{"id":62567,"date":"2011-11-04T00:00:00","date_gmt":"2011-11-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-amway-india-enterprises-pvt-on-4-november-2011"},"modified":"2016-12-26T11:22:13","modified_gmt":"2016-12-26T05:52:13","slug":"commissioner-of-income-tax-vs-ms-amway-india-enterprises-pvt-on-4-november-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-amway-india-enterprises-pvt-on-4-november-2011","title":{"rendered":"Commissioner Of Income Tax vs M\/S Amway India Enterprises Pvt. &#8230; on 4 November, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs M\/S Amway India Enterprises Pvt. &#8230; on 4 November, 2011<\/div>\n<div class=\"doc_author\">Author: Rajiv Shakdher<\/div>\n<pre>*                     THE HIGH COURT OF DELHI AT NEW DELHI\n\n                                              Judgment reserved on: 13.09.2011\n%                                             Judgment delivered on: 04.11.2011\n\n+                                   ITA No. 396\/2010\n\n\nCOMMISSIONER OF INCOME TAX                                ...... APPELLANT\n\n\n                                         Vs\n\n\nM\/S AMWAY INDIA ENTERPRISES PVT. LTD.                     ..... RESPONDENT<\/pre>\n<p>Advocates who appeared in this case:\n<\/p>\n<p>For the Appellant: Mr Abhishek Maratha and Ms. Anshul Sharma<br \/>\nFor the Respondent: Mr M.S. Syali, Sr. Advocate with Ms Mahua Kalra, Ms.<br \/>\n                    Husnal Syali and Mr. Rahul Sateeja<\/p>\n<p>CORAM :-\n<\/p>\n<p>HON&#8217;BLE MR JUSTICE SANJAY KISHAN KAUL<br \/>\nHON&#8217;BLE MR JUSTICE RAJIV SHAKDHER<\/p>\n<p>1.       Whether the Reporters of local papers may<br \/>\n         be allowed to see the judgment ?\n<\/p>\n<p>2.       To be referred to Reporters or not ?\n<\/p>\n<p>3.       Whether the judgment should be reported<br \/>\n         in the Digest ?\n<\/p>\n<p>RAJIV SHAKDHER, J<\/p>\n<p>1.       The captioned appeal pertains to the assessment year<\/p>\n<p>2004-2005.           In this appeal, the following issue arises for<\/p>\n<p>consideration :-\n<\/p>\n<blockquote><p>               Whether       expenses      incurred       in   the   sum       of<br \/>\n               Rs.31,98,134\/-       incurred         on   improvement          of<br \/>\n               leasehold premises were in the nature of capital<br \/>\n               expenditure?        If so, whether the Income Tax<br \/>\n               Appellate Tribunal (in short, the &#8216;Tribunal&#8217;) erred in<\/p>\n<p><span class=\"hidden_text\">ITA 396\/2010                                                           Page 1 of 3<\/span><br \/>\n                 remanding the matter to the Assessing Officer for<br \/>\n                verification of the expenses incurred.\n<\/p><\/blockquote>\n<p>2.       As regards this Issue the expenses incurred towards<\/p>\n<p>improvement of leasehold premises which were situated at<\/p>\n<p>Mumbai, Bangalore, Calcutta (now Kolkata) and Delhi were of the<\/p>\n<p>same nature as was claimed in the assessment year 2002-03<\/p>\n<p>namely flooring, partition, wiring, false ceiling, roofing, air<\/p>\n<p>conditioning unit and duct, electric wiring, laying network for<\/p>\n<p>setting up computers and on purchase of furniture, however,<\/p>\n<p>there was an addition this year, namely creating workstations<\/p>\n<p>etc.       The Tribunal followed its decision in assessee&#8217;s own case<\/p>\n<p>and directed the assessing officer to allow the expenditure<\/p>\n<p>incurred on lease hold improvements, except on account of<\/p>\n<p>creating workstations etc., as revenue expenditure.<\/p>\n<p>2.1      As    regards   to   the   expenditure   incurred   on    creating<\/p>\n<p>workstations etc. the Tribunal noted that the expenditure<\/p>\n<p>incurred were for fixed capital assets and, therefore, in the nature<\/p>\n<p>of capital rather than in the nature of current repair or for<\/p>\n<p>renovating the existing old assets. Since the break up and detail<\/p>\n<p>of expenses on account of creating new workstations were not<\/p>\n<p>furnished, the Tribunal restored the issue qua creation of<\/p>\n<p>workstation etc. to the file of the assessing officer for deciding it<\/p>\n<p>afresh as per principle laid down in Bigjo&#8217;s India Ltd. Vs. CIT,<\/p>\n<p>[2007] 293 ITR 170 (Delhi).\n<\/p>\n<p><span class=\"hidden_text\">ITA 396\/2010                                                      Page 2 of 3<\/span><\/p>\n<p> 3.       We find this issue is covered by our judgment in the case of<\/p>\n<p>Commissioner Of Income Tax Vs M\/s Amway India Enterprises in<\/p>\n<p>ITA Nos. 1344\/2009 and 1363\/2009.\n<\/p>\n<\/p>\n<p>4.       In view of the above, no question of law arise for our<\/p>\n<p>consideration and accordingly, the appeal is dismissed.        There<\/p>\n<p>shall, however, be no order as to costs.<\/p>\n<p>                                           RAJIV SHAKDHER, J<\/p>\n<p>                                           SANJAY KISHAN KAUL,J<br \/>\nNOVEMBER 04, 2011<br \/>\nyg\/kk<\/p>\n<p><span class=\"hidden_text\">ITA 396\/2010                                              Page 3 of 3<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income Tax vs M\/S Amway India Enterprises Pvt. &#8230; on 4 November, 2011 Author: Rajiv Shakdher * THE HIGH COURT OF DELHI AT NEW DELHI Judgment reserved on: 13.09.2011 % Judgment delivered on: 04.11.2011 + ITA No. 396\/2010 COMMISSIONER OF INCOME TAX &#8230;&#8230; APPELLANT Vs M\/S AMWAY INDIA ENTERPRISES PVT. [&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":[14,8],"tags":[],"class_list":["post-62567","post","type-post","status-publish","format-standard","hentry","category-delhi-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 M\/S Amway India Enterprises Pvt. ... on 4 November, 2011 - 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-ms-amway-india-enterprises-pvt-on-4-november-2011\" \/>\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 M\/S Amway India Enterprises Pvt. ... on 4 November, 2011 - Free Judgements of Supreme Court &amp; 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