Mumbai Court January 1979 Judgments
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Commissioner of Income-tax, Bombay City-iii Vs. Aloo Investment Co. P. ...
Court: Mumbai
Decided on: Jan-23-1979
Reported in: [1980]123ITR132(Bom); [1979]1TAXMAN433(Bom)
Chandurkar, J.1. This is a reference under s. 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), in which at the instance of the revenue the following question has been referred to us for opinion : 'Whether, on the facts and in the circumstances of the case, the assessee-company was an investment company within the meaning of the expression in section 109(ii) of the Act ?' 2. At the outset, it is necessary to point out that clause (ii) of s. 109 of the Act which contained the definition of investment company stood at the material time as follows : 'Investment company' means a company whose business consists wholly or mainly in the dealing in or holding of investments.' 3. The assessee is a private limited company with a total paid-up capital of Rs. 3,30,000, divided into 330 shares of Rs. 1,000 each. As on March 31, 1962, in proceedings for assessment for the assessment year 1962-63, the total assets of the company were as follows : (a) Fixed assets AssetsRs. Rs...
Hindustan Lever Ltd. Vs. Commissioner of Income-tax, Bombay City-i
Court: Mumbai
Decided on: Jan-22-1979
Reported in: (1979)12CTR(Bom)55; [1980]121ITR951(Bom); [1980]3TAXMAN390(Bom)
Desai, J.1. The assessee-company before us is M/s. Hindustan Lever Ltd. and in the assessment years under consideration, viz., 1962-63 and 1963-64, the assessee-company effected exports out of India of various products manufactured by it during the previous year for a total price of Rs. 74,00,000 approximately. It claimed deduction out of income-tax and super-tax payable by it on the profits and gains claimed to have been derived by it from these exports under s. 2(5)(i) of the Finance (No. 2) Act, 1962. When the ITO called upon the assessee-company to establish that it had made profit on the export sales as required by the relevant provisions under which the claim for deduction out of the tax payable had been made, the company expressed its inability to establish the same on the ground that no separate accounts of the export sales had been maintained. It was accordingly urged on its behalf that under r. 2(3) of the Income-tax (Determination of Export Profits) Rules, 1962, which were a...
Babu Vs. the State of Maharashtra
Court: Mumbai
Decided on: Jan-22-1979
Reported in: 1980CriLJ378
Dharmadhikari, J.1. This is an appeal .filed by original accused No. l Babu alias . Subhash Kalaskar against the judgment, of the learned Sessions Judge, Nanded dated. 3-12-1975 in Sessions Case No. 46 of 1975 convicting him for the offence punishable under Section 302 of the I. P. C. and sentencing him to suffer rigorous imprisonment for life.2. The facts of the case are in a narrow compass. The deceased and accused No. 1 were cousin brothers and were living as neighbour On 27-4-1975 the accused persons who were two in number were flinging stones at the bullocks tethered in the cattle-shed of Rajabai (P. W. 3) mother of the deceased. At the same-time the accused were dumping stones into the cattle-shed. When the deceased Pandurang returned from outside, he admonished the accused for their action. This rebuke enraged the accused so much so that they caught hold of Pandurang. Initially they dashed him two-three times against Tulsi platform in the court-yard facing the house of the accus...
Ramasamuj Vs. Elphinstone Spinning and Weaving Mills Co. Limited and o ...
Court: Mumbai
Decided on: Jan-20-1979
Reported in: [1979(39)FLR241]; (1980)ILLJ85Bom
S.K. Desai, J.1. The petitioner is one Ramasamuj s/o. Jagardeo Upadhya, who was an employee of the 1st respondents-company, hereinafter referred to as 'Elphinstone Mills hereinafter referred to as 'Elphinstone Mills' for the sake of brevity. The 2nd respondent to the petition is the President of the Industrial Court and the 3rd respondent is the Judge, 4th Labour Court, Bombay, whose orders are impugned in this petition. 2. A few facts may be stated : Elphinstone Mills had employed the petitioner for the last fifteen years or thereabout. The petitioner was a permanent employee of the said mills. He proceeded on one month's leave from 16th May, 1974 to 15th June, 1974. This leave was sanctioned to him by the 1st respondents. The petitioner claims that he fell ill at his native place and thereafter could not resume work on 16th June, 1974. He sent a registered letter along with a medical certificate requesting for extension of leave by another month. The petitioner reported for work on 1...
Sudarshan Chemicals Ltd. Vs. Union of India (Uoi) and ors.
Court: Mumbai
Decided on: Jan-20-1979
Reported in: 1979(4)ELT275(Bom)
Jahagirdhar, J.1. This Petition seeks to challenge the view taken by the authorities under the Central Excises and Salt Act, 1944, hereinafter referred to as 'the Excise Act', regarding an item, being Item 14D under the First Schedule of the said Act. The first Petitioner is a private limited company incorporated under the Companies Act and having its registered office as well as factory at Poona. The second Petitioner is a shareholder at the same time holding the position of the vice president of the first Petitioner company. The First Petitioner, as already mentioned above, owns a factory at Poona which is engaged in manufacturing in-organic and organic pigments and chemicals. Among the chemicals which are manufactured by the first petitioner are Meta-Nitro-Para Toluidine, hereinafter referred to as 'MNPT' and Meta-Nitro-Para Anisidine, hereinafter referred to as 'MNPA'. Both these chemicals belong to what has been described as Aromatic Amine groups and are utilised, according to the...
Commissioner of Income-tax, Bombay City-i Vs. ScIndia Workshop Ltd.
