Gujarat Court April 1988 Judgments
Commissioner of Income-tax Vs. Rajesh Textile Mills Ltd.
Court: Gujarat
Decided on: Apr-30-1988
Reported in: (1988)71CTR(Guj)65; [1988]173ITR179(Guj)
S.B. Majmudar, J.1. At the instance of the Revenue, the following questions have been referred by the Income-tax Appellate Tribunal for our opinion : '1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the Appellate Assistant Commissioner was justified in valuing car perquisites in respect of the car given by the assessees for use to its two directors at Rs 6,000 under section 40(5)(a)(ii) of the Income-tax Act, 1961, and in deleting the addition of Rs. 33,809 out of the total addition of Rs. 39,809 being the actual expenditure incurred by the assessee on account of the motor car given by the assessee for use to its two directors 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the perquisites in respect of the furnished accommodation given by the assessee to its managing directors should be worked out on the basis of the relev...
Tag this Judgment!Gujarat Water Supply and Sewerage Board, Gandhinagar Vs. Unique Erecto ...
Court: Gujarat
Decided on: Apr-29-1988
Reported in: AIR1988Guj233; (1988)2GLR1192
N.B. Patel, J.1. These two appeals are directed against the common order, dt. 17th June, 1986 passed by the learned Civil Judge (S.D.), Ahmedabad (Rural) at Narol whereby he has disposed of Civil Misc. Application No. 231 of 1981 and Civil Misc. Application No. 158 of 1985. By this order, the learned Judge has allowed Civil Misc. Application No. 231 of 1981 (filed by the present respondent) by accepting the award made by the Sole Arbitrator regarding the disputes between the parties arising from two contracts. Civil Misc. Application No. 158 of 1985 (filed by the appellant), urging that the award may be set aside, has been dismissed by the learned Judge. Thus, it is the composite order overruling the objections against the award and the converting of it into the rule of the Court, which is the subject-matter of these two appeals filed by the Gujarat Water Supply and Sewerage Board (to be hereinafter referred to as the Board) against M/s. Unique Erectors (Gujarat) Pvt. Ltd. (to be herei...
Tag this Judgment!Sunil Fulchand Shah Vs. Union of India (Uoi) and ors.
Court: Gujarat
Decided on: Apr-29-1988
Reported in: 1989CriLJ1644; (1988)2GLR1312
J.P. Desai, J.1. | Para 1 x x x x x|.2. Mr. M.G. Karmali who appears for the petitioner drew our attention to ground (vi) of challenge at page 12 of the petition and submitted that no affidavit was filed on behalf of the Central Government in this regard. He submitted that there was nothing on record to show as to what action was taken by the Central Government after the report was submitted by the State Government as required by Section 3(2) of the COFEPOSA and, therefore, the continued detention of the detenu is vitiated. He submitted that the State Government was bound to disclose as to whether along with the report the State Government had forwarded copy of the order of detention, the grounds and documents on the basis of which the impugned order of detention was issued against the detenu and that bulk of the documents is in Gujarati language, while the officer dealing with the matter does not know Gujarati and, therefore, English translation is required to be sent and there is not...
Tag this Judgment!Ghelabhai Popatbhai Tarpara and ors. Vs. Agricultural Produce Market C ...
Court: Gujarat
Decided on: Apr-28-1988
Reported in: (1988)2GLR1425; (1989)ILLJ396Guj
1. Petitioners are Gate Clerks working with respondent No. 1 Committee, who were appointed ad hoc and temporary basis. Their services terminated since the appointment on the post is to be made in accordance with the provisions Recruitment Rules. Petitioners challenge the order of termination and in substance claim 'Deny entry to all others who may stand in queue seeking entry through regular gate and protect our occupation of the seat which we have occupied without going through selection process'. Can such a claim be entertained in a petition under Art. 226 of the Constitution of India Shorn of all verbosity and legal niceties, this in short is the question to be examined in these petitions. 1/A. As common questions of law and facts arise, at the request of and with the consent of the parties, all the three petitions are being disposed of by common judgment and order. 2. Each of the petitioners has been appointed as Gate Clerk on ad hoc basis by respondent No. 1-Agricultural Produce M...
Tag this Judgment!Govindlal Damodarbhai Thakkar Vs. Sales Tax Officer
Court: Gujarat
Decided on: Apr-28-1988
Reported in: (1988)2GLR1115
R.A. Mehta, J.1. The petitioner is the proprietor of Shree Gujarat Oil Mill at Talod in Sabarkantha District and he is a dealer registered under the Sales Tax Act. He has taken that Mill on lease from its owner. The petitioner has not started any manufacturing activity and has done the business of reselling oil purchased as per his say in the petition. The registration as a dealer is with effect from-13-12-1987. On 28-3-1988, there was a raid, search and seizure by the Special Officer of the Enforcement Branch of the Sales Tax Department at the premises of the petitioner.2. As a result of the seizure of the documents, it appeared that the petitioner had paid less Sales Tax as per the monthly returns and challans and thereby the petitioner appeared to evaded the Sales Tax. As per the returns furnished by the petitioner, the turnover of sales was only to the tune of Rs. 1,25,650/- and the tax payable thereon was only Rs. 6,032/- whereas as per the information collected during the seizure...
