{"id":7422,"date":"2008-11-21T00:00:00","date_gmt":"2008-11-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-porritts-spencer-asia-on-21-november-2008"},"modified":"2016-01-20T21:46:16","modified_gmt":"2016-01-20T16:16:16","slug":"the-commissioner-of-income-tax-vs-ms-porritts-spencer-asia-on-21-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-porritts-spencer-asia-on-21-november-2008","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Porritts Spencer (Asia) … on 21 November, 2008"},"content":{"rendered":"
Punjab-Haryana High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S Porritts Spencer (Asia) … on 21 November, 2008<\/div>\n
ITR Nos. 2 and 3 of 1984                                            1\n\n\n\n\n IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n                CHANDIGARH.\n\n                                          ITR Nos. 2 and 3 of 1984\n                                         Date of decision: 21.11.2008\n\nThe Commissioner of Income Tax, Haryana, Rohtak\n\n                                                        -----Applicant\n                               Vs.\nM\/s Porritts Spencer (Asia) Limited, Faridabad\n                                                       -----Respondent<\/pre>\n
CORAM:- HON’BLE MR JUSTICE ADARSH KUMAR GOEL
\n              HON’BLE MR JUSTICE L.N.MITTAL
\nPresent:       Mr. Yogesh Putney, Sr.Standing Counsel for the
\n              revenue.\n<\/p>\n
                   Mr. Santosh Aggarwal, Advocate
\n                   With Mr.Avinash Chander Jain, Advocate for the
\n              assessee.\n<\/p>\n
Adarsh Kumar Goel, J<\/p>\n
1.            The Income Tax Appellate Tribunal Delhi Bench ‘C’<\/p>\n
Delhi, has referred the following substantial questions of law for<\/p>\n
opinion of this Court, arising out of its order dated 23.10.1982 in ITA<\/p>\n
Nos.928\/Del\/79 and 944\/Del\/79, for the assessment year 1976-77, at<\/p>\n
the instance of the revenue:-\n<\/p>\n
                 ITR No.2 of 1984
\n                 “1) Whether on the facts and in the circumstances of
\n                 the case, the expenditure of Rs.19186\/- incurred on the
\n                 maintenance of the accommodation provided to
\n ITR Nos.2 and 3 of 1984                                             2<\/span><\/p>\n
                Mr.N.Nath, Rs.24,446\/- by way of reimbursement of
\n                the medical expenses and Rs.13,560\/- out of servant’s
\n                wages constitute “perquisite” for computation of the
\n                disallowance under section 40A(5) of the IT Act, 1961?\n<\/p><\/blockquote>\n
                2) Whether on the facts and in the circumstances of the
\n                case the disallowance on account of perquisite the value
\n                of car provided by the assessee to the director employee
\n                Mr. N.Nath should be computed in accordance with
\n                Rule 3 of the Income Tax Rules, 1962?\n<\/p><\/blockquote>\n
                3) Whether on the facts and in the circumstances of the
\n                case, the rent of the garage and servant quarters
\n                constitute ‘perquisite’ for the purpose of working out
\n                the disallowance under section 40A(5) of the Act?\n<\/p><\/blockquote>\n
                4) Whether on the facts and in the circumstances of the
\n                case, the disallowance under Rule 6 D of the IT Rules
\n                should be worked out by making the computation
\n                according to the aggregate expenditure incurred by each
\n                and every employee during the year and not on the
\n                basis of per trip?\n<\/p><\/blockquote>\n
                5) Whether on the facts and in the circumstances of the
\n                case, the provisions of Rule 6D of the IT Rules, 1962
\n                are applicable in respect of the stay of Mr. H.Ingham?\n<\/p><\/blockquote>\n
 ITR Nos.2 and 3 of 1984                                                  3<\/span><\/p>\n
                   ITR No.3 of 1984<\/p>\n
                   “1) Whether on the facts and in the circumstances of
\n                   the case, the amount of Rs.20,027\/- and Rs.3600\/-
\n                   respectively representing proportionate expenses for
\n                   personal use of car and garage rent should be treated as
\n                   perquisite for the purpose of working out the
\n                   disallowance under section 40A(5) of the Income tax
\n                   Act in the case of Shri K.C.Tapedar, an employee of the
\n                   company?\n<\/p><\/blockquote>\n
                   2. Whether on the facts and in the circumstances of the
\n                   case, the sum of Rs.9,397\/- reimbursed to the employee
\n                   as house rent allowance should be treated as perquisite
\n                   for the purpose of disallowance under section 40A(5) of
\n                   the Act?\n<\/p><\/blockquote>\n
                   3) Whether on the facts and in the circumstances of the
\n                   case, the assessee was entitled to the depreciation on the
\n                   technical know how capitalized by the assessee
\n                   company?\n<\/p><\/blockquote>\n
