Gujarat Court May 1981 Judgments
Ahmedabad Manufacturing and Calico Printing Co. Ltd. Vs. Commissioner ...
Court: Gujarat
Decided on: May-06-1981
Reported in: (1981)25CTR(Guj)263
Mankad, J. 1. The assessee, a public limited company, is engaged in the manufacrture of cotton textiles at Ahmedabad. The assessee-company effected exports out of India of various products manufactured by it during the previous years relevant to the assessment years 1964-65 and 1965-66. It claimed the benefit of deduction admissible to assessees whose total income includes any profits or gains derived from exports under s. 2(5)(a)(i) of the Finance Act, 1964, for the assessment year 1964-65 and under s. 2(5)(a)(i) of the Finance Act, 1965, for the assessment year 1965-66. Both these provisions are in identical terms. The question which is raised in these references is whether the assessee-company is entitled to claim such deduction or rebate, even though the assessee-company, which has not maintained separate accounts pertaining to the export business, is unable to establish that the export business resulted in any profit whatsoever. The Income-tax Appellate Tribunal (hereinafter refer...
Tag this Judgment!Ahmedabad Manufacturing and Calico Printing Co. Ltd. Vs. Commissioner ...
Court: Gujarat
Decided on: May-06-1981
Reported in: (1982)25CTR(Guj)263; [1982]137ITR616(Guj)
MANKAD J. - The assessee, a public limited company, is engaged in the manufacrture of cotton textiles at Ahmedabad. The assessee-company effected exports out of India of various products manufactured by it during the previous years relevant to the assessment years 1964-65 and 1965-66. It claimed the benefit of deduction admissible to assessees whose total income includes any profits or gains derived from exports under s. 2(5)(a)(i) of the Finance Act, 1964, for the assessment year 1964-65 and under s. 2(5)(a)(i) of the Finance Act, 1965, for the assessment year 1965-66. Both these provisions are in identical terms. The question which is raised in these references is whether the assessee-company is entitled to claim such deduction or rebate, even though the assessee-company, which has not maintained separate accounts pertaining to the export business, is unable to establish that the export business resulted in any profit whatsoever. The Income-tax Appellate Tribunal (hereinafter referre...
Tag this Judgment!Prabhudas Thakkar College of Arts and ors. Vs. State
Court: Gujarat
Decided on: May-05-1981
Reported in: (1982)1GLR701
B.K. Mehta, J.1. This petition under Article 226 of the Constitution of India, at the instance of Swami Bhagvadacharyaji Education Trust, which owns and manages Prabhudas Thakkar College of Arts, is unfortunately second round of litigation in the matter of obtained affiliation for the Commerce college which the trust wants to start. The affiliation is sought under the Gujarat University Act, 1949. The petitioner-trust started the college in the year 1963 when it had two faculties of Arts and Science. The Science faculty was required to be closed down since its economy did not permit its viability with the result that there is only one Arts faculty in the petitioner-trust college. After the introduction of the new pattern of education, which is known as 10 + 2 + 3, the Pre-university Arts division was closed down and was handed over to Higher Secondary schools. The present trend of admissions indicate that students are desirous of joining Commerce college reducing the numbers of aspiran...
Tag this Judgment!Thacker Naranji Pradhan Vs. Shops Inspector, Gandhidham Municipality a ...
Court: Gujarat
Decided on: May-05-1981
Reported in: (1982)1GLR32
S.L. Talati, J.1. The petitioner was an accused person in Criminal 'Case No. 1763 of 1979 in the Court of the Judicial Magistrate, First Class, Gandhidham-Kutch. In that case complaint was filed against him, that when shop Inspector of Gandhidham Municipality, visited his cabin where he was carrying on business of Sweets and Farsan on 27-7-79, it was found that he had not exhibited a notice stating that a particular day will be a weekly holiday and further that he bad not submitted annual list of holidays and thus contravened the provisions of Section 18(1) of the Bombay Shops and Establishments Act, 1948. Ultimately, the learned Judicial Magistrate, First Class, Gandhidham-Kutch, held the accused guilty for an offence punishable under Section 18(1) of the Bombay Shops and Establishments Act, 1948 (herein after referred to as the Act) and sentenced him to pay a fine of Rs. 75/-, in default of payment of fine to suffer simple imprisonment for 8 days. That conviction came to be confirmed...
Tag this Judgment!Sadgunaben Amrutlal and Ors. Vs. the Employees' State Insurance Corpor ...
Court: Gujarat
Decided on: May-05-1981
Reported in: (1981)22GLR773
M.P. Thakkar, J.1. Is the 'notional extension' theory evolved by the Courts for determining whether the injuries sustained by a workman were sustained in the course of and out of employment, in order to do substantial justice really speaking merely 'notional'? Or is it real, rational, and effective? And on the answer to this question depends the fate of the widow, five (daughters (four of whom are minors) and minor son of deceased Amrutlal Chunilal, a workman employed as a jobber in the Aruna Mills Company Limited, Ahmedabad, who died on the morning of December 24, 1975. The circumstances in which Amrutlal died as also the relevant provisions of the Employees' State Insurance Act, 1948 (hereinafter referred to as the 'Act'), particularly Sub-section (8) of Section 2 of the Act containing definition of 'employment injury' will have to be interpreted in order to do so. The claim of the dependents of the deceased who instituted an application under Section 77 of the Act for appropriate be...
Tag this Judgment!Commissioner of Income-tax, Gujarat-i Vs. Kartikey V. Sarabhai
Court: Gujarat
Decided on: May-04-1981
Reported in: (1981)24CTR(Guj)184; [1981]131ITR42(Guj)
Thakkar, J.1. The four pillars on which the approach bridge to taxation matter is build are : (1) Not a rupee more than is legitimately due. But so also not a rupee less than is so due lest the burden of one who is really liable is not shifted on to the shoulders of others. (2) No avoidable hardship or inconvenience to the small taxpayer and a sympathetic handling in respect of his unintentional faults and failing of an essentially technical character. But an unyielding unindulgent approach in accordance with the letter-cum-spirit of the law in dealing with assessees with an inclination to avoid tax by means subtle or crude. (a) A pragmatic interpretation of law and facts informed with the anxiety not to violate common sense or the spirit of the law which does not encourage circumvention by over-smart manipulations designed to hoodwink the law in substance while showing excessive regard for the outer form. (4) A balanced rope-walker's stance. 2. Commonsense as also the letter and the...
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