Kerala Court January 1997 Judgments
Commissioner of Income-tax Vs. Midland Rubbers and Produce Co. Ltd.
Court: Kerala
Decided on: Jan-10-1997
Reported in: [1998]232ITR530(Ker)
K.K. Usha, J. 1. This is a reference under Section 256 of the Income-tax Act, 1961, by the Income-tax Appellate Tribunal, Cochin Bench, at the instance of the Revenue arising out of the order of the Tribunal in I. T. A. No. 737/Coch of 1987, which relate to the assessment year 1985-86. The following is the question referred for the opinion of this court:'Whether, on the facts and in the circumstances of the case, should not the repairs to car and jeep be included for computing the disallowance under Section 37(3A) of the Income-tax Act, 1961 ?'2. The facts of the case are as follows : The assessee, a company, had incurred certain expenditure for the repair of motor car and jeep for the assessment year 1985-86. In the return the assessee computed disallowance under Section 37(3A) but claimed that no disallowance can be made on these repair charges on the ground that Section 37(3A) has no application. The Income-tax Officer took the view that Section 37(3A) is applicable and rejected the...
Tag this Judgment!Commissioner of Income-tax Vs. A.V. Thomas and Co. Ltd.
Court: Kerala
Decided on: Jan-10-1997
Reported in: [1997]225ITR29(Ker)
K.K. Usha, J. 1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Cochin Bench, has referred the following questions arising out of the order of the Tribunal dated October 30, 1992, in I. T. A. No. 736/(Coch) of 1987 for the opinion of this court :' 1. Whether, on the facts and in the circumstances of the case, -- (i) the expenditure in respect of repairs and insurance of motor cars can be included in the expenditure incurred on running and maintenance of motor cars for purpose of restriction under Section 37(3A) of the Income-tax Act ? (ii) the Tribunal is right in law in holding 'repairs and insurance are governed by Section 31 and taxes are regulated under Section 30 such expenditure cannot be construed as running and maintenance expenditure of motor cars described under Section 37(3A) of the Act ? 2. Whether, on the facts and in the circumstances of the case and also on an interpretation of the relevant provisions, the assessee is entitled to deduction under Secti...
Tag this Judgment!Commissioner of Income-tax Vs. Dharmodayam Co.
Court: Kerala
Decided on: Jan-10-1997
Reported in: [1997]225ITR686(Ker)
K.K. Usha, J. 1. This is a reference made by the Income-tax Appellate Tribunal, Cochin Bench, at the instance of the Revenue. The following is the question for the opinion of this court :'Whether, on the facts and in the circumstances of the case and also on an interpretation of Section 11(4A) of the Income-tax Act, the assessee is entitled to exemption under Section 11(1) of the Income-tax Act, 1961 ?' 2. The relevant facts of the case in brief are as follows : The respondent/assessee-company was being held to be a charitable institution entitled to claim exemption under Section 11(1) till the assessment year 1983-84. For the year 1984-85, the assessing authority took the view that the company is not eligible for exemption under Section 11(1) in respect of the income earned from its kury business in view of the introduction of Section 11(4A). The assessee has computed its net profit from kury business at Rs. 2,64,939 and deducted the amount spent for charity, scholarship, etc., from t...
Tag this Judgment!A. Jakkir Hussain, Fathima Spices Vs. Agricultural Income-tax and Sale ...
Court: Kerala
Decided on: Jan-10-1997
Reported in: [2001]124STC14(Ker)
V.V. Kamat, J. 1. The demand notice (exhibit P2) on the ground that it is not maintainable in any way is the subject-matter of this petition under Article 226 of the Constitution of India. By the impugned demand notice purchase turnover tax on the turnover amounting to Rs. 52,73,385 at the rate of 1/2 per cent on the hill produce--cardamom--of the petitioner calculated at Rs. 26,367 is demanded only on provisional basis as stated in exhibit P2.2. Admitted and accepted facts, more so in the absence of any kind of return for a period of six years from 1991 down to this date, during the pendency of this petition, would show that the petitioner is a dealer in cardamom being assessee on the files of the Agricultural Income-tax and Sales Tax Officer, Vandiperiyar at Kumily (R1). Cardamom is a commodity liable to be taxed only at the point of first sale under entry 30 of the First Schedule to the Kerala General Sales Tax Act, 1963. For the assessment year 1990-91 the petitioner effected taxab...
Tag this Judgment!Commissioner of Income Tax Vs. A. V. Thomas and Co. Ltd.
Court: Kerala
Decided on: Jan-10-1997
Reported in: (1997)142CTR(Ker)364
SMT. K. K. USHA, J. :At the instance of the Revenue the Tribunal, Cochin Bench has referred the following questions arising out of the order of the Tribunal dt. 30th October, 1992 in ITA No. 736/Coch/1987 for the opinion of this Court :'1. Whether, on the facts and in the circumstances of the case, -(i) the expenditure in respect of repairs and insurance of motor cars can be included in the expenditure incurred on running and maintenance of motor cars for purpose of restriction under Section 37(3A) of the IT Act ?(ii) the Tribunal is right in law in holding 'repairs and insurance are governed by Section 31 and taxes are regulated under Section 30 such expenditure cannot be construed as running and maintenance expenditure of motor cars described under Section 37(3A) of the Act ?2. Whether, on the facts and in the circumstances of the case and also on an interpretation of the relevant provisions, the assessee is entitled to deduction under Section 80HHC of the IT Act, 1961 ?'The relevant...
