Court : Rajasthan
Decided on : May-01-1996
Reported in : (1996)133CTR(Raj)379; [1997]227ITR7(Raj); 1996(1)WLN374
B.R. Arora, J.1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, under Section 256(1) of the Income-tax Act, 1961, in the case of the assessee for the assessment year 1986-87, referred the following question of law for the opinion of this court :' Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in directing to allow 50 per cent, deduction of incentive bonus received by the assessee from the Life Insurance Corporation of India relying on Board's Circular No. 14/9/65-IT (A-I), dated September 22, 1965, which, in fact, is applicable to the Life Insurance Corporation agent and not to the Development Officer. The cases of the Development Officer are governed by the Board's Circular F. No. 200/127/ 84-IT (A), dated September 29, 1987/ October 14, 1987 ?'2. The assessee was working as the Development Officer with the Life Insurance Corporation of India. During the previous year relevant to the assessment year 1986-87, the assessee receiv...
Tag this Judgment!Court : Rajasthan
Decided on : May-27-1996
Reported in : (1996)133CTR(Raj)514; [1997]227ITR24(Raj)
B.R. Arora, J. 1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, for the assessment year 1985-86, at the instance of the assessee, under Section 256(1) of the Income-tax Act, 1961, has referred the following questions of law for the opinion of the High Court :' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in treating the incentive bonus as salary paid to the Development Officer by the Life Insurance Corporation of India ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in not allowing deduction of 50 per cent, as expenditure out of incentive bonus paid to the assessee by the Life Insurance Corporation of India ?' 2. The assessee was working as the Development Officer in the office of the Life Insurance Corporation at Sri Ganganagar. During the previous year relevant to the assessment year 1985-86, the assessee, in addition to the other remunerations, received incentive bonus from the Life Insuran...
Tag this Judgment!Court : Rajasthan
Decided on : May-01-1996
Reported in : (1996)134CTR(Raj)264; [1999]235ITR523(Raj)
B.R. Arora, J.1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, for the assessment year 1985-86, in the case of the assessee, referred the following question of law, under Section 256(1) of the Income-tax Act, 1961, for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the learned members of the Income-tax Appellate Tribunal were justified in directing the Income-tax Officer to allow 50 per cent, deduction of incentive bonus received by the assessee from the Life Insurance Corporation of India relying on Board's Circular No. 14/9/65-IT (AI) dated September 22, 1965, which, in fact, is applicable to the Life Insurance Corporation agents and not for Development Officers ?'2. The assessee was working as Development Officer in the office of the Life Insurance Corporation of India at Sirohi. During the assessment year 1985-86, the assessee, apart from the salary and other allowance, received an amount of Rs. 50,132 from the Life Insurance Corp...
Tag this Judgment!Court : Rajasthan
Decided on : Jan-24-1996
Reported in : (1996)IILLJ234Raj; 1996(2)WLC4; 1996(1)WLN59
Arora, J. 1. This appeal is directed against the judgment dated July 26, 1994 passed by the learned Single Judge, by which the learned Single Judge dismissed the writ petition filed by the petitioner-appellant and maintained the order dated January 25, 1993 passed by the Labour Court, Jodhpur by which the learned Judge of the labour Court dismissed the application filed by the appellant-petitioner under Section 33C(2) of the Industrial Disputes Act, 1947 (for short, 'the Act') on the ground that it is not maintainable and the workman may approach the appropriate forum for the redressal of his grievances.2. Appellant Moti Lal was working a Mono Caster in the Government Printing Press Jodhpur, during the period from October, 1/79 to March, 1980, on daily wages basis. During this period, some additional payments were made to the workman on account of over time. In the internal audit it was found that some excess payments have been made to the daily rated workers and some persons have been...
Tag this Judgment!Court : Rajasthan
Decided on : Jan-12-1996
Reported in : II(1996)ACC651; 1997ACJ874; 1996(2)WLC508; 1996(1)WLN117
Rajendra Saxena, J.1. This appeal has been directed against the award dated 30.1.1990 passed by the Motor Accidents Claims Tribunal, Jaipur (in short, 'the Tribunal'), awarding compensation for an amount of Rs. 4,86,000/- with interest at the rate of 12 per cent per annum from the date of filing claim petition in favour of appellants and against the respondents. The appellants have filed this appeal for enhancement of the compensation amount.2. For the disposal of this appeal, it would suffice to mention that on 18.1.1987 at about 5.30 a.m. the deceased Pramod Kumar was going from Delhi to Jaipur on National Highway No. 8 by car No. DHC 3419, that when he reached about 10 km. from hahpura, truck No. GRN 3754, which was being driven by Mohd. Ishaq, respondent No. 1 and owned by Usman Gani Ibrahim, respondent No. 2, collided with the said car coming on the wrong side of the road and that Pramod Kumar sustained fatal injuries and died. It is alleged that the said truck was being driven ra...
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