Court : Income Tax Appellate Tribunal ITAT Madras
Decided on : Dec-24-1990
Reported in : (1991)37ITD100(Mad.)
1. These two appeals by the are directed against the orders passed by the Commissioner of Income-tax, Central-II, Madras, under Section 263 of the Income-tax Act, 1961 on 10-3-1987, relating to the assessment years 1982-83 and 1983-84.2. During the previous years relevant to the two assessment years now before us, the assessee had leased two items of machinery, viz., Centrifugal Machine and Shredder, to M/s Kothari Sugars & Chemicals Ltd. The assessee claimed depreciation on the said items of machinery at the higher rate of 15% on the ground that the machinery in question came into contact with corrosive substances. The ITO allowed the assessee's claim. He also allowed extra-shift allowance and additional depreciation on the same basis.3. Subsequently, invoking the powers vested in him by and under Section 263 of the Act, the C.I.T. called for and examined the assessment records of the assessee. On such an examination, he found that the I.T.O. had erroneously allowed depreciation ...
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-21-1990
Reported in : AIR1991SC460; 1991CriLJ494; JT1991(1)SC54; 1991LabIC1368; 1990(2)SCALE1312; (1991)2SCC288; [1990]Supp3SCR691; 1991(2)SLJ106(SC); 1991(1)LC341(SC)
ORDERM.H. Kania, J. 1. This is an appeal by special leave from the decision of a Division Bench of the High Court of Punjab and Haryana summarily dismissing Letter Patents Appeal No. 210 of 1990 filed by the appellants herein.2. The respondent was an officer commissioned in the Indian Army. In 1983 the respondent held the rank of Lt. Colonel and was commanding the support Company for IInd Sikh Light Infantry.On June 12/13, 1983, the loss of one Stengun belonging to 'C'-Company and held in the charge of Sepoy Sital Singh, was reported to the Commanding Officer of 261KHLI. An investigation was ordered by the Commanding Officer. It was reported at about 12.00 P.M., on June 14, 1983, that Sepoy Sital Singh had expired and Sepoy Sir Singh had sustained several injuries in the course of an investigation by the respondent and some others. A suspicion arose that these injuries were caused on account of torture inflicted on these sepoys. An F.I.R. was filed with the Police Station, Charinda, Di...
Tag this Judgment!Court : Gujarat
Decided on : Dec-19-1990
Reported in : II(1991)ACC323; 1992ACJ321; (1991)1GLR597
S.D. Dave, J.1. A man aged about 54 years, healthy in every respect, was returning to his house on his scooter. He was knocked down by a speeding S.T. vehicle causing multiple fractures on his person. He was admitted in the hospital and the traction was advised. He was removed out of the hospital with a view to continue the traction at his residence. He had certain complaints during the intervening period. He dies on the 6th or 7th day of the accident and the probable cause of death, certified by the medical expert, is 'fat embolism', which is a common complication in case of multiple fractures when long bones are involved. In the award rendered by the Motor Accidents Claims Tribunal, Ahmedabad city, it is said that there was no nexus or connection between the death of the deceased and the accidental injuries. The question, therefore, in the present appeal is as to whether the claimants would be entitled to the compensation on the head of loss to the estate on the basis that there is a...
Tag this Judgment!Court : Gujarat
Decided on : Dec-19-1990
Reported in : II(1992)ACC553
S.D. Dave, J. 1. A man aged about 54 years, healthy in every respect, was returning to his house on his scooter. He was knocked down by a speeding S .T. vehicle causing multiple fractures on his person. He was admitted in the hospital and the traction was advised. He was removed out of the hospital with a view to continue the traction at his residence. He had certain complaints during the intervening period. He dies on the 6th or 7th day of the accident and the probable cause of death, certified by the medical expert, is 'fat embolism', which is a common complication in case of multiple fractures when long bones are involved. In the award rendered by the Motor Accidents Claims Tribunal, Ahmedabad city, it is said that there was no nexus or connection between the death of the deceased and the accidental injuries. The question, therefore, in the present appeal is as to whether the claimants would be entitled to the compensation on the head of loss to the estate on the basis that there is...
Tag this Judgment!Court : Chennai
Decided on : Dec-19-1990
Reported in : (1991)ILLJ163Mad; (1992)IMLJ131
Nainar Sundaram. J.1. This writ appeal is directed against the order of the learned single Judge in W.P. No. 14664 of 1989. The petitioner in the writ petition is the appellant herein. The respondents in the writ petition are the respondents herein. Convenience suggests that wherever it is necessary we adopt the nomenclature assigned to the parties in the writ petition, while discussing the relevant aspects in this judgment of ours. The petitioner filed the writ petition putting forth the following prayer : 'For the reasons stated in the accompanying affidavit, the petitioner herein prays that this Honourable Court may be pleased to call for the records relating to the Circular of the third-respondent bearing. No. Per. 59, dated 12th October 1989 including the said circular and quash the same by issue of writ of certiorarified mandamus or any other appropriate writ of like nature under Article 226 of the Constitution of India and consequentially direct the respondents not to make deduc...
