Kolkata Court January 1991 Judgments
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Commissioner of Income-tax Vs. Economic and Entrepreneurship Developme ...
Court: Kolkata
Decided on: Jan-09-1991
Reported in: [1991]188ITR540(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1982-83, the following question of law has been referred to this court:'Whether, on the facts and in the circumstances of the case, the income of the health centre owned by the assessee is exempt under Section 10(22A) of the Income-tax Act, 1961 ?'The facts leading to this reference are stated hereinafter :The assessee was registered under Section 25 of the Companies Act, 1956, on December 23, 1971. It is engaged in running a health centre for the benefit of persons suffering from illness or requiring medical attention or rehabilitation. It also derives income from business in contracts. It appeared that the assessee was being treated as a charitable institution and its income was being exempted under Section 11 of the Act. During the year under consideration, the income-tax Officer held that the assessee was not entitled to the exemption under Section 11 of the Act becaus...
Sudip Pal Chowdhury and ors. Vs. Registrar-cum-returning Officer, Jada ...
Court: Kolkata
Decided on: Jan-09-1991
Reported in: (1992)1CALLT14(HC)
Susanta Chatterji, J.1. The present writ petition has been filed by 14 (fourteen) petitioners who are all students of Jadavpur University. They have challenged the letter being No. JVE/89-90/C-114 dated 20.1.1990 of the Returning Officer, Jadavpur University Election-1989-90 rejecting the representation of the students for exclusion of names of irregular students from the Electoral Rolls and for constitution of separate Electoral College for students of each Faculty being Annexure 'E' to the writ petition and to restrain the respondents from holding election 1989-90 to the students representative to the Court of Jadavpur University without excluding irregular students from the Electoral Rolls and constituting a separate Electoral College for each Faculty of Jadavpur University. It is stated that Under Section 16(1)(xx) (a) of Jadavpur University Act that the regular students of the University of whom not more than 2 (two) from the department or departments under each of the Faculty Cou...
Commissioner of Income-tax Vs. Tirupati Woolen Mills Ltd.
Court: Kolkata
Decided on: Jan-09-1991
Reported in: [1992]193ITR252(Cal)
AJIT K. SENGUPA J. - In this reference under section 256 (2) of the Income-tax Act, 1961, for the assessment year 1976-77, the following question of law has been referred to this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in treating income from interest on fixed and other deposit as income from Business and not as income from Other sources and, in that view, was correct in directing that the revenue expenditure made in setting up of a plant at Sonepat should be deducted from the same in computing the income/loss for the assessment year 1976-77 ?'Shortly stated, the facts are that the assessee being aggrieved, challenged the order before the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals), however, rejected the assessees claim with the following observations :'The only activity which the assessee-company had in the Calcutta office during the relavent previous year consisted of deriving some interest on f...
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