Kerala Court December 1962 Judgments
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Krishna Menon Vs. CochIn Devaswom, Board and anr.
Court: Kerala
Decided on: Dec-05-1962
Reported in: AIR1963Ker181
K.K. Mathew, J. 1. Plaintiff is the appellant. The suit was to recover money under two heads, Rs. 97/- and interest due for the repairs to electric installation in the temple at Ernakulam and Rs. 2510/8/- for the complete electric installation of Sree Krishna Swami Temple at Chittur. The defendant is the Cochin Devaswom Board. The plaintiff's case was that he contracted with the defendant for executing the work of installing electric light in the Sree Krishna Swami, Temple according to the specification given by the defendant. Ext. D2 dated 12-3-1953 is the tender made by the plaintiff. The tender was accepted by the defendant under Ext. P3. The acceptance was on the definite understanding that the work must be completed by 10-9-1128. In pursuance to that, Ext. D3 agreement was executed by the plaintiff on 19-3-1953. Ext. D3 (a) is the order of the Board accepting the agreement. The work was completed by the plaintiff and he got a formal receipt of acceptance of work under Ext. P6 on 1...
Bank of CochIn Ltd. Vs. Commissioner of Income-tax, KeralA.
Court: Kerala
Decided on: Dec-05-1962
Reported in: [1963]50ITR211(Ker)
GOVINDAN NAIR J. - This Income-tax Referred Case raises the same question relating to the assessment years 1957-58, 1958-59 and 1959-60. As directed by this court for the first of these years the question :'Whether on the facts and in the circumstances of the case, the expenses totalling Rs. 4,493-11-9 incurred in connection with the kuries are admissible deductions under the Income-tax Act ?'has been referred to us. And for the subsequent years, the Tribunal acting on an application under section 66(1) of the Indian Income-tax Act has formulated the following question : 'Whether, on the facts and in the circumstances of the case, the expenses of Rs. 2,875.75 and Rs. 3,337.49 incurred in connection with the kuries are admissible deductions under the provisions of the Income-tax Act ?' for our answer.The assessee is a banking company. The memorandum and articles of the assessee permitted the carrying on by the company of kuri business. It is seen that they have been carrying on this bus...
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