Tag this Judgment!Shardaben Kantilal Panchal Vs. Lief Insurance Corporation of India
Court: Gujarat
Decided on: Apr-26-1988
Reported in: [1989]66CompCas550(Guj); (1989)1GLR15
A.P. Ravani, J. 1. The petitioner's husband had taken out two policies, each of Rs.50,000. Unfortunately, the petitioner's husband dies. In respect of one policy, the Corporation had accepted the claim under the policy and the amount assured, i.e., Rs.50,000, has been paid to the petitioner. The dispute is with regard to the amount of the other policy. Learned counsel for the petitioner submits that there was no dating back with regard to another policy and the agent of the deceased or the deceased himself never wrote to the Corporation giving consent with regard to the dating back. In these circumstances, the Corporation could never have said that the policy has lapsed. The respondent-Corporation has filed a detailed affidavit-in-reply. In paragraphs 5 and 6 of the affidavit-in-reply, the facts relating to this particular policy have been mentioned. It appears that disputed question of fact do arise in view of the contentions raised in the affidavit-in-reply. One such circumstances ma...
Tag this Judgment!Commissioner of Income-tax Vs. Gautam Sarabhai Trust
Court: Gujarat
Decided on: Apr-26-1988
Reported in: (1988)71CTR(Guj)132; [1988]173ITR216(Guj)
R.C. Mankad, J.1. The assessee is a trust assessed in the status of an association of persons. The assessment year under consideration is 1982-83, the relevant previous year ending on March 31, 1982. The assessee owned l, 512 equity shares ('shares' for short) of Shahibag Entrepreneurs Private Limited ('SEPL' for short) of the face value of Rs. 100 each. Alkapuri Investments Private Limited ('Alkapuri' for short) was a wholly owned subsidiary of SEPL. By an order dated December 22, 1980, passed in Company Petition No. 11 of 1980, under section 394 of the Companies Act, 1956, this court sanctioned a scheme of amalgamation of SEPL with Alkapuri. Under the scheme of amalgamation, which was to come into effect from April 1, 1981, the assessee received the following for each share of SEPL held by it : (i) One share of face value of Rs. 100 and two fractional certificates, each certificate representing a fractional entitlement of 1/10th of one share of Rs. 100 of Alkapuri credited as fully p...
Tag this Judgment!Commissioner of Income-tax Vs. Ambalal Sarabhai Trust No. 3
Court: Gujarat
Decided on: Apr-19-1988
Reported in: (1988)71CTR(Guj)30; [1988]173ITR683(Guj)
S.B. Majmudar, J.1. Three questions have been referred for our opinion in this reference. They read as under : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal has been right in law in holding that the provisions of section 11(1A) of the Income-tax Act, 1961, are applicable and consequently the capital gain resulting from sale of shares is exempt 2. Whether the finding of the Appellate Tribunal that since the assessee had invested part of the consideration on sale of shares in question in bank and the balance was kept with the purchaser in fixed deposit, the assessee could be said to have utilised the whole sale proceeds for acquiring another capital asset is correct in law 3. Whether, on the facts and in the circumstances of the case, the assessee could be said to have in law utilised the whole sale proceeds for acquiring another capital asset so as to exempt it from the charge of capital gains tax resulting on sale of shares in question '. 2. T...
Tag this Judgment!Rupani Spinning Mills Pvt. Ltd. Vs. Union of India (Uoi)
Court: Gujarat
Decided on: Apr-19-1988
Reported in: 1992(60)ELT77(Guj); (1988)2GLR880
A.M. Ahmadi, J.1. Rule. Mrs. Mehta waives service of rule on behalf of the respondents.2. The two petitioning-Companies having textile units are actual users of synthetic rags used in the manufacture of shoddy yarn. In terms of the import policy for the years 1985-88 the petitioning-Companies were entitled to import such synthetic rags under an Open General Licence. The petitioning-Companies placed orders with foreign Companies for the supply of old completely pre-mutilated fumigated synthetic rags. As required by the import policy, the indents placed by the petitioning-Companies were registered with the Textile Commissioner, Bombay. In terms of the indents irrevocable letters of credit were opened, shipments were effected by the foreign suppliers and the description of the goods in the invoices as well as in other shipping documents was stated to be 'old completely pre-mutilated fumigated synthetic rags'. Bills of Entry were filed for clearance of the goods for home consumption. The d...
Tag this Judgment!Commissioner of Income-tax Vs. Insaniyat Trust (Now Merged with Sarabh ...
Court: Gujarat
Decided on: Apr-18-1988
Reported in: (1988)71CTR(Guj)145; [1988]173ITR248(Guj)
R.C. Mankad, J.1. The assessee is a public charitable trust. The assessment year under consideration is 1973-74, the corresponding previous year being the financial year 1972-73 which ended on March 31, 1973. 2. Miss Mrudula Sarabhai donated 89 ordinary shares of M/s. Karamchand Premchand Pvt. Ltd. and 15 ordinary shares of Ahmedabad Manufacturing and Calico Printing Company Limited of the value of Rs. 2,06,592 to the assessee-trust in March, 1972. The assessee-trust received Rs. 3,636 by way of dividend in respect of the said shares in the previous year. One of the questions which arose before the Income-tax Officer in the course of the assessment for the assessment year 1973-74 was whether this dividend income of Rs. 3,636 was exempt from payment of income-tax under section 11 of the Income-tax Act, 1961 ('the Act' for short). The other questions which arose for consideration before the Income-tax Officer in the course of the assessment are not relevant for the purpose of the present...
Tag this Judgment!- ‹ Prev
- 2
- 3
- Next ›
- Last »