{"id":211184,"date":"2019-03-01T19:41:57","date_gmt":"2019-03-01T14:11:57","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=211184"},"modified":"2019-03-06T13:20:18","modified_gmt":"2019-03-06T07:50:18","slug":"motilal-pesticides-overruled-as-it-missed-the-difference-in-the-terms-income-and-gross-total-income","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/01\/motilal-pesticides-overruled-as-it-missed-the-difference-in-the-terms-income-and-gross-total-income\/","title":{"rendered":"Motilal Pesticides overruled as it missed the difference in the terms \u2018Income\u2019 and \u2018Gross Total Income\u2019"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Supreme Court<\/strong>: The 3-judge bench of <strong>Dr. AK Sikri<\/strong>, SA Nazeer and MR Shah, JJ decided an issue relating to interpretation of Section 80HH of the Income Tax Act, 1961 referred to it by a division bench in 2014 and that the decision of the Court in <em><a href=\"http:\/\/scconline.com\/DocumentLink\/5y79sKrl\">Motilal Pesticides (I) Pvt. Ltd. vs. Commissioner of Income Tax, Delhi-II, (2000) 9 SCC 63<\/a><\/em>, was erroneous.<\/p>\n<p style=\"text-align: justify;\">The issue before the Court was\u201d<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">\u201cwhile computing the deduction whether it is to be available out of \u2018income\u2019 as computed under the Income Tax Act, 1961 or out of \u2018profits and gains\u2019, without deducting therefrom \u2018depreciation\u2019 and \u2018investment allowance\u2019.\u201d<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">The Court discussed the scheme of the Act at length and said:<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">\u201cReading of Section 80HH along with Section 80A would clearly signify that such a deduction has to be of gross profits and gains, i.e., before computing the income as specified in Sections 30 to 43D of the Act.\u201d<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">It said that the scheme itself draws distinction between the concept \u2018income\u2019 on the one hand and \u2018profits and gains\u2019 on the other hand. Below is the point-wise summary of how the Court explained the scheme of the Act in order to reach the abovementioned conclusion:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Insofar as computation of income under the head \u2018profits and gains\u2019 from business or profession is concerned, Section 28 of the Act mentions various kinds of incomes which are chargeable under this head.<\/li>\n<li>Section 29 mentions the method of arriving at \u2018income\u2019 which is to be computed in accordance with the provisions contained in Sections 30-43D of the Act.<\/li>\n<li>Sections 30-43D contain deductions of various kinds which are in the nature of expenditure or the like nature.<\/li>\n<li>After providing the deductions admissible in these provisions, one arrives at the figure of net profits which would become the net income under the head \u2018profits and gains of business or profession\u2019.<\/li>\n<li>Under Chapter VI-A of the Act certain deductions are given by way of incentives. Assessees may earn these deductions on fulfilling the eligibility conditions contained therein, even when they are not in the nature of any expenditure incurred by the assessee.<\/li>\n<li>Section 80A of the Act provides that in computing the total income of assessee, there shall be allowed from his gross total income, in accordance with the subject of the provisions of this Chapter, the deductions specified in Sections 80C to 80U.<\/li>\n<li>Section 80A itself uses the expression \u2018from his gross total income\u2019 as it states that deduction is to be allowed to an assessee \u2018from his gross total income\u2019.<\/li>\n<li>Section 80HH specifically mentions that deduction @ 20% of \u2018profits and gains\u2019.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The Court, hence, overruled the verdict in <a href=\"http:\/\/scconline.com\/DocumentLink\/5y79sKrl\">Motilal Pesticides<\/a> as it missed the marked difference in the terms \u2018Income\u2019 and \u2018Gross Total Income\u2019<\/p>\n<p style=\"text-align: justify;\">[Vijay Industries v. Commissioner of Income Tax,\u00a0<a href=\"http:\/\/scconline.com\/DocumentLink\/ZuRN67Uv\"><b>2019 SCC OnLine SC 299<\/b><\/a>, decided on 01.03.2019]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court: The 3-judge bench of Dr. AK Sikri, SA Nazeer and MR Shah, JJ decided an issue relating to interpretation of <\/p>\n","protected":false},"author":121,"featured_media":154914,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[34078,5301,2592,13081,34079,34080,11091],"class_list":["post-211184","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-gross-total-income","tag-income","tag-Income_Tax","tag-income-tax-act","tag-profits-and-gain","tag-section-80hh","tag-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin 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payable under Section 115-O of the Act","author":"Prachi Bhardwaj","date":"May 8, 2017","format":false,"excerpt":"Supreme Court: Answering the question as to whether the phrase \u201cincome which does not form part of total income under this Act\u201d appearing in Section 14A of the Income Tax Act, 1961 includes within its scope dividend income on shares in respect of which tax is payable under Section 115-O\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, 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In amalgamation, substitution of shares that yield realisable assets of definite value constitutes taxable income under Section 28 of Income Tax Act, 1961, guided by the doctrine of real income to tax genuine gains while avoiding illusory ones.