Court : Kolkata
Decided on : Nov-16-1989
Reported in : (1990)85CTR(Cal)98,[1991]190ITR525(Cal)
Suhas Chandra Sen, J. 1. The Tribunal has referred the following two questions of law under Section 256(2) of the Income-tax Act, 1961 :'1. Whether, on the facts and in the circumstances of the case and on a correct construction of the agreement dated September 2, 1963, the Tribunal misdirected itself in law in holding that the conclusion of the Commissioner of Income-tax to the effect that under the said agreement the assessee had been able to start a new line of production and had obtained a benefit of enduring nature was misconceived and not tenable in law ? 2. Whether, on the facts and in the circumstances of the case, and on a correct construction of the agreement dated September 2, 1963, the Tribunal was right in holding that the payment of Rs. 10,19,693 made by the assessee to the foreign company is allowable as revenue expenditure ?' 2. In the assessment order for the assessment year 1973-74, the Income-tax Officer allowed a sum of Rs. 1,19,693 paid by the assesseo-company to t...
Tag this Judgment!Court : Kolkata
Decided on : Sep-11-1989
Reported in : (1990)1CALLT275(HC),[1991]72CompCas378(Cal)
Shyamal Kumar Sen, J. 1. There are two applications, the first application by the plaintiff under Section 20 of the Arbitration Act, 1940, and the other by the defendant for taking the petition off the file on the ground that this court has no jurisdiction to entertain the application under Section 20 of the Arbitration Act. The facts, inter alia, leading to the said applications are that on or about July 8, 1985, pursuant to an invitation for quotation for supply and installation of one number 1553 HR liquid gaseous oxygen plant with high purity nitrogen production facility by the defendant company, National Oxygen Ltd., the plaintiff submitted a detailed proposal for the said supply and erection of liquid gaseous oxygen plant under quotation No. PD/DMM/ P836/802, dated July 8, 1985, to defendant No. 1 giving the terms, conditions, prices, period of delivery, terms of payment, technical details, etc., with furtherterms about supply of requisite materials in certain cases by the defend...
Tag this Judgment!Court : Kolkata
Decided on : Aug-10-1989
Reported in : (1989)2CALLT222(HC)
Susanta Chatterji, J.1. A large number of writ petitions under Article 226 of the Constitution of India were admitted by this Court filed by several hundred petitioners challenging West Bengal Luxury-cum-Entertainment and Amusement Tax (Second Amendment) Act, 1987 and praying for a declaration that Section 4A of the West Bengal Entertainment - cum - Ainusement Tax Act, 1982 as incorporated by West Bengal Taxation Law (Second Amendment) Act, 1987 and West Bengal Cinematograph (Regulation of Special Exhibition) Order 1987 and all notifications and circulars issued thereunder are unconstitutional and void and to restrain the State respondents to initiate cases and seize the video sets where public shows are being held without permission and without payment of stipulated tax and not to disturb and/or interfere with the respective business of the petitioners and the public shows of the Video at the coffee centres and restaurants in any manner and in any form whatsoever. Since common questio...
Tag this Judgment!Court : Kolkata
Decided on : Feb-27-1989
Reported in : [1990]186ITR67(Cal)
Suhas Chandra Sen, J.1. The following three questions have been referred by the Tribunal under Section 256(1) of the Income-tax Act, 1961 ('the Act'), as under :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the amounts of Rs. 7,12,268 and Rs. 9,90,000 were not liable to be included in the assessee's total income of the previous year relevant to the assessment years 1971-72 and 1972-73 respectively on the ground that the assessee had divested itself of the right at the very inception of those amounts ? (2) Whether, on the facts and in the circumstances of the case and on a correct interpretation of the agreement dated September 2, 1969, entered into between Tata Iron and Steel Co. Ltd. and the assessee, the Tribunal was right in holding that, during the relevant years, there was provision of technical know-how within the meaning of Clause (i) of Section 80MM(1) of the Income-tax Act, 1961, and the assessee is entitled to relief...
Tag this Judgment!Court : Kolkata
Decided on : Sep-22-1989
Reported in : (1989)2CALLT379(HC),94CWN233
Monoranjan Mallick, J.1. The petitioners are the Commissioners of Berhampore Municipality in the district of Murshidabad and they are 19 in number belonging to Congress (I). The total number of seats of Commissioners of Berhampore Municipality is 30 out of which the petitioners are holding 19 seats and the 11 seats belonged to Left Front. The petitioner No. 1 is the Chairman and the petitioner No. 2 is the Vice-Chairman of the office of Board of Commissioners of the Berhampore Municipality (hereinafter referred to as the said Municipality). In the Municipal election held in the year 1986, the petitioners along with the Respondent Nos. 9 to 19 who belonged to Left Front were elected as Commissioners of the said Municipality and they took over the charge of the said Municipality on 17th July 1986. Since then, the petitioners along with the Respondent Nos. 9 to 19 have been continuing as Commissioners of the said Municipality. After taking over the said Municipality the petitioners have u...
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