Gujarat Court December 1975 Judgments
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Commissioner of Income-tax, Gujarat Ii Vs. Amul Transmission Line Hard ...
Court: Gujarat
Decided on: Dec-26-1975
Reported in: [1976]104ITR771(Guj)
T.U. Mehta, J.1. The question involved in this reference is whether at the time of giving effect to the provisions contained in section 80-I of the Income-tax Act, 1961 (which is hereinafter referred to as 'the Act'), deduction of 8% should be made before setting off carried forward losses, carried forward depreciation and carried forward development rebate or after setting off all these items. 2. Short facts of the case giving rise to this reference are as under The respondent-assessee is a private limited company carrying on a priority industry as defined by clause (7) of section 80B of the Act. For the assessment year 1968-69, the total income of the company was assessed at Rs. 1,59,252 (this being the figure of total income as subsequently rectified, the original figure being Rs. 1,57,348). The company carried forward losses from the previous year amounting to Rs. 44,516. It also carried forward development rebate of Rs. 37,416 and depreciation allowance of Rs. 19,560. The total of...
Commissioner of Income-tax, Gujarat Iii Vs. Ambika Mills Ltd.
Court: Gujarat
Decided on: Dec-26-1975
Reported in: [1976]104ITR669(Guj)
Divan, C.J.1. In this matter at the instance of the revenue the following question had been referred to us for our opinion : 'Whether, on the facts and in the circumstance of the case, the co nclusion reached by the Tribunal that the sum of Rs. 92,308 being legal expenses incurred by the assessee was admissible as a revenue deduction is correct in law ?' 2. The facts leading to this reference are as follows. We are concerned with assessment year 1960-61. The assessee is public limited company. It owns three textile mills known as Mills Nos. 1,2 and 3. Mill No. 3 is situated at Board and is known as 'Jagdish Mills'. The relevant previous year was calender year 1959. In the course of the assessment proceedings the assessee-company claimed a deduction of the sum of Rs. 92,308 being expenditure incurred but the assessee towards court expenses and other expenses in connection with liquidation proceedings which the assessee-company had initiated against Lalbhai Trikamlal Mills Ltd. (hereinaf...
Commissioner of Income-tax, Gujarat Ii Vs. Cambay Electric Supply Indu ...
Court: Gujarat
Decided on: Dec-24-1975
Reported in: [1976]104ITR744(Guj)
T.U. Mehta, J.1. This reference raises some interesting, though some what complicated, questions regarding the mode in which and the fund from which deduction of 8% contemplated by section 80E(1) of the Income-tax Act, 1961 (as it stood at the relevant time), should be calculated. 2. Short facts of the case are that the respondent-assessee is an electric supply company working at Compay. The assessment in question relates to the assessment year 1967-68, accounting year for which is the financial year 1966-67. During the course of the assessment of the assessee's income, the question arose as regards the deduction of 8% contemplated by section 80E of the Act. Section 80E, prior to its amendment in the year 1968, stood as under : '80E. Deduction in respect of profits and gains form specified industries in the case of certain companies. - (1) In the case of a company to which this section applies, where the total income (as computed in accordance with the other provisions of this Act) inc...
Commissioner of Income-tax, Gujarat-i Vs. Rashmi Trading
Court: Gujarat
Decided on: Dec-23-1975
Reported in: [1976]103ITR312(Guj)
Divan, C.J.1. In this case, at the instance of the revenue, the following two questions have been referred to us for our opinion by the Tribunal : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the amount of Rs. 42,945 being the sales tax refund was not liable to the taxed in the assessment year 1966-67 (2) Whether, on the facts and in the circumstances of the case, the Tribunal Was right in law in holding that the right to receive sales tax refund arose within the meaning of section 41(1) of the Act, on the date When the judgment of the Gujarat High Court was delivered in the case of Commissioner of Sales Tax v. Sumatilal Popatlal & Company and not on the date when the Sales Tax Officer passed the order of refund ?' 2. The facts leading to this reference are as follows : The assessment year under consideration is 1966-67, the previous year being Samvat year 2021. While processing the assessment for the assessment year 19...
Kanbi Devji Valji Vs. Kanbi Shamji Shivji
Court: Gujarat
Decided on: Dec-23-1975
Reported in: (1977)18GLR309
D.P. Desai, J.1. This revisional application, which arises from an order passed by the Mamlatdar of Bhuj, exercising powers under the Mamlatdars' Courts Act, 1906 (hereafter referred to as 'the Act'), and confirmed in revision by the Deputy Collector, Bhuj, has been referred to this Division Bench by the learned Single Judge, because the learned Judge found conflict between a decision of the Bombay High Court reported as Bhau Mangesh Wagle v. Ahmedbhoy Habibbhoy 8 Bombay Law Reporter, 312 and the decision of a learned Single Judge of this High Court reported as Mukhatyarkhan Ajamkhan v. Usmankhan 14 Gujarat Law Reporter, 607. The dispute referred centres round the question whether in exercising the powers under Section 5(2) of the Act, the Mamlatdar can order removal of the obstruction complained of by the plaintiff before him For this purpose relevant facts may be stated.2. The petitioner in this revisional application is the original defendant against whom proceedings under the Act w...
