TMI Blog2017 (4) TMI 1633X X X X Extracts X X X X X X X X Extracts X X X X ..... ure was of the Revenue nature after following the decision of his predecessor in the A.Y 2001-02 [ 2011 (9) TMI 1249 - ITAT AHMEDABAD] . Expenditure under the head repair and maintenance - Professional fees for renovation work,Renovation work in receiption area, Hardnest tester and SDLC Card - These expenditure are of the nature of the revenue expenditure. Because we find that hardness tester is a consumable item and it cannot be treated as revenue expenditure. Further we find that as SDLC card is often the nature of replacement of part and therefore revenue in nature. In view of the detail findings of the learned Commissioner of income tax appeal we disinclined to interfere in the order of the learned Commissioner of income tax appeal. Amount written off as bad debts - We find that the assessee has submitted party -wise details along with the list of the bad debts like, complete correspondence, proposed legal action etc., information regarding the BIF for cases, winding up proceedings regarding bad debt cases before the assessing officer. We have also observed that the learned Commissioner of income tax appeal has given complete findings. After considering the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case in the case of the assessee during the year under consideration with the facts prevailing in the case of the assessee pertaining to assessment year 2002 03. We considered it appropriate to set aside this issue to the file of learned Commissioner of income tax appeal to adjudicate it s a fresh after considering the particular facts prevailing during the year under consideration on this issue and any dissimilarity of facts prevailing during that assessment year 2003-03 adjudicated by his predecessor. Computation of income - deduction under section 80HHC in respect of the profit of 100%EOU included or excluded - HELD THAT:- As perused the judicial pronouncement referred by the learned DR in the case of TATA BP SOLAR INDIA limited [ 2010 (9) TMI 1083 - ITAT MUMBAI] as held that export turnover of the EOU which was enjoying deduction under section 10B was to be included in the total turnover but not in the computation of deduction under section 80HHC(3)(a). We also consider that the expression such before the expression export turnover only means that the export turnover referred to is the turnover of the goods manufactured whose profits are being computed under s. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Harigovind Singh, CIT-D.R. For the Assessee : Shri Milin Mehta, A.R. ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- Out of these three appeals, two filed by Revenue and one filed by assessee for A.Y. 2003-04, arise from order of the CIT(A)-, Baroda dated 19-02-2007 29-12-2008 in appeal nos. CAB/I-76/0607 CAB/126/07-08, in proceedings under section 143(3) 271(1)(c) of the Income Tax Act, 1961; in short the Act . ITA 1976/Ahd/2007 (Revenue s appeal) 2. The revenue has raised following grounds of appeal:- 1(a) On the facts and in the circumstances of the case and in law, the Id. / CIT(A) erred in allowing Rs. 19,49,909/- capitalized in the audited books of account as plant and machinery but claimed as repairs and maintenance expenses of revenue nature in the computation of income filed with the return, without taking note of the clarificatory and hence retrospective nature 'of the Explanation below section 31 using the words For the removal of doubts , and in contravention of the law laid down by the apex court in the case of Ballimal Naval Kishor vs CIT 224 ITR 414 (SC). 1(b) The Id. CIT(A) erred in admitting additional evidence wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ten off in the books of this'year but was claimed only in the computation of income purportedly out of the provision for bad debts written off in earlier years, without passing any entry in this year, and by admitting additional evidence in the form of correspondence with the debtors in contravention of rule 46A of the Income-tax Rules. 4(b) The CIT(A) failed to examine the other conditions laid down in section 36(2) for allowance of the debts as bad debts, namely, that they were trade debts and not the debts of loans and advances, that they were revenue debts and not the debts for capital goods and that they had been taken into account in computing the income of any earlier previous year. 5 On the facts and in the circumstances of-the case and in law, the Id. CIT(A) erred in allowing the entire depreciation of Rs. 8,45,903/- on data-processing machines in the computation of income of the DTA unit, without appreciating that the assessee was using these machines along with ASP R3 software for controlling the functions of its entire organization comprising DTA unit and tax-free EOU unit and hence depreciation on all the assets used for office work and establishment work inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is predecessor while determining the matter in the assessment year 2001-02 on her own after treating the royalty as allowable revenue expenditure, had herself observed in para 7.11.2 of her order that, considering the extent of time for which the royalty had been paid @1.5%, the technologies must have been adopted by the assessee and it was now paid only for updation of technologies and hence, in the arm's length transaction, the rate would have been considerably reduced at the time of renewal of agreement, which was not done only in view of the special relationship, thus had allowed the royalty at the old rate of 1.5% despite change in the circumstances without^ adequate, specialized material at her disposal. 