Court: Mumbai
Decided on: Jan-19-1979
Reported in: [1979]119ITR526(Bom); [1979]1TAXMAN418(Bom)
Chandurkar J.1. The two questions which have been referred to this court at the instance of the revenue are as follows : '(1) Whether, on the facts and in the circumstances of the case, in respect of 2 1/2% U. P. Zamindari Abolition Compensation Bonds, any income in excess of the interest at stipulated rate was realised by the assessee in the annual instalments recovered there of (2) Whether, on the facts and in the circumstances of the case, any income arose to the assessee in respect of U. P. Zamindari Abolition Rehabilitation Grant Bond ?' 2. When the zamindari system in Uttar Pradesh was abolished and compensation had to be paid to the zamindars in respect to the abolition of the proprietary rights in the zamindari estates, the Uttar Pradesh Government did not pay compensation in cash, but the compensation was paid in the form of bonds by which the Uttar Pradesh Government was to pay a fixed sum of money every year on a specified date and for a specified number of years. These bon...
Commissioner of Income-tax, Bombay City-ii Vs. Emco Electro Pvt. Ltd.
Court: Mumbai
Decided on: Jan-18-1979
Reported in: (1979)12CTR(Bom)237; [1979]118ITR864(Bom); [1979]1TAXMAN549(Bom)
Chandurkar, J. 1. By an agreement dated 16th April, 1963, a company by name Gandhi Electric Industries Pvt. Ltd., had entered into two agreements with Tuscan Engineering Co. Ltd., of United Kingdom for manufacturing and distributing flame proof motor and generators. One of the two agreements was known as a royalty agreement and the other was known as the technical know-how agreement. The royalty agreement made a reference to the know-how agreement by which the Tuscan Co. had agreed to sell and Gandhi Electric had agreed to purchase from Tuscan Co. all technical and other information known to Tuscan Co. relating to the agreed products. Clause (c) of the preamble to the technical know-how agreement recited that the Tuscan Co. had agreed for the consideration in terms therein set out 'to grant and impart to Gandhi Electric all technical know-how in its possession relating to the agreed products'. Clause 2 of the technical know-how agreement provided for payment of consideration for the te...
Commissioner of Income-tax, Bombay City-ii Vs. Fordham Pressing (India ...
Court: Mumbai
Decided on: Jan-18-1979
Reported in: (1979)11CTR(Bom)310; [1980]121ITR462(Bom); [1979]1TAXMAN293(Bom)
Desai J.1. The question referred to us in this reference is as follows : 'Whether, on the facts and in the circumstances of the case, it was rightly held that the assessee was entitled to relief provided by section 15C(2)(i) of the Indian Income-tax Act, 1922, for the assessment years 1960-61 and 1961-62 ?' 2. The assessee is a private limited company which carries on the business of manufacturing flush cisterns and sanitarywares. It was incorporated in the year 1957 though the production commenced in 1959. It had a collaboration with Fordham Pressing Ltd., London. In this reference, we are concerned with two assessment years, 1960-61 and 1961-62. For both these years, the assessee-company had claimed relief under s. 15C of the Indian I.T. Act, 1922. The relief was initially allowed. It was subsequently found by the ITO that the company had taken land together with superstructure on lease for its business which superstructure had been previously used by M/s. Stewart Laboratories for th...
Laxman Baburao Bepal Vs. Manager, Nagar District Urban Central Co-op. ...
Court: Mumbai
Decided on: Jan-18-1979
Reported in: (1980)82BOMLR247; [1979(38)FLR279]; 1980MhLJ597
V.S. Deshpande, J.1. The petitioner was employed as a clerk in the Nagar Dist. Urban Central Co-Op. Bank Ltd., Ahmednagar-hereinafter referred to as ' the Respondent' with effect from 1-1-1965. He was transferred on 22-2-66 to Parli (Vaijanth) in District Bhir of Marathwada State, respondent opened its new branch there. An enquiry was held against the petitioner in respect of certain acts of misconduct alleged to have been committed by him at Parli in the month of November, 1970. He was discharged from service by an order dated 7-9-1971 by the Board of Directors of respondent , on the said charges being proved in this said enquiry.2. The petitioner then approached the employer for reinstatement as required under proviso to section 42(4) of the Bombay Industrial Relations Act, 1946---hereinafter referred to as 'the Act'---and on failure of any response, he made an application for reinstatement etc. On 29-11-1971, to the Labour Court at Poona. This application was dismissed on 30-6-1976....
Namdeo Ragho Arote Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Jan-17-1979
Reported in: AIR1979Bom285; (1979)81BOMLR303; 1979MhLJ363
Naik, J. 1. By this writ petition under Art. 226 of the Constitution the petitioner challenges the order of the Collector of Nasik dated July 13, 1978 purporting to have been passed under S. 41 (1) of the Bombay Village Panchayats Act, 1958, suspending the petitioner from the office of the Sarpanch of Village Panchayat of Agashkhinde, taluka Sinnar, district Nasik. In the absence of any affidavit in reply being filed, the undisputed facts giving rise to this petition are briefly these. There is a village pan-chayat for Agashkhinde village in the Sinnar taluka of the Nasik district constituted under the Bombay Village Panchayats Act, 1958. There are three wards in this village. There are ten members elected to the respondent No. 3 Panchayat, out of whom two belonged to the Scheduled Tribes, three belonged to the Harijan community and the remaining five belonged to the other communities. There is a constant rivalry between two groups -- one group consisting of the Harijans and the other ...
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