Gujarat Court August 2005 Judgments
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Commissioner of Income Tax Vs. Starlight Silk Mills (P) Ltd.
Court: Gujarat
Decided on: Aug-03-2005
Reported in: (2005)199CTR(Guj)718; [2006]280ITR257(Guj)
D.A. Mehta, J.1. The Tribunal, Ahmedabad Bench 'A', has referred the following question under Section 256(1) of the IT Act, 1961 (the Act), at the instance of CIT, Surat :Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the order of the CIT(A) allowing investment allowance on the electric installation, transformer and air conditioning plant 2. The assessment year is 1982-83 and the relevant accounting period is year ended on 30th Sept., 1991. During the year, following machineries were installed costing Rs. 86,37,475.1. Crimping machine No. 1 39,00,2502. Crimping machine No. 2 39,02,9453. Air-conditioning plant 4,45,4524. Electric installations 1,92,7535. Transformer 1,60,9406. Platform scale 10,7247. Pump set 10,0428. Cleaner 6,34286,37,475The assessee claimed investment allowance on the said sum of Rs. 86,37,475. The AO disallowed investment allowance on three items viz., air-conditioning plant, electric installations and transforme...
Branch Manager, New India Assurance Co. Ltd. Vs. Gitaben and 5 ors.
Court: Gujarat
Decided on: Aug-02-2005
Reported in: 2006ACJ1784; (2006)1GLR620
ORDERB.J. Shethna, J.1. The appellant - insurance company has challenged in this appeal, the impugned judgment and award dated 01st February, 2005 passed by the learned Workmen Compensation Commissioner, Labour Court, Kachchh in Workmen Compensation (Fatal) No. 12 of 2003 filed by the respondents - claimants whereby the learned Commissioner allowed the application of the claimants and ordered the appellant - insurance company to pay Rs. 4,19,840/- (Rupees Four lakh nineteen thousand eight hundred and forty only) to the claimants which may be deposited within 30 days from the date of the order alongwith interest at the rate of 12% per annum till the realisation from the date of the accident. The appellant - insurance company was also ordered to pay Rs. 1,000/- for funeral charges, Rs. 2,100/- for court fee stamps and Rs. 500/- towards costs. The respondent no. 1 - employer was ordered to deposit penalty of Rs. 2,000/- within 30 days from the date of the order. The appellant - insurance ...
Indian Drug Manufacturer's Association Vs. Union of India (UOi)
Court: Gujarat
Decided on: Aug-02-2005
Reported in: 2005(188)ELT474(Guj)
ORDERG.S. Singhvi, J.1. Learned Counsel requests that he may be granted leave to make necessary corrections in the prayer clause. He is allowed to do so.2. Heard learned Counsel for the petitioners and perused the record.3. The Special Civil Application is admitted for hearing.4. Re : Stay5. We have heard Shri D. V. Parikh in support of the petitioners' prayer for stay of the operation and implementation of Notification No. 49/2003-C.E., dated 10-7-2003, read with Notification No. 2/2005-C.E. (N.T.), dated 7-1-2005 in so far as the same relates to grant of exemption to pharmaceutical manufacturing units situated in the State of Himachal Pradesh and Uttaranchal and imposes tax on the basis of MRP value of the medicines manufactured by other units.6. In our opinion, there is no valid ground to stay the operation of the impugned Notifications because the manufacturing units situated in the State of Himachal Pradesh and Uttranchal are not party respondents. That apart, there is no justific...
Ganesh Chhababhai Family Trust Vs. Commissioner of Income Tax
Court: Gujarat
Decided on: Aug-02-2005
Reported in: (2005)199CTR(Guj)563; [2008]296ITR129(Guj)
D.A. Mehta, J.1. The Tribunal, Ahmedabad Bench 'C', has referred the following two questions under Section 256(1) of the IT Act, 1961 (the Act), at the instance of the assessee-applicant :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee-trust was not a genuine trust and that assessment of the income in question was liable to be made in the status of AOP and that maximum marginal rate was chargeable under Section 167A ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that in the alternative, the assessee-trust was a discretionary trust because of the fact that shares of ultimate and real beneficiaries were unknown or indeterminate and hence provisions of Section 164 would be attracted and tax at maximum marginal rate would be chargeable ?'2. The assessment year is 1982-83 and the accounting period is the year ended on 30th June, 1981. The assessee filed retu...
