Court : Gujarat
Reported in : (1963)0GLR652; [1964]51ITR266(Guj)
..... tax officer took the view that as these payments were made in british india, they attracted the incidence of tax having regard to the provisions contained in section 4 (1) (a) of the income-tax act ..... in appeal as to the allocation of the profits of the business between profits accruing or arising in british india and those arising in the baroda state, was competent to allocate a part of the profits as assessable under section 42 (1) of the income-tax act, although this aspect of the allocation had not been considered by the income ..... it would not be open to the appellate assistant commissioner to take into consideration the particular source or item which had not been considered by the income-tax officer, that the word, 'source' was not source in the sense of head of income as used in the income-tax act, that by 'source' what meant was the specific source from which a particular income sprang or arose, that the power of the appellate assistant commissioner ..... must in their opinion be limited by the subject-matter, that the appellate assistant commissioner had no power to travel beyond the subject-matter of the assessment and that for all the reasons advanced by the appellant in that case, the assistant commissioner in appeal was not entitled to assess new sources of income. ..... received and a receipt was passed for the amount in which it was stated that the sum had been paid in full settlement of the suit being the share of 6 annas in the goodwill and the assets of this hotel and the sale .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)199CTR(Guj)556
..... to the assessee less all depreciation actually allowed to him under this act, or under the indian income-tax act, 1922 (11 of 1922), or any act repealed by that act, or under any executive orders issued when the indian income-tax act, 1866 (2 of 1886), was in force : [provided that in determining the written down value in respect of buildings, machinery or plant for the purposes of clause(ii) of sub-section (1) of section 32 sdepreciation actually allowed shall not include depreciation allowed under sub-clauses ..... a sum equal to twenty-five percent of the actual cost of erection of the building to the assessee, in respect of the previous year in which the erection of the building is completed or, if such building is first brought into use as a hotel in the immediately succeeding previous year, then in respect of that previous year; [but any such sum shall not be deductible in determining the written down value for the purposes of clause (ii) 8. ..... provisions stipulate that while computing the taxable profits of the year, the assessing officer is required to take into consideration all receipts falling within the previous year and all legitimate expenses coupled with statutory deductions, allowances and exemptions that fall within the previous year ..... other words, one cannot deduce the correct income without taking into account the wear and tear which an asset undergoes while being used for the purpose of generating receipts, which on finalisation of accounts, result in taxable profits. .....
Tag this Judgment!Court : Gujarat
Reported in : (1967)8GLR814
..... standard rent, unless the landlord was, before the coming into operation of this act, entitled to recover such increase under the provisions of the bombay rent restrictions act, 1939, or the bombay rents, hotel rates and lodging house rates (control) act, 1944, or is entitled to recover such increase under the provisions of this act.this section, therefore, makes illegal any claim or receipt of rent above the standard rent unless the landlord was, before the coming ..... on the finding of the appellate court, if the liability for the payment of municipal taxes is not to be taken as forming part of the expression permitted increases, then the under taking given by the tenant in his rent note of 1947 to pay the monthly taxes in excess of the amount of tax that were paid at a particular period, then it remains a condition of the tenancy and if such an interpretation is placed, then under sub-section (1) of section 12, which makes the observance of the conditions of the terms ..... there is some force in the submission made on behalf of the petitioners, but i have held that the liability of payment of municipal taxes under the rent note of 1947 in the light of the various provisions of law referred to hereinabove, is permitted increase within the meaning of that expression. .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]211ITR348(Guj)
..... dissatisfied by the order passed by the tribunal, the assessee preferred a reference application and on the basis of the said reference, the following questions are referred by the tribunal under section 256(1) of the income-tax act, 1961, for our opinion :for the assessment year 1968-69 :'1. ..... erection and installation and the starting of the plant, on the following conditions :(a) peass shall pay the air passage of such engineers from switzerland to india and back;(b) peass shall bear and pay all hotel and travelling expenses to such engineers in the territory;(c) peass shall pay such salary to the engineers from the day they leave till the day they return to switzerland, as may be mutually agreed upon ..... guzek was an employee of the assessee-company and that the provisions of section 40(a) (v) were attracted'at the time of hearing of this matter, learned counsel, ..... was an employee of the assessee-company, the provisions of section 40(c)(iii) would be attracted.in the result, questions nos. ..... within thirty days of receipt of drawings by peass representative in ..... was an employee of the assessee-company and that the provisions of section 40(c)(iii) were attracted. ..... was an employee of the assessee-company and that the provisions of section 40(c)(iii) were attracted? ..... -company was also required to pay air passage and was required to bear and pay all hotel and travel expenses in india. ..... , the income-tax officer, the appellate assistant commissioner and the tribunal, rejected the said contention of .....
