{"id":90439,"date":"1999-07-13T00:00:00","date_gmt":"1999-07-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-delhi-cloth-general-mills-co-on-13-july-1999"},"modified":"2018-06-18T23:44:34","modified_gmt":"2018-06-18T18:14:34","slug":"commissioner-of-income-tax-vs-delhi-cloth-general-mills-co-on-13-july-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-delhi-cloth-general-mills-co-on-13-july-1999","title":{"rendered":"Commissioner Of Income Tax vs Delhi Cloth &amp; General Mills Co. &#8230; on 13 July, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs Delhi Cloth &amp; General Mills Co. &#8230; on 13 July, 1999<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1999 VAD Delhi 463, 81 (1999) DLT 493, 1999 240 ITR 9 Delhi<\/div>\n<div class=\"doc_author\">Author: A Kumar<\/div>\n<div class=\"doc_bench\">Bench: A Kumar, D Jain<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Arun Kumar, J. <\/p>\n<p>1.      In  respect of the assessment year 1970-71, the Income  Tax  Appellate Tribunal  has  referred  the following questions for the  opinion  of  this Court, at the instance of the Revenue:\n<\/p>\n<blockquote><p>      i.   Whether  on the facts and in the circumstances of the  case,  the  expenditure of Rs. 9,068\/- incurred by the assessee  on  the foreign tour of Dr. Bharat Ram to attend the meetings of  the  International  Chamber of Commerce  was  deductible  in computing its business income for the assessment year  1970- 71 ?\n<\/p><\/blockquote>\n<blockquote><p>      ii.  Whether, on the facts and in the circumstances of the  case, the Tribunal was legally right in holding that the  expenditure  of Rs. 65,746\/- incurred by the assessee  for  running the  D.C.M. Football Tournament was an admissible  deduction    for arriving at its profits from business ?\n<\/p><\/blockquote>\n<blockquote><p>      iii. Whether  on the facts and in the circumstances of the  case,  was the Tribunal right in confirming the Appellate Assistant     Commissioner&#8217;s order in which relief under section 80-J  was  ordered  for  the  full accounting period  even  though  the industrial undertaking M\/s. Shri Ram Fertilizers worked only  for a period of 5 months ?\n<\/p><\/blockquote>\n<p> 2.   The first question is to be answered in favour of the assessee in view of the decision of this Court in the case of the assessee itself,  relating to  the assessment year 1969-70, reported as Delhi Cloth and General  Mills Co. Ltd., Vs. Commissioner of Income Tax (1986) 158 ITR 64. The question is accordingly answered in the affirmative i.e. in favour of the assessee  and against the Revenue.\n<\/p>\n<p> 3.   Similarly,  in view of the decision of this Court in the case  of  the assessee  itself  in respect of the assessment year  1965-66,  reported  as Delhi  Cloth  and  General Mills Co. Ltd. Vs. Commissioner  of  Income  Tax (1992)  198  ITR  500, question No. 2 is also required to  be  answered  in favour of the assessee. The question is accordingly answered in the affirmative i.e. in favour of the assessee and against the Revenue.\n<\/p>\n<p> 4.   As  regards question No. 3, the assessee company claimed relief  under Section 80-J of the Income Tax Act, 1961 (for short the Act) at 6% of  the capital employed for the full assessment year 1970-71, for the period ended on  30th June, 1969, although it had commenced production on 1st  February, 1969.  The Income Tax Officer, however, computed the relief under the  said<br \/>\nsection on pro-rata basis for the actual period of five months in which the industrial undertaking had worked during the year. The Appellate  Assistant Commissioner  and  the Tribunal did not agree with the view  taken  by  the Income Tax Officer and thus, allowed the relief as claimed by the  assessee for  the whole year. On these facts, the aforenoted question has  been  referred for the opinion of this Court.\n<\/p>\n<p> 5.   The  short question for consideration is as to what meaning is  to  be ascribed  to the phrase &#8220;6% per annum&#8221; as appearing in Section 80-J of  the Act.  In other words, whether the relief under the said Section has  to  be worked out on pro-rata basis for the period of actual working of the undertaking  or should it be allowed for the full year in which the capital  was employed,  though the actual production in the new  industrial  undertaking was only for a part of the year.\n<\/p>\n<p> 6.   A  similar question came up for consideration before the  Madras  High Court in Commissioner of Income Tax, Tamil Nadu-I Vs. Simpson &amp; Co.  (1980) 122  ITR 283; the Madhya Pradesh High Court in Commissioner of Income  Tax,<br \/>\nM.P. Vs. Sanghi Bewerages (Pvt.) Ltd., (1982) 134 ITR 623 and the Karnataka High  Court in Commissioner of Income Tax, Karnataka-II Vs.  Mysore  PetroChemical  Ltd (1984) 145 ITR 416 and all the three Courts, while  observing that provisions of Section 80-J of the Act, which were intended to  encourage  the  setting  up of new industrial enterprises have  to  be  construed liberally,  opined  that  the deduction under the said Section  has  to  be allowed in full without reducing the same in proportion to the partt of the<br \/>\nyear during which the undertaking was not in productive operation. Besides, it has also been brought to our notice by learned counsel for the  assessee that  the  Central Board of Direct Taxes has  accepted  the  interpretation placed  on the phrase &#8220;per annum&#8221; by the Madras and Karnataka  High  Courts and  vide its Circular No. F No. 178\/227\/83-IT(AI), dated 3rd March,  1984, has  issued  instructions that deduction under Section 80-J should  not  be reduced proportionately with reference to the period for which the business of the undertaking was not carried on during the relevant previous year.\n<\/p>\n<p> 7.   Following the views expressed in the aforenoted decisions, with  which we  are in respectful agreement and in the light of the circular issued  by the  Board,  we also hold that the assessee was entitled  to  relief  under<br \/>\nSection 80-J of the Act for the whole year ended on 30th June, 1969  irrespective of the fact that it had commenced production only on 1st February, 1969.  Accordingly, the third question is also answered in the  affirmative i.e. in favour of the assessee and against the Revenue.\n<\/p>\n<p> 8.   There will be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income Tax vs Delhi Cloth &amp; General Mills Co. &#8230; on 13 July, 1999 Equivalent citations: 1999 VAD Delhi 463, 81 (1999) DLT 493, 1999 240 ITR 9 Delhi Author: A Kumar Bench: A Kumar, D Jain ORDER Arun Kumar, J. 1. In respect of the assessment year 1970-71, the [&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-90439","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 Delhi Cloth &amp; General Mills Co. ... on 13 July, 1999 - 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-delhi-cloth-general-mills-co-on-13-july-1999\" \/>\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 Delhi Cloth &amp; 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