9(a) On the facts and in the circumstances of the case and in law, the Id. CIT(A) erred in allowing the deduction of Rs. 99,34,479/- u/s 80HHC in relation to the EOU unit eligible for tax holiday u/s 10B of the Act, without appreciating the heading of chapter III under which this section falls, i.e. Incomes which do not form part of total income read with the mandate of section 80HHC (4B). 9(b) Without prejudice, the CIT(A) failed to appreciate that, the expressio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inding Machine 2566357 Loading Box ALS machine 1009402 Track Grinding Machine - IRR 348542 Grinding Bore Track machine WNS 479112 Conversion of old system in new 1876155 Coolant Tank 680097 CINCINATI Grinding Machine 646383 Various other machines such as internal grinding etc. 391501 Total 8995198 From the details furnished on Page-125 126 of the paper book, which are claimed to have been filed before the Assessing Officer, it is observed that the expenditure in respect of the first item in the table was on the reconditioning of the machine by way of replacing the single point dressing system to diamond roll dressing system for Rs. 9,97,649/- with a view to achieving better quality of inner ring track and reducing the consumption of grinding whee. It is clear that it was a major replacement of a particular dressing system which yielded benefits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items, it is seen that no particular break up of details have been furnished in this regard. However, it appears that the coolant tank and cincinati grinding machine have been replaced with the new items. It is, therefore, held that these two items of Rs. 6,80,097/- Rs. 6,46,383/- have resulted in providing a benefit of enduring nature to the appellant and are, therefore, held to be capital in nature, it is further observed that the last item appears to be on account of various small machines. Under these circumstances, Rs. 3,91,501/- is held to be of revenue in nature. As regards the grant of depreciation on the eligible items in view of the findings given above, it is observed that the appellant has furnished dates of capitalization and there is no ambiguity about it. This information had been filed with the Assessing Officer. Under the circumstances, the Assessing Officer is directed to grant depreciation on the eligible items of plant machinery as discussed above according to these dates of installation and not at half of the eligible rate on a flat-basis. The Assessing Officer is directed to rework the amount of depreciation. 5. We have heard the rival contentions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii. Hardnest tester - Rs. 129431/- iv. SDLC Card - Rs. 110042/- The assessing officer was stated that in the case of the assessee the nature of these expenses clearly indicates that it brought into existence an asset or advantages of enduring nature ,therefore, he capitalized these expenditures after allowing depreciation to the assessee. Aggrieved against the order of the assessing officer the assessee preferred appeal before the learned Commissioner of income tax (A) and the learned Commissioner of income tax appeal has sustained the disallowance made by the assessing officer except expenditure of Rs. 1,29,431 on hardness tester and other expenditure of Rs. 1, 01,042 on SDLC card by observing as under:- 23. I have considered the rival submissions. It is observed that the grounds on which the first two additions of Rs. 4,97,877/-and Rs. 6,35,408/- have been made by the Assessing Officer is that he had held the major renovation work in the reception area to be of capital nature and, therefore, any other expenditure relating to the same renovation work would also be of capital nature. The appellant has also argued that since it is of the view that the expenditure on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been earlier credited to the profit and loss account which had become doubtful in the recovery so these amounts have been written off in the books as a bed that during the years. The assessee further stated that the required condition for the claim of bed that has been fulfilled. The assessing officer has note accepted the explanation of the assessee and disallowed the total amount of Rs. 9,33,4,555/ by stating that assessee had failed to show how these debt had become