/p>\n
expenses in the current year with regard to the same. Moreover, the actual<\/p>\n
warranty expenses amounting to Rs 35,69,999\/- had already been allowed by<\/p>\n
the Assessing Officer and thus there was no reason to make a provision for<\/p>\n
warranty expenses for the sales of the previous year. Consequently, the<\/p>\n
Tribunal reduced the provision of Rs 31,35,150\/- by the sum of<\/p>\n
Rs 10,41,476\/- pertaining to sales for the period from October, 2002 to 31 st<\/p>\n
March, 2003. As such, the provision for warranty expenses during the year<\/p>\n
were to be reduced to Rs 20,93,674\/- (Rs 31,35,150 – Rs 10,41,476\/-). The<\/p>\n
figure of Rs 25,28,523\/- mentioned in the impugned order is incorrect.<\/p>\n
However, the principle adopted by the Tribunal is correct, inasmuch as the<\/p>\n
sum of Rs 10,41,476\/- is to be reduced from the provision for warranty<\/p>\n
expenses as claimed by the assessee.\n<\/p>\n<\/p>\n
9.      The Tribunal also held that in view of the decision of this Court in the<\/p>\n
case of Commissioner of Income Tax v. Vinitec Corporation Pvt. Ltd.<\/a>: 278<\/p>\n
ITR 337 (Del), the provision made by the assessee for the current year, on<\/p>\n
ITA 82\/2010                                                            page 4 of 5
\n the basis of past year figures, towards warranty liability to be discharged in<\/p>\n
the future, was an accrued liability and not contingent in nature and,<\/p>\n
therefore, was allowable as deduction in computing profit and gains of the<\/p>\n
business. We may also point out that the said decision of this Court has been<\/p>\n
confirmed by the Supreme Court as reported in 309 ITR (Statute) 54.<\/p>\n
10.     In view of the foregoing, we see no error in the impugned order, apart<\/p>\n
from the calculation error mentioned above. No substantial question of law<\/p>\n
arises for our consideration. The appeal stands disposed of.<\/p>\n
\n\n\n\n\n                                             BADAR DURREZ AHMED, J\n\n\n\n                                                 SIDDHARTH MRIDUL, J\n        JANUARY 19, 2010\n        mk\n\n\n\n\nITA 82\/2010                                                          page 5 of 5\n <\/pre>\n","protected":false},"excerpt":{"rendered":"
Delhi High Court Commissioner Of Income Tax vs Woodward Governor India Ltd. on 19 January, 2010 Author: Badar Durrez Ahmed IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 19th January, 2010 + ITA 82\/2010 COMMISSIONER OF INCOME TAX ….. Appellant Through: Ms P.L. Bansal versus WOODWARD GOVERNOR INDIA LTD. ….. […]<\/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-4656","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"\nCommissioner Of Income Tax vs Woodward Governor India Ltd. on 19 January, 2010 - Free Judgements of Supreme Court & 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-woodward-governor-india-ltd-on-19-january-2010\" \/>\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 Woodward Governor India Ltd. on 19 January, 2010 - 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