Andhra Pradesh Court October 2015 Judgments
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Commissioner of Income-tax, Hyderabad -I Vs. Advanta India Ltd.
Court: Andhra Pradesh
Decided on: Oct-09-2015
G. Chandraiah, J. 1. This appeal is filed by the Revenue under Section 260-A of the Income Tax Act, 1961 (for short, the "the Act"), questioning the order dated 21.02.2003, passed by the Income Tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad, in I.T.A.No.37/Hyd/99, for the assessment year 1995-96, raising the following substantial questions of law for consideration of this Court: (i) "Whether on the facts and in circumstances of the case the Tribunal was correct in law in holding that the payment of technical know-how fee was revenue expenditure and not capital in nature. (ii) Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the expenditure on account of payment of royalty was revenue in nature." The brief facts of the case are that the respondent/assessee was originally incorporated under the name and style of M/s. I.T.C Zeneca Limited and its name was changed to M/s. Advanta India Limited on 30.09.1998. In the course of...
Kasula Surender Reddy and Another Vs. M. Ravinder Reddy and Others
Court: Andhra Pradesh
Decided on: Oct-09-2015
This revision is preferred by respondent Nos.3 and 4 in I.A.No.497 of 2015 moved in O.S.No.305 of 2005 on the file of the Principal District Judge, Ranga Reddy District. Respondent Nos.1 to 4, who are the plaintiffs in the suit have moved I.A.No.497 of 2015 under Order VI Rule 17 C.P.C. for amending the plaint by mentioning land in survey No.172 (Ac.6-10 gts), 174 (Ac.3-20 gts) situate at Mohammed Nagar Village and survey No.505 (RU) (Ac.3-00 gts) and survey No.507/EE (Ac..3-10 gts) situate at Kandukur Village instead of lands in survey Nos.172, 174, 505/RU and 507/NA situate at Mohammed Nagar Village. That application was allowed. Hence, the present revision. O.S.No.305 of 2005 is filed by respondent Nos.1 to 4 herein for specific performance of agreement of sale dated 22.03.2002 by directing the defendants to execute and register the sale deed conveying the suit schedule property in favour of the plaintiffs and to deliver possession of the same and in default the Court may perform th...
A.C. Traders Vs. The State of Andhra Pradesh and Another
Court: Andhra Pradesh
Decided on: Oct-08-2015
Challa Kodanda Ram, J. 1. The Endorsements dated 25.07.2015 passed by the 2nd respondent are questioned in these writ petitions. The petitioner came to be assessed under the CST Act, for the Assessment Years 2008-09 and 2010-11, by the 2nd respondent vide proceedings dated 10.02.2012 and 29.03.2014, respectively. A demand for Rs.20,66,391/- for the Assessment Year 2010-11, and Rs.8,79,285/- for the Assessment Year 2008-09, was raised. 2. A perusal of the Assessment Orders would go to show that, under the CST Act, certain turnovers which have been claimed on account of export as well as inter-State sales have been rejected for granting exemption as the assessee/dealer did not substantiate the same by filing necessary declarations as required under Section 6A read with Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 (Rules, for short). After the Assessment Orders were passed, the petitioner submitted Cdeclaration forms on 10.07.2014 for a turnover of Rs.1,46,78,2...
Guguloth Narsu @ Bhaskar Vs. State of A.P., Rep. by Public Prosecutor
Court: Andhra Pradesh
Decided on: Oct-08-2015
Nooty Ramamohana Rao, J. The sole accused in S.C.No.384 of 2009 on the file of theVI Additional Sessions Judge, Warangal at Mahabubabad who has been convicted for the offence under Section 302 IPC and sentenced to undergo life imprisonment, is the appellant in this appeal. The deceased was the wife of the appellant. At about 16.00 hours on 10.06.2008, it is alleged that the accused poured kerosene over his wife and set fire to her, because of her cries the neighbours came and tried to put off the flames by pouring water on her. Upon receiving the necessary information in that regard, P.W.1, the father of the deceased, P.W.2, the mother and their son went to the house of the deceased and removed her to the Government Hospital at Narsampet by calling for an ambulance and the deceased was later on shifted to Mahatma Gandhi Memorial hospital (M.G.M. Hospital) at Warangal, the General Hospital. While undergoing treatment at the MGM hospital, Warangal, the deceased succumbed to the injuries....
The Commissioner of Customs, Central Excise and Service Tax Vs. M/s. B ...
Court: Andhra Pradesh
Decided on: Oct-08-2015
G. Chandraiah, J. This Central Excise Appeal under Section 35(G) of the Central Excise Act, 1944 is filed at the instance of the Department against the Final Order dated 22.10.2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short the Tribunal ?) by raising the following questions of law for adjudication. i) Whether Cenvat Credit on inputs used in manufacture of exempted goods ?, which is specifically not allowed by the statutory provision vide Rule 6(1) of Cenvat Credit Rules, 2004, can be held as not wrongly taken ?, going by extraneous facts and circumstances, as done by the Hon'ble Tribunal in the instant case? ii) Whether, when it is an admitted and undisputed fact of the case that the Credit taken by the respondents was not eligible to be taken in view of Rule 6(1), the interest liability thereon could be waived by the Hon'ble Tribunal by holding that the Credit was not wrongly taken and disregarding the Hon'ble Supreme Cour...
Hindustan Petroleum Corporation Ltd., represented by its Chief Manager ...
