Allahabad Court July 1974 Judgments
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Swadeshi Cotton Mills Co. Ltd. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-12-1974
Reported in: [1975]100ITR59(All)
Gulati, J.1. This is a reference under Section 66(2) of the Indian Income-tax Act, 1922 (hereinafter referred to as 'the Act').2. The assessee is a limited company, which runs a textile mill. On or about 31st July, 1950, some directors, officers and employees of the company were prosecuted under the Essential Supplies (Temporary Powers) Act, for having stamped on the cloth produced by the company prices higher than those fixed under the Textile Control Order, 1948. The company passed a resolution to defray the expenses incurred on the defence of the accused. During the accounting years relevant to the assessment years 1952-53, 1953-54 and 1954-55, the company incurred varying amounts in connection with this litigation and claimed that these expenses should be allowed as deductions in computing its net income for the assessment years in question under Section 10(2)(xv) of the Act. The Income-tax Officer held that the breaches committed by the accused were not in the normal course of dis...
The Secretary, Regional Transport Authority, Allahabad and ors. Vs. Ma ...
Court: Allahabad
Decided on: Jul-11-1974
Reported in: AIR1974All441
H.N. Seth, J.1. This appeal by the Secretary, Regional Transport Authority, Allahabad, the Assistant Regional Transport Officer (Enforcement) and the Transport Commissioner, U.P. Lucknow, is directed against the judgment of a learned Single Judge, dated 12th February, 1974, allowing a petition, under Article 226 of the Constitution, filed by Sri Mahmood Ahmad.2. Briefly stated, the facts regarding which, there is no controversy between the parties and which emerge from the various affidavits filed in the writ petition are that Sri Mahmood Ahmad made an application to the Regional Transport Authority, Allahabad, praying for the grant of a permanent stage carriage permit on Allahabad. Bahaganj via Lalgopalganj route. Aforesaid route covered a distance of 40 miles out of which a distance of 24 miles, i.e. between Allahabad and Lalgopalganj formed part of the Allahabad-Unchahar via Lalgopalganj, route which is a nationalised route. The scheme under Chapter IV-A of the Motor Vehicles Act fo...
Vijay Kumar Kedia Vs. Controller of Estate Duty
Court: Allahabad
Decided on: Jul-11-1974
Reported in: [1974]104ITR302(All)
H.N. Seth, J.1. One Babu Lal Kedia died intestate on May 4, 1963.Vijai Kumar Kedia, one of the grandsons of the deceased, filed the necessary estate duty return. The relationship between the accountable personand the deceased would be evident from the following pedigree : Babu Lal (died on 4-5-1963) | --------------------------------------------------- | | Kamli Devi Jiwan Ram (wife, died in Nov. 48) (son, died in May,1949) | -------------------------------------------------------------------- | | | Krishna Kumar Vrjai Kumar Munni Lal (From 1st wife, Smt. (From 2nd wife, Kapuri Devi, died in 1944) Prakashwati Devi)2. Case of the accountable person was that the deceased formed a jointHindu family with his widowed daughter-in-law, Smt. Prakashwati Devi,and his three grandsons, Krishna Kumar, Vijai Kumar and Munni Lal.He had thrown all his property in the common hotchpotch of the family.Thus, the only property that passed on the death of Babu Lal Kedia washis interest in the joint Hindu f...
Commissioner of Income-tax Vs. Lakshmi Ratan Cotton Mills Co. Ltd.
Court: Allahabad
Decided on: Jul-11-1974
Reported in: [1976]104ITR319(All)
H.N. Seth, J. 1. At the instance of the Commissioner of Income-tax, Kanpur, the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has stated the case and referred the following question in respect of the assessment year 1958-59, for the opinion of the court:'Whether, on the facts and in the circumstances of the case, the sum of Rs. 1,24,877 paid by the assessee to the Employees' Provident Fund under the Employees' Provident Funds Act, 1952, was an allowable deduction ?'2. The assessee is a limited company known as M/s. Laxmi Ratan Cotton Mills Co. Ltd., Kanpur. It had formulated a provident fund scheme, applicable to its employees, in accordance with the provisions of the Employees' Provident Funds Act, 1952. However, this scheme had not been recognised by the Commissioner of Income-tax as provided in Chapter IX-A of the Indian Income-tax Act, 1922, until he passed an order dated 28th October, 1963, which provided for the recognition of a provident fund scheme under Chapter IX...
Shanker Refrigeration Co. Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Jul-09-1974
Reported in: [1976]102ITR275(All)
H.N. Seth, J.1. At the instance of the asscssee, the Income-tax Appellate Tribunal, Delhi Bench, has stated the case and has referred the following question of law for the opinion of this court; 'Whether, on the facts and in the circumstances of the case, it would be proper in law for the income-tax authorities and the Tribunal while deciding the case of the firm to determine whether any relief under Section 84 was due to any or all the partners of the firm and allocate the same among the partners?'2. Assessee, Shanker Refrigeration Company, is a registered firm, which during the accounting year ending 31st January, 1963, relevant to the assessment year 1964-65, constructed refrigeration plants at Narayanpur, near Calcutta. 3. It claimed relief under Section 84 of the Income-tax Act, 1961, by reference to the capital employed by it as a new industrial undertaking. The Income-tax Officer found that the assessee was entitled to a rebate, amounting to Rs. 42,490 under Section 84 of the Ac...
Commissioner of Income-tax Vs. M.P. Sugar Mills (P.) Ltd.
Court: Allahabad
Decided on: Jul-09-1974
Reported in: [1975]101ITR655(All)
Satish Chandra, J.1. Messrs. M.P. Sugar Mills, Kanpur, the assessee,entered into a contract with Messrs. Krupp India Trading Company Ltd.for the purchase of a complete 450 ton sugar plant of the value of 44,000,Under the contract the plant was to be delivered in India before the endof February, 1932, by two German concerns, that is, Fried KruppGrusonwerk A.G. and Maschinenparbrik Buchau R. Wolf A.G. The plantwas delivered under the contract. The case of the assessee was that themachinery was not only delivered late but was also defective. The assessee instituted a suit against the German firms in the year 1935 fordamages claiming a sum of Rs. 2,05,000 which consisted of the followingitems :Narration of the claimQuantum of claim made Rs. P.Quantum of claim allowed Rs. P.1.Cost of replacing, altering and improving theboilers, piping set, steam receivers and pressure gauges, etc.20,443.6520.44.3.652.Damages for the number of days lost due to delayin erection and the defects &troubles; in ...
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