Andhra Pradesh Court August 1984 Judgments
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The Senior Administrative and Accounts Officer, Atomic Minerals Divisi ...
Court: Andhra Pradesh
Decided on: Aug-24-1984
Reported in: AIR1985AP96
P.A. Choudary, J. 1. W.A. No.377/82; This writ appeal is filed against a judgment of our learned brother, Jeevan Reddy, J. The appellant in this writ appeal is the Senior Administrative and Accounts Officer, Atomic Minerals Division, Department of Atomic Energy, who is one of the respondents to the writ petition (hereinafter he will be called as the appellant also.) The appellant has a branch office at Hyderabad and it is housed in a rented building No.1-11-200 Begumpet, Hyderabad. That building belongs to one E.P.B. Manian (hereinafter referred to also as 'the writ petitioner'). That building was requisitioned by the State Govt., (another respondent to the writ petition) from the writ petitioner some time back, and allotted to the appellant under the provisions of the A.P.Buildings (Lease, Rent and Eviction) Control Act 1960 (hereinafter referred to also as 'the Rent Control Act'). Since then the appellant has been occupying that building. While building is under the occupation of the...
Commissioner of Income Tax Vs. Shahney Steel and Press Works (P.) Ltd.
Court: Andhra Pradesh
Decided on: Aug-23-1984
Reported in: [1987]165ITR399(AP)
Raghuvir, J.1. The following four questions have been referred to this court for its opinion under section 256(1) of the Income-tax Act, 1961 ('the Act'). '1. Whether, on the facts and in the circumstances of the case, the liabilities of the particular unit only should be deducted in working out the capital employed in that unit for the purpose of calculating the relief under section 80J 2. Whether, on the facts and in the circumstances of the case, the relief under section 80J should be allowed for the entire year and not restricted proportionately to the number of days for which the units have worke 3. Whether, on the facts and in the circumstances of the case, the assessee is entitled to depreciation on land and building 4. Whether, on the facts and in the circumstances of the case, borrowed capital will have to be taken into account for the purpose of ascertaining the capital employed to work out the relief under section 80J ?' 2. Among the four questions, the second question is co...
Commissioner of Income-tax, Hyderabad Vs. Venkateswara Talkies
Court: Andhra Pradesh
Decided on: Aug-22-1984
Reported in: (1985)46CTR(AP)250; [1985]155ITR73(AP)
Anjaneyulu, J.1. The following questions of law are referred to this court by the Income-tax Appellate Tribunal under s. 256(1) of the I.T. Act, 1961. '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that a common appeal could validly be filed by the assessee against the Income-tax Officer's separate order on registration and assessment 2. Whether, on the facts and in the circumstances of the case, the assessee did any business during the period relevant to the assessment year 1969-70 3. Whether, on the facts and in the circumstances of the case, the assessee was entitled to registration under section 185 of the Income-tax Act, 1961 ?' 2. For the assessment year 1969-70, the assessee filed a return declaring the income derived by it from the lease of a cinema theatre known as 'Venkateswara Talkies'. The assessee claimed that it is a partnership firm evidenced by a deed of partnership entitled to registration under s. 185 of t...
Andhra Pradesh State Road Transport Corporation, Hyderabad Vs. State T ...
Court: Andhra Pradesh
Decided on: Aug-14-1984
Reported in: AIR1985AP144
ORDER1. Andhra Pradesh State Road Transport Corporation (for shot 'Corporation') is the petitioner. It is assailing the orders of the respondent 1, the State Transport Appellate Tribunal, seeking a Writ of Certiorari to quash its orders in the Revision Petitions Nos. 207 and 213 of 1983, dt. Dec.14,1983. The first respondent revised the permits issued to the third respondent to ply his bus AAC 5900 and AAC 1100 from Gudur to Bangalore without picking up or setting down passengers in between Gudur and Tirupathi with the proposed timings given by him which were already notified and treating them as tentative timings until the same are revised by appropriate authority.2. The facts not in dispute are that the third respondent was holding a permit in inter-State route to run the vehicles from Tirupathi to Bangalore. He applied for variation of the permit to extend the route up to Gudur, the distance between Tirupati and Gudur being 94 Kms. The request was notified by the second respondent. ...
Guntur Merchants Cotton Press Co. Ltd. Vs. Commissioner of Income-tax, ...
Court: Andhra Pradesh
Decided on: Aug-09-1984
Reported in: (1985)45CTR(AP)48; [1985]154ITR861(AP)
Raghuvir, J. 1. The Guntur Merchants Cotton Press Co. Ltd., Guntur, is a public limited company (company). The head office of the company is at Guntur (head office). The branch office is at Narasaraopeta (branch office). At both the places, the company runs its factories. At the head office, the factory is called as 'Tin plate factory' and the factory at the branch office is known as 'Cotton pressing factory'. There are godowns at both places. The company owns a vacant site at the branch office. 2. The company stopped it business from January 1, 1965. On their representation, the ITO assessed the income of the company derived from business up to the assessment year 1971-72, though no business was conducted between January 1, 1965, and January 1, 1973. In the orders assessment years 1972-73 to 1975-76, the ITO, however, rejected their assertion that they are running any business. The Assistant Commissioner, on appeal, reversed the decision of the ITO. On further appeal to the Appellate ...