Narottamdas Mayabhai Shah and ors. Vs. Anubhai Sarabhai Shah and ors.
Court: Gujarat
Decided on: Dec-23-1975
Reported in: (1977)18GLR73
M.P. Thakkar, J.1. If after the cessation of the business activities of a partnership firm (such is the limited question before this Court) some partners carry on a different and separate business in a different name, would they be liable to make over the profits earned by them to the other partners (who made no contribution by investing time-effort or money in the activities) in the context of Clause (b) of Section 16 of the Partnership Act? Can it be said that those who started separate business were carrying on a business of the same nature as and competing with that very firm when the firm had discontinued all its business and was doing no business2. Respondent No. 1 instituted the suit giving rise to the present appeal on November 11, 1966 on the premise that he was a parties in a firm doing business in the name of M/s. Kalyanbhai Anubhai. According to him, the partnership had not been dissolved till the death of his brother (who was also a partner on April 11, 1963. He claimed ac...
Commissioner of Income-tax, Gujrat Vs. Cotton Fabrics Ltd.
Court: Gujarat
Decided on: Dec-22-1975
Reported in: [1976]104ITR233(Guj)
Divan, C.J.1. In this case at the instance of the revenue the following question has been referred to us for our opinion : 'Whether, on the facts and in the circumstance of the case, the Tribunal was right in law in holding that the assessee-company was entitled double income-tax relief under section 91 of the Act in respect of divident income received from the companies in U K ?' 2. Before we deal with the reference proper, it must be pointed out that the title of the reference and all relevant records are required to be corrected in view of an order passed by this High Court on April 7, 1975, in company Petition No. 18 of 1975, Cotton Fabrics Ltd, Baroda, the respondent herein that is, the assessee-company, has been allowed to be merged with Distributors (Baroda) Private Ltd., and the result, therefore, is that after the said order the assessee-company is the Distributors (Baroda) Private Ltd. 'Accordingly, we direct that the cause title of this reference and all relevant papers be c...
State of Gujarat Vs. Mulji Hansraj and ors.
Court: Gujarat
Decided on: Dec-22-1975
Reported in: (1976)17GLR625
A.N. Surti, J.1. These two appeals are directed by the State of Gujarat against the orders of acquittal passed by the Judicial Magistrate, First Class, Kodinar, who acquitted the respondents-accused for the commission of various offences under the Prohibition Act in Summary Cases Nos. 798 and 799 of 1972. It may be mentioned at this stage that the aforesaid two cases before the learned Magistrate were tried together with the consent of the parties, and common evidence was recorded by the learned Magistrate in respect of both the cases.2. It was alleged that Accused No. 1 was guilty of possession and consumption of liquor under Section 66(1)(b) of the Bombay Prohibition Act, 1949 and also under Sections 65(A), 68, 81 and 84 of the said Act. It was alleged that Accused No. 2 was guilty of committing an offence punishable under Section 66(i)(b) for consumption (and not for possession) and also guilty of other offences punishable under Sections 84, 85(1)(3) and 81 of the said Act. It was f...
Aruna Mills Limited Vs. Industrial Tribunal and anr.
Court: Gujarat
Decided on: Dec-20-1975
Reported in: (1976)IILLJ49Guj
Desai, J.1. In this writ application that is challenged is the order of the President of the Industrial Tribunal passed in Appeal (I.C.) No. 18 of 1975, wherein it was held that the order of termination of the respondent's services was a penal one and contrary to the provisions of S. 73 of the Employees' State Insurance Act, 1948 (hereinafter referred to as the Act) and it was ordered his reinstatement in service with full back wages and emoluments available to the post that he was entitled to hold. The petitioner is a public limited company engaged in the business of manufacturing textiles at Ahmedabad. The respondent was working as a junior clerk in the Weaving Department of the petitioner-company. On October 26, 1970, the respondent had requested the salesman of the company for leave on October 27, 28, and 29, 1970. The leave was refused by the sales man on the ground of pressure of work in the department as the mill was to remain closed form October 30, 1970 for 3 days on account o...
Sangar Gagu Dhula Vs. Sangar Abharam Vela and ors.
Court: Gujarat
Decided on: Dec-20-1975
Reported in: (1977)18GLR257
P.D. Desai, J.1. The petitioner is the first defendant, opponents Nos. 3 and 4 are defendants Nos. 2 and 3 and opponents Nos. 1 and 2 are plaintiffs in Civil Suit No. 37 of 1960 on the file of the Court of the Civil Judge, Junior Division, Mandvi. The suit is for partition and separate possession of the one-third share of the plaintiffs in the suit properties which included certain agricultural lands assessed to payment of land revenue. A preliminary decree (Ex. 43) was passed in this suit on September, 15, 1962 inter alia ordering and declaring that the plaintiffs on the one hand and defendants Nos. 1 and 2 on the other had one-half share each in certain suit properties and that the same set of litigants had one-third share each in certain suit agricultural lands assessed to payment of land revenue. The preliminary decree inter alia directed that the case papers be sent to the Collector for partition of the aforesaid agricultural lands in view of Section 54 of the Code of Civil Proced...
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