Tag this Judgment!Court : Gujarat
Reported in : [2009]313ITR398(Guj)
..... the appellant revenue has proposed the following two questions:(1) whether the hon'ble income-tax appellate tribunal was right in law and on facts in cancelling the penalty levied under section 271(1)(c) of the income-tax act on the ground that no penalty can be levied when assessed income is loss ignoring the provision of explanation 4 to section 271(1)(c)? ..... , after introduction of explanation 4 below section 271(1)(c) of the income-tax act, 1961, and come to the conclusion that if the finally assessed income is a loss, no penalty is leviable and explanation 4 does not get attracted in such a situation. ..... similarly, even with regard to disallowance of investment allowance in relation to the hotel building, the tribunal has found that no penalty for concealment is leviable.5. ..... in the present case, the tribunal has further found on facts that no penalty is leviable merely on the basis of estimated addition relating to cost of construction and profits in respect of business receipts. ..... (2) whether the hon'ble income-tax appellate tribunal was right in law and on facts in holding that there was no concealment on the part of the respondent?2. .....
Tag this Judgment!Court : Gujarat
Reported in : [1987]165ITR300(Guj)
..... and in the circumstances of the case and in view of the provisions contained in section 271(1)(c) of the income-tax act, 1961 and the explanation thereto, the tribunal was right in law in cancelling the ..... and in the circumstances of the case and in view of the provisions contained in section 271(1)(c) of the income-tax act, 1961, and the explanation thereto, the tribunal was right in law in cancelling ..... of its income and in case it found that the material on record was sufficient to justify an inference that the assessee had concealed or furnished inaccurate particulars of its income, whether he explanation to section 271(1)(c) was attracted to the facts of the case, and, if it was so attracted, whether the assessee had discharged the burden placed upon it and had shown that in furnishing the particulars of ..... under sub-section (2) of section 139 and has not made a return or a revised return under sub-section (4) or sub-section (5) of that section, or (b) fails to comply with all the terms of a notice issued under sub-section (1) of section 142 or fails to comply with a direction issued under sub-section (2a) of that section, or (c) having made a return, fails to comply with all the terms of a notice issued under sub-section (2) of section 143, the income-tax officer, ..... receipts ..... therefore, if the argument advanced on behalf of the assessee is correct and if the assessee is held to have discharged the burden which lay upon it to prove that failure to return correct income did ..... hotel .....
Tag this Judgment!Court : Gujarat
Reported in : [1995]217ITR348(Guj)
..... being dissatisfied by the order passed by the tribunal, the assessee preferred a reference application and on the basis of the said reference, the following questions are referred by the tribunal under section 256(1) of the income-tax act, 1961, for our opinion : for the assessment year 1968-69 : '1. ..... erection and installation and the starting of the plant, on the following conditions : (a) peass shall pay the air passage of such engineers from switzerland to india and back; (b) peass shall bear and pay all hotel and travelling expenses to such engineers in the territory; (c) peass shall pay such salary to the engineers from the day they leave till the day they return to switzerland, as may be mutually agreed upon between ..... within thirty days of receipt of drawings by peass' representative in switzerland.' 5 ..... guzek was an employee of the assessee-company, the provisions of section 40(c)(iii) would be attracted. 10. ..... guzek was an employee of the assessee-company and that the provisions of section 40(c)(iii) were attracted. ..... guzek was an employee of the assessee-company and that the provisions of section 40(c)(iii) were attracted? ..... the assessee-company was also required to pay air passage and was required to bear and pay all hotel and travel expenses in india. ..... guzek was an employee of the assessee-company and that the provisions of section 40(a)(v) were attracted' 2. ..... , the income-tax officer, the appellate assistant commissioner and the tribunal, rejected the said contention of the assessee .....
