Gujarat Court September 1993 Judgments
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Gujarat State Export Corporation Ltd. Vs. Commissioner of Income Tax
Court: Gujarat
Decided on: Sep-20-1993
Reported in: [1994]209ITR649(Guj)
M.B. Shah, J.1. The Tribunal has referred the following questions for our opinion under s. 256(1) of the IT Act, 1961 for asst. yrs. 1974-75 and 1975-76. 2. For asst. yr. 1974-75, the following questions are referred : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the surtax liability is not deductible while computing total income 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in rejecting the claim of the assessee that payment of entrance fee to the Sports Club of Gujarat Ltd. is expenditure of revenue nature and holding that the payment conferred upon the assessee a benefit or an advantage of enduring nature and, therefore, expenditure of capital nature ?' For asst. yr. 1975-76, the following question is referred : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the surtax liability is not deductible while computi...
M.V. Shah, Official Liquidator, Anant Mills Ltd. Vs. U.J. MataIn and a ...
Court: Gujarat
Decided on: Sep-20-1993
Reported in: [1994]209ITR568(Guj)
G.T. Nanavati, J. 1. Anant Mills Limited was ordered to be would up by this court in 1970 and the official liquidator was appointed as a provisional liquidator for taking over possession of the assets of Anant Mills Limited. The official liquidator after obtaining the court's sanction, invited offers fore sale of the properties of the company and, ultimately, this court accepted the offer made by P.R. Damani, whereby he had offered to purchase the properties of the company for Rs. 34,00,011. For the purpose of conveying the land, this court apportioned the price and the value of the land to be conveyed to P.R. Damani was fixed at Rs. 15,00,000. The official liquidator executed the conveyance deed on March 30, 1973. He then filed the return of income for the assessment year 1973-74 for the purpose of ascertaining whether any capital gains had arisen as a result of transfer of the said land in favour of P.R. Damani. He also obtained a valuation report of a registered valuer and made a cl...
Commissioner of Income-tax Vs. Vimalbhai Nagindas Shah
Court: Gujarat
Decided on: Sep-17-1993
Reported in: [1994]210ITR863(Guj)
M.B. Shah, J. 1. Under section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question for our opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the provisions of section 64(1)(i) of the Income-tax Act, 1961, are not attracted in the case of the assessee and the share income of the assessee's wife from the firm of N. Kilabhai and Co., is not includible in the assessee's total income for the assessment years 1969-70, 1970-71, 1972-73 and 1973-74 ?' 2. Admittedly, the question is decided by various decisions of this court. In the present case, the assessee was a partner in the firm named N. Kilabhai and Co., Ahmedabad, in his capacity as karta of a Hindu undivided family. The wife of the assessee was also a partner in the said firm. The Income-tax Officer took the view that because the Hindu undivided family as such could not enter into a contract of partnership but its karta can enter into par...
Commissioner of Income-tax Vs. Nitiben Chamanlal Parekh
Court: Gujarat
Decided on: Sep-17-1993
Reported in: [1994]209ITR527(Guj)
M.B. Shah J.1. Under section 256(1) of the Income-tax Act, 1961 ('the Act', for short), the Income-tax Appellate Tribunal, Ahmedabad, has referred the following two questions for our decision : '1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in setting aside the order of the Commissioner of Income-tax made under section 263 of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that section 52(2) of the Income-tax Act, 1961, had no application to the facts of the case of consequently the Commissioner's direction to the Income-tax Officer in that behalf were bad ?' 2. The aforesaid questions arise in the background of the facts that the assessee transferred the land admeasuring 1,026 sq. yards of village Madalpur, Ahmedabad city, for a sale consideration of Rs. 45,000 during the assessment year 1972-73. After deducting the ...
Khevinaben R. Patel Vs. Jagdishchandra J. Desai
Court: Gujarat
Decided on: Sep-17-1993
Reported in: (1994)1GLR344
S. Nainar Sundaram, C.J.1. This Letters Patent Appeal is by the legal representative of the original respondent in Civil Revision Application No. 1014 of 1988. The Civil Revision Application is one preferred against the judgment and decree passed by the District Court at Baroda, confirming in Regular Civil Appeal No. 282 of 1982, the judgment and decree of the First Court in Rent Suit No. 1078 of 1986 instituted by the original respondent in the Civil Revision Application for eviction of the applicant in the Civil Revision Application, The respondent in this Letters Patent Appeal is the applicant in the Civil Revision Application. The original respondent in the Civil Revision Application passed away on 5-2-1991. According to Mr. Mohit S. Shah, learned Counsel for the appellant, the Civil Revision Application stood abated on 7-5-1991 and the time for setting aside the abatement also expired on 6-7-1991. The appellant, on 19-9-1992, preferred Miscellaneous Civil Application No. 1575 of 1...
Dr. Malla Ibrahim Isab Vs. Dean, B.J. Medical College and anr.
