Mumbai Court March 1979 Judgments
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Narandas Mathuradas Narielwala Vs. Commissioner of Income-tax, Bombay ...
Court: Mumbai
Decided on: Mar-02-1979
Reported in: [1979]120ITR857(Bom); [1979]2TAXMAN155(Bom)
Chandurkar, J.1. This is a reference made under S. 66(2) of the Indian I.T. Act, 1922. The assessee-firm had applied for renewal of registration under S. 26A of the Indian I.T. Act, 1922. The ITO found that year after year the profit or loss of the assessee-firm was not being distributed but carried forward in the books of the firm and, therefore, the firm was not entitled to renewal of the registration. He, therefore, refused to renew the registration of the firm. 2. When the firm took up the matter in appeal to the AAC, the AAC confirmed the order of the ITO. It seems to have been admitted before the AAC that the assessee had not duly distributed the profits amongst the partners. This is clear from the following part of his order : 'A vital requirement for the grant of registration under the Act is that profits should be duly distributed amongst the partners. The assessee admits that this has not been done and the net profit as per the profit and loss account is retained in the said ...
Commissioner of Wealth-tax, Karnataka Vs. Vasudeva V. Dempo
Court: Mumbai
Decided on: Mar-01-1979
Reported in: [1981]131ITR291(Bom); [1979]2TAXMAN37(Bom)
Desai, J.1. This is a reference at the instance of the Commissioner of Wealth-tax, Bangalore, Karnataka, under s. 27(1) of the W.T. Act, 1957 (hereinafter referred to as 'the said Act'). The following question of law has been referred to us : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that each of the spouses married under the Portuguese Civil Code is entitled to deduction under section 5 of the Wealth-tax Act, 1957, separately ?' 2. The facts lie within a narrow compass and may be briefly noted. The assessee before us is one Vasudeva V. Dempo of Goa governed by the Portuguese Civil Code. He was married according to the custom of the country (a phrase utilised by the said Code) and without having any ante-nuptial agreement to keep the properties of himself and his wife separate. In this reference we are concerned with the wealth-tax assessments for the years 1971-72 to 1973-74. For these years, the WTO first calculated the valu...
Bajirao Raghoba Tambre Vs. Tolanbai (Miss) D/O Bhagwan Toge and anr.
Court: Mumbai
Decided on: Mar-01-1979
Reported in: 1980CriLJ473
P.S. Shah, J.1. This petition file d by the petitioner husband under Articles 226 and 227 of the Constitution of India and also under section 462 of the Code of Criminal Procedure, 1973, raises a question of some importance. The question that arises for consideration is 'whether the second wife whose marriage is void in view of the provisions of sections 5 and 11 of the Hindu Marriage Act, 1955 (Act No. 25 of 1955) is entitled to apply for maintenance under section 125 of the Code of Criminal Procedure, 1973'.2. The facts which are no longer in dispute before us are in a narrow compass. The petitioner is married to one Dwarkabai on July 4, 1961. During the subsistence of this marriage, the petitioner married the respondent No. 1 Tolanbai on September 5, 1966. On September 1, 1975. Tolanbai filed an application under section 125 of the Code alleging inter alia that the petitioner beat her and drove her out of the house and, therefore, she has been staying with her parents who are poor, ...
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