Andhra Pradesh Court April 1998 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
P.V. Rajgopal and ors. Vs. Union of India and ors.
Court: Andhra Pradesh
Decided on: Apr-21-1998
Reported in: 1998(4)ALD268; [1998]233ITR678(AP)
ORDERT.N.C. Rangarajan, J. 1. This batch of writ petitions relate to the question of deduction of tax at source with reference to the income chargeable under the head 'Salaries'.Pleadings :2. Writ Petition No.27804/1995 has been filed by the Officers in the Research andDevelopment Division of Bharat Heavy Electricals Limited. (A Government of India Undertaking). They obtained House Building Advance from H.D.F.C., L.I.C., and other Financial Institutions in respect of which monthly instalments are deducted from their salary. The difference between the rate of interest charged by the Financial Institutions and the rate of interest at which the House Building loans are generally sanctioned by the Company was reimbursed to the petitioners. On 23-3-1995, the Central Board of Direct Taxes (for short 'C.B.D.T.') informed the Chief Commissioner of Income-tax, Hyderabad that where the employer directly bears a part of the interest burden of the employees by reimbursing a portion of the interest...
Steel Executives Association Vs. Rashtriya Ispat Nigam Ltd.
Court: Andhra Pradesh
Decided on: Apr-21-1998
Reported in: [2000]241ITR20(AP)
T.N.C. Rangarajan, J.1. These four writ petitions seek a direction with reference to the inclusion of a perquisite value in respect of residential accommodation provided by the employer as part of taxable salary income while deducting tax at source.2. Writ Petition No. 4400 of 1996 has been filed by the Steel Executives' Association, Visakhapatnam. The members of the association are the employees of Rashtriya Ispat Nigam Limited (a Government of India undertaking) (for short 'the Nigam'). It is stated that the employees of the Nigam were provided with residential accommodation. Upto April 1, 1990, 10 per cent. of the basic pay of each employee was deducted as the value of the accommodation provided by the employer. Under the memorandum of settlement between the Nigam and recognised trade union arrived at in April, 1990, the rates of house rent charged were brought on par with the rates charged for the Central Government employees under Rule 45-A of the Fundamental Rules and fixed as st...
Commissioner of Income Tax Vs. Mumtaz Yarud Dowla Waqf
Court: Andhra Pradesh
Decided on: Apr-21-1998
Reported in: (1999)153CTR(AP)149
Ms. S. V. Maruthi, J.The following two questions are referred at the instance of the revenue:'(1) Whether, on the facts and in the circumstances of the case, the assessee is entitled to exemption under section 11 of the Income Tax Act, 1961 ?(2) Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is correct in law in holding that the entire interest of Rs. 1,38,368 was not liable to be taxed in the assessment of 1971-72 ?'2. The facts in brief are as follows:The assessee is a waqf. The assessment year is 1971-72 for which the previous year ended by 31-3- 1971. The claim of the assessee is that it is running an educational institution and it derived income therefrom in the accounting year relevant to the assessment year 1971-72 and the said income was exempt from income-tax under section 10(22) of the Income Tax Act. This contention was not accepted in the original assessment. The assessee filed an appeal against the said assessment before the A...
Vemparala Vyaghri Seetarama Sastry and ors. Vs. State of Andhra Prades ...
Court: Andhra Pradesh
Decided on: Apr-20-1998
Reported in: 1998(3)ALD212; 1998(3)ALT10
ORDER1. Orders were issued in the G.O. 1st read above, specifying the circumstances in which ami the procedures to be followed for the acquisition, by the Government of India belonging to the Charitable, Hindu Religious Institutions and Endowments for the purpose of providing house sites to the members of the weaker sections. 2. Further consideration of the matter, the Government have found it necessary to further speed up the procedure involved in acquiring the lands belonging to Religious and Charitable Institutions and Endowments for the purpose of providing house sites to the members of the weaker sections by evolving a method under which the District Collectors concerned may take advance possession of the lands.3. In supersession of the orders issued in the references 1st and 3rd above, the Government hereby authorise the District Collectors to initiate action under the Land Acquisition Act, 1894 to acquire endowments lands, subject to the guidelines in the subsequent paragraphs f...
Badshah Restaurant Vs. Commissioner of Police, Hyderabad
Court: Andhra Pradesh
Decided on: Apr-20-1998
Reported in: 1998(3)ALD346; 1998(3)ALT613; 1998CriLJ4121
ORDER1. The order passed by the Commissioner of Police, Hyderabad city, Hyderabad, in Memo No. L&O;/A3/1394/94, dated 7-2-1998 is impugned in this writ* petition.2. The petitioner herein is a Restaurant and represented by its Proprietor in this proceedings. The proprietor of the petitioner claims very rich experience in running hotel business. The respondent issued on 15-11-1994 'No Objection' letter addressed to the Chief Medical Officer, Municipal Corporation of Hyderabad, for establishment of 'Badshah Restaurant*. In the same manner the Municipal Corporation of Hyderabad has also issued 'No Objection' letter on 28-11-1994. Based upon the said letter the petitioner is stated to have made huge investment in renovating the premises by making some additions and alterations to the existing premises. The petitioner is stated to have made all installations, furniture and fixtures for running of a standard Bar and Restaurant with Orchestra,. Singing and Dancing. The respondent is stated to ...
Vice Chairman and Managing Director, Apsrtc, Mushirabad, Hyd. and ors. ...