bad. Aggrieved against the decision of the assessing officer, the assessee preferred appeal before the learned Commissioner of income tax appeal. The Ld.Commissioner of income tax(A) has deleted the addition made by the assessing officer by observing that the provision of the act for disallowance of bad debt had undergone qualitative change after the amendment came into force with effect from 01-041989 it is no longer a necessary to prove that the debts had become bad. He further stated that the conditions required for claiming bad debts during the years have been satisfied as per the existing provisions of law. 25. I have considered the rival submissions. It is pertinent to understand that the governing provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 21-12-2006. From the details furnished on record before me, along with the list of the bad debts written off, it is noticed that complete correspondence, proposing legal action etc., and information regarding the BIFR cases, winding up cases in respect of particular instances have been furnished like HMT Engg. Ltd., NGEF Ltd., Sussen Asia Ltd., Telco Ltd. From the list it is observed that there are some more cases also where either the cases are under BIFR or winding up proceedings are under way. There are cases where deductions have been made by the parties on account of short deliveries. In such instances, no recoveries are possible and the amounts can only be written off. There are cases where amounts have been deducted towards rejection, freight charges. There are interest on such amounts which again would be irrecoverable once the principal amount itself is disputed and is not paid. Under the circumstances, the claim of write off of bad debts amounting to Rs. 99,48,954/- is allowed and the disallowance made by the Assessing Officer is cancelled. 12. We have heard the rival contentions of the parties. We find that the assessee has submitted party -wise details along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidential quarter have been used by any officer / staff working in the EOU unit. Under the circumstances, there can be no ground for the apportionment of the expenses under this head. As a result, the action of the Assessing Officer with regard to the interference with the claim of depreciation of Rs. 43,380/- in respect of the residential buildings is cancelled. As regards the DTA processing machines, there is nothing ,on record to show that the DTA processing machines have actually been used for the EOU unit. In fact, there is no reason to believe that the DTA processing machines can be of any use in the EOU unit in view of the fact that the EOU is fully computerized unit not requiring any external support of DTA processing machine. Under the circumstances, the action of the Assessing Officer with regard to the interference with the claim of depreciation in respect of the DTA processing machine of Rs. 8,45,903/- is cancelled. As regards the use of motor cars and their related claim of depreciation of Rs. 3,70,478/-, it is observed that the appellant has only made a bald claim that the vehicles are only used for the DTA unit. No material has been brought on record by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r views. As regards the alternate plea of the Assessing Officer for rejecting the appellant's claim that IDS details had not been provided, it is observed that the TDS details had been submitted vide letter dated 26-10-2005 and 16-112005. Under the circumstances, it is held that the licence user fee payable of Rs. 1,00,81,239/- is of revenue nature and is fully allowed. It is also held that the reimbursement of Rs. 1,01,94,983/on account of SAP R3 cost is capital in nature. The Assessing Officer is directed to allow depreciation on this capitalized amount as per rules after verifying the appellant's claim for depreciation @ 60%. 16. We have heard the rival contentions. We have also noticed from the finding of the learned Commissioner of income tax appeal that assessee has made compliance with the TDS provision and this particular payment has also been considered as revenue expenditure in the past in the case of the assessee. We find that the identical issue has been decided by the coordinate bench of the ITAT in the case of the assessee for assessment year 2001-02 in favor of the assessee at para 26 to 27 of ITAT order. After going through the complete finding of the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40.15 Total 476.01 156.21 672.37 Less : Amount capitalised in Books in Fixed Asssets and depreciation thereon added in the Computation of Income 40.15 Net Amount charged to P L A/c 476.01 156.21 632.22 The TPO has held that no payments for the royalty/know how fees/ license fees was to be allowed. During the course of assessment proceedings the assessing officer has asked the assessee to show cause as to why the amount of Rs. 6 32.22 locks towards fees for use of technology as debited to the profit and loss account should not be treated as capital expenditures