Gujarat Court November 1975 Judgments
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Commissioner of Income-tax, Gujarat Ii Vs. Patel Brothers and Co. Ltd.
Court: Gujarat
Decided on: Nov-12-1975
Reported in: [1977]106ITR424(Guj)
B.K. Mehta, J.1. Since the question referred to us in both these references are identical, we intend to dispose of both these references by this common judgment. 2. In Income-tax Reference No. 151 of 1974, the relevant assessment years are 1969-70 to 1971-72, the corresponding previous years being the years ending on September 30, 1968, September 30, 1969, and September 30, 1970, respectively. The assessee-company is a limited company. The assessee-company provides meals to its workers as well as to the workers of its associates firm carrying on business under the name and style of Patel Brothers Oil Mills. It is an admitted position that the farmers come to deliver goods such as cotton, groundnut, rice and pulses to the assessee-company and it is claimed by the assessee-company that as a course of its business it is customary and out of commercial expediency it was necessary for it to provide meals to its farmer customers. The assessee-company on that count, therefore, claimed kitchen...
Commissioner of Income-tax, Gujarat-iii Vs. Thobhandas Jivanlal Gajjar
Court: Gujarat
Decided on: Nov-12-1975
Reported in: [1977]109ITR296(Guj)
B.K. Mehta, J. 1. Shortly stated, the facts leading to these two references are as under : The relevant assessment years are 1957-58 and 1958-59. The assessee of Income-tax Reference No. 208 of 1974 is a building contractor and he undertakes construction works of the Government and semi-Government bodies. For the assessment year 1957-58, he had undertaken the construction works which are broadly known as 'N' group and 'B' group works. He also entered into a sub-contract with M/s. Allied Construction Co., for the construction work known as 'O' group work. Assessee, Thobhandas J. Gajjar, of Income-tax Reference No. 45 of 1974 was also carrying on the business of construction works in partnership under the name and style of M/s. Gajjar & Company, and he entered into a contract with the erstwhile Bombay Housing Board for purposes of constructing 2,136 tenements at Bapunagar, Ahmedabad, in February, 1955. The contract was entered into with the Housing Board in the name of Pravin Constructio...
The Commissioner of Income-tax, Gujarat-iii, Ahmedabad Vs. M/S. Sercon ...
Court: Gujarat
Decided on: Nov-12-1975
Reported in: (1976)5CTR(Guj)187
B. K. Mehta, J. - The facts giving rise to this reference need be stated so as to appreciate the rival contentions urged on behalf of the parties on the questions referred to us.2. The relevant assessment year is 1965-66 and the corresponding previous year is the financial year ending 31st March 1965. It is a common ground that the assessee-Company is a trading Company. A question arose in the course of the proceedings of assessment of the said year as to whether the Income-tax Act, 1961. He could have justifiably made the order, provided the accumulated profits and reserves representing accumulated past profits exceeded the aggregate of the paid up capital of the Company and any loan capital which is the property of the shareholders. According to the Income-tax Officer, the accumulated profits and reserves representing accumulation of past profits amounted to Rs. 8,02,692/- while the paid up capital amounted to Rs. 7,00,149/-. It was contended on behalf of the assessee before the Inco...
Commissioner of Income-tax, Gujarat Vs. Mihir Textiles Ltd.
Court: Gujarat
Decided on: Nov-11-1975
Reported in: [1976]104ITR167(Guj)
Divan, C.J.1. In this case, at the instance of the revenue, the following four questions have been referred to us by the Tribunal : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the payment of betterment charges to the Ahmedabad Municipal Corporation under the provisions of the Town Planning Act, 1954, made by the assessee was allowable as deduction under section 37 of the Income-tax Act (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law was allowable that the penalty of Rs. 9,700 paid for infringement of customs laws was allowable as business expenditure (3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the payment of damages for delay in payment of provident fund contribution was allowable as business expenditure (4) Whether, on the facts and in the circumstances of the case, the Tribunal was justified i...
Addl. Commissioner of Income-tax, Gujarat Vs. Rohit Mills Ltd.
Court: Gujarat
Decided on: Nov-10-1975
Reported in: [1976]104ITR132(Guj)
T.U. Mehta, J.1. In all these five matters, the question which is referred to us by the Tribunal is as under : 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in finding that the payment of the betterment charges to the Ahmedabad Municipal Corporation under the provisions of the Town Planning Act, 1954, made by the assessee was allowable as a deduction under section 37 of the Income-tax Act, 1961 ?' 2. For the sake of convenience, we shall refer to the facts of only one case, which is covered by Reference No. 9/74, and which relates to the assessee, Rohit Mills Ltd., Ahmedabad. In that case, the year of assessment with which we are concerned is 1962-63. The question relates to the admissibility or otherwise of the payment which is made by the assessee under section 66 of the Bombay Town Planning Act, 1954, which is hereinafter referred to as 'the Act' as contribution towards the costs of town planning scheme. The facts of the case show that ...
Additional Commissioner of Income-tax, Gujarat Vs. Rustam Jehangir Vak ...
Court: Gujarat
Decided on: Nov-07-1975
Reported in: [1976]103ITR298(Guj)
Divan, C.J.1. In both these cases the Tribunal, at the instance of the revenue, has referred identical questions of law. As a matter of fact, the Tribunal first decided the case out of which Income-tax Reference No. 14 of 1974 arises and having decided that matter, the Tribunal proceeded to follow that decision in the matter out of which Income-tax Reference No. 16 of 1974 arises. The identical questions have been thereafter referred to us for our decision. The questions are : '(1) Whether the payment made to the Textile Commissioner by the assessee for contravention of the directions given by the Textile Commissioner was in the nature of penalty and not incidental to the carrying on of the assessee's business (2) Whether, on the facts and in the circumstances of the case, the payment of Rs. 91,387 made to the Textile Commissioner under the provisions of clause 21-C(1)(b) of the Textile Commissioner under the provisions of clause 21-C(1)(b) of the Cotton Textiles (Control) Order, 1968...
The State of Gujarat Vs. Hirasing Kesarising Solanki
Court: Gujarat
Decided on: Nov-06-1975
Reported in: 1977CriLJ104; (1976)GLR844
ORDERA.N. Surti, J.1. This Criminal Application is directed against the judgment and order passed by the learned Sessions Judge, Baroda in Criminal Revision Application' No. 51 of 1975 filed by the State for cancelling a bail order passed in favour of the present opponent by the learned Judicial Magistrate, First Class, IIIrd Court, Baroda in Bajva Police Station C.R.III-199/75.2. A few relevant facts giving rise to the present petition may be stated in brief:3. The opponent P.S.I. along with some others are accused for the commission of offences' punishable under Sections 395, 420 and 120B of the Indian Penal Code. It was the prosecution case that on the day in question the opponent who was working as the P.S.I. at Natar Police Station, took the assistance of two police constables, abused his position of the Sub-Inspector of Police and formed a conspiracy of cheating certain persons. It was further alleged by the prosecution that at the nick of time, when his collaborators were engage...
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