Andhra Pradesh Court December 1982 Judgments
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C. Vanajakshi Venkata Rao and anr. Vs. Controller of Estate Duty
Court: Andhra Pradesh
Decided on: Dec-08-1982
Reported in: [1983]143ITR1014(AP)
Jeevan Reddy, J.1. At the instance of the accountable persons, the Income-tax Appellate Tribunal referred the following two questions for out opinion, under s. 64(1) of the E.D. Act : '1. Whether, on the facts and in the circumstances of the case, the exemption allowed under section 33(1)(n) of the Estate Duty Act is limited only to 1/3 share of the deceased in the residential property 2. Whether, on the facts and in the circumstances of the case, for the purpose of determining the rate of estate duty payable on the property passing on the death of the deceased, aggregation of the share of lineal descendants in terms of section 31(1)(c) of the Estate Duty Act is correct ?' 2. The facts in so far as they are relevant for answering the two questions referred are : The deceased was a member of an HUF consisting of himself and his two sons. On his death the accountable persons filed the turn showing the value of the 1/3 estate of the deceased, i.e., his 1/3 share in the properties owned by...
Sri Venkateswara Beedi Leaves Contractors and ors. Vs. the State of An ...
Court: Andhra Pradesh
Decided on: Dec-08-1982
Reported in: [1983]54STC182(AP)
Jeevan Reddi, J. 1. Two questions are urged by Mr. P. Venkatarama Reddy, the learned counsel for the assessees, in this batch of tax revision cases, viz., (i) that, there is no sale of abnus leaves in favour of the assessees, so as to make them last purchasers of the goods; and (ii) that the collection charges paid by the assessees cannot be included in their turnover. 2. All the assessee-petitioners herein are purchasers of beedi leaves, who had entered into agreements with the Government of Andhra Pradesh, in the prescribed form, for purchasing the abnus leaves collected from the various units in the State. The assessment years concerned herein are 1974-75 and 1975-76. The trade in abnus leaves in this State is regulated by the Andhra Pradesh Minor Forest Produce (Regulation of Trade) Act, 1971, and the Andhra Pradesh Minor Forest Produce (Regulation of Trade in Abnus Leaves) Rules, 1970. The provisions of the Andhra Pradesh Forest Act are also made applicable in certain respects. Th...
Scientific Engineering House (Pvt.) Ltd. Vs. Commissioner of Income-ta ...
Court: Andhra Pradesh
Decided on: Dec-07-1982
Reported in: [1984]148ITR171(AP)
Jeevan Reddy, J.1. The Tribunal has referred the following question under s. 256(1) of the I.T. Act, 1961, at the instance of the assessee, for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, depreciation is admissible on the sum of Rs. 1,60,000 paid by the assessee to M/s. Metrimpex Hungarian Trading Company, Budapest, treating it as expenditure incurred on the acquisition of library for the assessment year 1973-74 ?' 2. The Tribunal and other authorities under the Act have negatived the assessee's claim for depreciation on the ground that the judgment of this court in R.C. No. 21 of 1971, dated January 17, 1973, clearly negatives such a claim, and hence it cannot be allowed. 3. Mr. Y. V.Anjaneyulu, the learned counsel for the assessee, contends before us that the authorities and the Tribunal have erred in understanding the judgment of this court as covering the question now at issue. He submits that the said decision did not consider this aspe...
Raja Agencies Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-06-1982
Reported in: [1983]53STC238(AP)
Jeevan Reddy, J.1. The only question raised for our consideration in this case is whether 'Robin Blue' is a soap and fell under entry 48, as it stood at the relevant time. At the relevant time entry 48 contained only one word 'soap'. The assessee's contention was that Robin Blue is a soap, since it is used as a washing material to give brightness to the clothes, and to white clothes in particular. All the authorities have uniformly rejected this contention and we see no grounds to take a different view. 2. Mr. A. V. S. Ramakrishnaiah, the learned counsel for the petitioner, relied upon certain decisions in support of his contention, to which a brief reference is necessary. In Hindustan Agencies v. Deputy Commissioner (CT) [1977] 40 STC 384, 'Vim' was held to be a 'soap'. Similarly in State of Gujarat v. Prakash Trading Co. : (1972)1CTR(SC)334 the Supreme Court held that 'shampoo' is a 'soap'. We do not think these decisions in any manner advance his case. A soap may be in a liquid form...
Mohammad Ahmad Ali Vs. Annapoorneswari Chits and Trading P. Ltd.
