Bombay High Court
Hindustan Unilever Ltd. (Formerly ... vs The Dy. Commissioner Of Income Tax Range ... on 15 January, 2020
Author: M.S.Karnik
Bench: Nitin Jamdar, M.S.Karnik
38 itxa 1551-17.doc
Pradnya Bhogale
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1551 OF 2017
Hindustan Unilever Ltd.
(Formerly known as Hindustan Lever Ltd.) ..Appellant
vs.
The Deputy Commissioner of Income-Tax,
Range 31 and Anr. ..Respondents
...........
Mr. Nishant Thakkar a/w Ms. Jasmine Amalsadvala a/w Mr.
Rajesh Poojary I/b. M/s. Mulla and Mulla and Craigie Blunt and
Caroe for Appellant.
Mr. Suresh Kumar for Respondents.
...........
CORAM : NITIN JAMDAR &
M.S.KARNIK, JJ.
DATE : 15 JANUARY 2020
P.C.:-
Heard learned counsel for the parties.
2. The Appeal pertains to the Assessment Year 1995-96.
3. Learned counsel for the Appellant has tendered orders passed in Income Tax Appeal No.387 of 2014 pertaining to Assessment Year 1993-94 and Income Tax Appeal No.866 of 2015 for the Assessment Year 1994-95. We have perused the orders.
1/2 ::: Uploaded on - 16/01/2020 ::: Downloaded on - 17/01/2020 00:47:15 :::38 itxa 1551-17.doc
4. The Appeal is admitted on the following substantial question of law :-
"A. Whether the Tribunal was justified in holding head office expenditure over and above what had already been allocated by the Appellant, was required to be further allocated for the purposes of computing deduction under Section 80HH and 80I/IA of the Income Tax Act, 1961? (hereinafter referred to as "Act")?
E. Whether expenditure incurred on stamp duty and fees paid to register for issue of shares to Unilever Plc as per the scheme of amalgamation of Tata Oil Mills Co. Ltd. with the appellant is allowable under section 37(1) of the Act as business expenditure?
F. Whether the Tribunal was right in holding that the amount of Rs.22,03,818/- incurred on food and beverages be regarded as having been incurred for maintenance of a guesthouse and accordingly, is covered by section 37(4) of the Income-Tax Act, 1961?"
5. Mr. Kumar, learned Counsel waives service for the Respondents.
6. Registry is directed to communicate copy of this order to the Tribunal. This would enable the Tribunal to keep papers and proceedings relating to the present appeal available, to be produced when sought for by the Court.
(M.S.KARNIK, J.) (NITIN JAMDAR, J.) 2/2 ::: Uploaded on - 16/01/2020 ::: Downloaded on - 17/01/2020 00:47:15 :::