Kolkata Court January 1983 Judgments
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Ranu Sen Gupta and ors. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Jan-12-1983
Reported in: AIR1983Cal144,87CWN330
M.M. Dutt, J.1. In this appeal the appellants, who were at the material time mid-wives in the Health Department of the Howrah Municipality, have assailed the propriety of the judgment of G. N. Ray, J. whereby the learned Judge discharged the Rule Nisi issued on the application of the appellants under Article 226 of the Constitution. In the writ petition, the appellants challenged the validity of the order of transfer dated June 3, 1980 passed by the President of the Committee appointed, by the State Government under Section 56-A of the Bengal Municipal Act, 1932, hereinafter referred to as the Act, to take charge of the administration of the affairs of the municipality. By the impugned order of transfer, the appellants were transferred from one ward to another within the municipality.2. At the hearing of the Rule Nisi, in assailing the impugned order of transfer the appellants challenged the constitutional validity of Section 56-A which has been inserted in the Act by Section 3 of the ...
Commissioner of Income-tax Vs. Imperial Chemical Industries
Court: Kolkata
Decided on: Jan-11-1983
Reported in: (1983)34CTR(Cal)224,[1984]145ITR447(Cal)
Suhas Chandra Sen, J. 1. The relevant facts of this case are asfollows : The assessment years involved are 1960-61 and 1961-62. The asses-see is a foreign company incorporated in the United Kingdom. The Indian Company, ICI India Ltd., is a wholly owned subsidiary company of the assessee. The assessee entered into an agreement by correspondence for the advance of loans to its Indian subsidiary to enable the latter company to purchase shares of another Indian company, ACCI, with the ultimate object of getting the shares transferred subsequently to itself at the issue price. The assessee advanced loans of Rs. 1,75,30,720 to its Indian subsidiary by three instalments on 31st May, 1957, 31st July, 1957, and 30th November, 1957. The loan was to carry interest on certain terms. The Indian subsidiary debited to its accounts and credited the account of the assessee the following interests : PeriodAmounts Rs.A1-10-1959 to 31-12-19592,42,606.69B1-1-1960 to 30-10-19607,20,571.84C1-10-1960 to 31-12...
Commissioner of Income-tax Vs. Rajendra Trading Co. (P.) Ltd.
Court: Kolkata
Decided on: Jan-10-1983
Reported in: (1984)41CTR(Cal)71,[1984]146ITR637(Cal)
Mukharji, J.1. In this reference under Section 256(1) of the I.T. Act, 1961 ('the Act'), the following question has been referred to this court:'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the expenses of Rs. 23,206 during this year though the assessee incurred the same in the earlier year ?'The fact that expenses incurred in removing overburden in the course of mining can be allowed as revenue expenditure is concluded by the decision of this court in the case of CIT v. Amalgamated Jambad Syndicate Pvt. Ltd. : [1979]117ITR698(Cal) as well as a decision in the case of CIT v. Katras Jharia Coal Co. Ltd. : [1979]118ITR6(Cal) . The question, however, in this case is, whether the Tribunal was justified in allowing the expenses of Rs. 23,206 during the year though the assessee had incurred the same in the earlier year.2. The assessment year is 1966-67 and the relevant accounting period ended on December 31, 1965. The assessee-company der...
Sandwell and Co. Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jan-07-1983
Reported in: (1983)6ITD183(Kol.)
1. The short controversy in this appeal is whether the sum of Rs. 41,271 dollars paid to the assessee-company by Hindusthan Paper Corpn.Ltd. is assessable to tax in India. The facts and circumstances surrounding the aforesaid payment may be noted first in order to appreciate the rival submissions. 2. The appellant is a non-resident Canadian company engaged in the business of consulting engineers. It entered into an agreement with Hindusthan Paper Corpn. Ltd., on 4-8-1975, in accordance with which the appellant company agreed to render to the Indian company "such technical assistance in the shape of supervision of detailed engineering, supervision of construction and erection, and assistance in start-up and commissioning of the said newsprint plant and/or factory. . . on the terms and conditions and in the manner hereinafter appearing. . . ". Article I of the agreement defined the nature of assistance. According to it, the appellant company were to render, furnish and/or make available...
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