{"id":89431,"date":"2004-03-15T00:00:00","date_gmt":"2004-03-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/modern-syntex-india-ltd-vs-commissioner-of-income-tax-on-15-march-2004-2"},"modified":"2015-02-18T23:11:26","modified_gmt":"2015-02-18T17:41:26","slug":"modern-syntex-india-ltd-vs-commissioner-of-income-tax-on-15-march-2004-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/modern-syntex-india-ltd-vs-commissioner-of-income-tax-on-15-march-2004-2","title":{"rendered":"Modern Syntex (India) Ltd. vs Commissioner Of Income Tax on 15 March, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Rajasthan High Court<\/div>\n<div class=\"doc_title\">Modern Syntex (India) Ltd. vs Commissioner Of Income Tax on 15 March, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: (2004) 189 CTR Raj 339<\/div>\n<div class=\"doc_bench\">Bench: Y Meena, S K Sharma<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>1. In this reference under Section 256 of the Income-tax Act, 1961 (for short &#8220;the Act&#8221;), the Tribunal has referred the following questions for answer by this Court:\n<\/p>\n<p>&#8220;1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the deduction under Section 80HH of the IT Act would be available out of the income of the assessee as computed under the IT Act and not out of profits and gains of the industrial undertaking?\n<\/p>\n<p>2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that where the assessee had not shown any taxable income, no deduction under Chapter VI-A could be allowed?\n<\/p>\n<p>3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in not allowing the deduction under Section 80HH of the IT Act out of the profits and gains of industrial undertakings known as Unit &#8220;A&#8221;, &#8220;B&#8221; and &#8220;D&#8221; as determined without deducting\/adjusting profits\/losses of other units or business of the assessee, depreciation, brought forward business loss, unabsorbed depreciation, investment allowance, etc, available to the assessee?&#8221;\n<\/p>\n<p>2. Heard learned counsel for the parties.\n<\/p>\n<p>3. At the outset, Shri Anant Kasliwal, learned counsel for the assessee, submits that in view of amendment in the provisions of Section 80AB of the Act, question No. 2 can be answered against the assessee and in view of answer to question No. 2, question Nos. 1 and 3 are of academic nature. Therefore, when question No. 2 is answered against the assessee, he cannot get any result of answer to question Nos. 1 and 3.\n<\/p>\n<p>4. Per contra, Shri Singhi, learned counsel for the Revenue, submits that in view of Sections 80A(2) and 80B(5) of the Act if the gross total income is nil, the assessee is not entitled to deduction under Section 80HH of the Act.\n<\/p>\n<p>5. Considering the submissions made at the Bar, in the result, we answer question No. 2 in negative, i.e., in favour of the Revenue and against the assessee. In view of answer to question No. 2, the answer to question Nos. 1 and 3 is of academic nature and, therefore, need not be answered, as prayed by<\/p>\n<p>Shri Kasliwal. Accordingly, this reference stands disposed of.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rajasthan High Court Modern Syntex (India) Ltd. vs Commissioner Of Income Tax on 15 March, 2004 Equivalent citations: (2004) 189 CTR Raj 339 Bench: Y Meena, S K Sharma JUDGMENT 1. In this reference under Section 256 of the Income-tax Act, 1961 (for short &#8220;the Act&#8221;), the Tribunal has referred the following questions for answer [&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":[8,29],"tags":[],"class_list":["post-89431","post","type-post","status-publish","format-standard","hentry","category-high-court","category-rajasthan-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modern Syntex (India) Ltd. vs Commissioner Of Income Tax on 15 March, 2004 - 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\/modern-syntex-india-ltd-vs-commissioner-of-income-tax-on-15-march-2004-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modern Syntex (India) Ltd. vs Commissioner Of Income Tax on 15 March, 2004 - Free Judgements of Supreme Court &amp; 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