Chennai Court May 1951 Judgments
Commissioner of Income-tax, Excess Profits Tax, Madras Vs. Rama Sugar ...
Court: Chennai
Decided on: May-27-1951
Reported in: AIR1952Mad689; [1952]21ITR191(Mad)
Satyanarayana Rao, J. 1. At the Instance of the Commissioner of Income-tax and Excess Profits Tax, Madras, the Appellate Tribunal referred', to us the following question for our decision. 'Whether, on the facts and in the circumstances of the case the expenditure of Rs. 86, 496 incurred in the purchase, erection and fitting of the-new boiler for replacing the old one was capital expenditure within the meaning of Section 10(2) (xv) of the Indian Income-tax Act, 1922'. The assessee is Sri Rama Sugar Mills Ltd., Bobbili. The company manufactures sugar at two factories owned by it, one at Bobbili and another at Sithanagaram. The machinery for manufacturing sugar included among other things, boilers. The factory at Bobbili owned three boilers which? were used for the manufacture of sugar. During the crushing season which extends nearly for six; months in the year, the factory undoubtedly has to work for 24 hours and during such period two boilers have to be constantly in use. The third boil...
Tag this Judgment!Zynab Bi Alias Bibijan Vs. Mohammad Ghouse Mohideen
Court: Chennai
Decided on: May-17-1951
Reported in: AIR1952Mad284
Krishnaswami Nayudu, J. 1. A Muslim mother of her two infant minor children, a female and a male of the ages of about five and two respectively applies in this petition for custody of her two infants from the Respondent, who is her husband, and the petition is laid under Section 25, Guardians and Wards Act. Parties were married on 14-12-1941 and have four children, Mumtazurnisa aged about seven years, Ghiasunnisa aged about five years, Jameelunnisa aged about three years, and Ravoofuddin aged about one year and ten months. Ghiasunnisa and Bavoofuddin are the minors concerned in this petition. The said minor children are admittedly at present in the custody of the Respondent, the other two Mumtazunnisa and Jameelunnisa being with the petitioner. The petitioner was living with the respondent till about two months after the birth of the minor boy, Bavoofuddin, and it is stated by the petitioner that for about two years after the marriage there have been some disputes between the husband a...
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