Mumbai Court January 1979 Judgments
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Commissioner of Income-tax, Bombay City-iii Vs. Babubhai M. Chinai
Court: Mumbai
Decided on: Jan-17-1979
Reported in: [1981]130ITR525(Bom); [1979]2TAXMAN79(Bom)
Desai, J.1. As many as eight questions have been referred to us in this reference at the instance of the Commissioner under s. 256(1) of the I. T. Act, 1961. However, all the questions may not be required to be answered. Indeed, this is so in the view that we take of the answers to be given to questions Nos. 1, 2 and 8. The questions referred to us are as follows : '(1) Whether the supervision charges received by the assessee were 'Salaries' within the meaning of section 15 of the Income-tax Act, 1961 (2) If the answer to question No. (1) is in the affirmative, whether the amounts of Rs. 10,000, Rs. 12,000 and Rs. 12,000 claimed by the assessee in the respective assessment years 1962-63, 1963-64 and 1964-65 were permissible deductions under section 16(v) of the Income-tax Act, 1961 (3) Whether the supervision charges received by the assessee were 'profits and gains of business or profession' within the meaning of section 28 of the Income-tax Act, 1961 (4) If the answer to question N...
Commissioner of Income-tax, Bombay City I Vs. Tata Services Ltd.
Court: Mumbai
Decided on: Jan-16-1979
Reported in: [1980]122ITR594(Bom); [1979]1TAXMAN247(Bom)
Chandurkar J.1. Reference made in this case at the instance of the revenue with regard to question No. 2 and at the instance of the assessee with regard to question No. 1, arises out of a transaction of assignment of the rights of the assessee under an agreement of sale dated July 31, 1961. By this agreement, the assessee had entered into an agreement with one Seth Anandji Haridas to purchase a residential plot at 29D, Doongarsey Road, Malabar Hill, Bombay, and had paid Rs. 90,000 as earnest money. The agreement was in respect of 5,000 sq. yds. out of a larger plot and the price fixed was at the rate of Rs. 175 per sq. yd. The balance of the purchase price was to be paid on the completion of the purchase. The purchase was to be completed within six months from the date of the agreement and after the expiration of the said period of six months, by a 15 days' notice to be given in writing, time could be made the essence of the contact. It was the responsibility of the vendor to obtain th...
Commissioner of Income-tax, Bombay City I Vs. T.P. Asrani
Court: Mumbai
Decided on: Jan-16-1979
Reported in: (1979)11CTR(Bom)298; [1980]122ITR735(Bom); [1979]1TAXMAN552(Bom)
Desai, J.1. A short but interesting question arises in this reference which is at the instance of the Commissioner under s. 256(1) of the I.T. Act, 1961. The question which stands referred to us reads as follows : 'Whether, on the facts and in the circumstances of the case, the Tribunal erred in holding that the Appellate Assistant Commissioner was devoid of power to invoke Explanation 2 to section 153 of the Act in the instant case ?' 2. A few facts may be stated : 3. The assessee is an individual who migrated to India in 1947 as a refugee consequent upon the partition of India. In karachi, he was the proprietor of an export and import business carried on by him in the name and style of Indian Traders. He was also a railway contractor. According to him, prior to his departure from Pakistan, he had sold away all his assets and brought into India an amount of Rs. 55,000 in cash. This contention of the assessee, viz., that he had brought a sum of Rs. 55,000 from, Pakistan was the subject...
Union of India and ors. Vs. Glaxo Laboratories (India) Ltd.
Court: Mumbai
Decided on: Jan-15-1979
Reported in: 1980CENCUS203D; 1984(17)ELT284(Bom)
Deshmukh, C.J. 1. The appellants, who are the Union of India and Customs Officers, have filed this appeal against an order and judgment of the learned single judge of this Court, by which he quashed the directions contained in the order dated 13th Dec., 1971, Exh. C to the petition, and the endorsements on the licence made on 25th May, 1972 Exh. E to the petition. 2. A few facts that need to be noted for the purpose of understanding the disputes are these : The original respondents are a limited company, manufacturing drugs. They have an import licence under the Imports and Exports (Control) Act, 1947, read with Import and Export (Control) Order, 1955. This licence permits them to import a number of articles, which serve as raw materials in the manufacture of drugs in India. They have the liberty to import any one or more of those articles in any quantity they want, so as not to exceed the c.i.f. value of the licence, which in the present case, was Rs. 8,94,455/-. 3. The respondent ran...
Commissioner of Income-tax, Bombay City-i Vs. Bombay Cycle and Motor A ...
Court: Mumbai
Decided on: Jan-15-1979
Reported in: (1979)12CTR(Bom)243; [1979]118ITR42(Bom); [1979]1TAXMAN286A(Bom)
Desai, J. 1. This is a reference under s. 66(2) of the Indian I.T. Act, 1922, and the question referred to us by the Income-tax Appellate Tribunal is as follows : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the two sums of Rs. 21,657 and Rs. 106 were allowable deductions as being of a revenue nature ?' 2. The facts lie within a narrow compass and may be briefly stated : The assessee is a public limited company, trading in motor cars and running service stations. We are concerned in this reference with the assessment year 1963-64, the corresponding previous year being the year ended 31st March, 1963. In that year, the assessee opened two branches, one at Worli and other at Dadar. At Worli, accommodation was taken under a lease, which was to enure for a period of ten years. At Dadar, premises were similarly taken, but the period of the lease was a shorter one, viz., five years. Out of the amount of Rs. 21,657 mentioned in...
