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Commissioner of Income-tax Vs. Vander C.C. Malen and ors.

Court : Andhra Pradesh

Reported in : (1997)142CTR(AP)26; [1997]225ITR41(AP); [1998]98TAXMAN89(AP)

..... 1976-77, at the instance of this court, the following question was referred by the tribunal for the opinion of this court : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the boarding and lodging expenses met by the employer were granted to meet the expenses wholly, necessarily and exclusively incurred in the performance of the duties and the same was ..... at the instance of the revenue, this court directed the tribunal to refer the above question for the opinion of this court. 3. ..... the above question comprehends three assessees, dutch nationals, deputed to work in india at the relevant time on the ship named 'jagsevak'. ..... the tribunal was right in excluding the amounts in question from the total income of the assessees. 6. ..... the tribunal, in the second appeal, affirmed the view of the aac and dismissed the appeals following its earlier view. ..... 1976-77, treated the value of the boarding and lodging in respect of each of the assessees as perquisites, which should be included in the taxable income of each of them and accordingly he passed assessment orders bringing to tax the above said amounts. ..... 17(2) of the it act, inclusively, inter alia, as meaning : '(2)(iv) any sum paid by the employer in respect of any obligation which, but for such payment, would have been payable by the assessee'. ..... 10(14) of the it act, 1961 ?' 2. ..... 10 of the it act. .....

Bharat Heavy Electricals Ltd. Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Reported in : [1996]102STC345(AP)

..... buyer after manufacture, it was held that the steps taken from the beginning to the end by the bombay branch in co-ordination with the madras factory showed that the bombay branch was merely acting as an intermediary between the madras factory and the bombay buyer and that it was the madras factory which, pursuant to the covenant in the contract of sale, caused the movement of ..... aspect, it is but proper to refer to the observations made by the bombay high court to which pointed reference has been made on behalf of the petitioner : 'the tax under the act in respect of the transactions in question has already been assessed by the central government and has been paid to the central government. ..... of transactions, the tribunal affirmed the findings of the sales tax authorities that they constitute inter-state sales for which the tax under central sales tax act is chargeable in ..... with the contract entered into, amount to movement in pursuance of a contract of sale and therefore liable to inter-state sales tax or they are only movement of goods between units of the same company and therefore not liable to any tax (4) whether the payment of central sales tax at the place where the invoices are raised without any demand but voluntarily, protects the company from paying the ..... the typical contract referred to by the tribunal is the contract entered into with national aluminium company limited (for short, ' ..... to briefly refer is the contract entered into with national thermal power corporation ltd. .....

Commissioner of Income-tax Vs. Sponge Iron India Ltd.

Court : Andhra Pradesh

Reported in : (1993)111CTR(AP)67; [1993]201ITR770(AP)

..... the construction was shown as amount 'awaiting allocation', and the structural work for the factory was given on contract and even the plant for preparation of raw materials was only ordered, the tribunal came to the conclusion that the business was not started and, on that basis, the assessee's claim for determination of loss on account of administrative expenses and charges for exploration and ..... his application under section 256(1) of the income-tax act to refer certain question of law, the assessee filed an application under section 256(2) of the income-tax act to refer, inter alia, the following question of law to the high court for opinion (at page 27) : 'whether the appellate tribunal was justified in upholding the disallowance of interest ..... chief justice bhagwati (as he then was), speaking for the division bench of the gujarat high court, approved the approach of the tribunal and observed that the activities which constituted the business of the assessee were divisible into three categories : the first category consists of the activity of extraction of limestones by ..... the terms of the agreement with the french national provided that he would supervise erection of the plant and ..... amounts spent on the french national were treated as of capital ..... under the united nations development programme, the assessee-company was incorporated ..... mining corporation national mineral development corporation, were also ..... it appointed a french national for rendering necessary help in setting up .....

Commissioner of Income Tax Vs. Majjidunnisa Begum

Court : Andhra Pradesh

Reported in : [1996]221ITR189(AP)

..... on identical facts dealing with the question of taxability of an erstwhile employee of the united nations, a division bench of the delhi high court has also taken the same view in cit vs . dr. ..... in the pension receivable by the widow after the death of her husband and the salary receivable by the employee of the uno from the funds of the united nations from out of which the pension is paid, the principle contained in s. ..... the it act, 1961, to state the case and refer the question of law, the tribunal has stated the case and referred the following question of law : 'whether, on the facts and circumstances of the case, the tribunal was justified in holding that the pension received by a widow of an ex-employee of the uno is exempt from the it act ?' 2. ..... to those conventions and immunities, the united nations (privileges and immunities) act, 1947, was enacted by parliament. ..... however, on further appeal to the tribunal, it was held that the pension received by the employee of the uno was exempt from tax, so the amount of pension received by the assessee could also be exempt from taxation and accordingly, the three appeals for the said assessment years were allowed on 7th ..... a widow of one late shri durvesh alam quadri, who was in the service of the united nations organisation (uno) from 1961 and died in harness in 1965. ..... reading of the provision extracted above, shows that the officials of the uno shall be exempted from tax on the salaries and emoluments paid to them by the united nations. .....

