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Judgment Search Results Home > Cases Phrase: income tax act Court: kerala Year: 2012 Page 5 of about 72 results (0.063 seconds)

Mar 12 2012 (HC)

M/S. Mgf Motors Ltd. Vs. State of Kerala

Court : Kerala

Decided on : Mar-12-2012

..... manufacturer or from other sources, and then forward the warranty claim to the manufacturer, who issues credit note for the sale price along with the tax, if claimed by the petitioner. so far as the petitioner is concerned, the position is that the transaction is purchase and resale, and even though ..... , the cost of the parts replaced during warranty period should be taken to have been covered by the original value of the vehicle on which tax is paid. learned government pleader resisted the claim of the petitioner by stating that, on facts, the transaction is a pure sale because manufacturer ..... from other parties and not from the manufacturer of the vehicle; and in that context only the supreme court held the transaction as sale attracting tax. according to the learned counsel for the petitioner, manufacturers are bound to replace parts of vehicle free of cost during warranty period, and so much ..... the replacement of parts of automobile during warranty period without collecting any price for the same from the vehicle owner amounts to sale that attracts sales tax. 2. we have heard learned counsel for the petitioner and also learned senior government pleader for the respondent. 3. the issue stands covered against ..... the petitioner by the decision of the supreme court in mohd. ekram khan and sons v. commissioner of trade tax, u.p., reported in 136 stc 515. however, the learned counsel for the petitioner relied on the single bench decision of the rajasthan high .....

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Feb 29 2012 (HC)

C.P. Abdurahiman Vs. Commissioner of Income Tax

Court : Kerala

Decided on : Feb-29-2012

..... income tax v. p. mohanakala (2007) 291 itr 278(sc) and confirmed the assessment against which this appeal is filed. 3. after hearing the ..... worthiness, genuineness and capacity of the donors. consequently the unexplained cash credits were treated as unaccounted income and assets in the hands of the assessee. on appeal by the assessee the tribunal relied on the decision of the division bench in sandeep kumar v. commissioner of income tax (2007) 293 itr 294 and decision of the hon'ble supreme court in commissioner of .....

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Mar 26 2012 (HC)

Commissioner of Income Tax Vs. M/S. Karinos Weave Private Limited

Court : Kerala

Decided on : Mar-26-2012

..... of one company. when the appeal of the holding company was heard, learned senior counsel appearing for the assessee after taking instructions from the subsidiary company submitted that in the income tax appeal that was pending against the assessment of closing stock of the subsidiary company, they will not press that ground thereby accepting the closing stock of that company to be ..... is for the assessing officer to reconsider the matter afresh and if the appellant has grievance, the appellant is free to challenge the same in another round of appeal. these income tax appeals are allowed as above.

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Apr 13 2012 (HC)

Krishna @ Chandrakanth Vs. State

Court : Kerala

Decided on : Apr-13-2012

..... were found guilty of conspiracy. as against a2 and a3 direct evidence was available. as against a1 only circumstantial evidence was available. he (a1) was an income tax officer and a2 and a3 were lower officials acting under him. it was contended by the prosecution that they were conspirators and the conspirators had allegedly, in furtherance of their conspiracy, siphoned out amounts from ..... expression "proved" in section 3 of the evidence act (the act hereinafter) apply to all facts - facts in issue and relevant facts, whether sought to be proved by direct evidence or circumstantial evidence? vi) do the observations of the constitution ..... adjudication of guilt, argues the learned counsel. 3. sri. blaze points out the scholarly opinion (with which he respectfully disagrees) of hon' ble justice u.l. bhatt, the former acting chief justice of this court, former chief justice of the guwahati and madhya pradesh high courts, honorary professor of the national judicial academy, bhopal and a great jurist of our ..... basic facts? iv) can the insistence on proof beyond reasonable doubt in a criminal case be justified by the definition of the expression "proved" in section 3 of the evidence act? is such insistence alien to such definition and justified (or imported into indian criminal law) only by binding precedents of superior courts? v) does not the definition of the .....