Court: Andhra Pradesh
Decided on: Oct-08-2015
This Writ Petition is filed for a mandamus to declare the proceedings of respondent No.3 in reference No.S.E/O/VJA/SAO/JAO-HT/R2.A3/D.No.616/12, dated 1-7-2012, whereby he has recategorised the electrical connection of the Unit of the petitioner at Vijayawada bearing Consumer Service No.VJA 557 from HT Category-I to HT Category-II, as illegal and arbitrary. Evolution of the petitioner company: The petitioner averred that the Government of India has taken over M/s. Esso Standard Eastern Inc., (a foreign company) under Esso (Acquisition of Undertakings in India) Act 1974, to cater to the needs of public in the country of petroleum products; that in September 1974 the name of the said company was changed to Hindustan Petroleum Corporation Limited (HPCL); that thereafter some more oil companies, including M/s. Caltex Oil Refiding (India) Limited, were taken over and merged with HPCL by the Government of India; and that HPCL is a Government of India Company under Section 617 of the Companie...
NCL Industries Limited, Hyderabad Vs. The Assistant Director of Mines ...
Court: Andhra Pradesh
Decided on: Oct-08-2015
The petitioner company seeks a writ of certiorari to quash the order dated 31.01.2012 passed by the Deputy Secretary, Ministry of Mines, Government of India, in its Revision No.02/18/2009-RC-II and consequently, to allow the said Revision. This Court granted interim suspension of the impugned order on 07.03.2012, subject to the petitioner company depositing a sum of Rs.2,00,000/-. This order was passed relying on DECCAN LIME STONE MINING COMPANY (P) LTD. V/s. ASSISTANT DIRECTOR OF MINES AND GEOLOGY [2004 (1) ALD 265], relating to drawing of samples of the mineral for the purpose of determining royalty, and the earlier deposit of Rs.5,00,000/- made by the petitioner company in response to the demand for payment of Rs.19,71,810/-. The petitioner company was granted a mining lease for limestone over an extent of 45.356 hectares in Sy.No.88 of Mattapally Village and Mandal, Nalgonda District. However, the petitioner company not only mined limestone but also utilized the clay/soil excavated...
The Commissioner of Income Tax Vs. M/s. PLR Projects Pvt. Ltd.
Court: Andhra Pradesh
Decided on: Oct-08-2015
Challa Kodanda Ram, J. This appeal filed by the Revenue under Section 260-A of the Income Tax Act, 1961 (for brevity the Act ?) arises out of the Order dated 12.03.2014 in I.T.A.No. 1079/H/2013 passed by the Income-Tax Appellate Tribunal (for brevity the Tribunal ?), Hyderabad Bench A ?, Hyderabad relating to the assessment year 2007-2008. The following substantial questions of law are said to be arising from the orders of the Tribunal for adjudication: 1. Whether on the facts and circumstances of the case, the Hon'ble ITAT was justified in deleting the disallowance made u/s.40(a)(ia) of the Income Tax Act on payment made to M/s.Kranthi Constructions without deducting tax at source even though it was towards sub-contracting of work of the joint venture? 2. Whether on the facts and circumstances of the case, the Hon'ble ITAT is correct in deleting the disallowance made u/s 40(a)(ia) of the I.T. Act and holding that the insertion of second proviso to Section 40(a)(ia) by Finance Act, 201...
Central Power Distribution Company of Andhra Pradesh Ltd., Rep. by its ...
Court: Andhra Pradesh
Decided on: Oct-07-2015
1. Heard the learned Standing Counsel for petitioners and the learned counsel for second respondent. 2. The facts of the case are that the second respondent filed a complaint before the first respondent stating that it is a HT consumer bearing RRS No.1280 with 33 KV supply with a contracted maximum demand of 1801 KVA. The premises of the second respondent were inspected on 24.12.2010 and the category of the service connection was changed from HT Category-I to HT Category-II. Aggrieved by the same, the second respondent filed C.G.No.1152/2013-14/RANGAREDDY SOUTH CIRCLE before the first respondent. The first respondent, by its order dated 20.12.2013, passed the following order after giving due opportunity to the petitioners herein. The Respondents are directed to consider the complainant company service category under HT-Category-I (Industrial) from 01.06.2011 and to withdraw excess bills raised under HT-Category-II and to adjust the excess amounts paid if any in future bills of the comp...
M.A. Hakeem Vs. TSRTC, Bus Bhavan, Mushirabad and Others
Court: Andhra Pradesh
Decided on: Oct-07-2015
1. Heard Sri A.G. Satyanarayana Rao, learned counsel appearing for the petitioner and Sri N.Vasudeva Reddy, learned Standing Counsel for TSRTC-respondents 1 to 3. 2. The petitioner was a driver in the 1st respondent-Corporation. He was appointed on 12-02-1984. After rendering unblemished service, he retired from service on attaining the age of superannuation on 31-3-2012 from the 3rd respondent-Depot. One Shaik Hussain, Conductor in the respondents-Corporation, obtained House Building Advance (HBA) of Rs.83,300/- while in service. The petitioner and one Mohammed Kareem Pasha, driver, stood as sureties to the said principal borrower. An amount of Rs.16,000/- was recovered from Sk.Hussain towards the principal amount of the HBA by the Corporation. It is submitted by the petitioner that as per the Circulars of the Corporation, if an employee is removed from service, the balance loan amount and interest has to be recovered from the settlement of salary, Gratuity and by disposing of the pro...
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