Kerala Court September 1997 Judgments
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Tata Tea Ltd. Vs. Commissioner of Agricultural Income-tax
Court: Kerala
Decided on: Sep-02-1997
Reported in: [1999]235ITR309(Ker)
Mrs. K.K. Usha, J.1. This revision, at the instance of the assessee, is directed against the order of the Commissioner of Agricultural Income-tax, Trivandrum, dated July 1, 1993. The relevant assessment year is 1980-81. The only question that arises for consideration is whether the Commissioner was justified in directing the assessing authority to adopt the notional transfer value credited in the accounts as the basis to arrive at the agricultural income of the assessee instead of the transfer value computed as per Rule 7 of the Income-tax Rules. 2. The petitioner owns and manages various tea estates and factories. It is an assessee under the Kerala Agricultural Income-tax Act as well as the Income-tax Act, 1961. While most of the green tea leaves from the estates owned by the assessee are used in such estates for the manufacture of black tea, a small portion thereof is transferred to an instant tea factory of the assessee for manufacture of instant tea for export. As per the provision...
Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. P ...
Court: Kerala
Decided on: Sep-02-1997
Reported in: [1998]111STC98(Ker)
K.K. Usha, J. 1.Revenue is the revision petitioner. Relevant assessment year is 1984-85. Challenge is against the order passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Palghat in T.A. No. 9 of 1992 filed by the assessee who is respondent herein. Rejecting the return filed by the respondent best judgment assessment was passed on May 28, 1991. The assessee took up the matter in appeal before the Deputy Commissioner (Appeals), Kozhikode who confirmed the order of assessment. On further appeal, the Tribunal granted substantial relief to the assessee. Aggrieved by the above, the Revenue has come up in revision.2. The assessee is engaged in the business in foodgrains, edible oil, etc. His business place was inspected by the sales tax authorities on August 30, 1984. Irregularities were noted. On interception of a vehicle carrying goods for the assessee on December 10, 1984 it was found that there was unaccounted purchase of vanaspathy valued at Rs. 6,375. The offence of n...
Hotel Kandath International (P.) Ltd. Vs. Official Liquidator and anr.
Court: Kerala
Decided on: Sep-01-1997
Reported in: [1998]94CompCas859(Ker)
C.S. Rajan, J. 1. The prayer in this application is for a direction to the second respondent (hereinafter referred to as 'the tenants') to hand over vacant possession of the premises held by them in the premises of Hotel Kandath International (P.) Ltd. in accordance with the scheme sanctioned on April 1, 1996, In order to appreciate the arguments of the parties to decide the dispute involved in this application, it is necessary to refer to the background of the case in detail.2. This court passed the winding up order in C. P. No. 15 of 1991, winding up the Hotel Kandath International (P.) Ltd. (hereinafter referred to as 'the company'). The official liquidator filed applications for a direction to the tenants to vacate the shops occupied by them and to hand over possession to the official liquidator. In this connection, it isworthwhile to mention that the Kerala Financial Corporation (KFC), the Kerala State Industrial Development Corporation (KSIDC), Indian Bank and the Kerala State Co...
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