Kerala Court October 1994 Judgments
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Commissioner of Income-tax Vs. Orion Coir Mats and Mattings Manufactur ...
Court: Kerala
Decided on: Oct-07-1994
Reported in: [1995]211ITR700(Ker)
T.L. Viswanatiia Iyer, J. 1. The Income-tax Appellate Tribunal, Cochin Bench, has referred the following three questions for our consideration and opinion, namely :'1. Whether, on the facts and in the circumstances of the case, is the Tribunal justified in holding that the contribution to the Coir Promotion Fund, viz., Rs. 29,594, is eligible for weighted deduction under Section 35B of the Income-tax Act, 1961, especially when the amount was later returned to the assessee by the Coir Board 2. Whether, on the facts and in the circumstances of the case, was the Tribunal correct in law in finding that the payments of Rs. 71,672 made by the assessee to Overseas Agencies, are agency commissions and are eligible for weighted deduction under Section 35B of the Income-tax Act, 1961 3. Whether, on the facts and in the circumstances of the case, the Tribunal had any material to come to the conclusion that the expenditure had been incurred for an activity of the nature falling under Sub-clause ...
Commissioner of Income-tax Vs. C. Sekharan
Court: Kerala
Decided on: Oct-07-1994
Reported in: [1995]211ITR730(Ker)
T.L. Viswanatha Iyer, J. 1. The Income-tax Appellate Tribunal, Cochin Bench, has referred the following question for determination of this court under Section 256(2) of the Income-tax Act, 1961, namely :'Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in admitting the ground raised by the assessee and restoring the matter to the Income-tax Officer for proper disposal in accordance with law ?'2. The assessee had omitted to make a claim for weighted deduction under Section 35B before the assessing authority but raised the contention when the matter was pending in appeal before the Commissioner of Income-tax (Appeals). The Commissioner, however, refused to entertain the claim as he felt that the decision in CIT (Addl.) v. Gurjargravures P. Ltd. : [1978]111ITR1(SC) stood in the way of his entertaining the plea. The Tribunal, however, took a different view and came to the conclusion that this point is liable to be dealt with. Accordingly, it directed...
Commissioner of Income-tax Vs. T. Lekshmikutty Amma
Court: Kerala
Decided on: Oct-07-1994
Reported in: [1995]211ITR1014(Ker)
T.L. Viswanatha Iyer, J. 1. Two questions are raised in these petitions under Section 256(2) of the Income-tax Act, 1961, which relate to the assessment years 1980-81, 1981-82 and 1983-84. One of the questions raised is relating to the assessability of the assessee in the status of a Hindu undivided family. The Tribunal held based on the decision of this court in WTO v. K. Madhavan Nambiar : [1988]169ITR810(Ker) that having regard to the provisions of the Kerala Joint Hindu Family System (Abolition) Act, the assessee was not liable to be assessed in the status of a Hindu undivided family. The Tribunal declined to refer the question of law arising out of this finding because the matter stood concluded by the decision of this court in WTO v. K. Madhavan Nambiar : [1988]169ITR810(Ker) . The application filed by the Revenue to compel reference of this question under Section 256(2) of the Income-tax Act, 1961, relating to another year, namely, Original Petition No. 16493 of 1992 was dismiss...
Keka Nature Preservation Society, Triasur Vs. Professor, Livestock Res ...
Court: Kerala
Decided on: Oct-06-1994
Reported in: AIR1995Ker154
ORDERK.G. Balakrishnan, J.1. Petitioner society claims to be interested in the preservation and conservation of nature and they fight against the ecological imbalance and environmental degeneration at Thiruvazhamkunnu in Palakkad District. The respondent Agricultural University owns 400 hectares of land. Petitioner alleges that attempts are being made to cut about 2000 odd trees from this property and tender notification was published on 21-11-93. A decision was taken by the executive committee of the University in the month of March 1993. All these trees have grown well and this area comes under the Nilgiri Biosphere Reserve. Petitioner alleges that one Sateesh Chandran Nair has conducted a detailed study about bio-diversity of Southern Western Ghats, and it is observed that the preservation of this 'bio-sphere is necessary. Petitioner prays that respondent University shall not be allowed to cut the trees pursuant to Ext. P. 1 notification.2. On behalf of the respondent Agricultural U...
Commissioner of Income-tax Vs. Travancore Cements Ltd.
Court: Kerala
Decided on: Oct-06-1994
Reported in: (1995)124CTR(Ker)17; [1995]212ITR218(Ker)
T.L. Viswanatha Iyer, J.1. The assessment year concerned is 1983-84 and the assessment is one under the Companies (Profits) Surtax Act, 1964, The Surtax Officer levied interest on the total amount of surtax payable by the assessee for the year without deducting the advance amountof surtax paid by the asses see. The assessee filed a statement of advance tax on July 28, 1982, though the statement was due on June 15, 1982, and paid the advance surtax of Rs. 24,00,529. The assessing authority completed the assessment with a demand for Rs. 73,831 which included an amount of Rs. 35,972 by way of interest under Section 7C(2), accepting the payment of Rs. 24,00,529 as payment of advance tax. Subsequently, while implementing the appellate order modifying the assessment, the Surtax Officer enhanced the interest payable under Section 7C(2) to Rs. 14,91,208. Though the basis of this enhancement was not stated, it was clear that he had declined to treat the payment of Rs. 24,00,529 as payment of ad...