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Jan 04 2012 (HC)

M/S. Harrisons Malayalam Ltd Vs. the Regional Provident Fund Commissio ...

Court : Kerala

Decided on : Jan-04-2012

..... employees case could not be discarded in limine. on the contrary, the objection ought to have been considered on merits. 19. in dilip n. shroff v. joint commissioner of income tax, mumbai and another (2007) 6 scc 329, this court stated: 40. thus, it appears that there is distinct line of authorities which clearly lays down that in considering ..... in respect of which a scheme for rehabilitation has been sanctioned by the board for industrial and financial reconstruction established under section 4 of the sick industrial companies (special provisions) act, 1985 (7 of 1986), subject to such terms and conditions as may be specified in the scheme. section 14b providing for damages for default, attracts strict liability and ..... amount. even the total amount assessed by applying rates as prescribed under para 32a cannot exceed the defaulted amount in view of substantive provisions of section 14b of the act. meaning thereby that in such an eventuality a flexible approach has to be adopted. even otherwise if rates are applied mechanically irrespective of mitigating circumstances then whole purpose of ..... each regional provident fund commissioner (hereinafter referred to as the commissioner), having jurisdiction over the particular plantation belonging to the petitioner-company, passed orders under section 14b of the act, imposing damages calculated as per the sliding table clause 32a of the scheme, holding that financial difficulty is not a factor which can be taken into account for deciding .....

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Mar 12 2012 (HC)

Kerala Financial Corporation, Rep. by Managing Director Vs. the Assist ...

Court : Kerala

Decided on : Mar-12-2012

ramachandran nair, j. 1. the question raised is only with regard to the validity of reassessment completed under section 147 to disallow provision for bad debts. on merits, the appellant has no dispute that the provision is not allowable. further, whatever is the bad debt claimed and disallowed, it can be claimed as and when the provision now created becomes real bad debt. 2. after hearing appellant's counsel and on going through the tribunal's order, we do not find any ground to interfere with the tribunal's order with regard to the validity of the reassessment completed under section 147 because under the amended provisions, all what is required is sufficient reason for the assessing officer to initiate proceeding to bring to tax escaped income which includes any allowance wrongly allowed in the original assessment. provision for bad debt is allowable only for banks subject to conditions provided therein and no financial institution like the appellant is entitled to claim the provision and admissible deduction is on actual bad debt written off. 3. therefore, we do not find any merit in the i.t.a and the same is accordingly dismissed.

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Sep 13 2012 (HC)

St.John the Baptist Church Vs. State of Kerala, Represented by Its Pri ...

Court : Kerala

Decided on : Sep-13-2012

Reported in : 2012(4)KLT50; 2012(4)KLJ223

..... its centenary celebrations, utilizing the contributions made by its parishioners, the church constructed a centenary hall, described as "centenary prayer hall". it appears that when building tax payable under the kerala building tax act, 1976 was demanded, the church resisted the demand contending that the hall in question is a building used principally for religious purposes and therefore, is entitled to ..... the purposes as claimed by the church, it is unlikely that it would have provided that much of tables and chairs. not only that, if it is not generating any income, maintenance of the auditorium would have been an economic liability for this village parish. in such circumstances, the conclusions of the third respondent cannot be rejected as improbable. 9 ..... 43). it is the settled position that building owned by the religious institutions or charitable institutions when let out on rent is assessable for building tax as the use is commercial purpose, no matter the income therefrom is used for religious or charitable purpose. in view of this position settled by several judgments of this court, we confirm the judgment of ..... 12. thus, the petitioner has not established that the principal use of the auditorium in question is religious purposes to qualify for exemption from the levy of building tax as provided under the act. therefore, i do not find anything illegal in the impugned orders warranting interference by this court. 13. at this stage, learned counsel for the petitioner sought an .....

