SEAGRAM DISTILLERIES (P) LTD. v. COMMISSIONER OF INCOME TAX-III - 2015-LL-1006-19

Citation	2015-LL-1006-19
Appellant Name	SEAGRAM DISTILLERIES (P) LTD.
Respondent Name	COMMISSIONER OF INCOME TAX-III
Court	HIGH COURT OF DELHI AT NEW DELHI
Relevant Act	Income-tax
Date of Order	06/10/2015
Assessment Year	2005-06
Judgment	View Judgment
Keyword Tags	provision for transit breakages • question of law
Bot Summary:	By the order dated 8th December 2009, the following question of law was framed for consideration by the Court in this appeal by the Assessee against the order dated 14th September, 2009 of the Income Tax Appellate Tribunal in I.T.A. No. 3195/Del/2009 for Assessment Year 2005-06: Whether the order of the Tribunal is erroneous to the extent that the provision for transit breakages was not contingent in nature or based on a scientific basis and as such was not an allowable deduction while computing the total income of the Appellant for the year under consideration ITA 1369/2009 Page 1 of 2 2. 898 of 2009, 899 of 2009, 900 of 2009, 901 of 2009 and 237 of 2015 Seagram Distilleries Pvt. Ltd. v. Commissioner of Income Tax- III New Delhi, the question is answered in the negative i.e. in favour of the Revenue and against the Assessee.

$ * IN HIGH COURT OF DELHI AT NEW DELHI 27 + ITA 1369/2009 SEAGRAM DISTILLERIES (P) LTD. (Now Pernod Ricard India Ltd.) ..... Appellant Through: Mr. Aditya Gupta, Advocate. versus COMMISSIONER OF INCOME TAX-III ..... Respondent Through: Mr. Kamal Sawhney, Senior Standing Counsel. CORAM: DR. JUSTICE S. MURALIDHAR MR. JUSTICE VIBHU BAKHRU ORDER % 06.10.2015 1. By order dated 8th December 2009, following question of law was framed for consideration by Court in this appeal by Assessee against order dated 14th September, 2009 of Income Tax Appellate Tribunal in I.T.A. No. 3195/Del/2009 for Assessment Year 2005-06: "Whether order of Tribunal is erroneous to extent that provision for transit breakages was not contingent in nature or based on scientific basis and as such was not allowable deduction while computing total income of Appellant for year under consideration?" ITA 1369/2009 Page 1 of 2 2. In view of judgment passed today in ITA Nos. 898 of 2009, 899 of 2009, 900 of 2009, 901 of 2009 and 237 of 2015 [Seagram Distilleries Pvt. Ltd. (now Pernod Ricard India Pvt. Ltd.) v. Commissioner of Income Tax- III New Delhi], question is answered in negative i.e. in favour of Revenue and against Assessee. 3. appeal is accordingly dismissed. S. MURALIDHAR, J VIBHU BAKHRU, J OCTOBER 06, 2015 Rk ITA 1369/2009 Page 2 of 2 SEAGRAM DISTILLERIES (P) LTD. v. COMMISSIONER OF INCOME TAX-III

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