Mopeds India Ltd. Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Aug-08-1984
Reported in: [1988]172ITR552(AP)
A. Raghuvir, J.1. In this reference under the Income-tax Act of 1961, the following two questions are referred for the opinion of this court : '1. Whether, on the facts and in the circumstances of the case, the sum of Rs. 10,558 paid by the assessee as exchange difference cannot be allowed as a revenue loss 2. If the answer to the first question is in the affirmative, whether, on the facts and in the circumstances of the case, the said payment can be added to the cost of plant and machinery for the purpose of calculating the admissible depreciation ?' The assessee is a manufacturer of two-wheeler vehicles known as 'Mopeds'. They are manufactured at Tirupathi. The assessee purchased part of the vehicles from a French company, Messrs. Moto-becane. The payment to this French company was made through the assistance of a German firm, for the German firm, Kreditanstalt fur Wiederaugbau, advanced loans in Deutsche Marks (DM) of German currency. The supply by the French company and the loan o...
Commissioner of Income Tax Vs. Uni Sankyo Ltd.
Court: Andhra Pradesh
Decided on: Aug-07-1984
Reported in: [1987]165ITR402(AP)
1. The following question was referred for the decision of the court : 'Whether, on the facts and in the circumstances of the case, the relief under section 80J can be given for the entire period of 12 months irrespective of the actual period of working, viz. one and a half months ?' 2. The question referred to this court for its opinion is concluded by the decision of this court dated July 17, 1984, rendered in R. C. No. 247 of 1978 (CIT v. Warner Hindustan Ltd. - see below). Following the said decision, the question is answered in the affirmative and in favour of the assessee and against the Revenue. We, however, make no order as to costs. ...
J.V. Desai Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Aug-07-1984
Reported in: [1985]154ITR828(AP)
Ramanujulu Naidu, J. 1. The following question is referred to this court by the Income-tax Appellate Tribunal at Hyderabad under s. 256(1) of the I.T. Act, 1961 (the Act) : 'Whether, on the facts and in the circumstances of the case, the assessee was entitled to a deduction of Rs. 2,400 per annum in respect of two residential units let out for commercial purposes under clause (b) of the second proviso to section 23(1) of the Income-tax Act of 1961 ?' 2. The assessee owns a two-storeyed residential building. The entire building was let out to the National Textile Corporation during the assessment years 1974-75 and 1975-76. While the first floor of the building was used for housing the office of the National Textile Corporation, the ground floor of the building was used as a guest house. The building was constructed between April 1, 1970, and April 1, 1978. The assessee claimed deduction of a sum of Rs. 2,400 from the annual rent received from the building consisting of two units relying...
Mohd. Ashroff Khan Vs. Commissioner of Wealth-tax, Andhra Pradesh, Hyd ...
Court: Andhra Pradesh
Decided on: Aug-07-1984
Reported in: (1985)44CTR(AP)18; [1985]154ITR830(AP)
Raghuvir, J.1. In this reference, the question referred is, whether, on the facts and in the circumstances of the case, the loan of Rs. 19,486 taken from the Life Insurance Corporation against the security of the life insurance policies of the assessee was deductible in computing the net wealth of the assessee. The question was referred under the W.T. Act 1957 (Act No. XXVI of 1957). 2. The facts disclose that the assessee obtained a loan of Rs. 19,486 on the basis of a life insurance policy. He claimed that the loan amount should be deducted from his wealth as the loan was secured against the life insurance policy. The WTO and the AAC negatived the claim. The two orders were confirmed by the Appellate Tribunal. Thereupon, at the instance of the assessee, the above question is referred to this court for determination by this court. 3. The assessee seeks to substantiate the claim from the standpoint of legislative changes made in s. 5(1), where the word 'chargeable' is sub-stituted afte...
Kottagudem Beer Wines Vs. the Government of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Aug-07-1984
Reported in: [1987]66STC70(AP)
Amareswari, J.1. This batch of writ petitions relate to the levy of sales tax on country liquors and liquors other than country liquors. The petitioners are wholesale and retail dealers in liquor, having valid licences under the Andhra Pradesh Foreign Liquor and Indian Liquor Rules of 1970 framed under the Andhra Pradesh Excise Act of 1968. They are also registered dealers under the Andhra Pradesh General Sales Tax Act of 1957. 2. Respondent No. 1 is the Government of Andhra Pradesh. On 8th July, 1983, the Governor of Andhra Pradesh issued Ordinance No. 11 of 1983 purporting to amend the Andhra Pradesh General Sales Tax Act, 1957, hereinafter called the principal Act. The amendments in so far as they are relevant for the purposes of this case are : (1) Addition of clause (d) after clause (c) in sub-section (2) of section 5 [section 2(ii) of the Ordinance] which is as follows : '(d) in the case of the goods mentioned in the Sixth Schedule, at the rates and at the points specified as ap...
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