Court : Kerala
Reported in : [1989]178ITR175(Ker)
..... decision. the appellate tribunal, by order dated october 12, 1987, rejected the said application. thereafter, the assessee has filed this original petition under section 256(2) of the income-tax act.2. we heard counsel for the petitioner/assessee, mr. pathrose mathai, as also counsel for the revenue, mr. p. k. r. menon. we were taken through ..... concluded by the decision of this court in marikar (motors) ltd.'s case : [1981]129itr1(ker) , and so the sales tax refund amount can be brought to tax under section 41(1) of the income-tax act. aggrieved by the appellate order passed by the tribunal dated february 13, 1985, the petitioner filed an application under section 256(1 ..... the assessee to its customers, the balance was fixed at rs. 59,772. this amount was brought to tax under section 41(1) of the income-tax act. the assessee pleaded that the provisions of section 41(1) of the act will not apply. this plea was negatived by the assessing authority, the appellate assistant commissioner and by the .....
Tag this Judgment!Court : Kerala
Reported in : [1996]217ITR528(Ker)
..... the former firm. reliance was also placed on the provisions contained under sub-section (3a) of section 176 of the income-tax act and a contention was raised that even if it is to be taken that the subsidy is received by the former firm it is ..... merit in the contention raised by the revenue on the basis of sub-section (3a) of section 176 of the income-tax act. sub-section (3a) provides that 'where any business is discontinued in any year, any sum received after the discontinuance shall be deemed to ..... was not a revenue receipt and further put forward an alternate contention that it was a casual income. the claim was rejected by the income-tax officer and was confirmed by the commissioner of income-tax (appeals). aggrieved by the above, the assessee came up in appeal before the tribunal.3. ..... .k. usha, j.1. at the instance of the revenue, the following questions of law are referred by the income-tax appellate tribunal (in short, 'the tribunal') for decision of this court :'1. whether, on the facts and in .....
Tag this Judgment!Court : Kerala
Reported in : (1999)152CTR(Ker)63; [1999]236ITR185(Ker)
..... the only condition for issuing the notification is that it should be a charitable institution which is clear from exhibits p-2 to p-7 certificates issued under the income-tax act, 1961. the grievance of the petitioner is that the second respondent rejected the request made by the petitioner without assigning any reason. 6. a counter-affidavit is filed ..... stated that along with the said application, the petitioner had produced the copies of the trust deed, copies of the exemption certificate issued under section 80g of the income-tax act, 1961, and copies of the annual statement of accounts for the years up to march 31, 1991. it is also stated that the said application was forwarded by the ..... a trust constituted by a deed of trust dated april 24, 1986 (exhibit p-2). it is registered as a charitable trust under section 12a of the income-tax act, 1961 (exhibit p-l). it is stated that the trust was constituted for helping the poor and needy in rural areas. the main objects of the trust as stated .....
Tag this Judgment!Court : Kerala
Reported in : [1971]80ITR82(Ker)
..... -section (2) of section 46 only enables the collection of the arrears of income-tax due under that act, and not arrears due under the travancore income tax act. there is likewise no provision in the income-tax act, 1961, for the levy, assessment and collection of income-tax due under the travancore income-tax act. section 297(2)(j) of the act, upon which reliance was placed by the respondents, may not be of any ..... the corresponding provision in the income-tax act, 1961, as the latter act has repealed and re-enacted the provisions of the income-tax act, 1922, with modifications. the additional personal assistant to the collector, being a tax recovery officer within the meaning of section 2(44) of the income-tax act, 1961, is an authority constituted under section 221 of the income-tax act, 1961, to recover arrears of income-tax due under that act, and, therefore, he is .....
Tag this Judgment!Court : Kerala
Reported in : [1999]235ITR309(Ker)
..... . 2. the petitioner owns and manages various tea estates and factories. it is an assessee under the kerala agricultural income-tax act as well as the income-tax act, 1961. while most of the green tea leaves from the estates owned by the assessee are used in such estates for the manufacture of black tea, a small portion thereof is ..... transferred to an instant tea factory of the assessee for manufacture of instant tea for export. as per the provisions contained under rule 8 of the income-tax rules, the income from .....
