Gujarat Court March 1993 Judgments
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Commissioner of Income-tax Vs. Sarabhai Sons Pvt. Ltd.
Court: Gujarat
Decided on: Mar-02-1993
Reported in: [1993]204ITR728(Guj)
G.T. Nanavati, J.1. This reference is made at the instance of the Revenue by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961. The questions referred to this court are as under : '(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal rightly came to the conclusion that the provident fund contribution as made by the assessee-company in respect of the remuneration payable to its director, Gautam Sarabhai, was an allowable deduction in computing the business income of the assessee-company (2) Whether the Income-tax Appellate Tribunal rightly came to the conclusion that since Gautam Sarabhai, a director, was an employee of the assessee-company, contribution of the company to the provident fund account of Gautam Sarabhai was an allowable deduction in computing the business income of the assessee (3) Whether, on the facts and in the circumstances of the case, the finding of the Appellate Tribunal that the assesse...
Commissioner of Income-tax Vs. Maneklal Rohanlal Charitable Trust
Court: Gujarat
Decided on: Mar-02-1993
Reported in: [1993]204ITR774(Guj)
G.T. Nanavati, J.1. On being moved by the Revenue under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred to this court the following four questions : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in sustaining the finding of the Appellate Assistant Commissioner directing the Income-tax Officer to allow exemption in respect of dividend income from 2,070 shares of T. Maneklal Mfg. Co. Ltd. and 896 shares of SLM Maneklal Industries Ltd., which were held by the assessee on May 31, 1970, on the ground that the finding has to be sustained without going into the question as to whether exemption cannot be denied to the assessee under section 13(4) of the Income-tax Act (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessee is entitled to succeed on the ground that in respect of these shares, section 13(1)(c)(ii) would have ...
Vishnuprasad C. Dodiya Vs. Proprietor, Sureshkumar Mohanlal Thakkar an ...
Court: Gujarat
Decided on: Mar-02-1993
Reported in: 1994CriLJ825; (1994)1GLR487
K.J. Vaidya, J.1. This appeal by the Food Inspector Mr. Vishnuprasad C. Dodiya,original complainant, is directed against the impugned judgment and order of acquittal, dated 28-3-1984, rendered in Criminal Case No. 781 of 1979 by the learned J.M.F.C., Bhavnagar, wherein the respondent --Surendrakumar Mohanlal Thakkar, who came to be tried for the alleged offences punishable under relevant provisions of Sections 7 and 16 of the Prevention of Food Adulteration Act, 1954 (for short 'the Act'), was at the end of trial ordered to be acquitted.2. According to the Food Inspector Mr. V.G. Dodia (PW 1, Exh, 24), the respondent Surendrakumar M. Thakkar, was at the relevant time, proprietor of 'Jay Jalaram Dairy Farm' and was doing the business of selling milk and the milk products at his shop situated at Vadva Paliyadhar Market at Bhavnagar. Further, according to the Food Inspector, Mr. G. T. Kareliya, Health Officer, Bhavnagar Municipality had called him and one another Food inspector namely J.T...
Vrandavandas Kikabhai Shroff and anr. Vs. Shri Khan, Mamlatdar and Agr ...
Court: Gujarat
Decided on: Mar-02-1993
Reported in: (1993)2GLR1202
R.K. Abichandani, J.1. In this group of writ petitions, there is a challenge against the constitutionality of Section 6(3-A), 4, 10 and 11 of the Gujarat Agricultural Lands Ceiling Act, 1960 (hereinafter referred to as 'the said Act') on the ground that these provisions have extra-territorial operation and are ultra vires the powers of the State Legislature under Article 245(1) of the Constitution of India.2. Agricultural land is a limited and inflexible thing. India is predominantly an agricultural country. The ownership and holding of agricultural land is required to be-regulated and rationed. Ceiling on agricultural land holding is accepted to be necessary in order lo make available the surplus land (in excess of ceiling limit) to landless agricultural labourers. The constitutional validity of the land reforms to that effect has been upheld by the Supreme Court in the context of the chapter of fundamental rights Hasmukhlal v. State of Gujarat : [1977]1SCR103 . Therefore, ceiling on ...
Rajkot District Gopalak Co-operative Milk Producers' Union Ltd. Vs. Co ...
Court: Gujarat
Decided on: Mar-01-1993
Reported in: [1993]204ITR590(Guj)
G.T. Nanavati, J.1. In this reference under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred the following two questions to this court for its opinion : '1. Whether, on the facts and in the Circumstances of the case, the assessee was entitled to deduction of Rs. 78,273 form its total income 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deciding the issue whether the assessee was liable to pay any amount to the Government when the both the Income-tax Officer and the Appellate Assistant Commissioner granted it that the assessee was so liable and decided the appeal on the principles of application of income or diversion by overriding title ?' 2. This reference has been made at the instance of the Rajkot District Gopalak Co-operative Milk Producers' union Limited which was initially known as 'Rajkot Jilla Milk Co-operative Union' and then as 'Rajkot Jilla Gopalak Sahkari Sangh'. In the year 1969, the ...
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