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"taxability of share substitution in amalgamation","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/taxability-of-share-substitution-in-amalgamation.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/taxability-of-share-substitution-in-amalgamation.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/taxability-of-share-substitution-in-amalgamation.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/taxability-of-share-substitution-in-amalgamation.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":311934,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/22\/income-derived-from-transmission-of-live-feed-not-taxable-as-royalty-income-under-income-tax-act-dhc-legal-news\/","url_meta":{"origin":211184,"position":2},"title":"Income derived from transmission of \u2018live feed\u2019 not taxable as \u2018royalty income\u2019 u\/s 9(1)(vi) of Income Tax Act, 1961: Delhi High Court","author":"Editor","date":"January 22, 2024","format":false,"excerpt":"\u201cOnce it is concluded that a live telecast will not fall within the ambit of the expression \u201cwork\u201d, it will be wholly erroneous to hold that the income derived by the assessee in respect of \"live feed\" will fall within clause (v) of Explanation 2 to Section 9(1)(vi) of the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":147931,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/08\/04\/kerala-high-court-allows-income-tax-return-filing-without-quoting-aadhaar\/","url_meta":{"origin":211184,"position":3},"title":"Kerala High Court allows Income Tax Return filing without quoting Aadhaar","author":"Prachi Bhardwaj","date":"August 4, 2017","format":false,"excerpt":"Kerala High Court: In the writ petition filed by\u00a0Prasanth Sugathan, legal director of the SFLC, the Court passed an interim order allowing the petitioner to file his Income Tax Return manually without quoting the Aadhaar number. The petitioner\u00a0had challenged the mandatory requirement to quote Aadhaar number or enrollment ID for\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":171164,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/11\/27\/interest-earned-voluntary-contributions-made-specific-directions-include-contribution-corpus-charitable-organization-held-exempted-income-tax\/","url_meta":{"origin":211184,"position":4},"title":"Interest earned on voluntary contributions made with specific directions to include contribution in corpus of charitable organization held to be exempted from income tax","author":"Saba","date":"November 27, 2017","format":false,"excerpt":"Kerala High Court: A Division Bench comprising of Antony Dominic and Dama Seshadri Naidu, JJ. heard appeals dealing with the issue as to whether interest accrued from donations received by a charitable institution are taxable or not. The respondent-assessee, a charitable institution, entitled to exemption under Section 11 of the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":320635,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/04\/23\/existence-of-mens-rea-is-essential-requirement-for-conviction-under-section-276cc-of-income-tax-act-rajasthan-high-court-scc-times\/","url_meta":{"origin":211184,"position":5},"title":"Existence of \u2018Mens Rea\u2019 is essential requirement for conviction under Section 276CC of Income Tax Act: Rajasthan High Court","author":"Ritu","date":"April 23, 2024","format":false,"excerpt":"Rajasthan High Court held that the Income Tax Department failed to prove that there was \u2018Mens Rea\u2019, i.e., willful attempt to evade any tax, penalty or interest chargeable on part of the respondent.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Rajasthan High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Rajasthan-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Rajasthan-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Rajasthan-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Rajasthan-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/211184","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=211184"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/211184\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/154914"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=211184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=211184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=211184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}