Andhra Pradesh Court August 1982 Judgments
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Commissioner of Income-tax, Andhra Pradesh Vs. Jaldu Rama Rao
Court: Andhra Pradesh
Decided on: Aug-04-1982
Reported in: [1983]140ITR168(AP)
Jeevan Reddy, J.1. The question referred to us under s. 256(1) of the I.T. Act is : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in excluding the amount of 'depreciation fund' and 'building reserve fund' for the purpose of determining the accumulated profit available for determining deemed dividend under section 2(6A)(e) of the Indian Income-tax Act, 1922, for the assessment Years 1955-56 and 1956-57 ?' 2. The question arises in the following circumstances : The assessment for the years 1955-56 made on November 30, 1955, in respect of the assessee concerned herein was sought to be reopened under s. 34(1)(a) of the Indian I.T. Act, 1922, by a notice dated March 6, 1962, to included income from dividends as defined under s. 2(6A)(e) of the said Act. There assessment in pursuance of this notice was completed on June 27, and the matter was remitted to make a reassessment after obtaining completed particulars regarding the extend o...
Pioneer Electronics Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Aug-04-1982
Reported in: [1983]54STC83(AP)
Amareswari, J.1. These tax revision cases arise out of the order of the Sales Tax Appellate Tribunal dated 25th October, 1977. The assessee is a dealer in radios, radio spare parts and leather cases for radios. The dispute relates to the assessment years 1973-74 and 1974-75. T.R.C. No. 5 of 1978 relates to the assessment year 1973-74 and T.R.C. No. 109 of 1978 relates to the assessment year 1974-75. The Deputy Commercial Tax Officer assessed the sales of leather cases which are used as radio covers at 6 per cent treating them as falling under entry No. 90 of the First Schedule to the Andhra Pradesh General Sales Tax Act accepting the contention of the assessee. The said order was revised by the Commercial Tax Officer suo motu after issuing a notice to the assessee taxing the turnover on the sales of the leather cases at 10 per cent up to 28th February, 1974, and at 12 per cent thereafter treating the leather cases as radio accessories falling under item No. 3 of the First Schedule. The...
Government of State of Orissa, Bhubaneshwar Vs. Jaldu Rama Rao and Com ...
Court: Andhra Pradesh
Decided on: Aug-04-1982
Reported in: AIR1983AP214
Rama Rao, J.1. The appellant is the 1st defendant the plaintiff is a firm carrying on business as stevedores, clearing and forwarding Agents at Machilipatnam. The suit is filed for breach and forwarding agents at machilipatnam. The suit is filed for breach and forwarding Agents at Machilipatnam. The suit is filed for breach of contract claiming damages to the tune of Rs. 11,750/- with subsequent interest. The agreement was reached between the plaintiff and the 1st defendant that the iron ore belonging to the Government of orissa should be exported from paradeep post in orissa to foreign countries by steamers and the rate that was agreed to be given to the plaintiff is Rs. 3/- per ton by telegram dated 14-5-1958 the plaintiff was informed that the japanese vessel S. S. Golden Kappa was calling at the port on 23-5-1958 the plaintiff should be ready to undertake the loading work by subsequent telegrams and also by letter dated 16-5-1958 sent by the state Trading corporation of India. The ...
Gopal Innani Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Aug-04-1982
Reported in: AIR1982AP474
ORDER1. The petitioner owns certain extent of lands within the Hyderabad Urban agglomeration covered by the Urban Land Ceiling Act. Out of those lands, Ac. 9-28 guntas situate in S. No. 122 of Bhaloolkhanguda, Hyderabad Municipal Corporation, was found to be excess vacant land. Such excess land was liable to be surrendered to the government for being disposed of by the government according to the provisions of the Urban Land Ceiling Act. Of those purposes, the provision of house sites to weaker sections of the society is very prominent. But this Ac. 9-28 cents falls within a recreational zone as per the Master Plan prepared or deemed to have been prepared under the A. P. Urban Development Act. Now the petitioner had applied to the State Government under Section 20 of the Urban Land (Ceiling and Regulation) Act, 1976 for grant of exemption of these lands from the operation of the above Act. The Andhra Pradesh Government in G. O. Ms. No. 152 dated 4-2-1982 granted exemption of these Ac. ...
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