Commissioner of Income-tax Vs. Travancore Electro Chemical Industries ...
Court: Kerala
Decided on: Oct-06-1994
Reported in: (1994)122CTR(Ker)182; [1995]211ITR775(Ker)
K.K. Usha, J.1. The references at the instance of the Commissioner of Income-tax, Cochin, relate to the assessment years 1971-72, 1976-77 and 1977-78. The following common questions are referred in Income-tax References Nos. 492 and 493 of 1985 :'(1) Whether, on the facts and in the circumstances of the case and also in view of the statutory provisions contained in Rule 27E of the Regulation framed under the Electricity (Supply) Act, the Tribunal is right in law and fact in holding that there was no infraction of law and this was not any penal interest ? (2) Whether, on the facts and in the circumstances of the case and also in view of the decision of the Supreme Court in Indian Aluminium Co. Ltd. v. CIT : [1971]79ITR514(SC) , the assessee is entitled to claim deduction for the interest paid or payable ?' 2. In Income-tax Reference No. 24 of 1985 apart from the second question referred to above, two other questions are referred as follows :'(1) Whether, on the facts and in the circumst...
Commissioner of Income-tax Vs. Santhosh Hospital
Court: Kerala
Decided on: Oct-06-1994
Reported in: [1995]211ITR888(Ker)
T.L. Viswanatha Iyer, J. 1. Though considerable stress was laid by standing counsel for the Revenue that the Appellate Tribunal should not have interfered with the estimate of income made by the Commissioner (Appeals), we feel that in the facts and circumstances of this case no reference is called for. The assessing authority estimated the income of the assessee at Rs. 3,000 per day, for 300 working days in the year. On appeal, the number of working days was reduced to 270 and the receipt per day to Rs. 2,800. The Tribunal in second appeal confirmed the number of working days at 270, but reduced the receipt per day to Rs. 1,500 as against Rs. 2,800 fixed by the Commissioner. The case of the Department is that the assessee had stated that he was doing about six operations per day and was getting an average of Rs. 3,000 per day. But the assessee has retracted the statement and staled that what he had intended to convey was only the state of affairs up to March 31, 1988. The assessee had ...
Commissioner of Income-tax Vs. A.M. Zainalabdeen Musaliar.
Court: Kerala
Decided on: Oct-06-1994
Reported in: (1995)123CTR(Ker)150; [1995]212ITR188(Ker); [1995]82TAXMAN504(Ker)
T. L. VISWANATHA IYER J. - The Revenue seeks to have the following questions referred to this court under section 256(2) of the Income-tax Act, 1961 :'1. Whether, on the facts and in the circumstances of the case (and after having found that the accounts of the assessee are defective), the Tribunal is right and had materials to delete the addition in its entirely?2. Whether, on the facts and in the circumstances of the case, -(i) the Tribunal is right and had materials to hold that the figures given before sales tax authorities could not be correct figures and is not the above finding wrong, unreasonable and based on conjectures and surmises?(ii) did the assessee discharge the burden of proof ?3. Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that since there are only two figures before us and one figure is not based on any proper material, the other figure is the only figure which we would adopt and is not the above approach reasoning and ...
Commissioner of Income-tax Vs. Wandoor Jupiter Chits (P.) Ltd. (In Liq ...
Court: Kerala
Decided on: Oct-06-1994
Reported in: (1995)123CTR(Ker)410; [1995]213ITR73(Ker); [1995]80TAXMAN345(Ker)
T. L. VISWANATHA IYER J. - The Revenue seeks to have the following questions referred to this court under section 256(2) of the Income-tax Act, 1961, namely :'1. Whether, on the facts and in the circumstances of the case, the entire expenditure or any one of the eight items of expenditure has any nexus with the earning of interest income on the principal amount collected and is an allowable deduction 2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in equating nexus with the principal amount collected with the interest earned on the principal amount and in allowing the expenditure in view of the nexus (if at all) with the principal amount in deposit 3. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and in fact in holding that the legal process, salaries and allowances to the staff, establishment charges for the purpose of pursuing the legal process are highly necessary expenses for earning the interest on...
The Manager, K.M.M.U.P. School, Perinthlmanna South Vs. the State of K ...
Court: Kerala
Decided on: Oct-05-1994
Reported in: AIR1995Ker243
1. The proceedings of this petition bring before this Court a total lack of co-ordination amongst the statutory authorities inter se and a complete non-appliction of mind with regard to orders passed by this Court. These observations are made with fervent consideration when the authorities dealing with the problem of education of students are required to approach this Court every now and then and if the authorities had looked into the situation on a basis, much time and energy of the authorities of the educational institutions would not have been suffered from flooding this Court unnecessarily.2. The institution is a very small one, but a very important one not only from the point of view of the educational institutions but also from the point of view of ever increasing population of students.3. The necessary matters were available in the proceedings of the earlier O.P. (O.P. No. 8733 of 1986). The petition related to the question of increasing one division to the petitioner-school to ...
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