Andhra Pradesh Court March 1988 Judgments
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Pellakuru Syamalamma Vs. Pellakuru Sambaiah and anr.
Court: Andhra Pradesh
Decided on: Mar-29-1988
Reported in: 1988CriLJ1891
ORDERBhaskar Rao, J.1. Crl. R.C. No. 489 of 1987 is filed by the petitioner-wife against the judgment in Crl. R.P. No. 1 of 1986 on the file of the Sessions Judge, Nellore division, Nellore. Crl. Petition No. 934/87 is filed by the petitioner-husband, who is respondent in Crl. R.C. No. 489/87 against the awarding of maintenance to the daughter.2. The facts of the case are that the petitioner in Crl. R.C. No. 489/87 was married to the respondent therein by name Sambaiah. She got a daughter through Sambaiah by name Lakshmi. It is the further case of the petitioner that the respondent has kept one Parameshwaramma as mistress and got children through her and completely neglected to maintain her and her daughter since 1980 onwards. Therefore, they filed a petition under Section 125 Crl. PC. for grant of: maintenance of Rs. 250/ per month each. The petitioners examined P.Ws. 1 to 3 and got Exs. P. 1 to P7 marked. The respondent examined R.Ws. 1 to 3 and got Exs. Rl to R6 marked on his behalf...
State of Andhra Pradesh Vs. Vogireddy Venkatareddy and Company
Court: Andhra Pradesh
Decided on: Mar-28-1988
Reported in: [1989]74STC179(AP)
Ramanujulu Naidu, J.1. This tax revision case is preferred by the State against the order dated 7th December, 1982 passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, hereinafter referred to as 'the Tribunal', setting aside the order dated 20th June, 1980 passed by the Assistant Commissioner of Commercial Taxes (Appeals), Kakinada, as also the revised order of assessment passed by the Commercial Tax Officer, Ramachandrapuram, on 7th May, 1979 against the respondent. 2. The respondent is a firm dealing in jaggery. For the assessment year 1974-75 the Commercial Tax Officer, Ramachandrapuram, by his proceedings dated 4th May, 1975, exempted from sales tax the entire turnover of Rs. 10,10,984.34 relating to sales of jaggery. The Deputy Commissioner of Commercial Taxes, Kakinada, however, initiated proceedings under section 20(2) of the Andhra Pradesh General Sales Tax Act, hereinafter referred to as 'the Act', seeking to revise the order of the Commercial Tax Officer, Ra...
United Steel and Allied Industries Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-28-1988
Reported in: [1988]70STC114(AP)
Y.V. Anjaneyulu, J. 1. These three tax revision cases filed by the same assessee give rise to a common question and it is convenient to dispose them of together. 2. The assessment years involved are 1971-72, 1972-73 and 1973-74. The assessee was a dealer carrying on business in steel fabrications and chemical products at Hyderabad. He was assessed under the Central Sales Tax Act. Along with the returns filed for the three assessment years referred to above, the assessee filed C forms to secure assessment at the concessional rate of tax under the Central Sales Tax Act. By his orders the Commercial Tax Officer completed the assessments accepting the C forms filed by the assessee. We may at this stage mention that the assessee furnished C forms issued by the purchasers of the goods sold to the extent of Rs. 16,67,589, Rs. 19,64,833 and Rs. 14,91,000 respectively for the assessment years 1971-72, 1972-73 and 1973-74. 3. On 23rd February, 1978 the Commercial Tax Officer issued notice propos...
Commissioner of Income-tax Vs. Dredging Corporation of India
Court: Andhra Pradesh
Decided on: Mar-22-1988
Reported in: [1988]174ITR682(AP)
Y.V. Anjaneyulu, J. . At the instance of the Commissioner of Income-tax, the Income-tax Appellate Tribunal, Hyderabad Bench, made this reference under section 256(1) of the Income-tax Act, 1961 (the 'Act' for short). The reference relates to the income-tax assessment year 1977-78 and the assessee is the Dredging Corporation of India Ltd., Visakhapatnam, which is a wholly owned Government of India undertaking. The questions referred for the consideration of this court are : '(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in holding that the Government of India cannot be considered as 'person resident in India' for the purpose of investment allowance under section 32A and relief under section 80J; (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in holding that the ships were not owned by a person resident, in India within the meaning of the Explanation, clause (1),...
Commissioner of Income-tax Vs. Maddi Sudarsanam
Court: Andhra Pradesh
Decided on: Mar-21-1988
Reported in: [1988]174ITR659(AP)
Y.V. Anjaneyulu, J.1. This reference relating to the income-tax assessment year 1979-80 consists of the following two questions referred by the Income-tax Appellate Tribunal at the instance of the Commissioner of Income-tax : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the receipts were not taxable and were exempt under section 10(14) of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the savings of travelling allowance and sitting fees would not. constitute income under section 2(24)(iv) of the Income-tax Act, 1961 ?' 2. It would appear that the assessee was a director of about nine companies. In some companies he was nominated by the Andhra Pradesh State Financial Corporation and in some other companies he was a director on his own. The Income-tax Officer found that out of the travelling expenses and other allowances paid by the companies to the assessee whenever he a...
Commissioner of Income-tax Vs. Investigation and Security Service (Ind ...
