Karnataka Court November 1983 Judgments
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V. Jagadeesh Vs. J.C. Rajamma and ors.
Court: Karnataka
Decided on: Nov-07-1983
Reported in: 1984(1)KarLJ155
Jagannatha Shetty, J.1. The complainant is one of the persons who has filed a writ petition in this court. The writ petition concerns with the validity of a resolution passed by the Executive Committee of the workers union of which the complainant is one of the members. Under the rules governing the union the said resolution was binding on every member of the union. 2. The writ petition is pending in this Court. The President of the Union issued a notice calling upon the complainant to explain how he could become a party to the writ petition when the matter pertains thereto was considered and approved by the Executive Committee and the action challenging it amounts to an act subversive of discipline. The complainant was also furnished with the rules of the union. 3. The complainant by his reply, inter alia, contended that he had opposed the said resolution in the meeting of the Executive Committee, but his opposition was rendered ineffective due to lack of 'majority' on his side. He ha...
Amco Batteries Ltd. Vs. Commissioner of Income-tax
Court: Karnataka
Decided on: Nov-07-1983
Reported in: [1989]177ITR537(KAR); [1989]177ITR537(Karn)
S.R. Rajasekhara Murthy, J. 1. The Income-tax Appellate Tribunal, Bangalore Bench, has referred the following question for the opinion of the court: 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the surtax paid is not an allowable deduction in computing the total income under the Income-tax Act ?' 2. In view of the decision of this court in I.T.R.C. Nos. 109 and 110 of 1979 [CIT v. International Instruments (P.) Ltd. : [1983]144ITR936(KAR) disposed of on 14-9-1983, the question is answered in the affirmative and against the assessee. ...
Deshpande Sholapurkar and Co. Vs. State of Karnataka
Court: Karnataka
Decided on: Nov-07-1983
Reported in: 1984(1)KarLJ139; [1984]57STC93(Kar)
Jagannath Shetty, J. 1. This revision petition is directed against the order dated 5th July, 1978, of the Karnataka Appellate Tribunal, Bangalore, dismissing the appeal of the petitioner in S.T.A. No. 659 of 1977. 2. The petitioner-firm is carrying on the business as jewellers at Bijapur. For the assessment year 1974-75, the petitioner declared his taxable sales and purchase turnovers. The assessing authority accepting the declared turnovers levied the tax at 1 per cent on Rs. 11,404.75. He also levied surcharge of Rs. 910.97 under section 6B (as it then stood) of the K.S.T. Act 1957. 3. The petitioner, being aggrieved by the levy of surcharge, preferred an appeal to the Deputy Commissioner of Commercial Taxes (Appeals), Belgaum, under section 20 of the K.S.T. Act. The Deputy Commissioner, while considering the appeal, found that the levy of tax at 1 per cent on purchase of gold and silver articles was not in order. He issued a notice to the petitioner proposing to enhance the rate of ...
Sudarshan Trading Company Limited vs D'Sauza
Court: Karnataka
Decided on: Nov-07-1983
Reported in: AIR1984Kant214; 1984(2)KarLJ132
Venkatachaliah, J. 1. Appellant, M/s. Sudarshan Trading Company Limited, is aggrieved by the judgment and decree D/-19-4-1983 made in Original Suit No. 3091 of 1980, on the file of the 10th Addl. City Civil Judge, Bangalore, decreeing the respondent plaintiff's suit for ejectment and granting an order for possession. This appeal is in the list of admission cases. It is admitted and with the consent of learned Counsel on both sides taken up for final hearing, and disposed of by this judgment 2. Respondent, Mrs. L. D'Souza, is the owner of premises No. 11, C. J. D'Souza Road, Civil Station, Bangalore, and appellant is the tenant. Letting is for non-residential purposes. On 26-12-1974, after an earlier lease for 3 years had come to an end, a fresh lease deed dated 26-12-1974, Ext. P. 1, was entered into between the parties. The term mentioned in Ext. P.1 was three years from 1-8-1974. Rent was Rs. 2,300/- per month. The period of 3 years under Ext. P. I having run out, respondent issued n...
Commissioner of Income-tax, Karnataka Vs. K.N. Guruswamy
Court: Karnataka
Decided on: Nov-02-1983
Reported in: (1984)41CTR(Kar)303; [1984]146ITR34(KAR); [1984]146ITR34(Karn)
Rajasekhara Murthy, J.1. The following question of law has been referred to this court u/s. 256(1) of the I.T. Act, by the Income-tax Appellate Tribunal, Bangalore Bench : 'On the facts of the case, whether the notional income from house property owned by a partner of a firm, and used in the firm's business, can be included in the total income of the partner ?' 2. The assessee is the owner of house property bearing No. 174, Subbarama Chetty Road, Bangalore. During the previous year relevant to the assessment year 1971-72 this property was used by the firm of M/s. Guruswamy & Co. for its business, free of rent. The assessee was one of the partners in the said firm. 3. The ITO reopened the assessment for the assessment year 1971-72 to include the annual letting value of the premises in his individual assessment. The assessee objected to the said proposal on the ground that the said premises was used by the firm of M/s. Guruswamy & Co. for its business during the previous year and that th...
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