Court: Andhra Pradesh
Decided on: Apr-20-1998
Reported in: 1998(4)ALD95
ORDERUmesh Chandra Banerjee, CJ. 1. This writ appeal is directed against an order of learned single Judge wherein the writ petition was allowed on the basis of the decision of this Court in Writ Petition No. 15163 of 1996 and batch dated 29-10-1996. The learned Advocate appearing in support of the appeal strenuously contended that the learned single Judge clearly fell into error in recording that the matter in issue ought to be dealt with in terms of the earlier decision of this Court in Writ Petition No. 15163 of 1996 and batch. It has been contended that the said judgment has no manner of application to the present case and reliance of the earlier judgment of this Court had been totally erroneous.2. The contextual facts depict that the writ petitioner-respondent's father died m theyear 1989 in harness, however. There is a submission of the writ petitioner that immediately after the death of his father, there were several representations and the last of which was made in the year 1995...
Gullipalli Srinivas Vs. Gullipalli Pydithalli
Court: Andhra Pradesh
Decided on: Apr-20-1998
Reported in: 1998(4)ALD143; 1998(4)ALT1; II(1998)DMC438
ORDERMotilal B. Naik, J 1. Husband is the appellant before us, who is aggrieved against the order of the lower Court in OP No.12 of 1994 dated 25-3-1994.2. The appellant/husband had filed the said OP on the file of the Court of Subordinate Judge, Rajahmundry under Section 13 of the Hindu Marriage Act, 1955 seeking to dissolve the marriage between the parties on the ground that the wife had withdrawn from the society of the husband without reasonable grounds. Before the lower Court it was alleged by the appellant/husband that his marriage with the respondent took place on 25-5-1991 at Rajahmundry, that they lived as wife and husband for about seven months without any hiccups and that thereafter she went away to her parents house and stayed back with her parents without any reasons. On this allegation the petition was laid beforethe lower Court seeking divorce by dissolving the marriage between the parties on the ground of desertion.3. The wife, though notice was served on her, failed to...
Commissioner of Income Tax Vs. Mahindra Nissan AllywIn Ltd.
Court: Andhra Pradesh
Decided on: Apr-20-1998
Reported in: [1999]233ITR493(AP); [1999]102TAXMAN162(AP)
Ms. S. V. Maruthi J.This is an application filed under section 256(2) of the Income Tax Act, 1961.2. The facts in brief are as follows :For the assessment year 1989-90, the asessing officer processed the return under section 143(1)(a) and sent an intimation after making an adjustment of Rs. 1,44,386 towards disallowance of guest house expenses and depreciation. Thereafter, the assessing officer noticed that the respondent-assessee had claimed a sum of Rs. 5,74,51,894 as interest on borrowings from financial institutions. He found that the total interest outstanding on 31-3-1989, towards interest accrued and due was Rs.5,94,81,774. Out of this an amount of Rs. 4,01,40,910 due up to 30-6-1988, was funded and the balance was not funded and was outstanding as the amount due to be paid to the financial institutions. He, therefore, issued notice under section 154 and disallowed the interest due and outstanding as on 31-3-1989, pertaining to the assessment year 1989-90 in respect of loans whi...
Sriram Mills and anr. Vs. Union of India and ors.
Court: Andhra Pradesh
Decided on: Apr-19-1998
Reported in: 1998(3)ALD441; 1998(4)ALT207; 1998(61)ECC456
ORDERS.V. Maruthi, J. 1. These seven writ petitions and Criminal Petition are disposed of by a common judgment as the issue involved are common and interconnected.2. These writ petitions are filed for a declaration declaring the action of the respondents in not passing orders permitting surrender of imported raw material to a transferable licence holder as arbitrary, illegal and violative of the provisions of the Foreign Trade (Development and Regulation) Act, 1992 (hereinafter called as the Act) and the Export and Import Policy of the Government of India and for consequential direction to treat the surrender of imported raw material 20-6-95 in accordance with the Export and Import Policy as welt as the Handbook of Procedures and also the provisions of the Act and the Rules impugned thereunder, to further direct the respondents not to take any coercive steps against the petitioners under the Act or the Customs Act pending disposal of the writ petitions.3. The facts in brief in W.P.No.2...
Dhanyamraju Jagannadha Rao and ors. Vs. Thummala Suryakrishna Murthy a ...
Court: Andhra Pradesh
Decided on: Apr-17-1998
Reported in: 1998(4)ALD299; 1998(4)ALT290
ORDER1. The petitioners have challenged the order passed in A.T.A.No.123 of 1987 confirming the order in A.T.C.No.2 of 1981 under the provisions of A.P. (A.A.) Tenancy Act, 1956.2. There is no dispute that petitioners are the landlords of the land which is leasedout under the provisions of the Act to the Respondents 1 and 2. The respondents' tenancy was sought to be terminated on the ground that Section 13 of the Act was not complied with by them inasmuch as they failed to pay the rent for the year 1979-80 within the time stipulated under the provisions of the Act. The petitioners submit that the rent of the schedule land was in the shape of 137.5 bags of paddy to be delivered by Makara Sankranthi of every year i.e., before 15th of January of each year. The respondents in the instant case did not pay the rental for the year 1979-80 within the stipulated period and hence they were liable to be evicted.3. The primary authority as well as the appellate authority considered the evidence le...
- ‹ Prev
- 1
- 2
- 3
- 4
- 6
- 7
- 8
- 9
- 10
- Next ›
- Last »