Kolkata Court March 1995 Judgments
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Goodricke Group Ltd. Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-08-1995
Reported in: (1995)53ITD558(Kol.)
1. In this appeal the assessee, a public limited company engaged in the business of cultivation and manufacture of tea in India and sales thereof in and outside India, has raised the following four grounds, though the issue involved is only one : 1. That on the facts and in the circumstances of the case, the CIT (Appeals) erred in confirming the Assessing Officer's mode of computation of the amount of deduction under Section 80HHC of the Act. 2. That, the CIT (Appeals) was not justified in holding the 40 per cent of business profit be taken for the purpose of arriving at the proportionate export profit though business profit was determined in proportion to the total turnover which include agricultural proportion of 60 per cent. 3. That, the Assessing Officer be directed to take 100 per cent of the business income computed under the head 'Profits and gains of business or profession' in working out the proportionate export profit in relation to total turnover of the appellant. 4. That, ...
Calcutta Municipal Corporation and ors. Vs. Amanulla Halder and ors.
Court: Kolkata
Decided on: Mar-01-1995
Reported in: (1996)1CALLT207(HC)
Basudeva Panigrahi, J.1. This appeal is preferred by the Calcutta Municipal Corporation against the judgment of a single Bench of this Court allowing the writ application of the opposite party whereunder the Deputy Architect, Calcutta Municipal Corporation, Zone (IV) was directed to consider the petitioner's application for renewal of the sanction of his building plan. 2. The respondent writ petitioner has, inter alia, pleaded that he submitted a plan for sanction of a new building construction on the premises No. T-15, Akra Road, Calcutta-700018, hereinafter referred to as the 'said premises'. The plan was submitted by the writ petitioner on or about December, 1985 in the office of the appellant Corporation in their Garden Reach Unit Office. The Corporation after due verification by their subordinate Officer sanctioned the plan on or about Ist April 1986 the copy of which has been annexed to the writ petition with a letter marked 'A'. While the writ petitioner was about to proceed wit...
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