Mukesh Kumar and Others Vs. The Debts Recovery Tribunal rep., by its R ...

Court : Andhra Pradesh

..... alternative remedy is not a bar for invoking the jurisdiction of the high court under article 226 of the constitution of india; the remedy of an appeal is neither effective nor efficacious; when the debts recovery tribunal had specifically recorded findings contrary to its earlier order, and the order of this court, the petitioners cannot be relegated to the alternative remedy of an appeal all over again; the conditions imposed under the second ..... of the constitution of india; though the 2nd respondent bank, was a bank within the definition under section 2[c] read with section 6 of the sarfaesi act, a writ petition was not maintainable; the impugned order was an order passed by the debts recovery tribunal under the sarfaesi act; courts have consistently held that a writ petition was not maintainable though the challenge was against the order passed by the debts recovery ..... rules, and rule 3 in schedule-ii of the income tax act, are statutory provisions which necessitate compliance; the sarfaesi act makes no distinction between a public sector bank and a private sector bank in the case of a nonperforming asset; even otherwise, the order under challenge was the order passed by the debts recovery tribunal in s.a.no.97 of 2009 dated 20.09.2013; the order passed by the debts recovery tribunal (which was under challenge in the writ petition), was ..... affair of the company though the case of nationalized banks stands on a different footing. ..... bodhananda (air 2005 sc 2227); ..... collector (2005) 7 .....

Commissioner of Income-tax, A.P.-i Vs. Agarwal Enterprises

Court : Andhra Pradesh

Reported in : 1998(6)ALD488; [1999]236ITR412(AP)

..... the tribunal held that the commissioner committed an error in exercising the power under section 263 of the income tax act as an ad hoc valuation was given by the firm in the books of account and it has no ..... proceedings under section 263 of the income tax act on the ground that the order passed by the income tax officer was erroneous and prejudicial to the ..... , land at rs.6-1/2 lakhs on the opening date of accounting year, the tribunal was justified in holding that the valuation has no relevance and the land could be valued at rs.27 lakhs and further holding that there was no escapement of income?the facts in brief are as follows:the ..... the above, we answer the question referred by the tribunal in the affirmative and in favour of the assesscc.12 ..... the counsel submitted that the tribunal committed an error in holding that the opening stock should also be valued at ..... the commissioner, income tax (appeals), the assessee filed appeal before the tribunal. ..... valuation given by the firm in the books of accounts has no relevance, then there is no escapement of the income and consequently there is no prejudice caused to the revenue, in that view of the matter, the tribunal allowed the appeal.3. ..... according to the tribunal, the value mentioned by the partners need not be accepted as it is a notional value and the real value should ..... made on the basis of notional value of the opening stock and the market value of the closing stock the asscssee would be subject to tax on income which does not exist.10. .....

Commissioner of Income-tax Vs. Vazir Sultan Tobacco Co. Ltd.

Court : Andhra Pradesh

Reported in : [1990]184ITR64(AP)

..... depreciation constitute 'expenditure' or only notional out goings (2) whether, on the facts and in the circumstances of the case, bad debts and depreciation are qualified for weighed deduction under section 35c(1)(b) of the income-tax act (3) whether, on the facts and in the circumstances of the case, the shortfall of rs. ..... in this case, as has been rightly pointed out by the tribunal, the payment has been made because of a mistaken short-payment in the earlier ..... this references under section 256(1) of the income-tax act, 1961, is made at the instance of the revenue and is for the two assessment years ..... not a payment as contemplated by the second part of clause (iv) of section 36(1) of the act, the assessee is, therefore, entitled to claim a deduction for this payment. ..... on further appeal, the tribunal held that the bad debts and depreciation are expenditure within the meaning of the said section and entitled to weighted ..... however, he later reopened the assessments under section 147(a) of the act and, in the reassessment proceedings, withdrew the allowances to the extent of 20 ..... the tribunal, on appeal, held that the aforesaid payment was on a definite basis falling within the limits prescribed under rule 86 (sic) and ..... section is claimed and allowed for any assessment year in respect of any expenditurs of the nature specified in sub-section (1), deduction shall not be allowed in respect of such expenditure under any other provision of this act for the same or any other assessment year. .....