in view of the nature of transactions. The assessee has opposed the proposed addition to be made by the assessing officer on the ground that the Transfer Pricing officers had suggested an addition on the ground that the payment of royalty was not at arms length and further submitted that the learned Commissioner of income tax appeal in his order of assessment year 2002-03 has observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f learned Commissioner of income tax appeal to adjudicate it s a fresh after considering the particular facts prevailing during the year under consideration on this issue and any dissimilarity of facts prevailing during that assessment year 2003-03 adjudicated by his predecessor. Gr.9(a)(b) 19. During the course of assessment proceedings the assessing officer noticed from the computation of income that the assessee has claimed Rs. 99,34,479/ on account of deduction under section 80HHC of the act. The assessing officer asked the assessee to show cause as to why the deduction under section 80HHC in respect of the profit of 100%EOU should not be excluded from the computation. In this respect the assessee explained that the amendment brought in section 10 B of the act with effect from assessment year 2001-02, at no place it is mentioned that the turnover or profit of hundred percent EOU is to be excluded from the computation. The assessing officer has not accepted the explanation furnished by the assessee and rejected the claim of the assessee. Aggrieved against the decision of assessing officer the assessee has filed appeal before the Commissioner of income tax appeal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the view that the order of CIT directing the AO to include export turnover also as part of the tota lturnover was correct and does not call for any interference. We find that the facts in the case of the assessee are identical to the facts of the case decided by the Mumbai ITAT in the case referred supra in this order. we also consider that The expression such before the expression export turnover only means that the export turnover referred to is the turnover of the goods manufactured whose profits are being computed under s. 80HHC(3)(a).Therefore, we find that while computing deduction under section 80HHC the profits of s. 10B unit will not enter the computation of total income at all. In view of above facts and legal findings, we reverse the decision of the Ld.CIT(A) and confirm the findings of the assessing officer and direct to compute the deduction u/s 80HHC accordingly as per the direction given in the judicial pronouncement of ITAT Mumbai in the case of TATA BP SOLAR INDIA limited versus Additional Commissioner of income tax of ITA No. 3381 Mumbai/2009/A.Y. 2004-05. ITA 2052/A/2007 (Asssessee's appeal) 21. The asssessee has raised following grounds of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no new asset or benefit of enduring nature has come into existence: a. Professional Fees for repairing work Rs. 4,97,877 b. Repairing work at Reception Area Rs. 6,35,408 8. The CIT(A) erred in fact and in law in confirming the action of the AO in disallowing Architect Fees amounting to Rs. 6,75,700 on the ground that the said expenditure is a capital expenditure and not a revenue expenditure. 9. The CIT(A) erred in fact and in law in confirming the action of the AO in allocating the depreciation on motor car between DTA unit and EOU unit in the ratio of their respective turnover despite the fact that the appellant had made allocation of these expenses as per actual usage and accordingly reducing the profit as the EOU by a sum of Rs. 3,70,458/- 10. The CIT(A) erred in fact and in law in confirming the addition of the AO in not considering the following items as addition made in the year under consideration merely on the ground that these assets were put to use in the year prior to the A.Y. under consideration Particulars Total Amount (Rs.) Mesh Belt Furnace 13,78,652 M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount of interest on refund of Rs. 23,91,140/ . The assessing officer further noticed that assessee had not considered this amount as part of his taxable income therefore he was asked to explain as to why this income should not be considered as as income from other sources. The assessee has stated that this issue was covered against the assessee by the decision of the Commissioner of income tax appeal for the earlier period and the addition was made by the assessing officer accordingly. The assessee has filed appeal before the learned Commissioner of income tax appeal against the decision decision of assessing officer. The learned Commissioner of income tax appeal had sustained addition made by the assessing officer by observing as under:- 5. As regards the first, ground of appeal, the appellant fairly admitted that the issue of interest on income-tax refund is decided by the CIT(A) for assessment year 2001-02 and assessment year 2002-03 against it. A copy each of the CIT(A)-III, Baroda