Kolkata Court December 1992 Judgments
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Assam Asbestors Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Dec-04-1992
Reported in: (1993)45ITD81(Kol.)
1. The assessee has filed this appeal assailing the order of the Appellate Commissioner dated 6-8-1988 relating to assessment year 1985-86.2. The assessee has taken 8 grounds and ground Nos. 1 & 2 are not pressed.3. In the third ground the assessee has a grievance that the Appellate Commissioner was not justified in agreeing with the Assessing Officer in taxing the sum of Rs. 25,27,154 being subsidy received from the Govt. of India. The assessee's counsel has filed a paper book containing 28 pages and submitted that the amount received as subsidy from the Govt. of India under the Transport Subsidy Scheme of 1971 is not a revenue receipt and, therefore, not taxable. The grant of subsidy is given to the assessee for the growth of industries in various regions as mentioned in the Subsidy Scheme of 1971 and he took us to the various clauses of the copy of the Transport Subsidy Scheme which is in the paper book from pages 1 to 5. The receipt of subsidy by the assessee, contended counse...
Gurmit Singh and ors. Vs. Indian Iron and Steel Co. Ltd. and ors.
Court: Kolkata
Decided on: Dec-03-1992
Reported in: (1993)1CALLT64(HC),97CWN899
Gitesh Ranjan Bhattacharjee, J.1. The petitioners has been initially working under a contractor at Burnpur since 1974 in the furnace dismantling job in Melting shop of the Indian Iron and Steel Company (Respondent No. 1) Which is a Government of India undertaking. Each of the petitioners was appointed individually by the contractor. In 1982 the respondent No. 1 terminated the contract of the contractor. The labourers of the contractor however continued to work directly under the management of the respondent No. 1. With the abolition of the contract system the respondent No. 1 introduced the system of direct payment to the petitioners who were earlier working as contract labourers under the contractor. It is the contention of the petitioners that the respondent company is maintaining attendance registers and the petitioners are giving their attendance under the direct supervision of the company and the company is maintaining records of provident fund and the other facilities of the peti...
Lokendra Kumar Sengupta and ors. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Dec-03-1992
Reported in: (1994)1CALLT405a(HC)
Susanta Chatterji, J.1. The present Rule was issued on 12th June, 1991 at the instance of the writ petitioners praying, inter alia, for a Writ of Mandamus calling upon the respondents to act according to law and in terms of the Government's Resolution dated 15th March, 1971 (Annexure A4) to the writ petition read with Annexure C, letter dated 4th March, 1986 and directing the respondents concerned to pay to the petitioners their final dues on the basis of their verified claims and/or take steps to resolve to them their properties which are now in the hands of Bangladesh Government in terms of the said Resolution and Tashkent Agreement and in any event as a matter of their inalienable human rights as per relevant conventions and charter of the United Nations and for necessary directions upon the respondents to dispose of the petitioners' case in appreciation of the age and failing health and to settle their claims with immediate effect as well as to implement their accepted and admitted...
Samir Saha Vs. Kalyani Saha and anr.
Court: Kolkata
Decided on: Dec-01-1992
Reported in: 97CWN760,II(1993)DMC610
Gitesh Ranjan Bhattacharjee, J.1. This is an application under Section 482/401 of the Code of Criminal Procedure, 1973. The Petitioner Sri Samir Saha is an accused in a session case which is now pending. The First Information Report of that case was lodged under Sections 498A/306, I.P.C. It is a case of unnatural death of the wife of the petitioner. The' petitioner's wife died leaving behind a baby of 6 months. Soon after the death of the petitioner's wife, Smt. Kalyani Saha the opposite party herein who is the mother-in-law of the petitioner started a criminal case under Section 342, I.P.C. (being case No. 764/1989/T.R. 1906/1989) in the Court of the Sub-Divisional Judicial Magistrate, Barrackpore by filing a petition of complaint against the petitioner and 5 others on 13th September, 1989. On that very date the opposite party complainant also filed an application under Section 97 Cr. P.C. for recovery of the said baby from the house of the petitioner and for its custody. It may be me...
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