Guwahati Court November 1995 Judgments

Makum Tea Co. India Ltd. Vs. Commissioner of Taxes and ors.

Court: Guwahati

D.N. BARUAH, J. :All the above civil rules involve common questions of law and fact, therefore, I propose to dispose of these cases by a common judgment.2. In all the above civil rules, the petitioners have challenged the common order dt. 22nd Nov., 1989, annexure-3 to the petitions, passed by the Dy. Commr. of Taxes, Assam, Guwahati, dismissing the revision application filed by the petitioner-company for the asst. yrs. 1980-81, 1981-82 and 1982-83 and confirming the order dt. 9th Dec., 1986, passed by the Agrl. ITO, Assam, Guwahati, disallowing the exemption claimed by the petitioner on certain expenditure.3. The facts, for the purpose of disposal of these cases, may be stated as follows :The above civil rules are in connection with the assessment of agricultural income for the asst. yrs. 1980-81, 1981-82 and 1982-83. The petitioners claimed exemption for the expenses incurred on payment of salary paid to the employees of the tea garden engaged in the operation and manufacture of tea...

Makum Tea Company India Ltd. Vs. Commissioner of Taxes and ors.

Court: Guwahati

D.N. Baruah, J. 1. All the above civil rules involve common questions of law and fact, therefore, I propose to dispose of these cases by acommon judgment. 2. In all the above civil rules, the petitioners have challenged the common order dated November 22, 1989, annexure-3 to the petitions, passed by the Deputy Commissioner of Taxes, Assam, Guwahati, dismissingthe revision application filed by the petitioner-company for the assessment years 1980-81, 1981-82 and 1982-83 and confirming the order dated December 9, 1986, passed by the Agricultural Income-tax Officer, Assam, Guwahati, disallowing the exemption claimed by the petitioner on certain expenditure. 3. The facts, for the purpose of disposal of these cases, may be stated as follows : The above civil rules are in connection with the assessment of agricultural income for the assessment years 1980-81, 1981-82 and 1982-83. The petitioners claimed exemption for the expenses incurred on payment of salary paid to the employees of the te...

Makum Tea Co. India Ltd. Vs. Commissioner of Taxes and ors.

Court: Guwahati

Reported in: (1996)131CTR(Gau)404

D.N. BARUAH, J. :All the above civil rules involve common questions of law and fact, therefore, I propose to dispose of these cases by a common judgment.2. In all the above civil rules, the petitioners have challenged the common order dt. 22nd Nov., 1989, annexure-3 to the petitions, passed by the Dy. Commr. of Taxes, Assam, Guwahati, dismissing the revision application filed by the petitioner-company for the asst. yrs. 1980-81, 1981-82 and 1982-83 and confirming the order dt. 9th Dec., 1986, passed by the Agrl. ITO, Assam, Guwahati, disallowing the exemption claimed by the petitioner on certain expenditure.3. The facts, for the purpose of disposal of these cases, may be stated as follows :The above civil rules are in connection with the assessment of agricultural income for the asst. yrs. 1980-81, 1981-82 and 1982-83. The petitioners claimed exemption for the expenses incurred on payment of salary paid to the employees of the tea garden engaged in the operation and manufacture of tea,...

Abc India Ltd. and anr. Vs. Deputy Commissioner of Income-tax and ors.

Court: Guwahati

J.N. Sarma, J.1. This application under Article 226 of the Constitution of India has been filed to quash the order of assessment dated March 31, 1994, for the assessment year 1991-92 passed by respondent No. 1 rejecting the claim of the petitioners as regards higher depreciation by refusing to follow the circular dated July 29, 1991, and the circular dated June 14, 1993, issued by the Central Board of Direct Taxes clarifying about the rates of depreciation allowable in the case of assessees engaged in the business of transportation of goods on hire.2. The circular dated July 29, 1991, is annexure-II to the writ application and that is quoted below (see : [1991]191ITR1(Mad) ) : 'Sub : Allowance of depreciation on motor vehicles owned and used by tour operators and travel agents in the business of running these vehicles on hire for tourists. The second proviso to Section 32(1)(ii) of the Income-tax Act, 1961, which disallows depreciation on foreign motor cars, is reproduced below: 'Prov...

Maran Chandra Paul Vs. State of Tripura

Court: Guwahati

A.K. Patnaik, J.1. This is an appeal against the judgment dated 9-1-92 of the Additional Sessions Judge, South Tripura, Belonia in S.T.40(S.T/B) of 1988 convicting the appellant for the offence of rape under Section 376, IPC and sentencing him to R.I. for five years and a fine of Rs. 2,000/- and in default to suffer R.I. for three months more.2. The brief facts of the case are that an FIR was lodged on 16-2-1986 by Smt. Saraswati Paul with the Officer-in-Charge of Baikhora P.S. alleging that a year back in the month of Baishakh the appellant came to her house during noon time in absence of her parents and forcibly cohabitated with her by tempting her to marry soon. She further alleged that during the said month of Baishakh, the appellant cohabitated with her for three concecutive days, but out of fear, she kept it secret from her parents and in the month of Magha when she had labour pain, her parents came to know that she was pragnant. Thereafter, with the help of a local doctor Sukum...