order has been filed by the appellant. I have perused the said order for assessment year 2001-02 particularly para-9 of the order at page-46 to page-50. The interest on income-tax refund receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the details discussed in the said order and as prevailing in the appeal before me that the facts with regard to the payment on account of up-gradation, prototyping and customization of SAP R3 are identical. Observing the facts, she recorded regarding the payment of Rs. 1,04,99,435/-, the assessee submitted that it had entered into an agreement with FAG, Germany on 12-10-2001 for organizing services from IBB information system, Germany for up-gradation of SAP R3 and its prototyping and customization. The computerized system of SAP R3 was installed and implemented in the year 1998 and it was up- graded and customized during the current a.y. keeping in mind the changes in various statutory laws of India and various requirements of assessee company................, . The CIT(A) III in her order had held that said expenditure to be of capital nature by observing that expenditure is towards development of additional / new functions and, therefore, it 'amounts to obtaining additional software. The assessee has thus obtained an advantage of enduring nature. By incurring the expenditure the appellant has obtained right to use the software and has, thus, obtained advantage of enduring n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lacing an existing part of the building. Aggrieved against the decision of assessing officer the assessee has filed appeal before the learned Commissioner of income tax appeal. The learned Commissioner of income tax appeal has sustained the addition made by the assessing of such by observing as under:- 13. I have considered the rival submissions. As regards the basic issue of whether the said expenditure is of capital nature or of revenue nature, it is observed that the impugned addition is on account of expenditure expended on the renovation-of the guest house, replacement of the' false ceiling of the reception area, technical area, tool room area, Board room area and, for the modernization of the Board room. It is also noted that expenses of similar nature had been allowed as revenue expenditure by the CIT(A) in assessment year 1998-99. It is also noted that similar expenses in assessment year 2002-03 have been held by the CIT(A) to be of capita! nature who observed ....................... The assessee has incurred this expenditure on replacement of old false ceiling. The expenditure is not on preservation or maintenance of existing assets. By incurring the expenditure, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to provide depreciation on this capitalized expenditure accordingly. As regards the date of capitalization, it is seen from the details, which had also been furnished before the Assessing Officer, that the date of capitalization has been clearly indicated. It is observed that assets worth Rs. 59,89,415/- have been used for more than 180 days and assets worth Rs. 37,41,280/- have been used for less than 180 days. The Assessing Officer is directed to allow depreciation @ 10% accordingly as per the period of utilization. As regards the apportionment of these expenses, it is observed from above that the appellant has not made any submissions in this regard of apportionment of Rs. 97,30,696/- between DTA and EOU in the ratio of their turnover. However, it is observed from the grounds of appeal that the appellant has taken up the issue of apportionment on a consolidated basis in ground No.(11) separately and independently. There also, it is observed that the appellant has not taken up apportionment of Rs. 97,30,696/- separately. During the appeal proceedings, the appellant had submitted a tabulated summary of grounds of appeal. There, the appellant had stated under ground No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- was spent in the second 1/2 of the year. The Assessing Officer is directed to grant depreciation accordingly. As regards the issue of apportionment of these expenses between the DTA EOU unit, it is observed that under the head the appellant had not mentioned anything in the submissions made by it in respect of ground No.(5). Similarly, under ground No.(11) also, where the issue of apportionment of expenses has been taken up on a consolidated basis, it has noted since the amounts are negligible, no submissions are made . For the reasons discussed in this behalf at the end of Para-13 above, the action of the Assessing Officer in this regard is confirmed. 