Gujarat Court October 1980 Judgments
Commissioner of Income-tax, Gujrat-i Vs. City of Ahmedabad Spg. and Mf ...
Court: Gujarat
Decided on: Oct-30-1980
Reported in: [1981]129ITR507(Guj)
Majmudar, J. 1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'C', as per the direction of this court in Income-tax Application No. 85 of 1975, decided on 17th November, 1975, has referred three questions of law for our opinion at the instance of the Commissioner of Income-tax, Gujrat-I. The said three questions are as under : '(1) Whether, on the facts and in the circumstances of the case, before arriving at the finding as to whether the expenditure was incurred in course of business or not, the Tribunal was right in law in allowing the deduction of Rs. 33,467 to the assesse (2) Whether, the finding of the Tribunal that the entire expenditure of Rs. 40,323 was allowable as business expenditure is based on no evidence or without any materials on record or perverse in la (3) Whether the observations of the Tribunal that it was not the case of the revenue that the said expenditure did not relate to the business of the assessee are without any evidence or material on record and con...
Tag this Judgment!Commissioner of Income-tax, Gujarat-ii Vs. Alembic Chemical Works Co. ...
Court: Gujarat
Decided on: Oct-30-1980
Reported in: [1982]133ITR578(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 circumstances of the case, the deductions allowed to the assessee under Chapter VI-A of the Income-tax Act amount to deductions from total income or are income, profits or gains not includible in the total income as contemplated in rule 4 of the Second Schedule of the Companies (Profits) Surtax Act, 1964 ?' 2. We are concerned in the case with the assessment years 1969-70 and 1970-71. for the purpose of Companies (Profits) Surtax Act, 1964 (hereinafter referred to as 'the Act'), the ITO worked out the gross total income for the year 1969-70 at Rs. 97,3,682. The assessee was entitled to relief under chap. VI-A of the I. T. Act and the total amount of such relief came to Rs. 4,22,391. Hence, the total income, after deductions under Chap. VI-A came to Rs. 93,11,291. 3. Under the provisions of the Act, the assessee is entitled to st...
Tag this Judgment!Dr. Kusum K. Bhatt Vs. Gujarat University
Court: Gujarat
Decided on: Oct-30-1980
Reported in: (1980)2GLR485
S.H. Sheth, J.1. Mr. Nanavaty who appears on behalf of the petitioner has raised those very contentions before us. The first contention which he has raised is that the selection committee was under an obligation to state reasons for the recommendations which it made and that in so far as the selection committee did not state reasons in support of the recommendations which it made, Clauses (2), (3) and (4) of Statute 12 in the Second Schedule to the Gujarat University Act, 1949, were violated. According to him, therefore, the recommendations made by the selection committee were void and of no consequence.2. In order to appreciate the contention which Mr. Nanavaty has raised, it is necessary first to turn to Section 47 of the Gujarat University Act, 1949, which is hereinafter referred to as 'the Act' for the sake of brevity. It, inter alia, provides that 'there shall be Committee for selection of different classes of full-time teachers of the University including tutors and demonstrators...
Tag this Judgment!M.S. University of Baroda Vs. Sitaram Bhanu Maharaj Shirgavkar and ors ...
Court: Gujarat
Decided on: Oct-27-1980
Reported in: (1980)2GLR544
S.L. Talati, J.1. All the three appeals are directed against one judgment delivered by the learned Assistant Judge, Baroda on 16th September, 1974 in Miscellaneous Application No. 187 of 1971. The facts which gave rise to this litigation may be briefly stated as under:2. One Purshottam Sadashiv Deuskar of Baroda died on 16-3-1961. He had executed a registered Will, dated 14-7-1958. The litigation started when the three applicants of Miscellaneous Application No. 187 of 1971 filed Miscellaneous Civil Application No. 150 of 1961 in the Court of the Civil Judge (S.D.), Baroda for obtaining probate with Will annexed or succession certificate in respect of the estate of the deceased basing their claim on the Will, dated 25-4-1954 made by the deceased. That application was opposed by one Laxmi who had appeared in response to the public notice issued by the Court. She was sister of deceased Purshottam Deuskar, She has also now expired. Opponent no. 1 had also appeared in these proceedings and...
Tag this Judgment!Smt. Sonbai Pethalji Vs. State of Gujarat and anr.
Court: Gujarat
Decided on: Oct-24-1980
Reported in: (1980)2GLR530
S.H. Sheth, J.1. This group of 26 cases consists of 25 writ petitions and one Letters Patent Appeal. In all these cases, common questions of law arise. They are, therefore, decided by common judgment. The writ petition out of which Letters Patent Appeal No. 62 of 1978 arise was dismissed by the learned Single Judge. In that petition also, the questions which were raised are the questions raised now before us.2. The petitioners in all these cases are holders of quarry leases granted to them by the State Government under Gujarat Minor Mineral Rules, 1966. These rules have been made by the State Government in exercise of the power conferred upon it by Section 15 of the Mines and Minerals (Regulation and Development) Act, 1957. Under the leases granted to the petitioners, the petitioners are liable to pay dead rent in respect of the area leased out of them for the purpose of excavation of minor minerals. The rates at which dead rent was prescribed prior to March 26,1979 were much lower tha...
