Court : Andhra Pradesh
..... found by the commissioner of income tax (appeals) that the assessee-company has been carrying on the business of manufacturing cement and there is no embargo under section 80hh to of the said act to allow such deduction. the revenue against the order of the commissioner of income tax (appeals) went in appeal to the tribunal. the ..... to be decided:1. whether the assessee's mining operation of lime is separate and independent industrial activity from that of cement manufacturing activity or not?. and 2. whether because of the use of entire product of mining activity as raw material in the manufacture of cement by the assessee, the mining operation looses its ..... entitled to deduction under section 80hh only with respect to the profits attributable to the manufacture of cement and not with respect to profits attributable to mining activity?.2. the short admitted fact, as it is found from the records, is as follows: the assessee-company has been carrying on business of manufacturing cement, and .....
Tag this Judgment!Court : Andhra Pradesh
..... of the negotiable instruments act (for brevity the act).2. the case of the complainant was that he joined as a member on 18.05.2000 in a new group no.upgl-ii of rs.1,00,000/- payable in 40 monthly installments of rs.2,500/- p.m. in a.1- entity under the name and style of m/s uplands finance and chit funds private ..... limited and a.2 is the ..... wrong in acquitting and as such the trial court judgment is liable to be set aside and the a.1 and a.2 are liable to be convicted for the offence under section 138 of the n.i.act. point no.2:16. in the result, the criminal appeal is, therefore, allowed and the judgment of acquittal recorded by the court below is hereby .....
Tag this Judgment!Court : Andhra Pradesh
..... was the subject matter of an appeal before the sales tax appellate tribunal (stat for short).and (ii) was decided in appeal by the stat. the effect of the amendment, by act 21 of 2011, is that there is no longer any bar on the exercise of the revisional jurisdiction when the issue or question is the subject matter ..... to tax may cover all the various stages leading upto the calculation and statement of the amount of tax due. (vickerman v. masons personal representatives ; hallamshire industrial finance trust ltd.v.irc ).the word assessment' can bear a very comprehensive meaning; it can comprehend the whole procedure for ascertaining and imposing liability upon the taxpayer; and ..... or beneficial, restrictive or enlarging of the common law).four things are to be discerned and considered: (1) what was the common law before the making of the act/rules; (2) what was the mischief and defect for which the common law did not provide; (3) what remedy the legislature has resolved to cure; and (4) the .....
Tag this Judgment!Court : Andhra Pradesh
..... justice m.s ramachandra rao rc no.58 o 31. 12-2012 novopan india ltd the commissioner of income tax, a.p. hyderabad and others counsel for the petitioner : counsel for the respondents: : : ?cases referred:1. air 196.sc 125.2 sub sections (3a) to (3d) of section 37 were omitted by the finance act, 1985 with effect from 1.4 ..... .1986. order : ( per sri msr, j ) this reference has been made by the income tax appellate tribunal, hyderabad-a bench, hyderabad under section 256 (1) of the income tax act, 1961 ( for short "the act") for the opinion ..... to hotel expenses. we have considered the respective submissions. the subject assessment year is 1985-86 corresponding to the previous year 1984-85. with effect from 1.4.1984, the finance act, 1983 introduced sub sections (3a) to (3d) to section 37 of the act2. thus, at the relevant time, the provision read as follows: " section 37 : general: (1 .....
Tag this Judgment!Court : Andhra Pradesh
..... .12.1995 pursuant to the enquiry report. he filed an application before the industrial tribunal, the 1st respondent under 2(a)(2) of the i.d.act challenging the order of dismissal dated 27.12.1995 and it was initially numbered as i.d.no.8 of 1996 on the file of labour court, hyderabad. later on, it was transferred to the 1st respondent ..... . ravindranath counsel for the respondents: government pleader for labour, government pleader for finance &planning, ms.g.sudha : : ?.cases referred: 1. (2001) 2 scc542. (2005) 2 scc3633. (2006) 1 scc4794. (2013) 10 scc324hon'ble sr.justice a.ramalingeswara rao writ petition nos.23514 of 2000 and 14579 of 2009 common order: wp.no.23514 of 2000: this writ petition was filed by the petitioner challenging that .....
