Skip to content


Commissioner of Income Tax Vs. Uni Sankyo Ltd. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAndhra Pradesh High Court
Decided On
Case NumberCase Referred No. 264 of 1978
Judge
Reported in[1987]165ITR402(AP)
ActsIncome Tax Act, 1961 - Sections 80J and 84
AppellantCommissioner of Income Tax
RespondentUni Sankyo Ltd.
Appellant AdvocateM. Suryanarayana Murthy, Adv.
Respondent AdvocateM.J. Swamy, Adv.
Excerpt:
.....84 of income tax act, 1961 - whether relief under section 80j can be given for entire period of 12 months irrespective of period of working - relying on judicial precedent court held such relief can be given for entire period. - motor vehicles act (59 of 1988)section 149 (2): [v. gopala gowda & jawad rahim, jj] insurers entitlement to defend the action joint appeal by insured and insurer - held, the language employed in enacting sub-section (2) of section 149 appears to be plain and simple and there is no ambiguity in it. it shows that when an insurer is impleaded and has been given notice of the case, it is entitled to defend the action only on grounds enumerated in sub-section (2) of section 149 of the act, and no other grounds are available to it. the insurer is not allowed to.....1. the following question was referred for the decision of the court : 'whether, on the facts and in the circumstances of the case, the relief under section 80j can be given for the entire period of 12 months irrespective of the actual period of working, viz. one and a half months ?' 2. the question referred to this court for its opinion is concluded by the decision of this court dated july 17, 1984, rendered in r. c. no. 247 of 1978 (cit v. warner hindustan ltd. - see below). following the said decision, the question is answered in the affirmative and in favour of the assessee and against the revenue. we, however, make no order as to costs.
Judgment:

1. The following question was referred for the decision of the court :

'Whether, on the facts and in the circumstances of the case, the relief under section 80J can be given for the entire period of 12 months irrespective of the actual period of working, viz. one and a half months ?'

2. The question referred to this court for its opinion is concluded by the decision of this court dated July 17, 1984, rendered in R. C. No. 247 of 1978 (CIT v. Warner Hindustan Ltd. - see below). Following the said decision, the question is answered in the affirmative and in favour of the assessee and against the Revenue. We, however, make no order as to costs.


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //