Gujarat Court August 1991 Judgments
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Commissioner of Income-tax Vs. Alembic Glass Industries Ltd.
Court: Gujarat
Decided on: Aug-12-1991
Reported in: [1992]194ITR438(Guj)
R.C. Mankad, J.1. The assessee is a public limited company engaged in the business of manufacture and sale of glassware and glass bottles. It has factories at Baroda and Bangalore. The Bangalore factory is known as 'Whitefield Factory'. The said factory at Bangalore has two plants styled Unit No. 1 and Unit No. 2. The controversy involved in the present reference concerns only Unit No. 1 at Bangalore. The assessee was allowed relief under section 80J of the Income-tax Act, 1961 ('the Act' for short), in the earlier years. There was shortfall or deficiency referred to in sub-section (3) of section 80J in the earlier years, which had been carried forward. In the year under reference, i.e., the assessment year 1972-73, the assessee, inter alia, claimed set off of the deficiency of the earlier years. The controversy involved in the present reference is with regard to the set off of the deficiency in respect of Unit No. 1 at Bangalore. The assessee's claim was rejected by the Income-tax Off...
Alembic Glass Industries Ltd. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Aug-12-1991
Reported in: [1994]205ITR200(Guj)
R.K. Abichandani, J.1. The assessee, a public limited company, in its returns for the assessment years 1972-73 and 1973-74, claimed deduction of remuneration paid to the directors, besides directors' fees and committee board's meetings fees. The Income-tax Officer held that the ceiling of Rs. 72,000 prescribed under the provisions of section 40(c)(i)(A) of the Income-tax Act, 1961 (hereinafter referred to as 'the said Act'), applied with reference to the remuneration as well as fees of the directors' and committee meetings paid by the company to the directors. He, therefore, disallowed a sum of Rs. 31,500 in all for the assessment year 1972-73 and a sum of Rs. 31,500 in all for the assessment year 1972-73 and a sum or Rs. 28,000 for the assessment year 1973-74. In the appeals filed before the Appellate Assistant Commissioner, he took the view that the directors fees and committee meeting fees were not covered by the expression 'remuneration or a benefit or an amenity' within the meanin...
Vestabhai Madhubhai Machhi (Mitna) Vs. Tarachand Vestabhai Machhi and ...
Court: Gujarat
Decided on: Aug-12-1991
Reported in: (1992)1GLR629
B.J. Shethna, J.1. This application is filed by the petitioner against the impugned order dt. 6-3-1991 passed by the learned Civil Judge (J.D.), Umargaon by which an application Exh. 32 filed in Regular Civil Suit No. 74 of 1989 filed by the petitioner-plaintiff came to be rejected. In this case the petitioner, is an unfortunate father of 4 able bodied sons, i.e., the respondents herein, who had to file the above mentioned suit against his sons and obtained an ex-parte injunction from the Court of the learned Civil Judge in terms of para 8(1) of application Exh. 5 upto 10-1-1990 which came to be extended from time to time. However, when application Exh. 5 came up for hearing on 12-5-1990, neither the plaintiff nor his Advocate remained present. Therefore, in the absence of any application to extend the interim relief granted earlier, the learned Judge did not extend the interim relief and passed an order that the interim relief granted earlier came to an end automatically. Thereafter, ...
Surat Art Silk Cloth Mfrs. Association Vs. Union of India
Court: Gujarat
Decided on: Aug-09-1991
Reported in: 1993(42)ECC41; 1993LC495(Gujarat); 1992(60)ELT82(Guj)
A.N. Divecha, J.1. What is challenged in this petition presumably under Article 226 of the Constitution of India is the levy of additional duty in the sum of Rs. 7,25,097.89 ps. on synthetic yarn imported in India by the petitioners prior to 4th October 1978 and deposited by them in their private bonded warehouse. The petitioners have claimed refund thereof seeking declaration that such synthetic yarn was not liable to such additional duty. 2. It may be proper to look at certain facts for the purpose of resolving the controversies involved in this petition : The first petitioner claims to be an Association registered as a Company under the Companies Act, 1956. It claims to have about 1,500 small weavers of art-silk cloth as its members. It claims to cater to the needs of raw materials required for its member units. The second petitioner claims to be its Chairman and vitally connected and interested in the affairs of the first petitioner. Under the Import Trade Control Policy, the Centr...
Brigadier M.C. Dadwal (Retd.) and anr. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Aug-09-1991
Reported in: (1993)2GLR1736
R.K. Abichandani, J.1. The petitioners seek to challenge the impugned order dated Feb. 8, 1980 passed by the Government under Section 211 of the Bombay Land Revenue Code canceling the order dated 10th April, 1970 of the Collector, Panchmahals granting the disputed lands to the petitioners and directing the possession to be resumed by the Collector.2. The record discloses that on March 3,1969, the petitioners made applications to the Government for allotment of waste land for cultivation. The petitioner No. 1 in his application Annexure A sent to the Collector, Ahmedabad, had indicated that he wanted to cultivate the land after his retirement and that he should therefore be allotted 16 acres of land in Sanand Taluka in accordance with the policy of the State Government of allotting waste land to Army personnel for cultivation. The petitioner No. 2 also simultaneously made an application to the Collector, Ahmedabad, for getting 16 acres of land in Sanand Taluka in accordance with the sai...
