Karnataka Court November 2000 Judgments
Senapathy Synams Insulations (P.) Ltd. Vs. Commissioner of Income-tax
Court: Karnataka
Decided on: Nov-24-2000
Reported in: (2001)166CTR(Kar)277; [2001]248ITR656(KAR); [2001]248ITR656(Karn); [2001]117TAXMAN216(Kar)
A.V. Srinivasa Reddy, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961 ('the Act' for short), the following questions of law have been referred to us for our opinion : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the expenditure incurred by the appli-cant in demolishing the existing compound wall and rebuilding the same was a 'capital expenditure' (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the new compound wall constructed by the applicant after demolishing of the said compound wall gave the applicant 'enduring benefit' and therefore was in the nature of a 'capital asset' entitled to depreciation ?' 2. The assesses-company filed its return of income on June 30, 1984, admitting an income of Rs. 1,09,820. The assessment came to be completed on July 28, 1986, under Section 143(3) of the Act on a total income of Rs. 1,10.000. The assessee had claim...
Tag this Judgment!Assistant Commissioner of Income-tax Vs. Motor Industries Company
Court: Karnataka
Decided on: Nov-24-2000
Reported in: [2001]249ITR141(KAR); [2001]249ITR141(Karn)
A.V. Srinivasa Reddy, J. 1. Being aggrieved by the order passed by the Income-tax Appellate Tribunal, Bangalore Bench, the Revenue has preferred this appeal raising the following questions of law, for our decision : '(a) Whether, on the facts and circumstances of the case, the Tribunal is correct in law in entertaining the appeals relating to levy of interest under Section 201(1A) of the Income-tax Act, 1961, when the orders levying interest under Section 201(1A) of the Act are not appealable orders (b) Whether, on the facts and circumstances of the case, the Tribunal is correct in law in holding that the respondent-assesses was not obliged to deduct tax at source in respect of the amounts credited in its books of account as there was no agreement in force (c) Whether, on the facts and circumstances of the case, the Tribunal is correct in law in holding that the respondent-assesses was not obliged to deduct tax at source in respect of the amounts credited in the books of account ?' 2...
Tag this Judgment!Assistant Commissioner of Income Tax Vs. Motor Industries Co.
Court: Karnataka
Decided on: Nov-24-2000
Reported in: (2001)165CTR(Kar)377
A. V. Srinivasa Reddy, J.Being aggrieved by the order passed by the Tribunal, Bangalore Bench, the revenue has preferred this appeal raising the following questions of law, for our decision'(a) Whether, on the facts and circumstances of the case, the Tribunal is correct in law in entertaining the appeals relating to levy of interest under section 20MA) of the Income Tax Act, 1961, when the orders levying interest under section 201(1A) of the Act are not appealable orders ?(b) Whether, on the facts and circumstances of the case, the Tribunal is correct in law in holding that the respondent- assessee was not obliged to deduct tax at source in respect of the amounts credited in its books of account as there was no agreement in force ?(c) Whether, on the facts and circumstances of the case, the Tribunal is correct in law in holding that the respondent - assessee was not obliged to deduct tax at source in respect of the amounts credited in the books of accounts ?'2. The respondent- assessee...
Tag this Judgment!Managing Director, K.S.R.T. Corporation Vs. K.T. Jayaram
Court: Karnataka
Decided on: Nov-23-2000
Reported in: (2002)IVLLJ553Kant
ORDERM.F. Saldanha, J.1. The Karnataka State Road Transport Corporation has preferred this petition whereby an award dated March 10, 2000 passed by the Presiding Officer, Labour Court, Mangalore has been called into question. The respondent-employee was at the relevant time employed as a Junior Assistant with the corporation's office in Mangalore. It is alleged that one of his duties was to maintain the register in respect of tyres that were taken out from the stores and that it came to the notice of the corporation that there was serious dereliction of duty on his part in so far as he had failed to maintain the inventory or accounts of the tyres and that as many as 139 pages were found to have been blank. There are two other heads of charges namely that on October 19, 1995 he is alleged to have left the office unauthorisedly, gone to the bus-stand and got into a violent altercation with certain other employees of the corporation who were supposed to have been on strike. It is alleged ...
Tag this Judgment!Municipal Teachers Training Institute, Chickballapur Vs. the National ...
Court: Karnataka
Decided on: Nov-22-2000
Reported in: ILR2000KAR5004; 2001(1)KarLJ50
ORDER1. In this petition, the petitioner has prayed for quashing the order dated 11th of April, 2000, a copy of which has been produced as Annexure-H to the writ petition, and also the order dated 5th of September, 2000, a copy of which has been produced as Annexure-K to the writ petition; and for a further direction to respondents 1 and 2 to continue the recognition earlier granted to the petitioner. 2. Before proceeding to deal with the facts of the case of the petitioner, it may be useful to refer to the provisions of the law governing the rights of the parties. 3. With a view to achieve planned and coordinated development of the teacher education system, the National Council for Teacher Education Act, 1993 (hereinafter referred to as 'the Act'), came to be passed and it came into force on 1st of July, 1995. Section 3 of the Act provides for establishment of a National Council for Teacher Education-first respondent (hereinafter referred to as 'the Council'). Sub-section (4) of Secti...
