The Commissioner Of Income Tax vs M/S.Redington (India) Ltd
2021 Latest Caselaw 14889 Mad

                                                                       Tax Case Appeal No.552 of 2016

                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED : 26.07.2021

                                                       CORAM

                                    THE HON'BLE MR.JUSTICE M. DURAISWAMY
                                                     AND
                                    THE HON'BLE MRS.JUSTICE R. HEMALATHA

                                           Tax Case Appeal No.552 of 2016

                     The Commissioner of Income Tax,
                     Chennai.                                               ... Appellant

                                                         Vs.

                     M/s.Redington (India) Ltd.,
                     SPL Guindy House, 95 Mount Road,
                     Guindy,
                     Chennai – 600 032.                                     ...   Respondent



                               Tax Case Appeal filed under Section 260A of the Income Tax Act,
                     1961 against the order of the Income Tax Appellate Tribunal, Chennai
                     "D" Bench, dated 11.09.2015 passed in M.P.No.104/Mds/2015 in
                     I.T.A.No.1743/Mds/2011.


                               For Appellant    : Mr.T.Ravikumar
                                                  Senior Standing Counsel

                               For Respondent   : Mr.R.Venkat Narayanan
                                                  for M/s.Subbaraya Aiyar Padmanabhan




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                                                                             Tax Case Appeal No.552 of 2016

                                                     JUDGMENT

(Delivered by M.DURAISWAMY, J.)

This appeal filed by the Revenue under Section 260A of the

Income Tax Act, 1961 ('the Act' for brevity), is directed against the order

dated 11.09.2015 passed by the Income Tax Appellate Tribunal, Chennai

"D" Bench, ('the Tribunal' for brevity) in M.P.No.104/Mds/2015 in

I.T.A.No.1743/Mds/2011 for the assessment year 2007-08. The above

appeal has been admitted on the following Substantial Questions of Law:

"1.Whether on the facts and in the circumstances of the case, the Tribunal was right in allowing the claim of the assessee in relation to trade mark, license fee paid to its Associate Enterprise especially when the AE were not the registered owner of the trade mark?

2.Is not the finding of the Tribunal bad in allowing the claim relating to trade marks especially when assessee has been using the same from 1993 onwards while so the Associated Enterprise were formed only in the year 2005?

3.Whether the finding of the Tribunal is proper by deleting the additions made on account of corporate Bank guarantee given by the assessee to its AEs on the ground that it is not an international taxation?

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4.Is not the finding of the Tribunal perverse by holding that it is not an international transaction when Section 92 B of the Income Tax Act which had been amended by Finance Act, 2012 with effect from 01.04.2012 included guarantee as an international taxation?

5.Whether the Tribunal was right in holding that the depreciation on temporary structure is to be allowed at 100% when the same issue for the earlier year was decided at 10% only in the assessee's own case for the assessment year 2006-07 which is against the rule of consistency?”

2. We have heard Mr.T.Ravikumar, learned Senior Standing

Counsel for the appellant/Revenue and Mr.R.Venkat Narayanan for

M/s.Subbaraya Aiyar Padmanabhan, learned counsel for the

respondent/assessee.

3. It may not be necessary for this Court to decide the Substantial

Questions of Law framed for consideration on account of certain

subsequent developments. The Government of India enacted the Direct

Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for

resolution of disputed tax and for matters connected therewith or

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incidental thereto. The Act of the Parliament received the assent of the

President on 17th March 2020 and published in the Gazette of India on

17th March 2020.

4.Learned counsel for the respondent/assessee submitted that the

assessee had availed the Vivad Se Vishwas Scheme and that the

respondent/assessee had already been issued with Form–5 on

06.05.2021.

5.Since the respondent/assessee had been issued with Form-5,

nothing survives for adjudication in the above appeal. Recording the

submission made by the learned counsel for the respondent/assessee, the

Tax Case Appeal stands disposed of. No costs.

                                                                     [M.D., J.]      [R.H., J.]
                                                                          26.07.2021

                     Index           : Yes/No
                     Internet        : Yes
                     mkn

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To

1. Income Tax Appellate Tribunal, Chennai "D" Bench

2.The Commissioner of Income Tax, Chennai.

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M. DURAISWAMY, J.

and R. HEMALATHA, J.

mkn

Tax Case Appeal No.552 of 2016

26.07.2021

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