Court: Andhra Pradesh
Decided on: Mar-21-1988
Reported in: [1990]182ITR358(AP)
Y.V. Anjaneyulu, J.1. This reference arising under the Income-tax Act, 1961 (for short 'the Act'), relates to the assessment year 1980-81. It is made at the instance of the Commissioner of Income-tax by the Income-tax Appellate Tribunal. The question referred for the consideration of this court is : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in holding that the provision of Rs. 50,000 made by the assessee towards the Employee's State Insurance contribution was an allowable deduction in computing the total income of the assessee for the assessment year 1980-81 ' 2. The assessee is a company incorporated under the Companies Act. For the assessment year 1980-81, the assessee claimed by way of deduction provision of Rs. 50,000 on account of the Employee's State Insurance. It was pointed out that the assessee was disputing that it was not liable to pay the Employees' State Insurance. The Employees' State Insurance Department h...
Commissioner of Income-tax Vs. Shahzada Begum
Court: Andhra Pradesh
Decided on: Mar-21-1988
Reported in: (1988)73CTR(AP)229; [1988]173ITR397(AP)
Y.V. Anjaneyulu, J.1. The Income-tax Appellate Tribunal made this reference under section 256(1) of the Income-tax Act, 1961, in connection with the assessment year 1976-77. The question referred for the consideration of this court is : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in law in holding that the assessee is eligible for exemption under section 54(1) of the Income-tax Act ?' 2. The assessee was the owner of a small house property, admittedly under her self-occupation. She sold this for a consideration of Rs. 38,750 on August 12, 1975. The original cost of the above property was Rs. 15,000 (purchased on December 30, 1969). The assessee claimed that the house property sold was under her self-occupation and that she utilised the proceeds of the house sold for acquiring another house for her self-occupation and, consequently, the capital gain arising on the sale of the residential house was not liable to be taxed under...
Commissioner of Income-tax Vs. Mulkanoor Co-operative Rural Bank Ltd.
Court: Andhra Pradesh
Decided on: Mar-21-1988
Reported in: (1988)73CTR(AP)262; [1988]173ITR629(AP)
Y.V. Anjaneyulu, J.1. This reference made by the Income-tax appellate Tribunal, at the instance of the Commissioner of Income-tax Relates to the assessment years 1977-78, 1978-79 and 1979-80. The following question is referred for the consideration of this court : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that eggs constituted 'agricultural produce', so as to entitle the assessee to exemption in respect of the income from marketing eggs under section 80P(2)(iii)? ' 2. From the statement of the case and other documents on record, we have been able to ascertain that the assessee, which is a co-operative society, carries on business in the distribution of consumable goods apart from rural banking business. One of the items of consumer goods dealt in by the assessee was eggs. In the previous years relevant to the income-tax assessment years 1977-78, 1978-79 and 1979-80, the sales of eggs were of Rs. 9,85,133; Rs....
Daulatram and ors. Vs. Income-tax Officer and anr.
Court: Andhra Pradesh
Decided on: Mar-18-1988
Reported in: [1990]181ITR119(AP)
Seetharam Reddy, J.1. The petitioners, three in number, seek to issue a writ of prohibition prohibiting the Valuation Officer from proceeding further in the matter pursuant to the notice dated August 4, 1984, issued by him. 2. Format : The relevant format in brief is : A four -storeyed building bearing Municipal No. 5-9-30/1 at Basheerbagh, Hyderabad City, constructed during 1979-82, under the co-ownership of Sarvasri Daulat Ram, Ashok Kumar and Smt. Vanita Daulat Ram, the reference of which was made by the Income-tax Officer to the Valuation Officer for due evaluation to assess the income relevant for the assessment year 1983-84, constitutes the subject of this writ petition. 3. On filing of the income-tax return by the assessees-petitioners for the assessment year 1983-84, the Income-tax Officer concerned referred the matter of valuation in respect of the aforesaid building to the Valuation Cell of the Department. The Valuation Officer issued a notice dated December 4, 1982, calling ...
Tungabhadhra Machinery and Tools Ltd. Vs. Union of India (Uoi)
Court: Andhra Pradesh
Decided on: Mar-16-1988
Reported in: 1989(21)LC337(AP); 1988(37)ELT179(AP)
Jeevan Reddy, J.1. These five writ petitions are filed by M/s. Tungabhadhra Machinery and Tools, Ltd., Kurnool, for refund of excise duty which, according to it, was illegally collected from it.2. The petitioner-company has its factory at Gondiparla village in Kurnool District. Its main business is designing, fabricating and erecting machinery. It also undertakes construction of projects on a turn-key basis. The petitioners entered into a contract with Mysore Paper Mills Ltd., Bhadravati, whereunder it undertook to design, fabricate and erect (i) Evaporator Plant, (ii) Blow Tank, and (Hi) Blow Heat Recovery System. It entered into a similar contract with Andhra Pradesh Rayons Ltd., Kamalapuram, for designing, fabricating and erecting (i) Blow Tank, and (ii) Blow Heat Recovery System. The said machinery was to be erected in the respective premises of the two factories. The petitioner says, for the purpose of the said works, it purchased pumps, motors, instruments and valves. It also pur...
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