31. We have heard the rival contentions and observed that as per the detailed finding given by the learned CIT(A), the assessing officer has rightly treated these expenditures as capital expenditures and we don't find any reason to interfere in the findings of Ld. CIT(A) Gr.6 32. During the course of assessment proceeding the assessing officer observed that an amount of Rs. 49,06,357/ had been claimed in the computation of income as a fees for technical services to F AG AT Germany. The assessing officer f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ta! nature and, therefore, any other expenditure relating to the same renovation work would also be of capital nature. The appellant has also argued that since it is of the view that the expenditure on the major renovation work is claimed to be of revenue nature, this expenditure pertaining to the said renovation work should also be held to be of revenue nature. I am also of the view that the nature and fate of these expenses is tied up with the nature of the expenses incurred on the renovation work of the reception area, board room area etc. as discussed in the earlier .ground of appeal. I have held that expenditure to be of capital nature. Under the circumstances, these two items of expenditure of Rs. 4,97,877/- and Rs. 6,35,408/- are held to be of capital nature. As regards the grant of depreciation, the Assessing Officer is directed to verify the dates on which the said expenditure has been incurred and allow depreciation at the eligible rate. As regards the hardness tester, it is observed that it is a consumable item and cannot be considered as a capital expenditure and, therefore, the expenditure of Rs. 1,29,431/- on hardness tester is held to be of revenue nature. The Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any material to prove that the vehicles were only used for DTA units. We have heard the rival contentions and we do not find any reason to interfere in the finding of the Ld.CIT(A). Gr.10 38. The assessing officer has noticed from the details of addition to fixed assets Mesh Belt Furnace, MIG Grinding Machine, CNC LIP Machine the dates of installation of these assets were prior to financial year 2002 03. The assessee could not explain that these assets were transferred to the respective assets head prior to the financial year 2002 03 and they were already part of opening WDV as on first 1.4. 2002. Accordingly the depreciation of Rs. 1 8,87,828/ claimed in respect of the addition to fixed assets was disallowed and added to the total income of the assessee. The learned Commissioner of income has sustained the addition made by the assessing officer by observing as under:- 32. I have considered the rival submissions. It is observed that the appellant had claimed that the assets were transferred to the respective head of fixed assets on the basis of put to use / installation certificate. It is further observed that the Assessing Officer has noted that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Rs. 262.35 lakhs as royalty representing the correct arms length price was allowed. It is observed that she has discussed the issue at: great length. I am in agreement with her on this issue. Under the circumstances, royalty @ 1.5% is allowed. The Assessing Officer is directed io re-work the disallowance on this basis and check the arithmetica accuracy of the appellant's submissions in this behalf that the disallowance would work out to Rs. 350.98 lakhs. After rechecking, the correct amount will be allowed by the Assessing Officer. As regards the other amount of Rs. 40.15 lakhs as lump sum know how fees paid to FAG, this issue also had been decided by the CIT(A)-III, Baroda in her order for assessment year 2002-03 against the appellant as at Para-10.7.19 on Page-62 of her order. Agreeing with her views, the disallowance made by the Assessing Officer on this count of Rs. 40.15 lakhs is confirmed. 40. We have heard the rival contentions. The learned counsel of the assessee has contended that for assessment years 2002 - 03, the ITAT Ahmedabad in the case of the assessee vide para 29 and 29.1 held that Royalty cannot be benchmarked using cup method instead transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required adjudication therefore, same are dismissed. ITAT 870/Ahd/09 (Revenue s appeal) 45. The revenue has raised following grounds of appeal:- 1(a) On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in canceling the penalty of Rs. 1,54,00,000/- levied on the following additions confirmed by the Ld. CIT(A). (i) Addition of interest on income tax refund. (ii) Addition on account of apportionment of expenses between the EOU and DTA Unit. (iii) Disallowance of depreciation on Plant Machinery, (iv) Fees for Management Workshop, (v) Transfer Pricing addition, (vi) Disallowance of interest on Foreign Supply Credit. (vii) 1(b) The CIT(A) failed to appreciate the facts and position of law relied upon the by the A.O. in the order u/s. 271(1)(c) of the Act. 1(c) The CIT(A) also failed to appreciate the ratio of the recent decision of the Hon. Supreme Court in the case of Dharmendra Textiles 306 ITR 227 (SC), according to which there is no onus upon the Department to establish mens rea'. Gr.No.1(a) to 1(c) 46. These grounds of appeal of the revenues are interconnected relating to cancellation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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