Gujarat Court June 1981 Judgments
Commissioner of Income-tax, Gujarat Vs. Tensile Steel Ltd.
Court: Gujarat
Decided on: Jun-16-1981
Reported in: [1983]141ITR223(Guj)
Thakkar, J.1. Development rebate at a higher rate is admissible on the manufacture of certain articles under s. 33(1)(b)(B). The articles in respect of which development rebate at a rate higher than the ordinary rate is admissible have been specified in the Fifth Schedule to the I.T. Act of 1961, as it stood at the material time for the assessment years 1971-72 and 1972-73. A manufacturer of an article covered by the entries listed in Schedule V would be entitled to the development rebate at such higher rate. The assessee purchases special steel, subjects it to heat treatment in the course of processing, and manufactures wires as an end-product. The assessee contends that he, as a manufacturer of wires by the aforesaid process, is entitled to development rebate at a higher rate which is admissible to a manufacturer of special steels. The contention has been accepted by the Income-tax Appellate Tribunal. Thereupon : at the instance of the Revenue the following question has been referred...
Tag this Judgment!Divyajit Mehta Vs. S.S. Katara and ors.
Court: Gujarat
Decided on: Jun-16-1981
Reported in: 1983CriLJ315; (1982)2GLR136
S.B. Majmudar, J.1. The petitioner has challenged in this petition under Articles 226 and 227 of the Constitution of India, an order passed by the learned Executive Magistrate, Ahmedabad City calling upon three persons produced before him by the police to furnish bail in the proceedings under Section 107 of the Criminal P. C.2. In order to appreciate the nature of controversy raised for our consideration, it is necessary to glance through a few relevant facts.3. During the recent agitation with respect to reservation of seats in medical colleges, one Narendra Chandrashanker Jha along with one Jayeshbhai Dhanandebhai Shukla and Bharatbhai Arvindbhai Dave was sitting at about 9-30 a. m. on 26-3-1981 at the foot of the statue of Mahatma Gandhi located under the Income-tax cross-roads in the city of Ahmedabad. It was alleged that these three persons were shouting slogans. The police-sub-inspector, Navrangpura police station, who is respondent No. 1 in this petition arrested these three per...
Tag this Judgment!Rajnikant Jeshingbhai Shath and ors. Vs. Rameshchandra Kantilal Bhatt ...
Court: Gujarat
Decided on: Jun-15-1981
Reported in: AIR1982Guj85; (1982)1GLR71
ORDER1. These two landlords' Revision Applications under S. 115 of the Code of Civil Procedure raise important questions concerning the Court's perimeter under S. 11 of the Bombay Rents, Hotel and Lodging House Rates Control Act 1947, (hereinafter called 'the Act'). Amongst others, the principal question which falls for determination is: Where different floors of the same building have been constructed at intervals of a few years and have been let out at such intervals whether the market-value of the land at each letting can be taken into consideration in fixing the standard rent in respect of the concerned premises, and if yes, on what principle should the market-value be determined? The brief facts which are relevant for deciding the aforesaid question of general importance may be stated as under:2. The petitioners are the owners of a parcel of land admeasuring about 1990 square yards bearing Sub-plot No. I/A/I of Final Plot No. 79 of Town Planning Scheme No. 3 (Dariapur-Kazipur) sit...
Tag this Judgment!- ‹ Prev
- 1
- Next ›