Madhya Pradesh Court June 1984 Judgments
Commissioner of Income-tax Vs. Skyline Industries Pvt. Ltd.
Court: Madhya Pradesh
Decided on: Jun-29-1984
Reported in: [1985]154ITR373(MP)
1. This is a petition filed by the petitioner under Section 256(2) of the I.T. Act, 1961, for direction to the Income-tax Appellate Tribunal, Indore Bench, to send the statement of the case and refer the following question of law to this court for its opinion :'Whether, oh the facts and in the circumstances of the case, the ITAT was correct in law in allowing deduction of the commission paid to the four directors ?'2. The short facts giving rise to this petition and relevant for the purpose of this petition may be stated, in brief, thus : the respondent is a private limited company and the matter relates to the assessment year 1979-80. The dispute relates to an amount of Rs. 37,659 as commission paid to the directors as per provisions of Section 40A(2) of the I.T. Act. The 1TO as also the appellate authority disallowed the sura of Rs. 25,113 on the ground that this sum had not been paid to the directors for services to the company. However, the Income-tax Appellate Tribunal relying on ...
Tag this Judgment!National Insurance Co. Ltd. Vs. Jabunbi and ors.
Court: Madhya Pradesh
Decided on: Jun-29-1984
Reported in: (1985)ILLJ102MP
Faizanuddin, J.1. This appeal by the insurance company has been directed against the order dated 21st November, 1977 passed by Commissioner for Workmen's Compensation in case No. 24 of 1977, whereby the appellant insurance company has been directed to pay the balance of Rs. 2,000/- towards the compensation.2. Abdul Sattar, late husband of applicant-respondent No. 1, Jabunbi, was in the employment of non-applicant Nos.l and 2, who died on 24th September, 1972 due to injury sustained by him during the course of his employment. The applicant (respondent No. 1 herein) made an application for compensation. The Commissioner for Workmen's Compensation-cum-Labour Court, Jabalpur awarded compensation of Rs. 10,000/- against respondent Nos. 2 and 3 and as a sum of Rs. 8,000/- was already deposited by the employers, the balance of Rs. 2,000/- was directed to be paid by the respondent Nos. 2 and 3 as well as the appellant-insurance company. A sum of Rs. 5,000/- was also imposed as penalty for not ...
Tag this Judgment!General Manager, National Insurance Co. Ltd. Vs. Jabunbi and ors.
Court: Madhya Pradesh
Decided on: Jun-29-1984
Reported in: II(1984)ACC217
Faizan Uddin, J.1. This appeal by the Insurance Company has been directed against the order dated 21.11.1977 passed by Commissioner for Workmen's Compensation in case No. 24 of 1977, whereby the appellant Insurance Company has been directed to pay the balance of Rs. 2000/- towards the compensation.2. Abdul Sattar, late husband of applicant-respondent No. 1, Smt. Jabunbi, was in the employment of non-applicant No. 1 and No. 2, who died on 24th September, 1972 due to injury sustained by him during the course of his employment. The application (respondent No. 1 herein) made an application for compensation. The Commissioner for Workmen's Compensation cum-Labour Court, Jabalpur awarded compensation of Rs. 10,000/- against respondent Nos. 2 and 3 and as a sum of Rs. 8000/- was already deposited by the employers, the balance of Rs. 2000/- was directed to be paid by the respondents Nos. 2 and 3 as well as the appellant Insurance Company. A sum of Rs. 5000/- was also imposed as penalty for not ...
Tag this Judgment!Smt. Shivsinha and anr. Vs. Dashrath and ors.
Court: Madhya Pradesh
Decided on: Jun-28-1984
Reported in: II(1984)ACC258
P.C. Pathak, J.1. This appeal, Under Section 110-D of the Motor Vehicles Act, 1939, is directed against an award dated 30-9-1980, passed by Shri D.R. Pundlik, Motor Accident Claims Tribunal, Jabalpur, in Motor Vehicle Case No. 20 of 1976, whereby the claim for compensation filed by the appellants-claimants has been dismissed.2. The claimants, namely, the widow, aged 20 years and minor posthumous daughter, aged 5 months of deceased Rajendra Kumar, lodged a claim of Rs. 2,44,000/- against the present respondents, on the allegation that on the material date and time, the deceased was driving a scooter. The bus coming from the opposite direction dashed against the scooter. He died in the hospital as a result of head injuries in the same night.3. The respondents No. 1 and 2 filed their separate but identical written statements opposing the claim. Similar stand was taken by respondent No. 3--Insurance Company.4. The claim Tribunal dismissed the claim holding that the claimants failed to prov...
Tag this Judgment!Permali Wallace Limited Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Jun-27-1984
Reported in: (1984)42CTR(MP)326; [1985]151ITR43(MP)
P.D. Mulye, J. 1. By this reference under Section 256(1)of the I.T. Act, 1961, the Income-tax Appellate Tribunal, Indore, at the instance of the assessee, has referred the following questions of law to this court for its opinion:' 1. Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in holding that the expenditure on repairs to the extent of Rs. 90,000 was capital in nature ?' 2. Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in holding that the amount of Rs. 93,100 expendedby the assessee in the purchase of know-how relating to the existing line of business was capital in nature '2. The facts giving rise to this reference as per the statement of facts furnished by the Tribunal are as under :The assessee is a company engaged in the manufacture of densified impregnated and laminated wood products and boards and components. The assessment year concerned is the assessment year 1975-76, the previous year being the y...
