SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C)......CC No(s). 12104/2016 (Arising out of impugned final judgment and order dated 06/10/2015 in ITA No. 900/2009 passed by High Court of Delhi at New Delhi) SEAGRAM DISTILLERIES (P) LTD. (NOW PERNOD RICARD INDIA LTD.) Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX-III Respondent(s) (With appln. (s) for c/delay in filing SLP and c/delay in refiling SLP) WITH S.L.P.(C)...CC No. 12116/2016 (With (With appln.(s) for c/delay in refiling SLP and appln.(s) for c/delay in filing SLP) S.L.P.(C)...CC No. 12115/2016 (With appln.(s) for c/delay in refiling SLP and appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12132/2016 (With appln.(s) for c/delay in refiling SLP and appln.(s) for c/delay in filing SLP and appln.(s) for c/delay in filing SLP and Office Report) Date : 11/07/2016 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE KURIAN JOSEPH HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Deepak Chopra, Adv. Mr. Rashi Khanna, Adv. Mr. Anmol Anand, Adv. Mr. Kishore Kunal,Adv. For Respondent(s) Signature Not Verified UPON hearing counsel Court made following Digitally signed by SWETA DHYANI Date: 2016.07.13 ORDER 17:37:50 IST Reason: Delay condoned. While summarizing legal position High Court has clearly held that in case of assessee (petitioner), actual 2 transit breakages, as and when they occur, are allowable as revenue expenditure in accounting year in which such breakages occur. In that view of matter, we do not find any justification to interfere with impugned judgment. special leave petitions are accordingly dismissed. Pending application, if any, shall also stands disposed of. (Sweta Dhyani) (Renu Diwan) SR. P.A. COURT MASTER Seagram Distilleries (P) Ltd. (Now Pernod Ricard India Ltd.) v. Commissioner of Income-tax-III