Tag this Judgment!Court : Chennai
Decided on : Dec-19-1990
Reported in : (1992)1MLJ131
Nainar Sundaram, J.This writ appeal is directed against the order of the learned single Judge in W.P. No. 14664 of 1989. The petitioner in the writ petition is the appellant herein. The respondents in the writ petition are the respondents herein. Convenience suggests that wherever it is necessary we adopt the nomenclature assigned to the parties in the writ petition, while discussing the relevant aspects in this judgment of ours. The petitioner filed the writ petition putting forth the following prayer:For the reasons stated in the accompanying affidavit, the petitioner herein prays that this Honourable Court may be pleaded to call for the records relating to the Circular of the third-respondent bearing No. PER. 59, dated 1210.1989 including the said Circular and quash the same by issue of writ of certiorarified mandamus or any other appropriate writ or like nature under Article 226 of the Constitution of India and consequently direct the respondents not to make deduction of one day's ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-17-1990
Reported in : (1991)LC166Tri(Delhi)
1.1 The appellant is a Public Limited Company having its factory at Naya Nan-gal in the District of Ropar, Punjab. The appellant was granted an Industrial Licence for the manufacture and marketing of 66,000 tonnes per annum of Soda Ash and 66,000 tonnes per annum of Ammonium Chloride Fertilizer. The commercial production of the two products commenced on 26th January 1985. The appellant claims that he manufactures Soda Ash by employing a sophisticated chemical process, known as 'modified solvay' or 'dual process' which is a modification of Conventional Solvay Process for Soda Ash manufacture. It is further claimed by the appellant he had been regularly filing classification list in respect of Soda Ash and Ammonium Chloride Fertilizer and had been clearing the goods after following the proper procedure and payment of applicable duty. His further claim is that he had furnished to the jurisdictional authorities the complete details of the process of manufacture, the reactions that take pl...
Tag this Judgment!Court : Kolkata
Decided on : Dec-13-1990
Reported in : [1991]190ITR626(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following question of law has been referred to this court:'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in holding that the payment of 36,470 made by the assessee-company to the foreign party as consideration for outright sale of drawings and design was not 'royalty' exigible to tax under the Income-tax Act, 1961 ?'2. Shortly stated, the facts are as follows :The assessee received a letter of intent from Light Metal Industries Limited (hereinafter referred to as 'the LMI') for maintenance and supply of terminal equipment for a secondhand aluminium cold-rolling mill being imported by them for their aluminium-rolled products project at Village Hoera in the District of Hooghly, West Bengal. LMI also issued a purchase order dated March 30, 1984, in terms of which the assessee was to arrange for the import of concept designs and drawings en...
Tag this Judgment!Court : Karnataka
Decided on : Dec-07-1990
Reported in : [1991(62)FLR611]; ILR1991KAR876
ORDERRama Jois, Ag. C.J.1. The petitioner, who is a Beedi factory, has presented this Writ Petition praying for quashing the notice issued by the Regional Office of the Employees State Insurance, calling upon the petitioner to comply with the provisions of the E.S.I. Act and the Schemes and Regulations framed thereunder.2. The material averments in the Writ Petition are these:- The petitioner is a partnership firm engaged in the manufacture of beedies, which manufactures about 3.5 lakh beedies every day. Out of this 1.25 to 1.5 lakh beedies are being manufactured within the factory premises and the rest of the beedies are being manufactured through contractors. For the benefit of the workers employed in the beedi Industries, the Parliament has enacted Beedi and Cigar Workers (Conditions of Employment) Act, 1966; Beedi Workers Welfare Cess Act, 1976 and Beedi Workers' Welfare Fund Act, 1976. Rules have also been framed under these enactments. Under the provisions of the aforesaid enactm...
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-06-1990
Reported in : 1991ACJ303; AIR1991SC392; [1991]70CompCas634(SC); JT1991(5)SC73; 1990(2)SCALE1191; (1991)1SCC357; 1991(1)LC218(SC)
ORDERLalit Mohan Sharma, J.1. This appeal by special leave arises out of a suit filed by the plaintiff-respondent for a money decree for a sum of Rs. 77,805.85 being the amount due for four insurance policies held by her deceased husband. The defendant-appellant Life Insurance Corporation denied the claim on the plea that the deceased, while filling up the proposal forms for the policies, was guilty of fraudulent misrepresentations and suppression of material facts with regard to his health. The trial court accepted the defence and dismissed the suit. On appeal by the plaintiff, the High Court reversed the decision and passed a decree.2. The deceased husband of the plaintiff was described in the policies as T.R. Gurupadaiah but in the plaint his name has been mentioned as Gurupadappa. However, since in our view the correct spelling of the name is not material for purposes of the present case, it is not necessary to give further details in regard to the difference in the two names. We a...
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