Tag this Judgment!Deepak B. Kochari Vs. Accountant General, Department of Indian Audit a ...
Court: Karnataka
Decided on: Nov-22-2000
Reported in: ILR2001KAR17; 2001(4)KarLJ1
ORDER1. Heard the learned Counsel for the petitioner.2. The petitioner's grievance is that the petitioner sought for appointment on the compassionate ground. The father of the petitioner died on 16-2-1977. The petitioner's case is that at the time of death of his father, he was only four years of age. The petitioner further alleged that he had applied for appointment on the compassionate ground on 18-8-1991 and thereafter he made a representation on 22-4-1994. When appointment was not given to the petitioner, he approached the Tribunal and the Tribunal rejected the appeal taking the view that in view of the facts and circumstances of the case as representation was made in August 1994 and there was no explanation why it was made so much delayed. The petitioner has now come before this Court with petition under Article 226 of the Constitution of India. The petitioner's grievance as per contention made by the learned Counsel is that he was aged about four years at the time of death of his...
Tag this Judgment!North West Karnataka Road Transport Corporation Vs. S.J. Fernandes
Court: Karnataka
Decided on: Nov-22-2000
Reported in: [2001(89)FLR813]; ILR2001KAR1264; (2002)IVLLJ546Kant
ORDERM.F. Saldanha, J.1. Both these Writ Petitions are directed against an award of the Industrial Tribunal, Bangalore dated September 10, 1999, The North West Karnataka Road Transport Corporation hereinafter referred to as 'the Corporation' is the petitioner in the first writ petition and the employee, is the petitioner in the second one. The Corporation has assailed the correctness of the order passed by the Tribunal ordering reinstatement of the employees with 50% back wages. The employee is aggrieved by the order whereby only 50% of the back wages and benefits have been awarded and has consequently filed the second of the two petitions contending that on the facts of the present case where the Tribunal was satisfied that the enquiry was not just and proper and that no punishment was leviable that the full back wages and benefits ought to have been awarded.2. The employee was working as a Helper-B at the Corporation's Belgaum Rural Depot and it is alleged that he was unauthorisedly ...
Tag this Judgment!industrial Credits and Development Syndicate Ltd. Vs. Commissioner of ...
Court: Karnataka
Decided on: Nov-22-2000
Reported in: (2001)251CTR(Kar)720; [2001]251ITR720(KAR); [2001]251ITR720(Karn)
Ashok Bhan, J.1. The Income-tax Appellate Tribunal (for short, 'the Tribunal') at the instance of the assessee has referred the following two questions of law under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), to this court for its opinion along with the statement of case. The questions arise from the order of the Tribunal in I. T. A. No. 345/Bang. of 1987, dated July 13, 1994. It relates to the assessment year 1983-84.'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was not entitled to the deduction of interest accrued on the defaulted payment of royalty as deduction while computing the capital gains on the transfer of royalty rights ?2. The interest accrued on the defaulted payment of royalty having suffered tax in the respective assessment years, whether the assessee was entitled to the reduction out of sale consideration of the rights to receive the royalty and other incidental benefits to the ...
Tag this Judgment!industrial Credits and Development Syndicate Ltd. Vs. Commissioner of ...
Court: Karnataka
Decided on: Nov-22-2000
Reported in: (2001)165CTR(Kar)290
ORDERAshok Bhan, J.Income Tax Appellate Tribunal (hereinafter referred to as the Tribunal) at the instance of the assessee, has referred the following two questions of law under section 256(1) of the Income Tax Act, 1961, (hereinafter referred to as the Act) to this court for its opinion along with the statement of case. The questions that arise from the order of the Tribunal in ITA No. 345/Bang/1987, dated 13-7-1994, relates to the assessment year 1983-84.'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was not entitled to the deduction of interest accrued on the defaulted payment of royalty as deduction while computing the capital gains on the transfer of royalty rights ?2. The interest accrued on the defaulted payment of royalty having been suffered tax in the respective assessment years, whether the assessee was entitled to the reduction out of sale consideration of the rights to receive the royalty and other incide...
Tag this Judgment!Yellalinga Education Trust and Others Vs. State of Karnataka and Other ...
Court: Karnataka
Decided on: Nov-21-2000
Reported in: ILR2000KAR4972; 2001(2)KarLJ102
ORDER1. These writ petitions are primarily concerned with the establishing of Ayurvedic and Unani Medical Colleges in Karnataka State. They raise a common question, the factual matrix whereof is as follows:2. The petitioner-colleges were originally situate within the area of operation of either the Karnatak University or Gulbarga University as the case may be, functioning under the Karnataka State Universities Act. With intent to commence an Ayurvedic or Unani Teaching College or Nursing College, as the case may be they had submitted their applications duly to the respective Universities for affiliation. The process of affiliation is governed by Section 53 of the Karnataka State Universities Act, 1976. Broadly speaking, the scheme of the statute is that the University appoints a Local Inspection Committee ('LIC' for short), who inspects the applicant college and verifies on the application submitted and recommend the viability to the Academic Council of the University. The Academic Cou...
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