Kerala Court September 2003 Judgments
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Commissioner of Income Tax Vs. Nathekkattu Constructions
Court: Kerala
Decided on: Sep-01-2003
Reported in: (2004)186CTR(Ker)226; [2004]269ITR346(Ker)
1. Both these appeals arise from the common order of the Tribunal, Cochin Bench in ITA No. 552/Coch/1998, dt. 26th Oct., 1999, in respect of the asst. yr, 1993-94. ITA No. 32 of 2000 is filed by the Revenue and ITA No. 124 of 2000 is filed by the assessee. While admitting ITA No. 32 of 2000 notice was ordered on the following five questions of law :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is right and had material in confirming the finding of the CIT(A) determining the percentage of profit at 8 per cent of the gross receipts 2. Whether, on the facts and in the circumstances of the case, the Tribunal isright in law in estimating the income from the total contract receipt on a percentage basis, when the assessee maintains books of accounts and filed audited accounts in the prescribed Form 3 CD ?3. Whether, on the facts and in the circumstances of the case, and in view of the Tribunal's finding that looking to' the facts and circumstances of the case b...
Commissioner of Income Tax Vs. J. Rajmohan Pillai
Court: Kerala
Decided on: Sep-01-2003
Reported in: (2004)186CTR(Ker)296; [2004]267ITR561(Ker)
G. Sivarajan, J.1. The Tribunal, Cochin Bench at the instance of the Revenue has referred the following question of law as per direction issued by this Court in the judgment dt. 5th Oct., 1999, in O.P. No. 22075 of 1999 for decision by this Court:'Whether, the Tribunal was justified in holding that the provisions of Rule 6DD(j) of the IT Rules apply to the facts of the case, vis-a-vis Section 40A(3) of the IT Act?'2. The brief facts are as follows : The assessee is an exporter of cashew kernels. The assessee, during the previous year relevant to the asst. yr. 1990-91, had purchased raw cashewnuts from various places including the State of Orissa and the same was transported to the assessee's factories in Kanyakumari for processing. In the assessment for the year 1990-91 the assessee claimed deduction of a total sum of Rs. 10,98,698 as transport and coolie charges for transporting raw cashewnuts. The AO held that out of the said expenses payment of Rs. 10,28,350 had to be subjected to t...
Commissioner of Income Tax Vs. Palakunnathu Traders
Court: Kerala
Decided on: Sep-01-2003
Reported in: (2004)186CTR(Ker)343; [2004]269ITR322(Ker)
G. Sivarajan, J.1. This is an appeal filed by the CIT, Thiruvananthapuram against the order of the Tribunal, Cochin Bench, in ITA No. 23/Coch/96, dt. 17th Sept., 1999. The matter arises under the IT Act, 1961 (for short 'the Act'). The assessment year is 1991-92; the relevant previous year ending 31st March, 1991. The respondent-assessee is a partnership firm engaged in the business of fertilisers, pesticides, etc. The said firm was originally constituted by a partnership deed dt. 2nd March, 1981 (Annexure-B). The firm consisted of three partners, Sri P.T. Cheriyan, Mrs. Santha Benjamin and Mrs. Annie Thomas. It was granted registration and the same was being continued. However, two of the said partners i.e., Mrs. Santha Benjamin and Mrs. Annie Thomas had expressed their desire to retire from the partnership and gave notice accordingly. On 14th June, 1990, a new partnership deed (Annexure-C) was executed between Sri P.T. Cheriyan, who was the partner in the original partnership deed, S...
P.P.C. Kuttihassan Haji Vs. Assistant Commissioner (Asst.) and anr.
Court: Kerala
Decided on: Sep-01-2003
Reported in: [2006]146STC147(Ker)
G. Sivarajan, J.1. The matter arises under the Kerala General Sales Tax Act, 1963 (for short 'the Act'). The assessee is the revision-petitioner. The Revenue is the respondent. The assessment year is 1986-87. The petitioner, his wife and children had purchased a total extent of 47 acres of rubber plantation on September 16, 1986 as per seven registered documents. Subsequently, on October 22, 1986 the petitioner, his wife Smt. C.K. Sabira, his mother-in-law Smt. N.R. Sainabi had jointly executed an agreement with a partnership firm M/s. United Charcoal Dealers for slaughter tapping and clear felling of the rubber trees from the said plantation which were ripe for slaughter tapping and clear felling. The consideration shown in the agreement was a sum of Rs. 13,32,500. The period for slaughter tapping and clear felling was up to September 30, 1990.2. The first respondent the Assistant Commissioner (Assessment) II, Special Circle I, Calicut, issued a pre-assessment notice to the petitioner...
Cit Vs. J. Rajmohan Pillai
Court: Kerala
Decided on: Sep-01-2003
Reported in: [2004]134TAXMAN168(Ker)
Sivarajan, J.The Income Tax Appellate Tribunal, Cochin Bench at the instance of the revenue has referred the following question of law as per direction issued by this court in the judgment dated 5-10-1999 in O.P, No. 22075 of 1999 for decision by this court.'Whether, the Tribunal was justified in holding that the provisions of rule 6DD(j) of the Income Tax Rules apply to the facts of the case, vis-a-vis section 40(3) of the Income Tax Act, 1961 ?'2. The brief facts are as follows : The assessee is an exporter of cashew kernels. The assessee, during the previous year relevant to the assessment year 1990-91, had purchased raw cashewnuts from various places including the State of Orissa and the same was transported to the assessees factories in Kanyakumari for processing. In the assessment for the year 1990-91 the assessee claimed deduction of a total sum of Rs. 10,98,698 as transport and coolie charges for transporting raw cashewnuts. The assessing officer held that out of the said expen...
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