Gujarat Court October 1994 Judgments
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Rainbow Dyestuff Ltd. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Oct-19-1994
Reported in: [1995]213ITR560(Guj)
Susanta Chatterji, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'C' (hereinafter referred to as 'the Tribunal'), at the instance of the assessee has referred the following questions for the opinion of the High Court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the expenditure by way of interest of Rs. 82,283 paid on the borrowings of funds for constructing a factory for the manufacture of dye-stuffs was not a revenue expenditure ?'2. It appears from the materials on record that the assessee at the material time was a dealer in dyes. The assessee set up a factory for manufacturing dyes at different places. For the installation of the assets certain borrowing were made on which interest had been paid. The Income-tax Officer estimated the interest attributable to borrowings in installation of assets of Rs. 82,283 and disallowed the same treating the payment as of capital nature. Being aggrieved by this, an appeal was pref...
State of Gujarat Vs. Bhagchand Mohanlal Dhavan and anr.
Court: Gujarat
Decided on: Oct-19-1994
Reported in: (1995)1GLR201
C.K. Thakker, J.1. This reference is made by the Sessions Judge, Kutch at Bhuj vide his letter dated Feb. 23, 1994 pursuant to an order passed by the Additional Sessions Judge below application Exh. 22 filed by the accused.2. It appears that a complaint was filed against three accused for offences punishable under Sections 302, 364, 467, 468, 477, 420, 406, 201 read with Sections 120B and 34 of the Indian Penal Code ('IPC' for short). After the investigation, Sessions case No. 19 of 1993 was registered, charge was framed and thereafter, an application Exh. 22 was filed by the accused contending that the charge as framed against them was for different offences alleged to have been committed by them at different times and different places which was illegal and would cause serious prejudice to them. It was also stated that some of the offences have not been committed within the territorial jurisdiction of Session Court, Bhuj while some offences were triable by a Court of Judicial Magistra...
Gujarat Vidya Sabha Vs. Municipal Corporation of the City of Ahmedabad
Court: Gujarat
Decided on: Oct-19-1994
Reported in: (1995)1GLR419
B.N. Kirpal, C.J.1. This judgment will dispose of First Appeals Nos. 614, 615 and 616 of 1980.These Appeals are filed by a Public Charitable Trust, challenging the decision of the Small Causes Court, whereby the rateable value of the property of the appellants was reduced.2. The appellant had constructed 'Premabhai Hall'. The construction was undertaken after the old hall which had been constructed on 1544 sq. yards had been demolished and additional land, measuring 1680 sq. yards had been acquired. A portion of the premises had been given on rent to Madura Bank and another portion to the Bank of India. A major portion of the building, however, was used for holding shows or cultural activities.3. The Municipal Corporation had fixed separate rateable value with regard to the portion of the building which had been given on lease to Madura Bank and the Bank of India. The rateable value given in respect thereof and the tax which was charged subsequently on the same is not in question in th...
Aher Lakhman Bhura Vs. State of Gujarat
Court: Gujarat
Decided on: Oct-19-1994
Reported in: (1995)2GLR1285
J.N. Bhatt, J.1. In this appeal under Section 374 of the Code of Criminal Procedure, we hear the echo of a murder of a young wife aged about 22 years as alleged to have been done to death by her husband, who is the appellant before us and who is the original accused in the trial Court.2. The spectrum of material facts leading to the rise of the present appeal may be stated at the outset.3. The appellant who is the husband of the deceased Bai Dhani was charged for having committed murder of his wife, before the learned Additional Sessions Judge at Gondal in Sessions case No. 37 of 1986, in that, the prosecution alleged that the accused on the unfateful day of 18-5-1986 at about 12 noon in the house in Chhadvavadar in Dhoraji taluka of Rajkot district, after pouring kerosene on the person of the deceased Bai Dhani put her on fire with the help of a match stick, with an intention to kill her as there was a bad relation between the spouses on account of the accused having illicit intimacy ...
Commissioner of Wealth-tax Vs. Rusi P. Contractor
Court: Gujarat
Decided on: Oct-18-1994
Reported in: [1995]214ITR258(Guj)
Rajesh Balia, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'A', at the instance of the Commissioner of Wealth-tax, Vadodara, referred the following question of law for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law, in coming to the conclusion that only half and not the whole of the capitalised value of the interest of the assessee in the immovable properties of trust property was liable to be assessed to wealth-tax under the provisions of the Wealth-tax Act, 1957 ?'The reference concerns the assessment of wealth-tax for the assessment year 1965-66. Shri Pestanji Contractor, the father of Pirojshah, left a will dated June 4, 1941, and a codicil dated July 23, 1941. Clause 17 of the will executed by Pestanji Contractor, reads as follows :'17. All the property, excluding those gifted above, or any of the property mentioned in this will, whose disposition is considered to be illegal due to legal interpretation, should be ...
