Kerala Court June 1980 Judgments
Commissioner of Income-tax Vs. Dr. P. Rajendran
Court: Kerala
Decided on: Jun-19-1980
Reported in: [1981]127ITR810(Ker)
Balakrishna EradI, C.J.1. This is a reference made to this court by the Income Tax Appellate Tribunal, Cochin Bench (hereinafter called 'the Tribunal') at the instance of the revenue under Section 256(1) of the Income-tax Act, 1961 (for short 'the Act'). The questions referred are :'(1) Whether the expenses incurred by the assessee in his litigation before the civil court to claim enhanced compensation for the compulsory acquisition of his capital asset which is the land is an expenditure incurred wholly and exclusively in connection with the transfer of such capital asset ? (2) Whether the Tribunal was, on the facts and circumstances of the case, in the departmental appeal right in allowing the assessee-respondent to make for the first time a claim for deduction of expenditure incurredwholly and exclusively in connection with the transfer of capital asset subject to the condition that in no event the quantum of capital gains after such deductions can be settled at a figure lower than ...
Tag this Judgment!Commissioner of Income-tax Vs. Westcoast Shipping Agencies (P.) Ltd.
Court: Kerala
Decided on: Jun-17-1980
Reported in: [1981]127ITR442(Ker)
Balakrishna Eradi, C.J. 1. These are two connected references made to this court by the Income-tax Appellate Tribunal, Cochin Bench, pursuant to orders passed by this court under Section 256(2) of the I.T. Act, 1961 (hereinafter called ' the Act '), in O.P. Nos. 3225 of 1976 and 3233 of 1976. The assessee is the same company and the relevant assessment years are 1973-74 and 1974-75. The questions referred in I.T.R. No. 89 of 1978, which relates to the assessment year 1973-74, and the questions referred in I.T.R. No. 90 of 1978, which relates to the assessment year 1974-75, are : 2. Assessment year 1973-74 : ' 1 Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in deleting the addition of Rs. 18,000 made by the Income-tax Officer for the assessment year 1973-74 under Section 40(c) of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holdi...
Tag this Judgment!Commissioner of Income-tax Vs. Kerala State Industrial Development Cor ...
Court: Kerala
Decided on: Jun-17-1980
Reported in: [1981]128ITR742(Ker)
Balakrishna Eradi, C.J.1. The Income-tax Appellate Tribunal, Cochin Bench (hereinafter called 'the Tribunal'), has referred to this court under Section 256(1) of the I.T. Act, 1961, for short, the Act, the following question of law as arising out of its order dated 26th April, 1977, in I.T.A. No. 355/Coch/1974-75: 'Whether, on the facts and in the circumstances of the case, the reopening of the assessment for the assessment year 1968-69 under Section 147(b) of the Income-tax Act, 1961, was not valid ?'2. The assessee is a public limited company--the Kerala State Industrial Development Corporation Ltd.--incorporated with the object of supplying information to entrepreneurs about the possibilities of starting industries in Kerala State, financing the same by share participation, underwriting of shares, guaranteeing and advancing of loans, etc. It gets remuneration for the services rendered by it.3. For the assessment year 1968-69, the assessee filed a return disclosing an income of Rs. 9...
Tag this Judgment!Commissioner of Income-tax Vs. Tirur Medical Hall
Court: Kerala
Decided on: Jun-16-1980
Reported in: (1981)20CTR(Ker)24; [1980]126ITR395(Ker)
Balakrishna Eradi, C.J.1. At the instance of the Commissioner of Income-tax, Kerala, the Income-tax Appellate Tribunal, Cochin Bench (hereinafter called 'the Tribunal'), has referred to this court under Section 256(1) of the I.T. Act, 1961, for short 'the Act', the following question of law which has arisen out of the order of the Tribunal dated 30th August, 1977, in I.T.A. No. 162/Coch/1976-77 :'Whether, on the facts and in the circumstances of the case, the appeal preferred by the assessee to the Appellate Assistant Commissioner against the order passed by the Income-tax Officer declining to condone the delay in the filing of the application for registration and consequently refusing registration for the assessment year 1974-75 was competent ?'2. The assessee is a firm of three partners carrying on business in the name and style 'Tirur Medical Hall'. The partnership was constituted under a deed dated November 15, 1967. On May 16, 1974, the assessee filed an application before the ITO...
Tag this Judgment!Commissioner of Income-tax Vs. Travancore Minerals Ltd.
