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Judgment Search Results Home > Cases Phrase: income tax act Court: kerala Year: 2012 Page 6 of about 72 results (0.027 seconds)

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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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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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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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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Apr 04 2012 (HC)

Sree Narayana Dharma Samajam, Ayyappankavu, Kochi, Rep. by Its Secreta ...

Court : Kerala

Decided on : Apr-04-2012

..... iv). it is observed as follows: "from the above, sree narayana auditorium is not entitled to get exemption envisaged under section 4 of the kerala tax on luxuries act,1976 and thereby the contentions raised in the reply for getting exemption filed by you is rejected. as such contentions raised by the secretary, sree ..... encroaching into the list i - union list, while bringing about the statute. in other words, at the time of enactment of the kerala tax on luxuries act in the year 1976, there was no barrier at all in bringing about such a legislation. merely for the reason that something akin to or ..... /- per year. it was thereafter, that the first respondent issued exts.p8 to p10 notices proposing penalty under section 17a of the kerala tax on luxuries act, which were replied by submitting ext.p11 objection dated 04.04.2009 for the year 2005-06 and similar objection in respect of the other ..... also having an 'auditorium', which according to the petitioner is functioning within the premises of the temple. as per section 4 (1) of the act, luxury tax is leviable in respect of any luxury provided in a hotel, house boat, hall, auditorium or kalyanamandapam or places of like nature, which are rented ..... luxuries act falls under entry 62 , list ii of the 7th schedule of the constitution and hence is within the competence of the state legislature and that it is not the tax on income, but the tax on amenities and services. similarly, it was held in express hotel pvt. ltd. vs. state of gujarath and .....

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Jul 27 2012 (HC)

B. Surendra Das Vs. the State of Kerala, Represented by the Secretary ...

Court : Kerala

Decided on : Jul-27-2012

..... he states the policy of the government on tourism as follows:- "215. as per statistics for the year 2010, tourism sector has created around 12 lakh employment opportunities, earned an income of `17,000 crore, mobilized investments worth `1,000 crore and earned foreign currency worth `3,797 crore. a new tourism policy has, therefore, been formulated aimed at comprehensive development ..... manufacture, trade or business in liquor can be created in favour of the state; and whether reasonable restrictions under article 19(6) of the constitution can be placed only by act of legislature or by a subordinate legislation as well. answering the question of fundamental right to carry on trade or business in the negative, the supreme court held that the ..... limited alone is rs.1000 crores. for the next year again, there is substantial increase in turnover by around rs.500 crores. the state government's annual collection of sales tax, excise duty and bar licence fee accounts for around rs.7000 crores. in short, business is essentially controlled by the government corporation and the substantial beneficiaries are also the government ..... sale of liquor in the hotels under rule 13(3) of the foreign liquor rules (hereinafter referred to as "the rules" for short) prescribed under the kerala abkari act (hereinafter referred to as "the act" for short). however, an amendment was introduced in the year 2011 by sro no.779/2011 dated 09/12/2011 [go(p) no.192/2011/td] deleting .....

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Jul 24 2012 (HC)

Xavier's Residency, Represented by Its Managing Director, D. Rajkumar ...

Court : Kerala

Decided on : Jul-24-2012

..... rules by adding, modifying or omitting any provisions to give effect to the declared policy. government policy is very clear that the liquor business is not a source of income earning industry. the government is fully committed to reduce the availability of the liquor in a phased manner and thus to achieve the directive principles as envisaged in the constitution ..... a municipal council for a smaller urban area and municipal corporation for a larger urban area. therefore, in the light of these provisions of the kerala panchayat raj act, kerala municipality act and the constitution of india, without any fear of contradiction, it can be said that the classification is founded on an intelligible differentia which distinguishes the panchayats and municipalities ..... liquor rules which is a piece of subordinate legislation. on this basis, counsel contended that rule 28 is opposed to the provisions of the kerala shops and commercial establishments act, 1960 and therefore is invalid. 27. it is true that one of the grounds on which subordinate legislation can be invalidated is that it is contrary to the statutory ..... or for group of villages, a block panchayat at intermediate level and a district panchayat for each district panchayat area. similarly, as per section 4 of the kerala municipality act, 1994, the government is authorised to constitute municipal councils for small urban areas and municipal corporations for larger urban areas. similarly, article 243-q of the constitution provides that .....

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Mar 22 2012 (HC)

Anakkayam Puliyil Juma And#8211; Ath Palli Wakf Committee Vs. V.P. Abd ...

Court : Kerala

Decided on : Mar-22-2012

..... other mater relating to any wakf, wakf property or other matter which is required by or under this act to be determined by a tribunal. in case any portion of the property covered by the preliminary decree passed in the suit is a wakf property as contended by the ..... for impleading him as an additional respondent in the final decree proceedings moving ext. p3 application. he is a mutawalli of a jama-ath, a wakf registered under the wakf act. advocate commissioner appointed by the court in the final decree proceedings in the above suit came to inspect the wakf property and attempted to take measurements over such property as ..... civil court in respect of any dispute, question or other matter relating to wakf property, which is required to be decided by the tribunal constituted under wakf act, 1995. section 85 of the wakf act, 1995 reads thus: bar of jurisdiction of civil courts:- no suit or other legal proceedings shall lie in any civil court inrespect of any dispute, question or .....

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Jun 29 2012 (HC)

Vasudeva Menon and Others Vs. M/S. K.J. Plantation

Court : Kerala

Decided on : Jun-29-2012

..... was also necessary. we may notice here that the father, the claimant, was not given any right over the property, even to take the income therefrom during his life time. the only stipulation was that the property could not be sold during his life time without his consent and without his ..... deed of sale. the father was the claimant. the court found that he was not given any right over the property even to take the income therefrom during his life time. the court found that in the said circumstances, the claimant had no title over the property which had been ..... improvements argued by the learned counsel for the claimants is concerned, we may notice the definition of the word "tenant" under the kerala compensation for tenants improvements act which reads as follows: " "tenant" with its grammatical variations and cognate expressions includes- (i) a person who, as lessee, sub-lessee, mortgagee or ..... property on the expiry of his fixed term lease and his further story of the landlords' taking over of khas possession thereafter and payment of municipal taxes by the landlords since about 1932, and settlement with him (appellant defendant no.2) in 1340 b.s. or at any time whatsoever, have ..... in 1931-32, and, thereafter, his heirs and then their assignee, the present plaintiff, till about 1945 and that they continued to pay municipal taxes and raised new structures to the full knowledge of the landlords; (ii) that the landlords never protested against their occupation or the entry or recording .....

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