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Mar 21 2012 (HC)

Abbas Ali Vs. the Secretary, Regional Transport Authority, Malappuram ...

Court : Kerala

Decided on : Mar-21-2012

..... /s.lakshmiratan engineering works ltd. (supra), the apex court was considering the word "entertained" as used in section 9 of the up sales tax act. the question was as to what is the effect of the provision that an appeal shall not be entertained unless it is accompanied by statutory ..... secretary cannot presume that rta will condone the delay and grant renewal of the earlier permit. under section 87 (1) (d) of the act, temporary permit can be issued by the secretary, only if an application for renewal of permit is pending decision. the secretary cannot decide to ..... word "entertain" was thus treated to provide that the matter would be admitted for consideration only after furnishing proof of remittance of the amount of tax and that, this situation applies, not necessarily at the filing or presentation of the appeal, but when the appeal is taken up for admission ..... and not "initiation of proceeding". in the context of section 21 (1)(a) of the u.p.urban buildings (regulation of letting, rent and eviction) act, 1972, martin and harris ltd. (supra) was decided, holding that there is clear distinction between the words "entertaining" and filing" of an application for ..... high courts in different contexts and under different statutes. asgarali nazarali (supra) was decided with reference to a provision brought by the criminal law amendment act, 1952. the question focused upon to interpret the word "pending" was intricately linked with the meaning of the expression "trial" in criminal cases. .....

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Feb 10 2012 (HC)

The Commissioner of Income Tax Vs. A.H. Khais

Court : Kerala

Decided on : Feb-10-2012

..... however, the addition of rs.2,20,959/- for 1994-95 deserves to be considered because evidence available by way of realisation statement clearly establish undisclosed income received by the assessee. the clear finding is that the realisation statement recovered from the assessee's premises with the same date showed recovery of rs.1 ..... rs.1,69,532/- being the amount declared by the assessee in the return filed. the addition of rs.2,20,959/- is the undisclosed income from this film attributable for the assessment year 1994-95. the first appellate authority as well as the tribunal deleted the addition by merely stating that ..... form of realisation statement from the premises of another partner namely, sri.a.m.fazil who is assessee's brother. the addition relates to 40% share income which the respondent-assessee is entitled to as partner of the firm m/s.khais productions, wherein assessee's brother sri.a.m.fazil has 20% ..... there is no corroboration from the assessee. we are unable to uphold the order of the cit(appeals) or the tribunal confirming it because the distributor who is the author of the realization statement recovered from the assessee's premises gave clearcut statement ..... ramachandrannair, j. 1. this is an appeal filed by the revenue against the order of the tribunal confirming the cit(appeals) order cancelling block assessment made on the respondent-assessee. we have heard senior counsel sri.p.k.r.menon appearing for the .....

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May 02 2012 (HC)

V.K. Venkitachalam Vs. State of Kerala, Represented by Its Secretary, ...

Court : Kerala

Decided on : May-02-2012

..... mahout to look after the elephant in his control and also as to the adequate means to maintain the elephants and mahouts also by producing a copy of the income tax return or solvency certificate issued by the revenue authorities. the health of the elephant is to be certified by a competent government veterinarian in the locality as provided under ..... action against the offenders was also specifically rebutted, pointing out that, strict instructions have already been given to all officers concerned, for effective implementation of the relevant provisions of the act/rules, including the provisions of the kerala captive elephants (management and maintenance) rules, 2003; with a warning to cancel the 'ownership certificate', if the rules were not adhered ..... of the lapse of nearly 4 years, the central government did nothing for amending section 43 of the act, as stated before the court, under which circumstance, this court considered the matter further and observed that, prima facie, there could not be any absolute prohibition against transfer ..... litigation, which culminated in the decision in 2007 (4) khc 140(cited supra), whereby the submission made by the central government standing counsel that section 43 of the act was proposed to be amended was recorded and the learned judge permitted transfer of ownership of elephants, subject to the satisfaction of the requirements as mentioned therein. however, inspite .....

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