{"id":76205,"date":"2003-08-28T00:00:00","date_gmt":"2003-08-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-elecon-engg-co-ltd-on-28-august-2003"},"modified":"2017-04-11T16:19:41","modified_gmt":"2017-04-11T10:49:41","slug":"commissioner-of-income-tax-vs-elecon-engg-co-ltd-on-28-august-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-elecon-engg-co-ltd-on-28-august-2003","title":{"rendered":"Commissioner Of Income-Tax vs Elecon Engg. Co. Ltd. on 28 August, 2003"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner Of Income-Tax vs Elecon Engg. Co. Ltd. on 28 August, 2003<\/div>\n
Author: D Mehta<\/div>\n
Bench: D Waghela, D Mehta<\/div>\n<\/p>\n
<\/pre>\n
JUDGMENT<\/p>\n
 D.A. Mehta, J. <\/p>\n
   1. This is a reference, at the instance of the   Commissioner of Income Tax, and the Income Tax Appellate   Tribunal, Ahmedabad Bench ‘C’ has referred the following   questions under Section 256(1) of the Income Tax Act,   1961 (for short ‘the Act’) :\n<\/p>\n
“(1) Whether, in law and  on  facts  the   difference between the w.d.v. and the   market value of the cars given to the   employees  was  to  be treated as a   perquisite  for  working  out  the   disallowance u\/s. 40A(5)\/40(c)?\n<\/p>\n
   (2) Whether, in law and on facts the Tribunal was right in upholding the deletion of the  sum  of  Rs. 52,72,845\/- paid as   technical design fee to M\/s. Weserhutte A.G. West Germany ?” 2. The Assessment Year is 1982-83 and the relevant   accounting period is calender year ended 31-12-1981.\n<\/p>\n
   3. Heard Mr. M.R. Bhatt, learned sr. standing counsel   on behalf of the applicant – revenue and Mr. B.D. Karia,   learned advocate appearing on behalf of the respondent   assessee.\n<\/p>\n
    4. It is common ground between the parties that the   second question referred to us stands concluded by an   unreported decision of this Court dated  18-01-2001   rendered in  I.T.R.    No.  49 of 1988 pertaining to   Assessment Year 1981-82 in the assesse’s own case.  In   the circumstances, it is not necessary to set out facts   and contentions in detail. Suffice it to state that the   payment as technical design fee for the year under   consideration is third installment while the first two   installments had come up for consideration in the earlier   year. In the earlier year it has been held by this Court   that
\n     “….. we find that know-how was acquired by the assessee on behalf of another Company by the name   of Negveli Lignite Corporation. This Company had   paid the assessee Company for this know-how and   the assessee had further paid the amount to the   German Company.  The know-how was never utilized   by the assessee. Therefore, in our view, the   assessee  is  entitled  to the allowance of   Rs. 1,12,30,810\/- being payments as  technical   design fees to foreign collaborators. Question    No. 2 is answered in the affirmative i.e.  in   favour of the assessee and against the revenue.”\n<\/p>\n
  5. Following  the  aforesaid  finding we answer   question  No. 2 in the affirmative i.e. in favour of the   assessee and against the revenue.\n<\/p>\n
  6. So far as question  No. 1 is concerned, it is noted   by the assessing officer that certain employees of the   assessee – Company had been given Fiat cars having w.d.v.   of Rs. 12,103\/= each. The assessing officer estimated the   market price of the cars in the year 1981 at Rs. 30,203\/=   and treated the difference of Rs. 18,000\/= per employee as   perquisite while working out the disallowance under   Section 40A(5)\/40(c) of the Act.  The assessee carried   the matter in appeal and the C.I.T. (Appeals) deleted   the addition on the basis of the decision of special   Bench of the Tribunal in the case of KODAK LIMITED Vs.   I.A.C., [1986] 18 ITD 213 (Bom) (SB). The appeal of the   revenue before the Tribunal failed and hence, the present   question.\n<\/p>\n
  7. Section 40(c), as is relevant for the present,   reads as under :\n<\/p>\n
   Amounts not deductible.\n<\/p>\n
40. Notwithstanding anything to the contrary   in sections 30 to 39, the following   amounts shall  not  be  deducted  in   computing the income chargeable under the   head “Profits and gains of business or   profession”,-\n<\/p>\n
(a) x x x x x<\/p>\n
(b)x x x x x <\/p>\n
 (c) in the case of any company-\n<\/p>\n
(i) any expenditure which results directly or   indirectly  in  the provision of any   remuneration or benefit or amenity to a   director  or to a person who has a   substantial interest in the company or to   a relative of the director or of such   person, as the case may be,<\/p>\n
  (ii) any expenditure or allowance in respect   of any assets of the company used by any   person referred to in sub-clause (i)   either wholly or partly for his own   purposes or benefit,  if in the opinion of the Income-tax Officer any   such expenditure or allowance as is mentioned in   sub-clauses (i) and (ii)  is  excessive  or   unreasonable having regard to the legitimate   business needs of the company and the benefit   derived by or accruing to it therefrom, [so,   however, that the deduction in respect of the   aggregate of such expenditure and allowance in   respect of any one person referred  to  in   sub-clause (i) shall, in no case exceed – ”\n<\/p>\n
