Kerala Court February 1991 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
East India Agencies Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Feb-01-1991
Reported in: [1991]189ITR44(Ker)
K.P. Balanarayana Marar, J. 1. At the instance of the assessee, the following questions have been referred to this court for decision under Section 256(1) of the Income-tax Act, 1961 : '(1) Whether, on the facts and circumstances of the case, the Tribunal is right in law in holding that the expenses incurred by the assessee including the salary paid to the managing director could not be allowed as a deduction in computing the assessee's income assessed under the head 'Other sources' for both the assessment years (2) Whether, on the facts and circumstances of the case, the Tribunal was right in law in upholding the Income-tax Officer's disallowance of 90% of the total expenses incurred by the assessee for the assessment year 1978-79 and in allowing only 10% of the assessee's income as admissible expenses for the assessment year 1979-80, in computing the assessee's income for the respective years ?' 2. The assessee had a managing agency business which was stopped by it. During the accou...
ismail and Etc. Vs. State of Kerala
Court: Kerala
Decided on: Feb-01-1991
Reported in: 1991CriLJ2945
S. Padmanabhan, J.1. As directed by the Assistant Commissioner of Police, after getting source information that in Room No. 306 of Lucia Hotel near K.S.R.T.C. Bus Stand at Ernakulam narcotic drugs and psychotropic substances are being illegally dealt with, P.W. 16, Circle Inspector of Police, along with P.W. 15, Sub Inspector, and party visited the room at about 3.00 p.m. on 21-4-1989. Door was found bolted from inside. On knocking the door, the third accused opened it from inside. First accused was sitting on a cot with MO 1 plastic container having 1.25 kgs. of Hashish inside near him. Second accused was standing near him. It was seized and the three accused arrested and samples taken in two plastic containers. Ext. P 10 report of analysis revealed that the samples were charas. Investigation revealed that the three accused were dealers in narcotic drugs and psychotropic substances and accused 2 and 3 conspired with the first accused and abetted him for its sale to them. First accused...
- ‹ Prev
- 1
- 2
- 3
- 4
- Next ›