Court: Gujarat
Decided on: Sep-17-1993
Reported in: (1994)1GLR664
R.K. Abichandani, J.1. The petitioner challenges the order dated 7th January, 1993 at Annexure 'T' to the petition passed by the Dean of the B.J. Medical College, Ahmedabad directing the petitioner to pay up the amount of Rs. 5,000/- under the bond executed by the petitioner on 30-6-1972.2. The petitioner executed a bond on 30-6-1972 pursuant to the policy of the Government to prescribe a condition for admission to Medical Colleges in the State for M.B.B.S. degree course under which the executant of the bond could be required by the Government to serve in the rural areas for minimum period of two years, on such remuneration as may be prescribed therefor. The material conditions of the bond which was executed by the petitioner are as under:Now, the conditions of the above written obligation is that the student shall:(1) diligently prosecute and complete the said course at the said College or any other Medical College in the country and pass the prescribed University examination for the ...
Rukshmaniben Wd/O. Vasantlal Motilal Vs. Vadilal Narayandas Jadawala a ...
Court: Gujarat
Decided on: Sep-17-1993
Reported in: (1994)1GLR530
S. Nainar Sundaram, C.J.1. In this Letters Patent Appeal the controversy stems out of the Will of one Motilal Ranchhoddas dated 3-10-1908, and registered on 10-10-1908. The parties clamour and counter-clamour for rights under the terms of the Will, putting respective constructions of their own on the said terms. A question of limitation and a question of proof of the Will have also arisen on the pleadings put forth in the case.2. The facts preceding the litigation and in the litigation run as follows. One Motilal Ranchhoddas, hereinafter referred to as the Testator, who died in the year 1912, left behind him his widow Bai Parson, two sons - Narayanlal and Vasantlal; and two daughters - Parvati and Kamla. The Testator owned properties movable and immovable. As per the terms of the Will the properties were distributed amongst the heirs of the Testator, when Vasantlal attained the age of 21 years. Narayanlal died leaving behind two sons - Vadilal and Thakorelal. Bai Parson, widow of the T...
G.G. Joshi Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Sep-16-1993
Reported in: [1994]209ITR324(Guj)
M.B. Shah, J.1. The Income-tax Appellate Tribunal has referred the following questions of law to this court at the instance of the assessee and at the instance of the Department under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for our opinion : 'At the instance of the assessee : (1) Whether the Tribunal was justified in law in rejecting the claim of the assessee that the entire commission of Rs. 1,64,342 was not exempt under section 10(14) and/or 16(v) of the Act in the hands of the assessee? (2) Whether the Tribunal was justified in upholding partial disallowance to the extent of one per cent. on Rs. 1,64,342 and whether the said finding is reasonable At the instance of the Revenue : (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that even in the absence of any positive evidence the assessee should be allowed a deduction to the extent of 1 1/2 per cent. of sales through him as secret c...
Sarabhai Foundation Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Sep-16-1993
Reported in: (1993)115CTR(Guj)443; [1994]209ITR390(Guj)
M.B. Shah, J.1. Before the Income-tax Appellate Tribunal, the assessee contended that for the assessment year 1973-74, the Appellate Assistant Commissioner has erred in forfeiting the exemption on the dividend income from the shares of the following companies received by the assessee during the assessment year 1973-74. Name of the company Amount of dividendSercon Private Ltd. 7,946Karamchand Premchand P. Ltd. 21,534Ahmedabad Mfg. and Calico Ptg. Co. Ltd. 1,01,890--------1,31,370-------- 2. Before the Tribunal, it was not disputed that 779 shares of Sercon Private Limited and 222 shares of Karmachand Premchand Private Limited were received in donation. It was also not disputed that 2,827 shares of Calico Mills Ltd. were bonus shares, 2,696 shares were received in donation and 137 shares were purchased. The Tribunal negatived the contention of the assessee that the assessee and the persons referred to in sub-section (3) of section 13 had no voting power because the shares owned beneficia...
Patel Sabbir HussaIn Musabhai Vs. Baroda District Panchayat and anr.
Court: Gujarat
Decided on: Sep-16-1993
Reported in: (1994)1GLR518
S. Nainar Sundaram, C.J. 1. This Letters Patent Appeal is preferred against the order of the learned single judge in Special Civil Application No. 5873 of 1985. The petitioner in the Special Civil Application is the appellant in this Letters Patent Appeal. The respondents in the Special Civil Application are the respondents in this Letters Patent Appeal. We prefer to refer to the parties as per their array in the Special Civil Application, for the sake of convenience. 2. The petitioner having applied for the post of Gram Sevak, took par in the written examination held in February, 1984. The petitioner was called for an oral interview on 18.4.1984. The petitioner was not selected and included in the select list prepared by the Interview Committee. The petitioner expressed a grievance over his non-selection by pointing out that instead of totalling of the marks achieved in the written examination with those of oral interview, there had been an exclusion of the petitioner from the select ...
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