Tag this Judgment!Commissioner of Income-tax Vs. Midland Rubbers and Produce Co. Ltd.
Court: Kerala
Decided on: Jan-10-1997
Reported in: (1998)144CTR(Ker)485
SMT. K. K. USHA, J. :This is a reference under s. 256 of the IT Act, 1961 by the Tribunal, Cochin Bench at the instance of Revenue arising out of the order of the Tribunal in ITA No. 737/Coch/1987, which relates to the asst. yr. 1985-86. Following is the question referred for opinion of this Court :'Whether, on the facts and in the circumstances of the case, should not the repairs to car and jeep be included for computing the disallowance under s. 37(3A) of the IT Act, 1961 ?'2. Facts of the case are as follows :The assessee-company, had incurred certain expenditure for the repair of motor car and jeep for the asst. yr. 1985-86. In the return, the assessee computed disallowance under s. 37(3A) but claimed that no disallowance can be made on these repair charges on the ground that s. 37(3A) has no application. The ITO took the view that s. 37(3A) is applicable and rejected the claim of the assessee. The contention raised by the assessee was accepted by the CIT(A), on the appeal filed by...
Tag this Judgment!Dr. Beena George Vs. State of Kerala and ors.
Court: Kerala
Decided on: Jan-08-1997
Reported in: AIR1997Ker335
P. Shanmugam, J.1. Petitioner is a candidate for admission to M.D.S. Post Graduate Course in Dental Science for the year 1995-96. Petitioner's rank number was 26. As per the prospectus Ext. P1, 24 seats were made available for admission to Dental College. Petitioner's choice for the admission is M.D.S. inj Oral Pathology and Micro Pathology for which two seats were allocated. Petitioner could not come within the rank list for admission to the course in the year 1995. After coming to know that vacancies have arise subsequently, the petitioner filed a representation dated 24-6-1996 before the Director of Medical Education requesting admission to the course based on the entrance examination of 1995. The request of the petitioner was rejected by the Government in their letter dated 9-12-1996. The Original Petition is filed against this order and for a direction to consider here request for admission in the 1995 batch.2. The admission to the Post Graduate Course in Dental College is governe...
Tag this Judgment!Joy M.K. and anr. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Jan-08-1997
Reported in: (1998)ILLJ429Ker
ORDERK.S. Radhakrishnan, J.1. Original Petition Nos. 2828 of 1994 to 2662 of 1996 are filed by contractors of certain abkari shops and O.P. No. 9880 of 1993 to 901 of 1994 (eight O.Ps.) are filed by various associations representing the employees of various abkari shops.2. Main question that has come up for consideration in all these cases, is as to whether remuneration paid to employees for working on paid holidays can be treated as wages within the meaning of Section 2(m) of the Kerala Abkari Welfare Fund Act, 1989 so as to enable the employers to make contribution to the Fund constitued under the Act. For the promotion of the welfare of and for paying pension to the Abkari workers in the State of Kerala the above mentioned Act was enacted which came into force on July 15, 1989. Section 4 of the Act deals with contribution to the fund to be paid by the employer. Section 4 is extracted below:'4 Contribution to the fund-(1) The contribution which shall be paid by employer to the fund s...
Tag this Judgment!P.C. Cheriyan Vs. Agricultural Income-tax Officer and anr.
Court: Kerala
Decided on: Jan-06-1997
Reported in: [1997]226ITR813(Ker)
V.V. Kamat, J. 1. The controversy in this petition has really commenced as a result of the earlier decision of this court (exhibit P-4) in O. P. No. 817 of 1990. This court was concerned with the assessment to agricultural income-tax for the year 1983-84, with reference to exhibit P-1-assessment order dated December 15, 1987, therein.2. It is observed by this court in regard to the contention which is required to be given effect to. Whether this has been given effect to or not is the concern of this petition.3. As stated above this court (exhibit P-4) has observed as follows :'One of the claims of the petitioner is that his father died on January 1, 1974, and his mother, two sisters, the petitioner and his brother are the legal representatives and they are to be assessed as tenants-in-common in the light of the decision reported in Mrs. Mary Roy v. State of Kerala, AIR 1986 SC 1011. The contention of the assessee that the legal representatives are to be assessed as tenants-in-common wa...
Tag this Judgment!P. C. Cheriyan Vs. Commissioner of Agricultural Income Tax.
Court: Kerala
Decided on: Jan-06-1997
Reported in: (1997)141CTR(Ker)528
V. V. KAMAT, J. :The controversy in this petition has really commenced as a result of the earlier decision of this Court (Ext. P4) in OP 817/1990. This Court was concerned with the assessment to agricultural income-tax for the year 1983-84, with reference to Ext. P1 assessment order dt. 15th December, 1987, therein.2. It is observed by this Court in regard to the contention which is required to be given effect to. Whether this has been given effect to or not is the concern of this petition.3. As stated above this Court (Ext. P4) has observed as follows :'One of the claim of the petitioner is that his father died on 1st January, 1974 and his mother, two sisters, the petitioner and his brother are the legal representative and they are to be assessed as tenants-in-common in the light of the decision reported in Mary Roy vs. State of Kerala AIR 1986 SC 1011. The contention of the assessee that the legal representatives are to be assessed as tenants-in-common was accepted by the Department ...
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