Commissioner of Income-tax Vs. Smt. Minalben S. Parikh.
Court: Gujarat
Decided on: Oct-17-1994
Reported in: (1995)127CTR(Guj)333; [1995]215ITR81(Guj); [1995]79TAXMAN184(Guj)
ORDER PREJUDICIAL TO THE INTERESTS OF REVENUE--Test.Ratio :The main criterion to determine whether the order of the assessing officer is prejudicial to the interests of the revenue is that whether by that order the legitimate dues to the revenue are realised or not.Held :In considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can be realised or not, if his orders under consideration are allowed to stand. For arriving at this conclusion, it becomes necessary and relevant to consider whether the income in resepct, of which tax is to be realised, has been subjected to tax or not or if it is subjected to tax whether it has been subjected to tax at a rate at which it could yield the maximum revenue in accordance with law or not. If income in question has been taxed and legitimate revenue due in respect of that income had been ...
Saurashtra Cement and Chemical Industries Ltd. Vs. Commissioner of Inc ...
Court: Gujarat
Decided on: Oct-12-1994
Reported in: (1994)122CTR(Guj)329; [1995]213ITR523(Guj)
Rajesh Balia, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'A' (hereinafter referred to as 'the Tribunal'), at the instance of the assessee has referred the following questions for the opinion of the High Court : ' 1. Whether the Tribunal was justified in law in confirming the disallowance of Rs. 17,475 out of consultancy fees under section 80VV of the Act ? 2. Whether the Tribunal was justified in law in disallowing the claim for interest paid under section 220 of the Income-tax Act holding that the same was not allowable deduction for the purpose of business of the assessee 3. Whether the Tribunal was justified in holding that a sum of Rs. 8,048 incurred by Shri K. N. Mehta and Shri D. N. Mehta, directors of the assessee-company was disallowable as entertainment expenditure within the meaning of section 37(2B) of the Act 4. Whether, in the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee was not entitled to deductio...
Hotchand Parmanand Motiramani Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Oct-12-1994
Reported in: (1995)1GLR164
A.N. Divecha, J.1. The decision to appoint respondent No. 4 herein as Registrar/Additional Registrar on the establishment of the City Civil Court at Ahmedabad (the Registrar/Additional Registrar for convenience) is under challenge in this petition under Article 226 of the Constitution of India. The petitioner has also laid his claim on the post of Registrar/Additional Registrar and prayed for his promotion/nomination as such thereto.2. The facts giving rise to this petition are not many and not much in dispute. Respondent No. 4 joined the services in the District Court of Ahmedabad in 1960 as a Section Writer. On establishment of the City Civil Court under the Ahmedabad City Courts Act, 1961 (the Act for brief), he was taken on its establishment. He became a Superintendent in 1979 by promotion. He was promoted as a Deputy Registrar on and from 15th March 1993. At that point of time, one Shri N.I. Husseini was holding the post of Registrar. On retirement of Shri Husseini, from 1st Novem...
Patel Filters Ltd. Vs. Mohanlal N. Shah and anr.
Court: Gujarat
Decided on: Oct-12-1994
Reported in: (1995)1GLR465
ORDERThis Revision Application is allowed. The judgment and order passed by the learned Addl. City Sessions Judge in Criminal Appeal No. 77 of 1988 is hereby set aside. The judgment and order of conviction passed by the learned Metropolitan Magistrate, Ahmedabad in Criminal Application No. 527 of 1987 is ordered to be restored. It is further directed that the opponent shall hand over the peaceful and vacant possession of the flat in question within four weeks from today and refund the amount paid by the Company towards licence fees to the landlady for all the period of unauthorised occupation, i.e., from the date of acceptance of resignation till the date of handing over possession of the flat by the opponent within six months from today, in default, to suffer S.I. for six months. Rule is made absolute.Further order:At this stage, Mr. Zaveri requests for stay of this order. In view of the fact that four weeks time is already granted for handing over the possession of the premises in qu...
Ambalal Sarabhai D. Trust Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Oct-11-1994
Reported in: [1995]213ITR263(Guj)
Rajesh Balia, J.1. Since a consolidated reference has been made in respect of three different assessees, the office is directed to register three separate reference. Preparation of additional paper books is dispensed with. 2. The following common questions of law arising out of the combined order dated June 30, 1981, of the Income-tax Appellate Tribunal, Ahmedabad Bench 'A' (hereinafter referred to as 'the Tribunal'), along with the statement of the case, have been referred for the opinion of the High Court : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the contribution in the form of shares by the assessee in the partnership-firm amounted to transfer within the meaning of section 2(47) of the Act resulting in capital gains chargeable to tax (2) If the answer to question No. 1, is in the affirmative and against the assessee, whether the Tribunal was justified in law in holding that such a transfer was for consi...
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