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Try out our Premium Member services: Free for one month and pay only if you like it. Torrent Power Ltd. Room No. Respondent Appellant b y:
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Try out our Premium Member services: Free for one month and pay only if you like it. Torrent Power Ltd. Room No. Respondent Appellant b y: First we will take up assessee’s appeal in ITA No. The first and second both inter-connected issues are regarding depreciation on lease hold right of land and lease rent. For this, assessee has raised following effective two grounds No. Without prejudice, on the facts and in the circumstances of the case, since the whole of that sum had not been allowed in any past year on revenue account the assessee was entitled to deduction for the sum attributable to the relevant previous year beg total premium divided by 99 because the lease was operative for 99 years.

At the outset Ld. Further, on identical facts and circumstances in assessee’s own case once the issue of disallowance of Depreciation has already been decided in favour of the Revenue and against the Assessee by the respected coordinate bench for A. This ground can be said to be an alternate plea, however, we are not convinced with the alternate plea. As emerged from the aforesaid decision of the Respected Co-ordinate Bench a categorical finding has been given, “Further, the obtaining of land from the SMC was in the nature of capital expenditure for obtaining enduring benefit in possession of land for a period of 99 years.

Therefore, this expenditure cannot be allowed as revenue expenditure”. Moreover we are also inclined to follow the view expressed in Govik Electricals supra. There is no change in the facts of the case for the year under consideration, hence respectfully following the view already taken this ground of the assessee, as well, is hereby dismissed.

Sun Pharmaceuticals Ind. The lease agreement entered into between the assessee and GIDC has been analyzed and relevant terms summarized by the tri. It is not necessary to refer to the said terms in detail in the present proceedings.

Suffice it to state that the Tribunal, on appreciation of the deed in question, has recorded the following findings of fact: The lease deed was registered because as per the Registration Act it is compulsorily registrable, but it has not changed the ownership.

It is not also disputed that the lease rent is very nominal and by obtaining this land by lease the capital structure of the company has not been changed Thus, by this payment the assets of the assessee-company had not been increased because the land continued to be the land of GIDC. The benefit the assessee got is only of an advantage of carrying on the business more profitably by paying nominal rent on the land. The issue can be considered in another angle. It cannot be disputed that if the land is not obtained by the assessee it would not be possible for it to carry on the business That merely because the deed was registered the transaction in question would not assume a different character.

The lease rent was very nominal. By obtaining the land on lease the capital structure of the assessee did not undergo any change. The assessee only acquired a facility to carry on business profitably by paying nominal lease rent. In the light of the aforesaid findings of fact and the ratio of the apex court decisions, the court does not find this to be a case which warrants interference.

Even the Assessing Officer has recorded that the payment was for use of land. There is no legal infirmity committed by the Tribunal. Before parting it is necessary to note that the appellant-Revenue was not even aggrieved by the aforesaid findings recorded by the Tribunal and had not even proposed a question on this issue when the tax appeal was filed as the memorandum of tax appeal reveals.

The appeal is dismissed accordingly with no order as to costs. In view of these arguments, Ld. Counsel for the assessee stated that this issue needs fresh examination in enterity by Assessing Officer.

On the other hand, Ld. Vawahala stated that he has no objection in case the issue is set aside to the file of Assessing Officer for fresh examination in the light of Hon’ble jurisdictional High Court’s decision. We have heard rival contentions and gone through the facts and circumstances of the case. We find that these inter-connected issues needs re-examination at the level of Assessing Officer in the light of the decision of Hon’ble jurisdictional High Court in the case of Sun Pharmaceuticals Ind.

The Assessing Officer will examine the latest legal position as stand on that date. Accordingly, these inter-connected issues of the assessee’s appeal are allowed for statistical purposes. For this, assessee has raised the following ground No. On the facts and in the circumstances of the case, the CIT A has erred in not accepting the assessee’s claim that the meters installed by the assessee were energy saving devices entitled to depreciation ITA No.

Rules, Counsel for the assessee stated that this issue has been decided by Tribunal in assessee’s own case supra by considering the facts and circumstances in para We believe this is the direct energy saving benefit by the meters. Typically, in the power sector, the loss occur mainly on account of technical reasons and non-technical reasons.

Non-technical reasons include theft of power by intruding into distribution lines or tampering with the meters or such other way. Whereas, technical reasons include inefficient and outdated distribution lines, transmitters, meters etc.

The electronic meters are theft prone and thus in turn reduce distribution losses which occur on account of theft of power. Further, with these sophisticated electronic meters, the leakage of energy is totally plugged.