2.           The assessee is a company incorporated under the<\/p>\n
Companies Act, 1956. The assessee, inter-alia, made following claims<\/p>\n
during the assessment year in question:-<\/p>\n
             (i)          Deduction of expenditure incurred on the
\n                          maintenance of accommodation provided to Shri
\n                          N.Nath,    one    of   the   directors.   Medical
\n ITR Nos.2 and 3 of 1984                                                  4<\/span><\/p>\n
                          reimbursement and servant’s wages to different
\n                          employees.\n<\/p><\/blockquote>\n
             (ii)         Perquisite value of car provided to Shri N.Nath.\n<\/p><\/blockquote>\n
             (iii)        Rent of garage and servant quarter.\n<\/p><\/blockquote>\n
             (iv)         Travelling expenditure.\n             (v)          Expenditure on stay of Shri H.Ingham.\n             (vi)         Expenses on personal use of car and garage rent.\n             (vii)        Amounts spent on use of car. The assessee\n<\/pre>\n
                          claimed that the entire amount spent on car was
\n                          for its business and so was the garage rent.\n<\/p><\/blockquote>\n
             (viii)       Reimbursement of house rent allowance to the
\n                          extent of Rs.9397\/-.\n<\/p><\/blockquote>\n
             (ix)         Depreciation on technical know how.\n<\/p><\/blockquote>\n
3.           The Assessing Officer rejected the claims of the assessee<\/p>\n
and added back Rs.19186\/- towards maintenance of accommodation<\/p>\n
provided to Shri N.Nath; Rs.24446\/- towards reimbursement of<\/p>\n
medical expenses; Rs.13560\/- towards servants’ wages, which were<\/p>\n
held to constitute perquisite for computing disallowance under section<\/p>\n
40A(5) of the Act; perquisite value of car provided to Shri N.Nath<\/p>\n
was held to be disallowable; rent of garage and servant quarter were<\/p>\n
held to constitute perquisite for disallowance under section 40A(5);<\/p>\n
expenditure incurred on traveling was held to be disallowable under<\/p>\n
Rule 6D by making computation according to aggregate expenditure<\/p>\n
incurred; Rule 6D was held to be applicable in respect of expenditure
\n ITR Nos.2 and 3 of 1984                                               5<\/span><\/p>\n
on stay of Shri H.Ingham; proportionate expenses on personal use of<\/p>\n
car and garage rent attributable to personal use was directed to be<\/p>\n
worked out towards        disallowance under section 40A(5); amount<\/p>\n
reimbursed towards HRA being Rs.9397\/- was treated as perquisite<\/p>\n
under section 40A(5) and claim for depreciation on technical know<\/p>\n
capitalized by the assessee was disallowed.<\/p>\n
4.            The CIT(A) partly allowed the claims of the assessee,<\/p>\n
which gave rise to ITA No.928\/Del\/83 (79), at the instance of the<\/p>\n
revenue (it is pointed out that 1983 is a mistake in the printed paper<\/p>\n
book) and ITA No.944\/Del\/79 at the instance of the assessee.<\/p>\n
5.            The Tribunal accepted the appeal of the assessee and<\/p>\n
rejected the appeal of the revenue.\n<\/p>\n
6.            We have heard learned counsel for the parties and perused<\/p>\n
the record.\n<\/p>\n
7.            Learned counsel for the parties state that all the questions<\/p>\n
referred are already covered by earlier judgments of the Hon’ble<\/p>\n
Supreme Court or of this Court.\n<\/p>\n
8.            We proceed to dispose of the questions referred as under:-<\/p>\n
ITR No.2 of 1994<\/p>\n
Re:Q.No.1<\/p>\n
9.            It has not been disputed by the learned counsel for the<\/p>\n
parties that the question of expenditure on maintenance of
\n ITR Nos.2 and 3 of 1984                                             6<\/span><\/p>\n
accommodation provided to Shri N.Nath is covered in favour of the<\/p>\n
revenue by judgment of this Court in CIT v. Porritts & Spencer<\/p>\n
(Asia) Limited, 255 ITR 189.        Following the said judgment, we<\/p>\n
decide this part of the question in favour of the revenue and against<\/p>\n
the assessee.\n<\/p>\n
             It is further undisputed that question with regard to claim<\/p>\n
for medical reimbursement stands covered in favour of the assessee<\/p>\n
by the judgment of the Hon’ble Supreme Court in CIT v. Mafatlal<\/p>\n
Gangabhai & Co.(P) Limited, 219 ITR 644. Accordingly, this part<\/p>\n
of the question is decided against the revenue and in favour of the<\/p>\n
assessee.\n<\/p>\n
             It is undisputed that question with regard to wages of<\/p>\n
servants is covered in favour of the revenue by judgment of the<\/p>\n
Hon’ble Supreme Court in CIT v. British Bank of Middle East,<\/a> 251<\/p>\n
ITR 217 and judgment of this Court in Porritts & spencer (Asia)<\/p>\n
Limited (supra). Accordingly, this part of the question will stand<\/p>\n
answered in favour of the revenue and against the assessee.<\/p>\n
Re.Q.No.2<\/p>\n
10.          It has not been disputed that the question is covered<\/p>\n
against the assessee by judgment of the Hon’ble Supreme Court in<\/p>\n
British bank of Middle East (supra). Accordingly, this question will<\/p>\n
stand answered in favour of the revenue and against the assessee.
