Guwahati Court June 1975 Judgments
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Commissioner of Income-tax Vs. India Carbon (P.) Ltd.
Court: Guwahati
Decided on: Jun-25-1975
Pathak, C.J. 1. The following question of law has been referred under Section 256(1) of the Income-tax Act, 1961, by the Income-tax Appellate Tribunal (hereinafter referred to as the Tribunal): 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the order of the Appellate Assistant Commissioner allowing full amount of remuneration paid to the managing director for the assessment years 1965-66, 1966-67, 1967-68 and 1968-69 in view of the provisions of Section 40(c) of the Income-tax Act, 1961 ?' 2. The facts of the case are as follows : The assessee-company was incorporated in 1961, with technical collaboration of M/s. Great Lakes Carbon Corporation of U.S.A. to undertake the manufacture of calcined petroleum coke, calcined anthracite coke, chemicals and chemical products. The company was established at Noonmati in Gauhati in 1962 with an initial capacity of 30,500 tons per annum. The Income-tax Officer, in the course of assessment for the...
India Carbon Ltd. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Jun-24-1975
Pathak, C.J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following question of law has been referred :' Whether, on the facts and in the circumstances of the case, the interest received by the assessee on the deposit made with the bank was income exempt from tax under Section 10(3) of the Income-tax Act, 1961?'2. The facts, which appear from the statement of the case, are as follows:The assessee, India Carbon Ltd., Gauhati, is a public limited company incorporated under the Companies Act, 1956, on February 12, 1961. The company issued a prospectus dated November 16, 1961, offering for public subscription 1,18,100 equity shares of Rs. 10 each at par (out of the present issue of 3,50,000 equity shares) together with 10,000--9.3% (taxable) redeemable cumulative preference shares of Rs. 100 each. An application money of Rs. 2.50 per share was to be paid for each equity share. The subscription list was to open on the 4th day of December, 1961, and to close on ...
Passang Lama Vs. State of Sikkim
Court: Guwahati
Decided on: Jun-06-1975
Rajindar Sachar, C.J.1. This is an appeal by one Passang Lama who has been convicted by the Judge Central Court under Section 304(II) read with Sections 149, 147, 448, 452 and 342 of the Indian Penal Code and sentenced to undergo R. I. for 18 months, 1 month, and 3 months and 1 month each on two counts respectively. The sentences have been however ordered to run concurrent.2. The appellant along with four other accused namely Tek Bahadur Chetri, Bhim Prasad Chetri, Nim Tshering and Dhan Bahadur were charged under Sections 147. 302 read with Sections 149, 452, 448 and 342 read with Section 149 of the Indian Penal Code for having formed an unlawful assembly in prosecution of common object and committed a house trespass into the house of Phool Maya and Chandra Maya and of Champa Sherpani and of committing the murder of Abhiram, Constable, on the night between 26th and 27th April, 1973, at Taja Pachey Khola.3. The prosecution case is that one Ghishing Tamang had let out some land to Mani...
Sankha Sahu and ors. Vs. Bura Takbi and ors.
Court: Guwahati
Decided on: Jun-02-1975
M.C. Pathak, C.J.1. This petition has been filed under Section 439 of the Code of Criminal Procedure, 1898.2. The petitioners as the first party filed an application under Section 145 of the Code of Criminal Procedure in the Court of the Magistrate, First Class, Diphu. The learned Magistrate disposed of the case by his order dated 27-7-1972 declaring possession in favour of the first party Sankha Sahu and others and forbade any disturbances to their possession by the second party. Against the order of the learned Magistrate, an appeal was taken before the Additional Deputy Commissioner, Mikir Hills, by the second party under Rule 20 of the Rules for the Administration of Justice and Police in the Sibsagar and Nowgong Mikir Hills Tracts, which rules apply to the area in question. The learned Additional Deputy Commissioner by this order dated 12-2-1974 set aside the impugned order and remanded the case to the learned Magistrate for disposal of the matter in accordance with law and in t...
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