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Commissioner of Income Tax Vs. Vikshra Trading and Investments Ltd.

Court : Gujarat

Reported in : (2009)226CTR(Guj)652

..... mr.j.p.shah, learned advocate supported the order of the tribunal by pointing out that the assessee had categorically placed on record the evidence to show that each of the units of the assessee were having plant and machinery whose value in aggregate does not exceed the specified limit, but the revenue, instead of treating the assessee to be eligible, only for the purpose of denying the benefit, aggregated the ..... section 80i of the act, an industrial undertaking shall be deemed to be a small-scale industrial undertaking if the assessee could show that the industrial undertaking had the aggregate value of the machinery and the plant (other than tools, jigs, dies and moulds) installed as on the last day of the previous year which did not exceed rs. ..... and(3) in a case where the previouis year ends after the 17th day of march, 1985, thirty-five lakh rupees,and for this purpose the value of any machinery or plant shall be,-(i) in the case of any machinery or plant owned by the assessee, the actual cost thereof to the assessee; and(ii) in the case of any machinery or plant hired by the assessee, the actual cost thereof as in the case of the owner of such machinery ..... revenue itself indicated that claim of the assessee that each of the units does not have value of plant and machinery which exceeded the specified limit was not in dispute and that was the reason the revenue authorities wanted to club the value of plant and machinery of all the units and treat as one industrial undertaking. .....

State of Gujarat Vs. Bansilal Shankerlal

Court : Gujarat

Reported in : (2005)1GLR431

m.s. shah, j.1. this appeal is directed against the judgment and order dated 30.1.1986 of the learned additional sessions judge, ahmedabad at narol in sessions case no.120 of 1985 acquitting the respondent-accused of the offence punishable under section 302 ipc.2. the accused was charged with the offence of committing murder of savjibhai nanjibhai thakkar at dholka at 5-30 pm on 30.8.1985. the prosecution case, as per the complaint lodged by amrutlal savjibhai, son of the deceased at 8-30 pm on the same evening, was that at 5-30 that evening, the deceased had gone to the wada near the house of the complainant for giving grass to their buffalo when there was altercation between the accused and the deceased, and the accused got excited and picked up a pavda (an agricultural equipment like a shovel with a 60 degree angle between the iron pan and the wooden handle) lying in the wada and gave the first blow on the forehead of the deceased and when the deceased was falling down on the ground, the accused gave the second blow on the back of the head of the deceased. when the complainant and the other family members heard the commotion they came out of the house and they saw the accused giving two blows to the deceased with the pavda. on seeing the complainant and others, the accused ran away. the deceased and two other persons tried to chase the accused but as the deceased had become unconscious and was lying in the wada, the complainant and others returned to the spot and took the .....

State of Gujarat Vs. Babu Kava

Court : Gujarat

Reported in : (2003)4GLR892

a.m.kapadia, j.1. these two appeals arise out of a judgment and order dated september 18, 1995 rendered by learned additional city sessions judge, (court no. 18), ahmedabad city in sessions case no. 114 of 1992 by which the appellants ('accused' for short) of criminal appeal no. 917 of 1995 came to be convicted of the offences under sections 304 part ii and 323 read with section 114 of the indian penal code ('ipc' for short) and a-1 and a-3 were sentenced to suffer r.i. for a period of five years for commission of the offence under section 304 part ii of the ipc whereas a-2 was sentenced to suffer s.i. for a period of five years for commission of the offence under section 304 part ii read with section 114 of the ipc and also s.i. for a period of three months for the offence under section 323 of the ipc.2. criminal appeal no. 1149 of 1995 is filed by the state under the provisions of section 378 of the code of criminal procedure ('the code' for short) challenging the acquittal of the accused of the offence under section 302 of the ipc as according to the state, offence against the accused under section 302 of the ipc has been duly proved whereas criminal appeal no. 917 of 1995 is filed by the accused under section 374(2) of the code challenging the order of conviction of the offence under section 304 part ii as well as section 323 of the ipc.3. the basic facts of the case have been detailed in the judgment of the learned additional sessions judge, therefore, it is not .....

Fulaben Wd/O Chunilal N. Vs. Ganeshbhai Punabhai Chanawala

Court : Gujarat

Reported in : (2000)4GLR545

d.c. srivastava, j.1. this is landlord's revision under section 29(2) of the bombay rent act, against concurrent judgments and decrees of the trial court as well as the appellate court.2. the revision arises out of the following facts :super structure locally known as 'imla' standing over the city survey no.3068 situated in fata talav area, bharuch city, was let out by the father of the plaintiffs no.2 to 6 and husband of plaintiff no.1 to the defendant on monthly rent of rs.5/-. the tenancy commenced on 7.11.1965. it was alleged that the defendant admitted to be tenant of the plaintiffs till 8.6.1970 and thereafter he started acting as if he is not the tenant in the suit premises and the plaintiffs are not the owners of the suit premises, he started denying the title of the plaintiff in respect of the suit premises. consequently the suit for eviction of the defendant was filed by the plaintiffs - reisionists on the ground of disclaimer of title.3. the defendant in his written statement denied the allegations made by the plaintiffs. it was pleaded that when new survey had taken place in bharuch the suit premises was entered in the name of the defendant. the defendant had spent huge amount on the suit premises and therefore he thought that because of the same the suit premises was entered in his name and he became its owner. he, therefore, gave application in this behalf and as such he stated that the suit premises was entered in his name and he became owner thereof. it was .....