Commissioner of Income-tax, Bombay City-i Vs. Associated Cement Compan ...
Court: Mumbai
Decided on: Jan-15-1979
Reported in: [1979]118ITR406(Bom)
Chandurkar, J. 1. In respect of the assessment year 1959-60, the assessee, Associated Cement Companies Ltd., claimed exemption of profits, under s. 15C of the Indian I.T. Act, 1922, amounting to Rs. 8,74,036. This was in respect of 4 new kilns which were commissioned at the assessee's factories at Shahabad, Bhupendra, Kistna and Chaibasa. The ITO declined to give relief to the assessee on the ground that the starting of the new kilns did not amount to creation of a new industrial undertaking as contemplated by s. 15C of the Indian I.T. Act, 1922, and he took the view that these were improvements of or extensions to the existing factories and since part of the old buildings, machinery and plant were utilised in the working of the new kilns, the assessee was not entitled to relief under s. 15C in respect of the profits arising as a result of the introduction of these kilns. 2. The appeal filed by the assessee was, however, allowed by the AAC and the department then went in appeal against...
Commissioner of Income-tax, Bombay City-iii Vs. Khandelwal Laboratorie ...
Court: Mumbai
Decided on: Jan-15-1979
Reported in: (1979)12CTR(Bom)239; [1979]118ITR531(Bom); [1979]1TAXMAN292(Bom)
Desai, J.1. In this reference, which is under s. 256(1) of the I. T. Act, 1961, the following question of law has been referred to us for our consideration : 'Whether, on the facts and in the circumstances of the case, the donations in the shape of medicines of the value of Rs. 44,945 were rightly allowed as donations under section 88 of the Income-tax Act, 1961 ?'2. The assessee is a private limited company, which carries on the business of manufacture and sale of pharmaceutical goods. The assessment year with which we are concerned is the year 1964-65, for which the assessee claimed that it should get a rebate under s. 88 of the I.T. Act, 1961, in respect of the contribution in the shape of medicines of the value of Rs. 44,945, which it had donated to the National Defence Fund. The ITO die not mention anything about this claim by the assessee in his order but merely disallowed the same. The assessee then appealed to the AAC. The AAC referred to letter F. No. 69/8/63-IT dated 21st Jan...
Association of Chemical Workers Vs. Wahid Ali and ors.
Court: Mumbai
Decided on: Jan-15-1979
Reported in: (1980)ILLJ276Bom
Deshpande, J.1. Workmen of the respondent No. 2 concern-hereinafter referred to as the 'employer' are represented by the petitioner No. 1 - Union (Trade Union) and also by the respondent No. 3 - Union (another Trade Union). Till 1st of November, 1977 a settlement dated 10-9-1974 reached between the respondent No. 3 - union and the employer was in operation. Respondent No. 3 terminated the said settlement by a notice dated 1st November, 1977, while the petitioner terminated the same by a notice dated 31st December, 1977. Respondent No. 3 served a fresh charter of demands on the employer on 2nd February, 1978 while the petitioner No. 1 served their charter of demands on 2nd January, 1978. 2. The respondent No. 1 is the conciliation officer duly appointed under S. 4 of the Industrial Disputes Act, 1947 - hereinafter referred to as the 'Act'. On being apprised of the disputes between the employer and the employees of this concern, a meeting between the petitioner No. 1 and respondent No. 1...
Arjun Sitaram Dende Vs. the State of Maharashtra
Court: Mumbai
Decided on: Jan-15-1979
Reported in: 1980CriLJ380
Dharmadhikari, J.1. The accused-applicant in this case was working as a watchman in the Civil Hospital at Sholapur. He was prosecuted for an offence punishable under Sections 66 (1) (b) and 85 (1) of the Bombay Prohibition Act for consuming liquor and for behaving in disorderly manner on the night between May 12, 1972 and May 13, 1972 in the premises of the' Civil Hospital, Sholapur. That night, Head Constable Sidram Kale (P. W. 1) was on duty in Sadar Bazar Chowky. He received the telephonic message from the police station officer that the accused was behaving in a disorderly manner while under the influence of drink in the hospital premises itself. The Ward-boy Sable had sent this message on telephone to the Police Station Officer. In pursuance of the telephonic message, P. W. No. 1 Kale went to the Civil Hospital. He found the accused behaving in a disorderly manner. P. W. No. 1 Kale produced the accused before the Medical Officer Dr. Smt. Kishti (P. W. 4), who examined him and issu...
D.M. Netarwala Vs. Commissioner of Income-tax, Bombay City-i
Court: Mumbai
Decided on: Jan-12-1979
Reported in: [1979]120ITR848(Bom); [1979]1TAXMAN430(Bom)
Chandurkar, J.1. The assessee D.M. Netarwala (hereinafter referred to as 'Netarwala') had along with his father-in-law Bharucha (hereinafter referred to as 'Bharucha') executed a trust deed, the subject-matter of the trust being securities worth Rs. 50,000, out of which securities worth Rs. 40,000 belonged to the assessee, Netarwala, and Rs. 10,000 to Bharucha. Apart from the two settlors, who also became the trustees, the Imperial Bank of India was also constituted a trustee by the trust deed. According to the recitals in the trust deed, the trustees were to pay the balance of interest, dividend and other income out of the trust funds remaining after all the proper costs, charges and expenses of and incidental to the collection of the income of the trust funds were defrayed, to the child of Netarwala and his wife who was already born on 24th January, 1946. The trust deed was executed on 24th April, 1946. The payment to the child was to be made for ten years from the date of the trust ...
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