{"id":63956,"date":"2006-03-03T00:00:00","date_gmt":"2006-03-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-indo-matsushita-carbon-co-ltd-on-3-march-2006"},"modified":"2018-08-11T15:38:27","modified_gmt":"2018-08-11T10:08:27","slug":"commissioner-of-income-tax-vs-ms-indo-matsushita-carbon-co-ltd-on-3-march-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-indo-matsushita-carbon-co-ltd-on-3-march-2006","title":{"rendered":"Commissioner Of Income-Tax vs M\/S.Indo Matsushita Carbon Co Ltd on 3 March, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs M\/S.Indo Matsushita Carbon Co Ltd on 3 March, 2006<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS           \n\nDated: 03\/03\/2006 \n\nCoram \n\nThe Hon'ble Mr.Justice P.D.DINAKARAN   \nand \nThe Hon'ble Mr.Justice P.P.S.JANARTHANA RAJA     \n\nTax Case (Appeal) No.301 of 2006 \n\nCommissioner of Income-Tax,  \nChennai.                                ...     Appellant\n\n-Vs-\n\nM\/s.Indo Matsushita Carbon Co Ltd., \nIII Floor, 77 (Old No.35),\nN.H.Road, \nNungambakkam,   \nChennai-600 034                                 ...     Respondent\n\n\n        The  above  T.C.(Appeal)  is  preferred  under  Section  260A  of  the\nIncome-Tax  Act,  1961 against the order of the Income Tax Appellate Tribunal,\nMadras A Bench,  dated  10.8.2005  made  in  ITA  Nos.698\/Mds\/2003  for  the\nassessment year 1993-94.  \n\n!For Appellant          :  Mr.J.Narayanaswamy\n\n^For Respondent         :       ----\n\n:J U D G M E N T \n<\/pre>\n<p>(Judgment of the Court was made by P.D.DINAKARAN, J.)    <\/p>\n<p>        The  above  tax  case  appeal  is  directed  against  the order of the<br \/>\nIncome-tax Appellate Tribunal ITA Nos.698\/Mds\/2003 dated 10.8.2005.\n<\/p>\n<p>        2.1.  The Revenue is the appellant.  The assessment year  involved  is<br \/>\n1993-94.   The  assessee  is  a  company  in  which  public  are substantially<br \/>\ninterested.  The assessee filed its return of income for the  assessment  year<br \/>\n1993-94  claiming  a  relief on interest on over dues from trade debtors under<br \/>\nSection 80HH and 80I.  The assessing officer disallowed the same on the ground<br \/>\nthat the interest was not derived from industrial activity and therefore,  the<br \/>\nassessee  company is not eligible for deduction under Section 80HH and brought<br \/>\nthe same to tax.  Aggrieved by the  said  order,  the  assessee  preferred  an<br \/>\nappeal before the Appellate Commissioner of Income Tax, who, by an order dated<br \/>\n10.1.2003,  confirmed the assessment order and held the issue in favour of the<br \/>\nRevenue.  Hence, the assessee preferred further appeal  before  the  Appellate<br \/>\nTribunal, which, set aside the order of the Commissioner of Income Tax holding<br \/>\nthat  the  trade  debtors are derived only from the industrial undertaking and<br \/>\nhence they are to be considered for claiming the deduction under Section  80HH<br \/>\nand 80I.\n<\/p>\n<p>        2.2.   Aggrieved  by  the order of the Appellate Tribunal, the Revenue<br \/>\nhas filed the above appeal raising the following substantial question of law:\n<\/p>\n<p>&#8220;Whether in the facts and circumstances of the case, the Tribunal was right in<br \/>\nholding that over dues from trade debtors is eligible for relief under Section<br \/>\n80HH and 80I?&#8221;\n<\/p>\n<p>        3.  It is fairly conceded by the learned  counsel  appearing  for  the<br \/>\nRevenue  that the issue raised in the above question of law is covered against<br \/>\nthe Revenue by the decision of this Court in COMMISSIONER OF  INCOME  TAX  VS.<br \/>\nMADRAS MOTORS LTD.\/M.M.FORGINGS LTD.(257 ITR 60).\n<\/p>\n<p>        4.   It  is  settled  law that there can be no doubt that the interest<br \/>\nearned on the belated payment would, however, be  directly  relatable  to  the<br \/>\nbusiness of  the  assessee of forgings.  If the purchasers of the forgings did<br \/>\nnot make the payments for the forgings and then agree to pay the  interest  on<br \/>\nthe  delayed  payments,  the  said  interest  would have direct nexus with the<br \/>\nbusiness of forgings.  The true test would be whether such interest  would  be<br \/>\navailable to the assessee otherwise also.  The answer to the question would be<br \/>\ncertainly in  the negative.  The interest being directly relatable only to the<br \/>\namounts receivable by the assessee  during  the  course  of  its  business  on<br \/>\naccount  of  the sale forgings, this interest would have to be included as the<br \/>\nprofits and gains derived from the business of  the  assessee-videCOMMISSIONER<br \/>\nOF INCOME TAX VS.  MADRAS MOTORS LTD.\/M.M.FORGINGS LTD(257 ITR 60).\n<\/p>\n<p>        5.   In  view  of the above well settled proposition of law, we do not<br \/>\nfind any error or infirmity in the order of the  Appellate  Tribunal,  wherein<br \/>\nthe  ratio  laid  down  in  the  decision  referred  to above has been rightly<br \/>\nfollowed and hence, the same is confirmed and the appeal is  dismissed  as  no<br \/>\nsubstantial question of law arises for consideration of this Court.  No costs.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Commissioner Of Income-Tax vs M\/S.Indo Matsushita Carbon Co Ltd on 3 March, 2006 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 03\/03\/2006 Coram The Hon&#8217;ble Mr.Justice P.D.DINAKARAN and The Hon&#8217;ble Mr.Justice P.P.S.JANARTHANA RAJA Tax Case (Appeal) No.301 of 2006 Commissioner of Income-Tax, Chennai. &#8230; Appellant -Vs- M\/s.Indo Matsushita Carbon Co Ltd., [&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":[8,13],"tags":[],"class_list":["post-63956","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-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.Indo Matsushita Carbon Co Ltd on 3 March, 2006 - Free Judgements of Supreme Court &amp; 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