Gujarat Court September 1973 Judgments
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Commissioner of Income-tax, Gujarat Iii Vs. Harivadan Tribhovandas
Court: Gujarat
Decided on: Sep-04-1973
Reported in: [1977]106ITR494(Guj)
Divan, C.J.1. In this reference made at the instance of the revenue, the following question has been referred to us by the Income-tax Appellate tribunal : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the case of the respondent was covered under clause (ii) of section 47 of the Income-tax Act, 1961, and, therefore, there was no capital gains made by the respondent liable to tax ?' 2. The facts giving rise to this reference may be shortly stated. The assessee is an individual and the relevant assessment year is 1962-63. Prior to September 11, 1958, or even a short time prior thereto, the assessee was a member of a joint and undivided Hindu family consisting of his father, two wives of his father and two brothers of the assessee and the assessee himself. This Hindu undivided family owned considerable movable and immovable properties. By a partition deed dated September 11, 1958, there was a partition amongst the members of the Hindu u...
The Textile Labour Association, Ahmedabad Vs. the Ahmedabad Mill Owner ...
Court: Gujarat
Decided on: Sep-03-1973
Reported in: (1974)ILLJ1Guj
1. The Textile Labour Association, Ahmedabad, on 21st April, 1961, gave a notice of change desiring privilege, casual and sick leave with wages for the workers employed in the textile industry. The privilege leave asked for was with pay and allowances at the rate of one month for every month of service with a right to accumulate the same for three months. The sick leave asked for was at the rate of one month for each year of service subject to a maximum period of twelve months during the whole service. The casual leave asked for was 15 days with full pay and allowances in a calendar year. In addition, pay in lieu of privilege leave was also asked for under certain circumstances. As the mills did not agree and as conciliation proceedings failed, the reference, being Reference (IC) No. 103 of 1961, came to be made. In the said Reference the Ahmedabad Mill Owners' Association objected to the demand, amongst others, on certain preliminary legal grounds. Those objections were rejected by an...
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