Tag this Judgment!Court : Gujarat
Reported in : (2006)2GLR1199
..... will be appropriate at this stage to again refer to the observations of the hon'ble the apex court, which reads as under:'...if for convenience and to facilitate payment, the parties by mutual consent work out an arrangement for the enforcement of the owner's statutory right to recover the tax amount and for discharging the tenant-occupant's statutory obligation to reimburse the owner, we see no reason for refusing to uphold such a contract and if thereunder the ..... for the enforcement of the owner's statutory right to recover the tax amount and for discharging the tenant-occupant's statutory obligation to reimburse the owner, we see no reason for refusing to uphold such a contract and if thereunder the parties have agreed to the tenant-occupant discharging his liability by a fixed monthly payment not exceeding the tax liability, the said monthly payment would constitute 'rent' payable by the month within the meaning of section 12(3)(a) of the act. ..... was no dispute in regard to standard rent or permitted increases in this case, the tenant was under an obligation to pay the entire amount due from him by way of rent and taxes within one month of the receipt of the eviction notice dated 31st december, 1984. ..... advocate for the petitioner vehemently submitted that the courts below have erred in holding that the case falls under section 12(3)(b) of the bombay rents, hotel and lodging house rates control act, 1947 (hereinafter referred to as, 'the said act'). ..... , reported in 1980 (21) glr 741, .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1992Guj70
..... submitted that the lift was machinery and therefore the use of the said lift cannot be taken into account for determining the annual letting value of the premises in view of the definition contained in section 2(1)a of bombay provincial municipal corporations act, 1949 of the 'annual letting value' which excluded furniture or machinery contained or situate in the premises. mr. g. n. ..... the terms clearly show that while two other lifts for the hotel portion were to be maintained by the tenant, this particular lift was to be regulated by the petitioner who was free to charge and collect fee in respect of the said ..... the several well known methods usually followed in such assessments, such as the comparative method, the contractor's method, the unit method and the profit basis method, that is, profit making capacity or valuating by reference to receipts and expenditure. in dr. ..... it was open to the respondent corporation to impose tax on the said portion used as passage through the said lift constituting an integral part of the building for access to the 14th ..... is clear that this particular lift was intended to be an exclusive passage for going to the revolving restaurant on the 14th floor and it should be viewed as such in the context of imposing municipal tax as under the act. ..... the income derived from the various persons using the lift for going to the 14th floor should not be considered as part of the income derived from the property which was liable to municipal taxes, was overruled. .....
Tag this Judgment!Court : Gujarat
Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29
..... in the case of federation of hotel and restaurant : [1989]178itr97(sc) , the court observed that the basis of classification under the expenditure-tax act cannot be said to be arbitrary or unintelligible nor as being without a rational nexus with the object of the law. ..... (5) 'architect' means any person whose name is, for the time being, entered in the register of architects maintained under section 23 of the architects act, 1972 (20 of 1972), and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture ; . . . ..... the impugned provisions are even otherwise arbitrary as they adversely affect the carrying on of the profession by engineers, architects and chartered accountants, inasmuch as there is no onus cast on the recipient of services to pay tax and the entire burden of recovery of payment is thrust on the persons who provide services with harsh penal consequences in the event of an involuntary default. 13. ..... it was, therefore, submitted that the impugned levy of tax on services rendered by a professional with reference to the gross receipts for the services rendered is really a tax on the activity of the professional rendering his services and, therefore, merely because the measure of tax is the gross receipts, the tax does not cease to be a tax on the profeession. ..... we do not see how this decision advances the petitioners' case. .....
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