That is the reason why meters, gridlines, etc. There are directives from the Central Power Authority and State power Authorities that the suppliers of energy monitor at different levels of the system by deploying suitable meters. The imperatives have given impetus to energy saving by broadcasting proper economic signals to the end users and to the entitles doing surveillance of the systems.

The electronics had developed particulars micro electronics and the India innovations could develop meters, which could mitigate the problems of meter related losses. With more micro electronics going into the meter manufacture it was possible to obtain proper recording of the consumption in a very wide range of usage pattern.

The accurate recording of these meters generates right economical signals to the extravagant consumers by making them pay for their use or save energy by using energy more ITA No. The developing meters also had some features by which intrusion could be combated.

Any user tying to divert the return current in the circuit could not affect the accuracy of recording. These meters could also tolerate wide range of voltage fluctuation and frequency variation without loss of accuracy. The proper recording and consequent billing has trigged energy conservation and energy measures.

By process or accurate recording in meters electricity can be priced closely to match the cost in the form of time slotted tariffs. The accurate reactive energy metering at the end user level also triggers power factor improvement initiatives. These meters have helped the country to save on capital cost and to bring the price closer to the cost.

Further, it may be noted that the word “Saving” is in common parlance used for reducing the consumption or expenses and it is not used for increasing the supply or income, though the last mentioned mode also goes to augment the savings.

It is important to note that in the aforesaid item No. Further, it covers those items also whose use may not directly reduce the consumption, but ultimately results in saving of energy, for example “Digital heat loss meters” Somewhat similar is the position for “Exhaust gasses analyzer” “Energy Saving Devices” include and cover the equipments and instruments whose installation or use, does not result in directly reducing the consumption of energy but are connected with an helpful in devising ways and means of saving energy.

Therefore, the item has to be viewed in quite a liberal and a comprehensive way and need not be artificially restricted to a very narrow compass. Before parting, we want to got through the assessee’s note which reads as under: In view of the facts and circumstances discussed above, we are of the considered view that the assessee-company’s electronic meters as installed at the premises of the consumers fall under Rule ITA No.

The above view is to be followed, however, the only requirement is that the rate of depreciation is to be applied as per the prescribed rates for the year under consideration provided in the Income Tax Rules, These grounds are, therefore, allowed. Respectfully, following the Tribunal’s decision supra , we allow the claim of assessee. As regards to ground No. Counsel for the assessee stated that once ground No.

Accordingly, these grounds have become redundant and hence we dismiss. The first issue in this appeal of Revenue is against the order of CIT A in allowing the claim of assessee for depreciation. For this, Revenue has raised the following ground No. As we have already allowed this issue regarding higher depreciation in assessee’s own appeal in ITA No. Hence, this issue of Revenue’s appeal will not survive and accordingly same is dismissed. The next issue in this appeal of Revenue is against the order of CIT A in deleting the disallowance of provision of wage settlement.

Counsel for the assessee stated that this issue has been decided by Tribunal in assessee’s own case in ITA No. We have heard the rival contentions and gone through the facts and circumstances of the case. We have also gone through the various decisions as relied upon by the learned counsel for the assessee before the CIT A as well as before us along with the orders of the authorities below. We find that if a liability had accrued during the relevant previous year and could quite reasonably be estimated on the basis of material available with the assessee, then merely because quantification of the same was done in a subsequent year, it cannot be said that the provision so made was a contingent liability.

What should be certain is the incurring of the liability. It should also be capable of being estimated with reasonable certainty, though its actual quantification may not be possible. If these requirements are satisfied then the liability is in praesenti, though it will be discharged at a future date, and it also does not make any difference if the future date on which the liability shall have to be discharged is not certain. In the instant case, it is seen that the earlier wage settlement came to an end on Once a Charter of Demands was submitted by the Union, the company was legally bound, under the Industrial Disputes Act , to take notice of the same and to arrive at a prudent decision in accordance with the prescribed procedures.

After protracted negotiations in respect of the demands raised in the fresh charter of demands, conciliation proceedings were held and a formal agreement was executed on A total provision of Rs.

It is further seen that such wage settlement was not a new event occurring in the case of the assessee and three such settlements with the employees’ union had been arrived at for the periods from As the company had on record three wage settlements for the preceding 9 years’ period and the percentage increase given on salary in those settlements, a reasonable basis, in the form of settlements earlier reached for pay revision, was therefore available to the assessee for ascertainment of the liabilities likely to arise on account of the consequential increase in salaries and wages of its employees.

The liability was thus certain. What was not certain was the quantum of such liability. In view of the above facts now we have gone through the legal position as argued by both the sides.

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