Gujarat Court July 2001 Judgments
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Mehsana District Co-operative Milk Producers Union Ltd. Vs. Commission ...
Court: Gujarat
Decided on: Jul-03-2001
Reported in: (2001)171CTR(Guj)350; [2002]256ITR322(Guj)
A.R. Dave, J.1. At the instance of the assessee as well as the Revenue, the following nine questions have been referred to this court for its opinion by the Income-tax Appellate Tribunal, Ahmedabad Bench 'A', under the provisions of Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act')':At the instance of the assessee :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in its interpretation and application of Section 35C ofthe Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the entire expenditure of Rs. 47,49,973 was not eligible for weighted deduction under Section 35C of the Income-tax Act?3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that only 10 per cent, of the expenses incurred on dissemination of information or demonstration of modern techniques and methods of a...
Girishbhai Arunbhai Desai Vs. State of Gujarat
Court: Gujarat
Decided on: Jul-03-2001
Reported in: (2002)4GLR3344
D.P. Buch, J.1. Rule. Mr S J Dave, learned Addl. Public Prosecutor waives service of rule for the State. By consent of the learned Advocates for the parties, this matter is being heard and disposed of.2. This is an application for bail under section 439 of the Criminal Procedure Code, 1973 (for short, 'the Code') read with section 167(2) thereof. The petitioner has been arrested in UMRA police station in connection with C.R. No.I.79/2001 involving offences including offence punishable under Section 304 of IPC on 2.3.2001. The petitioner alleges that despite the expiry of the period of 60 days from the date of his arrest, the charge-sheet was nota filed against him and hence he is entitled to be released on bail under section 167(2) of the Code. He, therefore, prays for his release on bail in the aforesaid offence.3. Mr S J Dave, learned APP has objected to the grant of this application. It is his contention that the trial court has dismissed a bail application of the petitioner and hen...
Arun Kunduvallapil Krushna Nayar Vs. State of Gujarat
Court: Gujarat
Decided on: Jul-03-2001
Reported in: 2002CriLJ324
H.K. Rathod, J.1. Heard learned advocate Mr. Tirmizi, for the petitioner and Mr. Jani, learned AGP for the respondent State. In this petition, the petitioner has challenged the impugned order of detention dated 25.11.2000 passed by the detaining authority under section 3(1) of the Gujarat Prevention of Anti Social Activities Act, 1985 ('the PASA Act' for short). The grounds of detention have been communicated to the petitioner under section 9(1) of the PASA Act and the petitioner has initially been detained at Jamnagar Jail as Class II Detenu. According to the record, initially, the detaining authority passed the order of detention on 20th October, 2000 against the petitioner but that order has subsequently been revoked by the detaining authority on technical ground that the petitioner who is Madrasi is not aware of the Gujarati language and, therefore, the documents were thereafter translated in Hindi and without releasing the petitioner from earlier detention, second order of detenti...
Kaira Dist. Co-op. Milk Producers Union Ltd. Vs. Commissioner of Incom ...
Court: Gujarat
Decided on: Jul-02-2001
Reported in: [2002]253ITR766(Guj)
D.A. Mehta, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'C', has referred the following three questions for the opinion of this court under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').'(i) In the facts and circumstances of the case whether the Appellate Tribunal was right in its interpretation and application of section 35C of the Income-tax Act, 1961 ? (ii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the entire expenditure of Rs. 43,69,466 for the assessment year 1978-79 was not eligible for weighted deduction under Section 35C ? (iii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that only 10 per cent, of the expenses incurred on dissemination of information or demonstration of modern techniques and the methods of agricultural, animal husbandry or dairy or poultry farming or advice on such techniques or met...
Kantilal Sinthabhai MaraThe Vs. Rajkumar Synthetics Mills Ltd.
Court: Gujarat
Decided on: Jul-02-2001
Reported in: [2002(93)FLR92]; (2002)IILLJ472Guj
Ravi R. Tripathi, J. 1. The present petition is filed challenging (i) order dated September 25, 1995 in T. Application Nos. 116 of 1993, 117/1993. 118/1993 to 144/1993; (ii) order dated December 31, 1998 in Revision Application No. 210 of 1998 (the correct number is Revision Application No. (1C) No. 210/1996) passed by the Industrial Court, Surat; (iii) order dated October 15, 1999 passed below Exhibit 15 in T. Application Nos. 117/1993 to 144/1993 by the Labour Court, Surat.The facts giving rise to the present petition are that the petitioners had filed applications for reinstatement and back-wages before the Labour Court, Surat, which was numbered as T. Application Nos. 116/1993, 117/1993, 118/1993 to 144/19.93. It is the case of the petitioner that the petitioner was a workman in the respondent company and the services of the petitioner were terminated on April 12, 1993 without any justification. The Labour Court, Surat, passed an order dated September 25, 1995 staying the proceedin...
Lok Adhikar Sangh Vs. State of Gujarat
Court: Gujarat
Decided on: Jul-02-2001
Reported in: (2002)2GLR741
B.C. Patel, J.1. This petition was filed as a Public Interest Litigation as fire safety system was not provided to prevent accidents in cinema halls, factories and high rise buildings. The petitioner sought for several directions including to take action against erring officers, who are responsible for gross violation of Rules and Regulations and to direct the respondents to create an independent machinery as also for mandatory agency representing various Sections of the people to monitor working of the fire safety measures. Initially the Division bench (Coram: R.A. Mehta, Actg. C.J. & N.N. Mathur, J.) issued notice on 1.7.1997, returnable on 21.7.1997. Thereafter, on 4.9.1997, the Court (Coram: R.A. Mehta, Actg. C.J. & N.N. Mathur, J.) considered the affidavit in reply filed by the respondent admitting the fact that there are large number of high-rise buildings within the municipal limits, which are said to be without the required fire safety and fire prevention equipments. This being...
Mehsana District Co-operative Milk Producers Union Ltd. Vs. Cit
Court: Gujarat
Decided on: Jul-02-2001
Reported in: (2002)175CTR(Guj)612
A.R. Dave, J.At the instance of the assessee as well as the revenue, the following 9 questions have been referred to this court for its opinion by the Tribunal, Ahmedabad Bench 'A' under the provisions of section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') :At the instance of the assessee :1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in its interpretation and application of section 35C of the Income Tax Act, 1961 ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that entire expenditure of Rs. 27,80,627 was not eligible for weighted deduction under section 35C of the Income Tax Act ?3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that only 10 per cent of the expenses incurred on dissemination of information or demonstration of modern techniques and methods of agricultural animal husbandry or dairy or poultry-farming or ad...
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