Commissioner of Income-tax, Gujarat-iii Vs. Prakash Trading Co.

Court : Gujarat

Reported in : [1980]124ITR334(Guj)

..... it is an admitted position that the assessee is a manufacturer of vegetable oil and for that purpose has got a solvent extraction plant also. ..... the assessee-firm has got a solvent extraction plant at veraval. .....

State of Gujarat Vs. Sant Kabir Cement Moulding Works

Court : Gujarat

Reported in : [1968]22STC493(Guj)

..... it was provided in the contract that as soon as the plant and materials were brought on the site where the coaches were to be constructed, the ownership in them would vest in the railway. .....

Dr. Chhotalal Jivabhai Patel Vs. Vadilal Lallubhai Mehta and ors.

Court : Gujarat

Reported in : (1971)12GLR850

p.n. bhagwati, c.j.1. these appeals under clause 15 of the letters patent are directed against two orders passed by n.g. shelat, j. in election petition no. 18 of 1967. the facts giving rise to these appeals are common and for the most part undisputed and they may be briefly stated as follows.2. on 13th january 1967 the governor of gujarat issued a notification under section 15(2) of the representation of the people act, 1951, (hereinafter referred to as the act) calling upon all assembly constituencies in the state of gujarat to elect members to the legislative assembly. the dates for various stages of the election were thereafter fixed by the election commission by a notification issued under section 30 and a public notice was issued under section 31 by the retirement', officer inviting nominations of candidates for the election. nomination papers for the election from the daskroi legislative assembly constituency no. 68 were accordingly filed by nine candidates. but out of them seven withdrew their candidature within the prescribed time leaving a straight contest between the remaining two candidates, namely, respondents nos. 1 and 2. the polling for the election took place on 15th february 1967 and on 22nd february 1967 the result of the polling was announced and the first respondent was declared elected as a member of the legislative assembly from the daskroi legislative assembly constituency no. 68. the petitioner who was a person entitled to vote at the election and who .....

Deputy Commissioner of Income-tax Vs. R.L. Kalathia and Co.

Court : Gujarat

..... kharwar [1969] 72 itr 603 and held that tax was payable under section 41(2) on the surplus amount, that is, the difference in the written down value of the plant, machinery and dead stock as per the assessee's books and the value of the same as revalued by hargovandas girdharlal. ..... therefore, the sale consideration had been arrived at after taking into account the value of plant, machinery and dead stock as computed by the valuer and, consequently, it was held that the surplus arising on the sale was taxable under section 41(2) of the act and not as capital gains. ..... plant, machinery and dead stock are individual items of an undertaking. .....

Gujarat Narmada Vally Fertilisers Ltd. Vs. Deputy Commissioner of Inco ...

Court : Gujarat

..... or a new machinery or plant (other than machinery or plant of the nature referred to in clauses (a), (b) and (d) of the provision to sub-section (1) of section 32a for the purpose of the business of the undertaking;' or (c) at any ..... the machinery or plant was installed, the ship, aircraft, machinery or plant is sold or otherwise transferred by the assessee to any person other than the government, a local authority, a corporation established by a central, state or provincial act or ..... reads as under: '155(4a) where an allowance by way of investment allowance has been made wholly or partly to an assessee in respect of a ship or an aircraft or any machinery or plant in any assessment year under section 32a and subsequently - (a) at any time before the expiry of eight years from the ends of the previous year in which the ship or aircraft was acquired or ..... 32a ; or (b) at any time before the expiry of ten years from the end of the previous year in which the ship or aircraft was acquired or the machinery or plant was installed, the assessee does not utilize the amount credited to the reserve account under sub-section (4) of section 32a for the purpose of acquiring a new ship or a new aircraft .....

Commissioner of Income-tax Vs. Harsiddh Specific Family Trust

Court : Gujarat

..... sub-section (1) of section 32ab of the income-tax act, in accordance with this scheme, for any of the following purposes, namely: (i) purchase of new ship or new aircraft or new machinery or new plant for the purposes of the business or profession carried on by the depositor; (ii) purchase of new computers to be installed either in the office or at a place where the depositor carries on business or profession; ..... year or before furnishing the return of his income, whichever is earlier; or (b) utilised any amount during the previous year for the purchase of any new ship, new aircraft, new machinery or plant, without depositing any amount in the deposit account under clause (a), in accordance with, and for the purposes specified in, a scheme (hereafter in this section referred to as the scheme) to be ..... person, if it was not at any time previous to the date of such acquisition owned by any person resident in india; (iii) "new machinery or plant" includes machinery or plant which before its installation by the assessee was used outside india by any other person, if the following conditions are fulfilled, namely : - (a) such machinery ..... to only those assessees- (i) who purchase a ship or aircraft, which is first put to use in the business of the assessee ; or (ii) who instal new machinery or plant in an industrial undertaking for the purposes only of business of construction, manufacture or production of any article or thing not specified in the eleventh schedule to the income-tax act. .....