Kerala Court April 1975 Judgments
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Bhagavathy Ummini and ors. Vs. Ramankutty and ors.
Court: Kerala
Decided on: Apr-09-1975
Reported in: AIR1976Ker34
S.K. Kader, J. 1. The plaintiffs, in a suit for declaration that they are entitled to 5/26 shares in the plaint schedule properties, for partition and separate possession of their shares had for a further declaration that the Will and sale deeds executed by deceased Raman Narayanan are invalid and not binding on them and the plaint schedule properties, are the appellants. According to the plaintiffs, Raman Narayanan had two wives, namely, the 1st plaintiff arid the 1st defendant, Defendants 2 to 10 are the children born to Raman Narayanan through the 1st defendant, while plaintiffs 2 and S and the 11th defendant are the children born to the first plaintiff by Raman Narayanan, Plaintiffs contended that Raman Narayanan was not in his proper senses and was not having a proper disposing capacity at the time of the execution of the Will and the sale deeds, impugned in the suit2. Eleventh defendant supported the plaintiff while the other defendants resisted the suit contending that the plain...
Commissioner of Income-tax, Kerala Vs. Mittal Steel Re-rolling and All ...
Court: Kerala
Decided on: Apr-09-1975
Reported in: [1977]108ITR207(Ker)
GOVINDAN NAIR C.J. - The Income-tax Appellate Tribunal, Cochin Bench, has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that what the assessee manufactured or produced is iron and steel (metal) within the meaning of that expression appearing as item (1) in the Fifth Schedule to the Income-tax Act, 1961 ?'The years of assessment are 1967-68, 1968-69 and 1969-70. It was agreed that the assessee was entitled to the development rebate for all the three assessment years. The only question in dispute was whether the rate of such rebate should be 20 per cent. as contended by the department or 35 per cent. as claimed by the assessee. The claim of the assessee was that the rebate at the rate of 35 per cent. as provided in section 33(1)(iii)(c)(A)(a) as it stood at the relevant time should be allowed for the year 1967-68 and not 20 per cent. under section 33(1)(iii)(c)(B)(a). The relevant part of th...
Commissioner of Wealth-tax Vs. Smt. V. Pathummabi
Court: Kerala
Decided on: Apr-07-1975
Reported in: [1977]108ITR689(Ker)
Govindan Nair, C.J. 1. The same question has been referred to us by the Income-tax Appellate Tribunal, Cochin Bench, for the assessment years 1964-65 and 1965-66 in relation to the same assessee. The question referred is in these terms:'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that even for the default continuing after April 1, 1969, in furnishing the return of net wealth for the assessment years 1964-65 and 1965-66 the penalty for every month during which the default continued after April , 1969, is to be computed under the law as it obtained on the 1st April of each assessment year alone, that is, under Section 18(1)(i) of the Wealth-tax Act, 1957, as it stood prior to its amendment by the Finance Act, 1969 ?'2. The returns for the two years 1964-65 and 1965-66 should have been filed by the assessee on or before June 30, 1964, and June 30, 1965, respectively. Admittedly, this had not been done. The returns for the t...
Kochukesavan and anr. Vs. Raman Padmanabhan and ors.
Court: Kerala
Decided on: Apr-02-1975
Reported in: AIR1976Ker105
S.K. Kader, J.0 1. Defendants Nos. 21 and 66 in a suit for partition are the appellants. The subject-matter of the suit is 40 cents of land which admittedly belong to an Ez'hava tarwad, which consisted of four branches. The plaintiffs and defendants 1 to 174 are the members of this tarwad. The plaintiffs claiming 222/332 shares as belonging to their branch sought partition of the property by metes and bounds, ignoring Exs. P-l and P-2 which are two partition deeds. Defendants 1, 21 and 66 executed a partition deed, the copy of which is Ex. P-l, on 5th May, 1965 dividing the suit property into four equal shares. On the basis of this partition deed, on May 14, 1965 defendants 21 to 57 executed another partition deed Ex. P-2. Plaintiffs contended that they are not parties to these partition deeds and that these documents are invalid and not binding on them, the properties and the other members of the tarwad which remained undivided.2. The suit was contested by defendants 1, 21 and 66, who...
State Bank of Travancore Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Apr-01-1975
Reported in: [1977]110ITR336(Ker)
Khalid, J.1. The Income-tax Appellate Tribunal, Cochin Bench, has referred the following question for our decision :' Whether, on the facts and circumstances of the case, the addition of Rs. 35,331, representing interest on sticky advances, as income of the assessment year 1968-69 is valid in law '2. The assessed is the State Bank of Travancore, Trivandrum. The assessment year, to which this reference relates, is 1968-69, the accounting year relevant being the calendar year 1967 ending with December 31, 1967. The question relates to interest accrued on what are called ' sticky advances '. The assessee follows the mercantile system of accounting. The assessee did not credit in its accounts the interest that had accrued on sticky advances because the assessee felt that the interest may not be paid. The assessee is a subsidiary of the State Bank of India. Although the assessee charged interest on the advances in question, the assessee considered it of doubtfulrecovery and, therefore, cred...
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