\n ITR Nos.2 and 3 of 1984                                              7<\/span><\/p>\n
Re.Q.No.3<\/p>\n
11.          It is undisputed that this question is covered in favour<\/p>\n
of the assessee by judgment of this Court dated 16.9.2008 in ITR<\/p>\n
Nos.80-82 of 1982 (Porritts & Spencer (Asia) Limited v. The<\/p>\n
Commissioner of Income<\/a> tax, Haryana). Accordingly, this<\/p>\n
question will stand answered in favour of the assessee and against<\/p>\n
the revenue.\n<\/p>\n
Re.Q.No.4<\/p>\n
12.          It is not disputed that this question is covered against the<\/p>\n
assessee by judgment of this Court in CIT v. Porritts & Spencer<\/p>\n
(Asia) Limited, 241 ITR 126. Accordingly, this question is answered<\/p>\n
in favour of the revenue and against the assessee.<\/p>\n
Re.Q.No.5<\/p>\n
13.          It is not disputed that this question is covered against the<\/p>\n
assessee by judgment of this Court dated 16.9.2008 in ITR Nos.80 to<\/p>\n
82 of 1982 in the case of the assessee itself. Accordingly, this<\/p>\n
question will stand answered against the assessee and in favour of the<\/p>\n
revenue.\n<\/p>\n
ITR No.3 of 1984<\/p>\n
Re.Q.No.1<\/p>\n
14.          It is not disputed that identical question has been<\/p>\n
answered in favour of the assessee in judgment of this Court dated
\n ITR Nos.2 and 3 of 1984                                            8<\/span><\/p>\n
16.9.2008 in the case of the assessee itself in ITR Nos.80 to 82 of<\/p>\n
1982. Accordingly, this question will stand answered against the<\/p>\n
revenue and in favour of the assessee.\n<\/p>\n
Re.Q.No.2<\/p>\n
15.          It is not disputed that identical question was answered in<\/p>\n
favour of the assessee in judgment of the Hon’ble Supreme Court in<\/p>\n
Mafatlal (supra) and Sukhjit Starch & Chemicals Limtied v. CIT,<\/a><\/p>\n
221 ITR 308. Accordingly, this question will stand answered against<\/p>\n
the revenue and in favour of the assessee.<\/p>\n
Re.Q.No.3<\/p>\n
16.          It is not disputed that identical question has been<\/p>\n
answered in favour of the assessee in judgment of this Court in<\/p>\n
Porritts & Specer (Asia) Limited v. CIT, 180 ITR 211.<\/p>\n
Accordingly, this question will stand answered against the revenue<\/p>\n
and in favour of the assessee.\n<\/p>\n
17.          The references are disposed of accordingly.<\/p>\n
\n\n\n\n                                             (Adarsh Kumar Goel)\n                                                       Judge\n\n\n\nNovember 21, 2008                                 (L.N.Mittal)\n'gs'                                                  Judge\n <\/pre>\n","protected":false},"excerpt":{"rendered":"
Punjab-Haryana High Court The Commissioner Of Income Tax vs M\/S Porritts Spencer (Asia) … on 21 November, 2008 ITR Nos. 2 and 3 of 1984 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITR Nos. 2 and 3 of 1984 Date of decision: 21.11.2008 The Commissioner of Income Tax, Haryana, Rohtak —–Applicant […]<\/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":[8,28],"tags":[],"class_list":["post-7422","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M\/S Porritts Spencer (Asia) ... on 21 November, 2008 - 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\/the-commissioner-of-income-tax-vs-ms-porritts-spencer-asia-on-21-november-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs M\/S Porritts Spencer (Asia) ... on 21 November, 2008 - 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