Kerala Court March 1965 Judgments
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R. G. A. Baker Vs. State of KeralA.
Court: Kerala
Decided on: Mar-09-1965
Reported in: [1967]64ITR83(Ker)
GOVINDAN NAIR J. - This income-tax referred case arises out of an order of reference dated December 13, 1963, passed by the Agricultural Income-tax Appellate Tribunal, Trivandrum. The assessee concerned has been assessed to agricultural income-tax for the year 1957-58. The corresponding accounting period of 12 months ended on May 31, 1957. By a composite order of reference relating to the three assessment years 1957-58, 1958-59 and 1959-60, three questions have been referred to us. We are concerned in this appeal only with the latter two questions which read as follows :'(1) Whether the compensation, gratuity and other payments made to retrenched employees are allowable expenditure under section 5 (j) in computing the taxable income and whether the Tribunal was justified in rejecting the claim (2) Whether the Tribunal is right in rejecting the claims of the assessee in respect of written off dues of the tenant and book-keeping expenses under section 5 (j) and under section 3 and other ...
HopkIn and Williams (Travancore) Ltd. Vs. Commissioner of Income-tax, ...
Court: Kerala
Decided on: Mar-06-1965
Reported in: [1967]64ITR76(Ker)
M. S. MENON C.J. - This is a reference by the Income-tax Appellate Tribunal, Madras Bench, under section 66(1) of the Indian Income-tax Act, 1922. The assessment year concerned is 1953-54; and the accounting period, the twelve months ended on 30th June, 1952. The question referred is :'Whether, on the facts and in the circumstances of the case, the assessee was entitled to the deduction of Pounds 12,611 under section 10 of the Income-tax Act ?'Sub-section (2) of section 10 of the Indian Income-tax Act, 1922, expressly provides for certain allowances. It is not contended that the deduction claimed in this case will come within the ambit of sub-section (2).The list of allowances enumerated in sub-section (2), however, is not exhaustive; an item of loss incidental to the carrying on of a business may be deducted in computing the profits and gains of that business, even if it does not fall within any of the clauses of sub-section (2). This has been definitely established by the Privy Counc...
Rev. Father K.C. Alexander of Kuttikandathilaya Vs. State of Kerala
Court: Kerala
Decided on: Mar-02-1965
Reported in: AIR1966Ker72
1. This is an appeal by the plaintiff. The suit was for recovery of two lakhs of Rupees, with interest thereon from the date of suit, from the first defendant in the suit, the Stale of Kerala. Shortly stated, the claim was for damages for the value of improvements said to have been lost to the plaintiff when he was evicted from 160 acres of land, described in the schedule to the plaint, in accordance with the provisions of the Land Conservancy Act, on the 8th of Karkitakom, 1114 M. E. It is now admitted that the land belonged to the State. According to the plaintiff those improvements had been effected by him bona fide on the property and he was entitled to the value thereof. He should have been allowed atleast to remove the improvements. Because no value was given to him for the improvements and because he was not even allowed to remove his improvements, its value as detailed in the plaint has been claimed by way of damages. This was resisted by the State, the first defendant, on seve...
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