Court: Andhra Pradesh
Decided on: Dec-03-1982
Reported in: [1985]58CompCas80(AP)
Jagannadha Rao, J.1. This revision raises a question relating to the Prize Chits and Money Circulation Schemes (Banning) Act of 1978 (Central Act 43 of 1978) and the A.P. Chit Funds Act, 1971 (Act 9 of 1971). The petitioner is the defendant in the suit O.S. No. 887 of 1981, field by the respondent, M/s. Annapoorneswari Chits and Trading P. Ltd., for recovery of a sum of Rs. 21,411.32 with interest. The petitioner filed I.A. No. 994 of 1982 in the lower court under O. 7, r. 11 read with s. 151, CPC. In the said application, the petitioner contended that the plaint should be rejected on two grounds. He contended that, firstly, the plaint was not signed by the proper person as it is signed by one E. A. Rahim claiming to be the general power of attorney holder. The said E. A. Rahim is the regional manager of the respondent company. It is contended that the said Rahim is not authorised to act as a foreman of the respondent company. Under s. 25 of the A.P. Chit Funds Act, 1971, only a forema...
Magunta Mining Cp. Vs. M. Kondaramireddy and anr.
Court: Andhra Pradesh
Decided on: Dec-03-1982
Reported in: AIR1983AP335
Jagannadha Rao, J. 1. The appeal is directed against the order of the learned subordinate judge, Gudar in E.A. No. 107/ 80 in E.P. No. 2/79 in o.s. No. 64/67.2. The appellant filed an application in the Court below under O. 21 R. 58 C.P.C and the same having been rejected by the lower Court this appeal has been preferred under the amended provisions of the civil P.C. Which provided for an appeal instead of a suit.3. The first respondent in the appeal is the judgment-debtor while the 2nd respondent is the decree-holder. There was a compromise decree on 12-3-1968 for a sum of Rs. 1,00,000/- (one lakh) with interest thereon at 12% P.A. and subject to certain other terms and conditions the Judgment -debtor paid some amoutn towards the decree but on the date when the E.P. No. 2/79 was filed still a sum of Rs. 68,724.89 was outstanding.4. The 2nd respondent-decree-holder filed E.P. No. 2/79 for realisation of the above sum and obtained an order of attachment of certain lands belonging to the...
Commissioner of Income-tax, Andhra Pradesh Vs. B.M. Bhandari
Court: Andhra Pradesh
Decided on: Dec-02-1982
Reported in: [1984]145ITR312(AP)
Jeevan Reddy, J.1. The Income-tax Appellate Tribunal, Hyderabad, has referred the following three questions for the opinion of this court : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal's finding that the shares acquired by the assessee on distribution of assets on dissolution of the firm, constituted the stock-in-trade of the assessee's business, is rationally possible (2) Whether, on the facts and in the circumstances of the case, the sale in respect of 1/3rd of the shareholdings acquired by the Government from the assessee, could not be held to be a conditional sale and the corresponding loss disallowed If the answer to question No. 2 above is in the negative - (3) Whether, on the facts and in the circumstances of the case, the entire loss of Rs. 2,25,690 could not be disallowed as capital loss ?' 2. We shall state the relevant facts as they appear from the statement of the case, and the orders annexed thereto. 3. A firm name 'Dayaram Surajm...
Commissioner of Income-tax, Andhra Pradesh Vs. Sri Ramakrishna Motor T ...
Court: Andhra Pradesh
Decided on: Dec-01-1982
Reported in: [1983]144ITR797(AP)
Jeevan Reddy, J.1. By a partnership deed dated January 1, 195 7, fourteen persons, including a minor, Sri Kameswara Rao, agreed to carry on the business of running buses and lorries in partnership. the minor was represented by his mother and guardian, and he was treated as a full-fledged partner, liable for losses, amount other things. REgistration of this partnership firm was applied of, for the assessment year 1958-59, and for the next assessment year 1959-60, renewal was applied for. According to the law as it was understood then, such a partnership was not invalid. The ITo granted registration, and also renewal. by him order dated March 18, 1960. the Supreme Court held in CIt v. Dwarhands Khetan & Co. : [1961]42ITR528(Ker) -a decision render on December 1, 1960-that a partnership deed in which a minor is admitted as a full partner, is not lid and cannot be registered under s. 26A of the Indian I. T. Act, 1922. The decision of the Madras High court and the other High Court to the co...
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