Kerala Court August 1998 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.
State of Kerala Vs. N. Umesh Rao
Court: Kerala
Decided on: Aug-04-1998
Reported in: AIR1998Ker391
ORDERS. Krishnanunni, J. 1. This is a petition filed under Sections 149 and 151 of the Code of Civil Procedure and Section 5 of the Limitation Act, to condone the delay of 83 days in remitting 2/3rd balance court-fee payable in the appeal after it was admitted. It is stated that the delay was caused due to administrative reasons beyond the control of the appellant. State is the appellant. The appeal is filed challenging the judgment in L.A.R. No. 2 of 1994 of Sub-Court, Hosdurg. 2. The claimant who is the respondent in the appeal opposes the petition in that there at no valid reasons for condoning the delay and administrative reasons are hardly relevant in the matter of paying the balance court-fee. It is also contended that Section 52 of the Kerala Court-fees and Suits Valuation Act, 1959 (for short 'the Act') provides for time for payment up to 30 days and, therefore, the delay of 83 days should not be condoned. 3. There are similar petitions, very many in number, wherein after admis...
Commissioner of Income-tax Vs. Saraf Trading Corporation
Court: Kerala
Decided on: Aug-04-1998
Reported in: (1998)150CTR(Ker)282; [1999]239ITR41(Ker)
Om Prakash, C.J. 1. In compliance with the direction of this court under Section 256(2) of the Income-tax Act, 1961 (hereinafter to be referred as 'the Act'), the Income-tax Appellate Tribunal referred the following common question, at the instance of the Revenue, relating to the assessment years 1982-83 and 1986-87, for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Revenue could treat the firm as registered under Section 183(b) of the Income tax Act, 1961 ?'2. The facts, as found, by the Appellate Tribunal, are that the assessee-firm, engaged in the business of commission agent and export of tea, was originally constituted as a partnership firm by three partners under a partnership deed dated November 27, 1963. Vide partnership deed dated September 16, 1981, the partnership was reconstituted, inasmuch as a new partner was inducted and a minor was admitted to the benefits of partnership. The assessee did not apply for registration under the...
Commissioner of Income-tax Vs. Kerala Nut Food Co.
Court: Kerala
Decided on: Aug-04-1998
Reported in: [1999]239ITR127(Ker)
Om Prakash, C.J.1. This reference is made, at the instance of the Revenue, by the Income-tax Appellate Tribunal under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), relating to the assessment year 1983-84. The question referred to this court is as follows ;'Whether, on the facts and in the circumstances of the case, the asses-see is entitled to weighted deduction under Section 35B(1)(b) of the Income-tax Act, 1961 ?'2. The facts of the case, as found by the Appellate Tribunal, are that the assessee is engaged in the export of cashew kernels. For the assessment year 1983-84, the assessee claimed deduction under Section 35B(1)(b)(iv) of the Income-tax Act, 1961 (for short 'the Act'), on an amount of Rs. 4,88,409 paid to certain foreign agents. The Assessing Officer denied the claim on the ground that the assessee did not maintain any branch or agency outside India within the meaning of Section 35B(1)(b)(iv) of the Act. On appeal, the first appellate authority accepted ...
Commissioner of Income-tax Vs. Steel Complex Ltd.
Court: Kerala
Decided on: Aug-04-1998
Reported in: (1998)150CTR(Ker)677; [1999]238ITR1054(Ker)
Om Prakash, C.J.1. Heard counsel for the applicant.2. At the instance of the Revenue, the Income-tax Appellate Tribunalreferred the following question relating to the assessment year 1986-87 forthe opinion of this court : 'Whether, on the facts and in the circumstances of the case, the expenditure incurred for water treatment plant and fume extraction plant is capital in nature ?'3. The facts, in brief, are that the assessee--a limited company--is engaged in the manufacture of steel. For the year relating to the assessment year 1986-87, the assessee claimed the expenditure incurred on installation of water treatment plant and fume extraction plant as revenue expenditure. The Assessing Officer disallowed the claim holding that the expenditure was capital expenditure. On appeal, the first appellate authority affirmed the order of the Assessing Officer.4. On further appeal, the Appellate Tribunal held as follows :'The assessee installed two plants. They are for the purpose of improvement ...
Commissioner of Income Tax Vs. Kerala Nut Food Co. High Court of Keral ...
Court: Kerala
Decided on: Aug-04-1998
Reported in: (1999)151CTR(Ker)202
OM PRAKASH, C. J.This reference is made at the instance of the Revenue, by the Tribunal under s. 256(2) of the IT Act, 1961 (for short 'the Act'), relating to the asst. yr. 1983-84. The question referred to this Court is as follows :'Whether, on the facts and in the circumstances of the case, the assessee, is entitled to weighted deduction under s. 35B(1)(b)(iv) of the IT Act, 196l?'2. The facts of the case, as found by the Tribunal, are that the assessee is engaged in the export of cashew kernels. For the asst. yr. 1983-84, the assessee claimed deduction under s. 35B(1)(b)(iv) of the IT Act, 1961 (for short 'the Act') on an amount of Rs. 4,88,409 paid to certain foreign agents. The AO denied ' the claim on the ground that the assessee did not maintain any branch or agency outside India within the meaning of s. 35B(1)(b)(iv) of the Act. On appeal, the first appellate authority accepted the contention of the assessee and allowed deduction.3. Aggrieved, the Revenue approached the Tribuna...
Thyaka Trust Vs. State of Kerala and anr.
Court: Kerala
Decided on: Aug-03-1998
Reported in: (1999)152CTR(Ker)63; [1999]236ITR185(Ker)
G. Sivarajan, J. 1. The matter arises under the Kerala Agricultural Income-tax Act, 1991 (hereinafter referred to as 'the Act'). The question involved herein relates to the issuance of a notification as provided under Section 9(2) of the Act. The petitioner is a trust constituted by a deed of trust dated April 24, 1986 (exhibit P-2). It is registered as a charitable trust under Section 12A of the Income-tax Act, 1961 (exhibit P-l). It is stated that the trust was constituted for helping the poor and needy in rural areas. The main objects of the trust as stated in clause VI of the trust deed are as follows : '1. Provision of shelter, clothing and food to the poor. 2. To grant relief and aid to persons affected by natural calamities. 3. To grant aid or financial assistance in connection with the education and advancement of education. 4. To render medical aid to the poor and the needy. 5. To accept donations and grants and to deal with same for the purpose of the trust. 6. To lease ...
- ‹ Prev
- 1
- 2
- 3
- 4
- Next ›