M/s. Larsen and Toubro Ltd. Vs. State of Andhra Pradesh rep. by its Pr ...

Court : Andhra Pradesh

..... and to secure the same back as free supplies or as an agent or as a bailee, and execute the installation and commissioning work; it is for the contracting parties to design their contracts - either as divisible or indivisible; courts/tribunals cannot substitute or rewrite contracts; it is only if, in reality, the contracting parties execute an indivisible works contract, and the property actually passes at the time of accretion or incorporation, can splitting up of the contracts, into sale and ..... of the petitioners, that the assessing and revisional authorities had ignored the orders of the sales tax appellate tribunal that similar transactions could not be subject to tax under the ap vat act, even though the supreme court, in union of india v. ..... in the assessment order dated 12.03.2009, the assessing authority noted that the petitioner (larson and toubro) had, during the financial year 2005-06, entered into six supply contracts, two of which were with konaseema and vemagiri; placing reliance on certain clauses in the agreement, the petitioner had stated that they were required ..... inextricable relationship as held in the constitution bench judgments in binani bros [supra], coffee board_(i) [supra]and serajuddin [supra], the court did not even consider the ruling of the constitution bench in national thermal power corporation [supra]), and it did not differ with the ruling in ..... neither levy tax, (national ..... scc 173]; and national thermal ..... 209); punjab national bank v. ..... ..... ..... in ..... . .....

M/S.Sribhargavi Agro Tech, ?gayathri Ho Vs. Assistantcommissioner (Ct) ...

Court : Andhra Pradesh

..... ramesh ranganathan) the orders under challenge, in this batch of writ petitions, are the assessment orders passed by the assistant commissioner (ct) assessing the petitioners to tax under the a.p.vat act, 2005 (hereinafter called the act).the petitioners.who are registered dealers and are operating rice mills at yanam in the union territory of pondicherry, purchase paddy, mill it and sell rice and ..... for sale in the open market in a.p; the yanam rice millers were purchasing paddy in a.p, and selling the resultant rice in a.p, which constituted sales within the state of a.p liable to tax under the a.p.vat act; there is no sale pursuant to which there was movement of goods from yanam; the permission accorded, in the government memo dated 31.10.1983, is an offer open to any rice miller ..... mills at yanam, milling the paddy in their rice mills at yanam, and supplying the prescribed percentage of the milled rice to fci at kakinada, in fulfillment of their levy obligation; section 3(a) of the cst act has overriding effect over section 4(2) thereof; if there is a conflict, on whether a sale is an inter-state sale or an intra-state sale, section 3(a) would dominate section 4(2).and the impugned assessment orders are ..... it was strenuously contended on behalf of the revenue, however, that since the tribunal has found that there was no prior stipulation between the western railway and the applicant company in the contract of sale itself providing ..... tax, (national ..... national ..... national ..... national ..... national .....

Nalgonda Co-op. Marketing Society Ltd. Vs. Labour Court and ors.

Court : Andhra Pradesh

Reported in : 1993(2)ALT661; 1993(2)ALT661; [1995(70)FLR680]; (1994)IILLJ716AP; (1994)IILLJ716SC

..... (7) subject to any rules made under this act, the costs of, and incidental to, any proceeding before a labour court, tribunal or national tribunal shall be in the discretion of that labour court, tribunal or national tribunal and the labour court, tribunal or national tribunal, as the case may be shall have full power to determine by and to whom and to what extent and subject to what conditions, if any, such costs are to ..... are included in the order of reference and shall also forward a copy of such statement to each one of the opposite parties involved in the said dispute: provided that where the labour court or industrial tribunal, as the case may be, considers it necessary, it may: (a) extend the time limit for filing of such statement; or (b) reduce the time limit for filing of such statement to one week in ..... tax act can be excluded in computing the period of limitation for filing the revision, by the application of the principle underlying section 14(2) of the limitation act, inspite of the fact that the learned judges have categorically held that the word 'court' occurring in sub-section (2) of section 14 of the limitation act signifies a court in stricto sensu and does not include an authority who acts as a tribunal or a quasi-judicial tribunal ..... :'there is no room for argument that the appellate- authority and the judge (revisions) sales-tax exercising jurisdiction under the sales tax act, are courts. ..... commissioner of sales tax, uttar pradesh, ..... commissioner of sales tax, u.p. .....