Court: Kerala
Decided on: Jun-10-1980
Reported in: [1981]130ITR631(Ker)
Balakrishna Eradi, C.J. 1. This is a reference made by the Income-tax Appellate Tribunal, Cochin Bench (hereinafter called 'the Tribunal'), pursuant to the order passed by this court under Section 256(2) of the I.T. Act, 1961 (hereinafter called 'the Act'), in O.P. No. 5407 of 1975 filed by the Commissioner of Income-tax, Ernakulam. The question referred is :'Whether, on the facts and in the circumstances of the case and in view of the provisions contained in the First Schedule, Part I, Paragraph F(I)(B) read with Explanation 1 and other relevant provisions of the Finance Act, 1966, the Income-tax Appellate Tribunal is correct in law in holding that the provisions relating to the levy of additional tax under the Finance Act, 1966, are not attracted ?'2. The assessee is a public limited company in liquidation. The company was engaged in the business of exploitation of minerals in Kcrala. It declared for the first time a dividend in the year ended March 31, 1960, which was distributed in...
Tag this Judgment!K. Nithiyanandan Vs. B. Radhamani and anr.
Court: Kerala
Decided on: Jun-06-1980
Reported in: 1980CriLJ1191
ORDERS.K. Kader, J.1. This is an application filed under Section 482 of the Cr.P.C. by a husband who has been sent to jail for his failure to pay maintenance awarded by the Judicial First Class Magistrate, Adoor, in M. C. No. 47/77, in favour of his wife, the first respondent herein and their minor child. On an application filed by the first respondent claiming maintenance against the petitioner herein, the Sub-Divisional Magistrate, Adoor, awarded maintenance at the rate of Rs. 120 per mensem to the first respondent and Rs. 75 per mensem to the minor child, The petitioner was an employee in Kodu-mon plantation. The petitioner committed default in payment of the maintenance awarded in favour of the first respondent and the minor child. On April 4, 1979 an application was filed by the first respondent alleging that maintenance for the period from 9-8-1978 to 9-1-1979 amounting to Rs. 975 was in arrears and, therefore, a warrant should be issued against the petitioner. The learned Magist...
Tag this Judgment!Kanarakutty Kurup Vs. Vivekanandan
Court: Kerala
Decided on: Jun-03-1980
Reported in: AIR1980Ker167
ORDERKumari P. Janaki Amma, J.1. The revision petitioner is the owner of a building within the Calicut Corporation, which has been taken on lease by the respondent on a monthly rent of Rs. 37.50. The petitioner filed O. P. (R. C.) No. 179 of 1974 before the Munsiff's Court, Kozhikode-II for eviction of the respondent on the ground of arrears of rent and also on the ground that the respondent had kept the building locked for about one and half years, causing thereby damage to the building. The respondent in his counter denied that he had kept the rent in arrears. According to him, there was an arrangement between him and the revision petitioner under which the respondent was to do some additional work in the building, and adjust the rent towards the cost of the same. It was on account of the above arrangement that rent was not being paid. He also denied that any damage has been caused to the building. He would state, that the petitioner caused the electric current to be cut, with the re...
Tag this Judgment!Commissioner of Income-tax Vs. Vanchi Trust and anr.
Court: Kerala
Decided on: Jun-03-1980
Reported in: (1981)20CTR(Ker)26; [1981]127ITR227(Ker)
Balakrishna Eradi, C.J.1. In these two connected references made to this court under Section 256(1) of the I.T. Act, 1961 (hereinafter called ' the Act'), the Income-tax Appellate Tribunal, Cochin Bench--for short the ' Tribunal '--has referred the following question of law as arising out of the common order passed by it in R. A. No. 176 (Coch)/77-78 and R. A. No. 177 (Coch)/77-78 dated December 16, 1977 :' Whether, on the facts and in the circumstances of the case, the donations from a trust to which Section 11 applies in cash and in the shape of shares in a limited company given with a direction that they should form the corpus of the trust are to be treated for the purpose of Section 11 as income of the assessee-trust '2. The assessees (respondents) are two public charitable trusts to which the provisions of Section 11 of the Act are admittedly applicable. The relevant assessment year is 1971-72 for which the accounting period is the financial year ending March 31, 1971. During the ...
Tag this Judgment!The Thannirangad Service Co-operative Society Ltd. and anr. Vs. State ...
Court: Kerala
Decided on: Jun-02-1980
Reported in: [1980]46STC464(Ker)
V. Balakrishna Eradi, C.J.1. The revision petitioners in these tax revision cases are two co-operative societies. These societies had been appointed by the civil supplies department of the State Government as authorised agents for procuring paddy from agriculturists and selling it to the ration shops in the State after getting it dehusked and converted into rice in rice mills. The revision petitioner in T. R. C. No. 144 of 1979 is the Thannirangad Service Cooperative Society Ltd. and the assessment year concerned in that case is 1970-71. The revision petitioner in T. R. C. Nos. 155 of 1979, 156 of 1979 and 163 of 1979 is the Polpully Service Co-operative Bank Ltd. and the assessment years concerned are 1970-71 to 1972-73 (inclusive). While assessing the petitioners to tax under the Kerala General Sales Tax Act (hereinafter called the Act) for the aforementioned assessment years the assessing authority took the view that amounts collected by the assessees from the purchasers (ration sho...
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