Tag this Judgment!Court : Kerala
Reported in : [1991]192ITR585(Ker)
..... apply for all the five years (1976-77, 1977-78, 1978-79, 1979-80 and 1980-81).8. we shall extract section 35b(1)(a) and (b) of the income-tax act, 1961 ;'35b. (1)(a) where an assessee, being a domestic company or a person (other than a company) who is resident in india, has incurred after the 29th day of ..... ) :'1. whether, on the facts and in the circumstances of the case, the commission payment qualifies for weighted deduction under section 35(1)(b)(i) and (ii) of the income-tax act, 1961 ? 2. whether, on the facts and in the circumstances of the case, the tribunal is right and reasonable in finding that collecting the necessary information regarding the goods for export ..... , the commission payments made in india in respect of exports made by the assessees to the u. s. s. r. are entitled to weighted deduction under section 35b of the income-tax act, 1961 ?'2. the said referred cases (i. t. r. nos. 91 to 102, 203 and 211 of 1984) as also 0. ps. nos. 8381, 8382, 8384, 8387, 8388, 8450, 8451, .....
Tag this Judgment!Court : Kerala
Reported in : AIR1969Ker196
..... question before the supreme court was whether those amounts were allowable deductions. subba rao, j., as he then was, observed that under section 10(1) of the income-tax act, tax shall be payable by an assessee under the head 'profits and gams of business' in respect of profits and gains of any business carried on by him, and that ..... the principle laid down by the privy council in bejoy singh dudhuria v. commissioner of income-tax, bengal, 1933 1 itr 135 = air 1933 pc 127 and by the supreme court in commissioner of income-tax bombay, v. sitaldas tirath-das, : [1961]41itr367(sc) and murlidhar himatsingka v. commissioner of income-tax, calcutta : [1966]62itr323(sc) .8. in 1933 1 itr 135 = air ..... the entirety of the estate became, so to speak, charged with it and that portion of the income payable to the step-mother had to be treated as the income of the step-mother and not of the assessee.9. in : [1961]41itr367(sc) , the assessee had to pay under a consent decree a certain amount every year to .....
Tag this Judgment!Court : Kerala
Reported in : [1997]227ITR916(Ker)
..... the decision of n. c. budharaja's case : [1993]204itr412(sc) . although a claim of the contractors with regard to the provisions of section 80hh of the income-tax act, 1961, was required to be considered therein, in our judgment, that makes no difference to the situation.27. a little earlier in delhi cold storage's case : [1991]191itr656 ..... the entire judgment in n.c. budharaja's [1994] 204 itr 412. although the apex court was dealing with the claim under section 80hh of the income-tax act, 1961, at the instance of the assessee engaged in constructing a dam, we find that in the process of reasoning, the apex court has placed reliance on its ..... undertaking for the purposes of business of manufacture or production of any article or thing. this is the necessarily required statutory provision of section 32a of the income-tax act, 1961, requiring us to determine that the installed machinery or plant satisfies that it is for the purposes of business of manufacture or production of any article or .....
Tag this Judgment!Court : Kerala
Reported in : [1970]77ITR683(Ker)
..... the second respondent has no jurisdiction to issue exhibit p-l notice. reliance was placed on kanga's commentary to sections 222 and 223 of the income-tax act, 1961, corresponding to section 46 of the indian income-tax act, 1922, at page 938 and therulings referred to therein. i do not think it is necessary to decide this question in this petition. 6 ..... 156 of the income-tax act, 1961, for payment of the tax had not expired when notice under section 226(3) was issued to the debtor of the assessee. the notice was sustained. no point seems to ..... the wording of section 226(3) does not justify the contention that there should be 'an assessee in default' before a notice under section 226(3) of the income-tax act, 1961, is issued to the debtor of the assessee. the court has also held that the amount was due though the period granted by the notice issued under section .....
Tag this Judgment!Court : Kerala
Reported in : (1987)61CTR(Ker)40; [1986]162ITR587(Ker)
..... iii) whether the tribunal was right in rejecting the contention of the assessee that in any view of the matter, the said amount is an allowable deduction under the income-tax act, 1961 3. o.p. no. 1834 of 1977-b: (i) whether the tribunal was right in rejecting the contention of the assessee that the amount of rs. 16 ..... assessee (ii) whether the tribunal was right in rejecting the contentionof the assessee that in any view of the matter, the said amount is anallowable deduction under the income-tax act, 1961 ?' 4. the assessee is a private limited company carrying on the business of clearing and forwarding. during the year ending september 30, 1972, the company had paid ..... b under section 256(2) of the income-tax act, 1961. 2. o.p. no. 1833 of 1977-b : '(i) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the income-tax officer was entitled to reopen the assessment under section 147(b) of the income-tax act (ii) whether the tribunal was right in .....
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