  8. Similarly, Section 40A(5) as is relevant for the   present reads as under :\n<\/p>\n
 “[Expenses or payments not deductible in certain   circumstances.  40A(1) The provisions of this section shall   have  effect notwithstanding anything to the   contrary contained in any other provision of this   Act relating to the computation of income under   the head “Profits and gains of business or   profession”.  (5)(a) Where the assessee –\n<\/p>\n
     (i) incurs any expenditure which  results   directly or indirectly in the payment of   any salary to an employee or a former   employee, or  <\/p>\n
(ii) incurs  any expenditure which results   directly or indirectly in the provision   of any perquisite (whether convertible   into money or not) to an employee or   incurs  directly  or  indirectly  any   expenditure or is  entitled  to  any   allowance in respect of any assets of the   assessee  used by an employee either   wholly or partly for his own purposes or   benefit,  then, subject to the provisions of clause (b), so   much of such expenditure or allowance as is in   excess of the limit specified in respect thereof   in clause(c) shall not be allowed as a deduction:  Provided that where the assessee is a company, so   much of the aggregate of–\n<\/p>\n
(a) the expenditure and allowance referred to   in sub-clauses (i) and (ii) of this   clause; and<\/p>\n
   (b) the expenditure and allowance referred to   in sub-clauses (i) and (ii) of clause (c)   of section 40,  in respect of an employee or a former employee,   being a director or a person  who  has  a   substantial interest in the company or a relative   of the director or of such person, as is in   excess of the sum of seventy-two thousand rupees,   shall in no case be allowed as a deduction. ”\n<\/p>\n
  9. Therefore, on a plain reading of the aforesaid   provisions it is apparent that under the said sections   while computing income chargeable under the head “Profits   and gains of business or profession” certain amounts   shall not be deducted. However, what is material is that   such disallowance has to be of an expenditure incurred by   the Company.  Only after an expenditure is incurred by   the Company and the Company claims a deduction of such   expenditure while computing its income from profits and   gains from business that the assessing officer will be in   a position to exercise his discretionary power  to   disallow certain portion of the expenditure. For the   present controversy, it is not necessary to enter into   the discussion as to whether such expenditure would   result directly or indirectly in providing remuneration   or benefit or amenity to a director, or employee or other   persons mentioned in the provision. The pre-requisite   condition is incurring of an expenditure.\n<\/p>\n
10. In the present case, admittedly, the assessee   Company has not incurred any expenditure. All that has   happened is that certain cars belonging to the assessee   company have been given away at w.d.v. to the employees.   The assessee company has not incurred any expenditure.   The assessing officer estimated the market value of the   cars and has worked out the difference as perquisite in   hands of the employees and disallowed the same by   invoking Section 40A(5)\/40(c) of the Act. The C.I.T.   (Appeals) and the Tribunal have rightly deleted the   addition. The section specifically requires incurring of   expenditure and thereafter determining as to whether it   amounts to a perquisite \/ benefit, etc.  and then   disallowance of the stipulated percentage within the   aggregate limit specified in the section. There being no   expenditure in the present case the said provision cannot   be invoked and no disallowance in the form of addition   can be made.  Furthermore, it is pertinent to note that   there is no provision by which the assessing officer can   substitute the sale price at which the cars were given   away by the company to the employees.   In  these   circumstances, we do not find any reason to interfere   with the order of the Tribunal. We are supported in the   view that we have taken by a decision of the Calcutta   High Court in the case of COMMISSIONER OF INCOME-TAX V.   BRITANNIA INDUSTRIES LTD.<\/a> [1992] 198 I.T.R. 225. 11. Question  No. 1, therefore, requires to be answered   in the negative i.e.  in favour of the assessee and   against the revenue.\n<\/p>\n
12. The reference stands disposed of accordingly with   no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner Of Income-Tax vs Elecon Engg. Co. Ltd. on 28 August, 2003 Author: D Mehta Bench: D Waghela, D Mehta JUDGMENT D.A. Mehta, J. 1. This is a reference, at the instance of the Commissioner of Income Tax, and the Income Tax Appellate Tribunal, Ahmedabad Bench ‘C’ has referred the following questions […]<\/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":[16,8],"tags":[],"class_list":["post-76205","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner Of Income-Tax vs Elecon Engg. Co. 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