Bhavnagar Electricity Co. Ltd. Vs. Union of India
Court: Gujarat
Decided on: Aug-08-1991
Reported in: 1995(76)ELT565(Guj)
ORDERM.B. Shah, J.1. By the Order dated 21st July, 1981 the Assistant Collector, Central Excise, Bhavnagar, rejected the application of the Bhavnagar Electricity Co. Ltd., Bhavnagar (petitioner) for claim of deduction of 0-75 p. per tin while determining the value of the excisable goods as the petitioner was paying 0-75 p. per tin as commission to two wholesale dealers. That order is produced at Annexure '1-4' to the petition. 2. By the Order dated 26th June, 1981 (Annexure 'G'), the Assistant Collector, Central Excise, Bhavnagar, rejected the petitioner's application not to include the value of the tin containers in assessable value of vegetable products on the ground that the packing or putting vegetable product in tin containers could not be said to be process incidental or ancillary to the completion of manufactured product. It was rejected on the basis of Section 4(4)(d)(i) of the Central Excises and Salt Act, 1944 as there was no understanding between the manufacturer and the cus...
Govindbhai Dipaji Soni @ Chandubhai Dipaji Soni Vs. State of Gujarat a ...
Court: Gujarat
Decided on: Aug-08-1991
Reported in: (1992)1GLR240
B.S. Kapadia, J.1. The petitioner-Govindbhai Dipaji Soni alias Chandubhai Dipaji Soni has filed this petition for a writ, order or direction quashing and setting aside the impugned order of detention (Annexure-A) to the petition) and for a other direction of releasing the petitioner forthwith.2. The detention order dated 27-9-1990 was passed by the second respondent under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act with a view to preventing the petitioner from dealing in smuggled goods otherwise than by engaging in transporting or concealing or keeping smuggled goods. The petitioner was also supplied with the grounds of detention also dated 27-9-1990. From the grounds of detention the following facts can be gathered.3. In pursuance of an intelligence received by the officers of the Directorate of Revenue Intelligence, Ahmedabad Unit, that one Mukesh R. Chokshi having business premises in the name and style of M/s. Shreenath Jewellers,...
Harish Weaving Industries Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Aug-07-1991
Reported in: [1992]194ITR274(Guj)
R.K. Abichandani, J. 1. The Income-tax Appellate Tribunal has referred to this court for opinion the following question under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the said Act') : 'Whether, on the facts and in the circumstances of the case, the assessee-firm was entitled to registration for the period from December 28, 1971, to November 6, 1972, under the deed of partnership dated December 28, 1971 ?' 2. The assessee-firm originally consisted of two partners, namely, Chhotalal and Chhaganlal with 4 minors having been admitted to the benefits of the partnership. On December 28, 1971, a deed of dissolution was executed indicating that the said partnership was dissolved with effect from October 19, 1971. On the same day, a new partnership deed was executed showing that a new partnership between Chhaganlal and Natvarlal with 4 minors having been admitted to the benefits of the partnership had come into existence from October 28, 1971. An application for r...
Commissioner of Income-tax Vs. N.D. Mehta
Court: Gujarat
Decided on: Aug-07-1991
Reported in: [1992]194ITR365(Guj)
R.B. Abichandani, J.1. The assessee filed a return if income on June 30, 1969, showing a total income of Rs. 8,294 and thereafter a revised return on December 3, 1969, showing total income of Rs. 4,356. The assessee contended that she had no interest in the property left by her husband who died intestate on August 9, 1955, leaving self-acquired property. The deceased had left behind him, his son and his widow who is the present assessee. The Income-tax Officer held that half of the share of the self-acquired property of the deceased was assessable in the hands of the assessee as her absolute property and assessed her income accordingly by adding half-share in the properties self-acquired and left by her deceased husband. 2. The Appellate Assistant Commissioner upheld the decision of the Income-tax Officer holding that the Income-tax Officer had rightly assessed the one-half share of the income from the said property in the hands of the assessee. On further appeal, the Tribunal held tha...
Ramanlal R. Sanghvi Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Aug-06-1991
Reported in: [1992]194ITR180(Guj)
R.C. Mankad, J. 1. The assessee is an individual and the assessment years under reference are assessment years 1972-73 to 1975-76. The controversy involved in this reference is with regard to the assessment of Income from a house property ('the property' for short) standing in the name of the assessee's wife, Jasumatiben in the hands of the assessee. The property was purchased for Rs. 45,000 in the name of Jasumatiben, on February 22, 1960. In the books of account maintained for the purpose of his business, the assessee showed the property as an asset. In the balance-sheets copies whereof were given by the assessee in the course of Income-tax assessment proceedings, the property was shown as an asset under the head 'Building Account' up to assessment year 1963-64. However, from the year of account relevant to the assessment year 1964-65, the account was styled 'Jasumati Ramanlal Building Account'. Income derived from the property was disclosed by the assessee in his return of income fo...
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