Tag this Judgment!Court : Andhra Pradesh
..... the 1st respondent, this writ petition is filed seeking a declaration that the proceedings of the 1st respondent dated 22.01.2008 under section 27 of the rr act published in nalgonda district extraordinary no.392, dated 25.01.2008 attaching the property of the respondent bank is arbitrary and illegal. the 1st respondent filed a counter contending that the respondent ..... have heard the learned counsel for both the parties. the facts borne out of the record may be reiterated as under: the petitioner bank sanctioned loan to the respondent no.3 on 27.2.1997. even prior to that, the property in question was mortgaged in favour of the petitioner bank by deposit of title deeds on 27 ..... .2.1996. the petitioner bank filed o.s.no.24 of 2004 and a preliminary decree was passed on 3.4.2006. petitioner's application for final decree is pending. coming to the claim of the 1st .....
Tag this Judgment!Court : Andhra Pradesh
..... . according to him, the petitioner is under obligation to pay the amount at 50% of the arrears of taxm, under clause (a)(iv) of section 88 of the finance act, 1998 (for short the act).it was also stated that when doubt arose in this behalf, clarification was sought from the central board of direct taxes (cbdt).and through letter, dated 03.09 ..... 12th edition by p.st.j.langam page 228 3. [1964].2 q.b74. [1962].2 q.b5305. bennion on statutory interpretation 5th edition page 986 the honble sr.justice l.narasimha reddy and the honble sr.justice challa kodanda ram w.p.no.4202 of 1999 judgment: (per lnr,j.this writ petition involves the interpretation of some provisions of karvivad samadhan .....
Tag this Judgment!Court : Andhra Pradesh
..... revenue are appeals under section 260-a of the income tax act, 1961 challenging the order dated 21-09-1999 of the income tax appellate tribunal, hyderabad bench-b in i.t.(ss)a.no.48/vizag/97 for the block period 01-04-1986 to 28-11-1996.2. the assessee is a company engaged in the manufacture of ..... by name m/s.hastalloy holdings limited (hereinafter referred to as "hhl") with the objective of carrying on business of finance.3. the income tax department carried out search operations under section 132 of the income tax act, 1961 on 28-11-1996 in the business premises of the assessee company as well as the residential premises of the ..... the learned senior advocate appearing in support of the appeal contended that in the event of due compliance with the four requirements as envisaged under section 16 of the act of 1956 question of there being any further requirement depicting acceptance thereof does not and cannot arise. the submissions undoubtedly at the first blush seem to be rather attractive .....
Tag this Judgment!Court : Andhra Pradesh
..... being made in the manner indicated above, the suit of appellant/plaintiff shall stand decreed and all the assets and the liabilities of respondent no.2, firm shall vest in appellant (plaintiff) as and from 7 march 1979. subject to the modification to the aforesaid extent the rest ..... did not choose to amend the law by making the partner liable when it amended the i.t act,1961 by introducing clause (4) to s.45 by the finance act,1987 w.e.f 1.4.1988 and made only the firm liable. therefore the contention of the ..... assets either in cash or any other asset. it further held that for the purpose of section 45 of the i.t. act, no distinction can be drawn between an amount received by the partner on the dissolution of the firm and that received on his retirement, ..... under section 260-a of the income tax act, 1961 challenging the order dated 08-02-2000 of the income tax appellate tribunal, "b" bench, hyderabad in i.t.a.no.1529/hyd/94 for the assessment year 1989-90.2. the appellant was a partner in a firm .....
Tag this Judgment!Court : Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad
..... of the existing car owned by her mother and therefore the complainant approached the district forum for various reliefs. opposite party no.2 filed a counter on his behalf and on behalf of opposite party no.1 stating that the allegations made in the complaint were false and contended that the complaint filed by the complainant was not ..... set aside. the forum failed to appreciate that the relationship between the complainant and opposite parties was not that of consumer-trader as prescribed under the consumer protection act, 1986 and that the appellants were neither manufacturer, dealer nor seller but only a facilitator/mediator in second hand cars. opposite parties submitted that the district ..... the complainant was put to lot of inconvenience. later on the complainants were informed that there was a finance burden on the alto car and thereby the complainants father returned the alto car to the opposite party no.1 at 1.30 p.m. on 12-8-2005 and obtained an acknowledgement and thereby demanded by .....
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