Andhra Pradesh Court January 1978 Judgments
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Commissioner of Income-tax Vs. Warner Hindustan Ltd.
Court: Andhra Pradesh
Decided on: Jan-18-1978
Reported in: [1979]117ITR68(AP)
Obul Reddi, C.J.1. The following first two questions at the instance of the revenue and: the third question at the instance of the assessee are referred to us for our decision :'1. Whether, on the facts and in the circumstances of the case, the assessee was entitled to depreciation on the cost of digging a well ? 2. Whether, on the facts and in the circumstances of the case, the method of computing the capital as indicated by the Tribunal for allowing relief under Section 80J of the Act is correct in law ? 3. Whether the deduction under Section 80J of the Act was allowable on the entire capital employed by the assessee, viz., the value of the assets as on the first day of the computation period computed as per Rule 19A(2) of the I.T. Rules and without its being reduced by the borrowed monies and debts due by the assessee ' 2. The facts necessary for answering the questions referred to us are these: In this reference, we are concerned only with the assessment year 1969-70. The assessee ...
Ednasa Shipping Co. Ltd., Hong Kong Vs. Board of Trustees of the Port ...
Court: Andhra Pradesh
Decided on: Jan-17-1978
Reported in: AIR1978AP306
Ganghadhara Rao, J.1. This Writ Appeal is filed by the petitioner in writ Petition No. 3829/76, against the Judgement of Jeeevan Reddy , J. dismissing that petition. The petitioner is Ednasa Shipping Co., Limited, Hong Kong, represented by their Agents M/s. J. M. Baxi & Co., Bombay.2. The motor vessel 'Lalinda' belonging to the petitioner arrived at the Vishakaptnam Port on 26th October, 1976. While it was being brought from anchorage to the berth, the two tug lines broke and the ship collided with the jetty. The Port Trust Authorities estimated the damage caused to the jetty at Rs. 16,00,000/-. The Port Trust Authorities called upon the Master of the Ship do deposit that amount failing which they would not permit the ship to sail. While the petitioner contends that the collision took place on account of the negligence of the Port Trust Pilot, who was then in overall command of the ship, the Port Trust Authorities contend that it took place on account of the negligence of the Master of...
Vaddi Venkat Reddy Vs. M. Chinna Narayana
Court: Andhra Pradesh
Decided on: Jan-17-1978
Reported in: AIR1978AP309
Obul Reddi, C.J. 1. This is a reference under S. 113 of the Civil P. C. The District Munisf, Kollapur was of the view that there is a conflict between the period limitation prescribed by Art. 126 of the Limitation Act and S. 12 of the Money Lenders Act No. V of 1349 - F., and therefore made a reference to this Court for resolving the conflict.2. The relevant facts are these : The judgement debtor filed an application under S. 12 of the Money Leanders Act seeking payment of the decretal amount in instalments The decree against him was passed in O. S. 8 of 1974 on the file of the District Munisff, Kollapur on 14-7-1975 and the application I. A. 2 of 1976 was made by him on 19-1-1976. On notice to the decree holder, the decree holder raised on the objection that in view of the period of limitation prescribed by Art. 126 of the Limitation Act, the application of the judgement debtor was not maintainable. The District Munsiff though made the reference to this Court had, however, expressed h...
M.A.E.K.K. Varma and ors. Vs. Central Board of Direct Taxes and ors.
Court: Andhra Pradesh
Decided on: Jan-17-1978
Reported in: [1981]129ITR31(AP)
Gangadhara Rao, J. 1. The petitioners 1 to 4 were income-tax assessees on the file of the ITO, A-Ward, and the petitioners 5 to 8 were assessees on the file of the ITO, J-Ward, Circle I, Hyderabad. The petitioners are closely related to one another. While so, the Commissioner of Income-tax, Andhra Pradesh, Hyderabad, constituted a new circle called ' Income-tax Officer, Special Circle III, Hyderabad ' under Section 124(1) of the I.T. Act, 1961, by his notification dated 3rd November, 1973. That notification came into effect from 5th November, 1973. On the same date heissued an order under Section 124(1) of the I.T. Act, 1961, directing that the ITO, Special Circle III, Hyderabad, shall exercise all the functions of an ITO in respect of all cases which had been assigned or deemed to have been assigned to him under Section 127(1) of the I.T. Act. That order came into force with effect from 5th November, 1973. On 5th November, 1973, the Commissioner, Andhra Pradesh-I, Hyderabad, appointed...
Commissioner of Income-tax Vs. Warner Hindustan Ltd.
Court: Andhra Pradesh
Decided on: Jan-17-1978
Reported in: [1979]117ITR15(AP)
Obul Reddy, C.J.1. The following two questions have been referred to this court for its opinion by the Tribunal at the instance of the revenue:'1. Whether, on the facts and in the circumstances of the case, the assessee was entitled to depreciation and development rebate on the cost of digging a well ? 2. Whether, on the facts and in the circumstances of the case, the appeal against the order of the ITO giving effect to the directions given by the AAC is maintainable ?' 2. The facts relevant for answering the questions are these: The assessee, Warner Hindustan Ltd., Hyderabad, is a public limited company carrying on business of manufacturing pharmaceuticals. The relevant assessment years are 1968-69 and 1969-70. The assessee spent a sum of Rs. 1,26,254 for digging a well in its factory and it was admittedly for the purpose of carrying on its business. The ITO disallowed the assessee's claim for depreciation and development rebate on the sole ground that the well did not come within the...
Commissioner of Income-tax Vs. Nizam Sugar Factory Ltd.
Court: Andhra Pradesh
Decided on: Jan-17-1978
Reported in: [1979]116ITR188(AP)
Obul Reddi, C.J.1. In this reference at the instance of the revenue, thequestion that calls for determination is whether the assessee is entitled toclaim the entire transport charges of sugarcane grown in its own farm as part of its manufacturing expense. The answer to this question depends upon the construction to be placed on Rule 7 of the I.T. Rules.2. Rule 7 to the extent material reads:'7. (1) In the case of income which is partially agricultural income asdefined in Section 2 and partially income chargeable to income-tax underthe head ' Profits and gains of business ', in determining that part which ischargeable to income-tax the market value of any agricultural producewhich has been raised by the assessee or received by him as rent-in-kindand which has been utilised as a raw material in such business or the salereceipts of which are included in the accounts of the business shall bededucted, and no further deduction shall be made in respect of any expenditure incurred by the asses...
Andhra Bank Employees' Association Vs. Andhra Bank Ltd. and Ors.
Court: Andhra Pradesh
Decided on: Jan-17-1978
Reported in: (1978)IILLJ104AP
Gangadhara Rao, J.1. This appeal is filed by the Andhra Bank Employees' Association against the Judgment of Ramachandra Raju., in Writ Petition No. 1385/1974 dated 9th December, 1975 ((35) F.L.R. 144). The respondent is the Andhra Bank,2. The Government made a reference to the Industrial Tribunal at Hyderabad to the following effect :Whether the policy adopted by the Management of the Andhra Bank regarding the fitment of clerical employees on promotion to Grade III officers is uniform in respect of all employees of the Bank and whether it is fair and justified If not, to what relief the employees affected are entitled The clerks of the respondent-Bank are promoted by fitment as Grade III officers. Grade III officer draws more than Rs. 500 per month and is a supervisory post. The respondent-Bank evolved a formula in 1966 relating to the fitment. Subsequently in 1969 and 1972 the respondent-Bank is alleged to have evolved a different formula as to the fitment. According, to the appellant...
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