Tag this Judgment!Commissioner of Income-tax, Gujarat-i Vs. Ahmedabad Keiser-e-hind Mill ...
Court: Gujarat
Decided on: Oct-23-1980
Reported in: [1981]128ITR486(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 : (i) Whether, on the facts and in the circumstances of the case, the Appellate Assistant Commissioner had erred in law in entertaining the additional ground when it was not raised earlier before the Income-tax Officer about the allowance of rebate on export profit at 2% on the export sales made by the assessee during the relevant years ?' 2. The assessment year under reference is assessment year 1965-66. The assessee is a limited company and is engaged in the manufacture of cotton textiles. Against the order of assessment for assessment years 1964-65 and 1965-66, the assessee preferred appeals to the AAC and in the course of those appeals it was claimed that the assessee was entitled to rebate at two per cent. on the export sales made by the assessee during the concerned previous year. It was submitted on behalf of the assessee before the AAC that the ground relat...
Tag this Judgment!Balapur Vibhag Jungle Kamdar Mandali Ltd. Vs. Commissioner of Income-t ...
Court: Gujarat
Decided on: Oct-22-1980
Reported in: (1982)22CTR(Guj)214; [1982]135ITR91(Guj)
MAJMUDAR J. - The Income-tax Tribunal, Ahmedabad Bench C, has referred the following question of law, at the instance of the assessee, for our opinion under s. 256(1) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that in spite of the consistent way in which the assessments were framed in respect of continuing business, a different view could be taken in a subsequent year if the earlier view was found to be incorrect ?'In order to bring out the real controversy between the parties, it is necessary to reframe the question and the question as reframed will be :'Whether the Tribunal was right in law in holding that though the value of the closing stock-in-trade for the relevant previous year was shown at the market rate and 80% thereof was shown as the share payable to the Government as entered in the books of the account of the assessee Mandli on the basis of the estimated value, and by the time the ITO c...
Tag this Judgment!Dhoraji Engg. Works Vs. Regional Provident Fund Commr.
Court: Gujarat
Decided on: Oct-16-1980
Reported in: (1980)2GLR461
S.H. Sheth, J.1. This petition has been filed by two partnership firms. Dhoraji Engineering Works is petitioner No. 1. Dhoraji Mechanical Works is petitioner No. 2. Both are carrying on their manufacturing business at Rajkot. Petitioner No. 1 firm was constituted in 1965. It has been manufacturing diesel oil engines and their spare-parts. The petitioners allege that petitioner No. 1 has been employing less than 19 workers. However, with effect from 1st March 1975, petitioner No. 1 was voluntarily adopted the Provindent Fund Scheme. Petitioner No. 2, another partnership firm, was constituted in 1968. It is also engaged in manufacturing diesel oil engines. In addition, it is trading in diesel oil engines and its parts. The diesel oil engines and its parts in which petitioner No. 2 has been trading are purchased by it from petitioner No. 1-firm. Both the firms have been separately registered under the Partnership Act, are separately assessed for the purpose of income-tax and sales-lax and...
Tag this Judgment!Commissioner of Income-tax, Gujarat-i Vs. Chhotabhai Jethabhai Patel T ...
Court: Gujarat
Decided on: Oct-15-1980
Reported in: (1981)21CTR(Guj)15; [1981]128ITR702(Guj)
Divan, C.J.1. In this case, the following two questions have been referred to us at the instance of the revenue : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the expenditure of Rs. 32,245 incurred by the assessee by way of contribution to the provident fund, before the date of recognition, is an allowable deduction under the provisions of section 37 of the Income-tax Act, 1961 (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in allowing the claim of the assessee in respect of payment of gratuity on the basis of 12 months' salary last drawn under the provisions of section 37 of the Income-tax Act, 1961 ?' The third question which has been referred to us at the instance of the assessee is : '(3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in not allowing the entire payment of gratuity under section 28 and/or under section 37 ?' 2. The fac...
Tag this Judgment!Commissioner of Income-tax, Gujarat-ii Vs. Vac Met Corporation P., Ltd ...
Court: Gujarat
Decided on: Oct-14-1980
Reported in: [1981]127ITR676(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 circumstances of the case, the tribunal was right in law in holding that there was no error apparent on the face of the record of the original assessments for the assessment years in question and, therefore, the orders passed by the Income-tax Officer under section 154 were not justified ?' 2. The assessment years under consideration are six years, 1963-64 to 1968-69. The assessee before us is a private limited company and the assessee acquired certain machineries under what was called hire purchase agreement from the National Small Scale Industries Corporation. In the original assessment orders, depreciation and development rebate had been allowed on these assets acquired under the hire purchase agreement. Thereafter, proceeding were started for rectification under s. 154 proposing to withdraw the depreciation and development re...
Tag this Judgment!- ‹ Prev
- 2
- 3
- Next ›
- Last »