New India Assurance Co. Ltd. Vs. Jivram Jetha Bambhania (Dead) Through ...
Court: Gujarat
Decided on: Aug-02-2005
Reported in: III(2006)ACC450; [2006(109)FLR900]
B.J. Shethna, J.1. The appellant-Insurance Company has challenged in this appeal, the impugned judgment and award dated 1st February, 2005 passed by the learned Workmen's Compensation Commissioner, Labour Court, Kachch in Workmen's Compensation (Fatal) No. 12 of 2003 filed by the respondents-claimants whereby the learned Commissioner allowed the application of the claimants and ordered the appellant-Insurance Company to pay Rs. 4,19,840 (Rupees four lakh nineteen thousand eight hundred and forty only) to the claimants which may be deposited within 30 days from the date of the order along with interest at the rate of 12% per annum till the realisation from the date of the accident. The appellant-Insurance Company was also ordered to pay Rs. 1,000 for funeral charges, Rs. 2,100 for Court-fee stamps and Rs. 500 towards costs. The respondent No. 1 employer was ordered to deposit penalty of Rs. 2,000 within 30 days from the date of the order. The appellant-Insurance Company has challenged t...
Commissioner of Income Tax Vs. Zaverchand Gaekwad (P) Ltd.
Court: Gujarat
Decided on: Aug-02-2005
Reported in: (2006)202CTR(Guj)94
D.A. Mehta, J.1. The Tribunal, Ahmedabad Bench 'B', has referred the following two questions under Section 256(1) of the IT Act, 1961 (the 'Act'), at the instance of the CIT, Baroda:Common question for asst. yrs. 1982-83 to 1984-85:Whether, the Tribunal is right in law and on facts in holding that the assessee is entitled to deduction in respect of royalty paid to Enertom Systems at the rate of 2 per cent on the sale of bellow expansion joints?Question for asst yr. 1984-85 only:Whether, the Tribunal is right in law and on facts in holding that if the unpaid sales-tax liability is paid before the due date of filing the return under Section 139(1), disallowance cannot be made under the provisions of Section 43B, even though the first proviso to Section 43B was inserted w.e.f. 1st April, 1988?2. The assessment years are 1982-83, 1983-84 and 1984-85. The relevant respective accounting periods are the years ended on 30th June, 1981, 30th June, 1982 and 30th June, 1983. The assessee claimed ...
Kiritkumar K. Shroff Vs. Commissioner of Wealth-tax
Court: Gujarat
Decided on: Aug-01-2005
Reported in: (2005)199CTR(Guj)19; [2005]278ITR79(Guj)
D.A. Mehta J.1. This petition challenges the order under Section 18B of the Wealth-tax Act, 1957 ('the Act'), passed by the respondent-Commissioner of Wealth-tax, Surat, on January 27, 1993 (exhibit 'F').2. The petitioner, one of the executors of the estate of the late Shri Dalichand V. Shroff, filed voluntary returns of wealth for the assessment years 1973-74 to 1976-77 on various dates which appear in the Table set out hereunder. The petitioner paid wealth-tax payable under Section 15B of the Act at the time of filing of the returns. The Wealth-tax Officer passed assessment orders under Section 16(3) of the Act for all the years accepting the wealth returned by the petitioner. The following table gives the year-wise details :Asst. Wealth Wealth Tax paid Tax payable on Date of Date of Interest ifYear returned assessed alongwith assessment return assessment any, charged return after deduction by the WTO (Rs.) (Rs.) (Rs.) (Rs.) (Rs.)1973-74 404760 404760 3600 Nil 1/5/79 24/9/79 Nil1974-...
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