Tag this Judgment!Juel Topo Vs. Smt. Nirmala Noorgadi
Court: Madhya Pradesh
Decided on: Jun-26-1984
Reported in: AIR1986MP25
C.P. Sen, J. 1. The District Judge, has passed a decree for dissolution of marriage under Section 10 of the Divorce Act, 1869, and referred the case to this Court for confirmation of the decree under Section 17 of the Act.2. The parties are Christians and they were married on 30-1-1979 at village Khirwakocha, Distt. Ranchi, Bihar. They lived together as husband and wife for about a week at Hoshangabad. On 9-2-1979 the respondent ran away from the house of the petitioner without informating him. Since then she has deserted him. The petitioner husband filed a petition under Section 10 of the Act alleging that the respondent since the solemnization of her marriage with the petitioner has been guilty of adultery. His case is that on 20-2-79 he went to her parents' house in search of her and he was surprised to find that she was living with a young Punjabi gentleman as his wife. Since then she has given birth to a child through that Punjabi gentleman. The petitioner made several attempts to...
Tag this Judgment!Andrias Soni Vs. Mr. Joyce Prasad Soni
Court: Madhya Pradesh
Decided on: Jun-26-1984
Reported in: AIR1986MP180
C.P. Sen, J. 1. This is for confirmation of the decree for nullity of marriage under Section 19(4) of the Indian Divorce Act, 1869, which requires to be confirmed under Section 20 of the Act. 2. The parties are Christians and they were married on 27-6-1981 as per rites and ceremonies in their community at Ajmer. After the marriage, the respondent came to live with the petitioner at Jabalpur on 30-6-1981 and both of them lived together as husband and wife for 15 days in the petitioner's house in Agrawal Compound, Napier Town, Jabalpur. Thereafter the respondent left for Bhilwara in Rajasthan where she is serving as Principal in some Christian school. Since then she has deserted the petitioner. They have no issue from their marriage. The petitioner's case is that in the last week of December 1982, he for the first time came to know that the respondent was already married at the time of her marriage with the petitioner. She had married one Mashih Prasad on 27-12-1965 at Central Methodist ...
Tag this Judgment!Haji Abdul Gaffar Vs. Income-tax Officer, e-ward and ors.
Court: Madhya Pradesh
Decided on: Jun-25-1984
Reported in: (1984)42CTR(MP)319; [1985]154ITR1(MP)
Mulye, J. 1. The petitioner, who is an income-tax assessee, has filed this petition under Articles 226 and 227 of the Constitution of India to quash the notice dated March 18, 1981 (annexure-O), issued to him under Section 148 of the I.T. Act, 1961, for reopening his assessment for the assessment year 1972-73 under Section 147(a) by respondent No. 1, the ITO, E-Ward, Indore.2. The petitioner's case, as stated in the petition, may be stated, in brief, thus: The petitioner is a partner of the firm, M/s Yonus & Iqbal Co. The only source of income of the petitioner is the share income from the said partnership concern and he has no other source of income nor any immovable property. The petitioner is being regularly assessed to income-tax from the assessment year 1951-52 on the share income from the firm, M/s Yonus & Iqbal Co. The petitioner filed his return for the assessment year 1972-73 before the ITO, M-Ward, Indore, who, at the relevant time had the jurisdiction in respect of the petit...
Tag this Judgment!Smt. Umraji Vs. R.C. Bajpai
Court: Madhya Pradesh
Decided on: Jun-22-1984
Reported in: 1985MPLJ638
ORDERJ.S. Verma, J.1. This civil revision arises out of unusual circumstances. The petitioner Smt. Umraji is an illiterate and indigent widow, who lost her husband Sangram in a fatal motor accident. Smt. Umraji then filed a claim on behalf of herself and her five minor children for recovery of compensation under Section 110-A of the Motor Vehicles Act, before the Motor Accident Claims Tribunal, Jabalpur. It was claim case No. 74 of 1979, decided on 23-8-1982, by Shri D.P. Shukla, Motor Accident Claims Tribunal, Jabalpur. According to the award, Rs. 29,700/- together with interest and costs, amounting in all to Rs. 36,789.85 was to be paid to the claimants. Out of the principal amount a sum of Rs. 15,000/- was awarded as compensation to the minor children, while the remaining amount was to be paid to Smt. Unraji, widow of the deceased. 2. Shri R.C. Bajpai, Advocate, was engaged by Smt. Umraji as her counsel in the above claim case. On 6-9-1982, an application was made by the petitioner ...
Tag this Judgment!Commissioner of Sales Tax Vs. Rita Sales Corporation
Court: Madhya Pradesh
Decided on: Jun-22-1984
Reported in: 1985MPLJ109; [1986]61STC240(MP)
P.D. Mulye, J.1. This is a reference made by the Board of Revenue, Gwalior, at the instance of the department under Section 44(1) of the M.P. General Sales Tax Act, 1958, for the opinion of this Court regarding the following question of law :Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that the reimbursement of Rs. 33,263 received from the principals will not form part of the sale price as defined under Section 2(o) of the M.P. General Sales Tax Act, 1958 ?2. The facts giving rise to this reference as per the statement of case received are as follows : The non-applicant, M/s. Rita Sales Corporation, Indore, are distributors for Rita sewing machines and electrical goods. The non-applicant was assessed to tax for the financial year 1975-76. Best judgment assessment was made and the gross turnover was determined as Rs. 8,40,000 against Rs. 8,03,809 shown in the books of account. Enhancement of Rs. 2,927 was made on account of certain discrepan...
Tag this Judgment!- ‹ Prev
- 2
- Next ›
- Last »