Mumbai Court August 1984 Judgments
Standard Batteries Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Aug-31-1984
Reported in: (1985)11ITD309(Mum.)
1. These two appeals, one filed by Standard Batteries Ltd. and the other by the ITO and the cross-objection filed by the assessee in departmental appeal, all arise out of the common order of the Commissioner (Appeals) for the assessment year 1977-78. They are, therefore, dealt with together.2. The assessee is a company engaged in manufacture and production of various types of batteries and minor's cap-lamp. The only ground in the assessee's appeal relates to the disallowance of Rs. 1,00,000 claimed as bad debt in relation to the amount advanced to Northern India Batteries Ltd. and written off during the year. The ITO was of the view that it could not be allowed as a deduction either as bad debt or as loss inasmuch as the advance, in his opinion, was meant to ward off competition and in the nature of capital payment. It was the assessee's claim that the payment was meant to be an advance for supply of batteries in future. The assessee had relied upon a letter placing an order for 350 b...
Tag this Judgment!K.J. Somaiya and Sons Pvt. Ltd. Vs. Commissioner of Income-tax, Bombay ...
Court: Mumbai
Decided on: Aug-31-1984
Reported in: (1985)45CTR(Bom)174; [1985]155ITR605(Bom)
Desai, J.1. In this reference, the following questions are referred to us by the Income-tax Appellate Tribunal, Bombay, Bench 'D' :2. Assessment year 1968-69 :'1. Whether, on the facts and in the circumstances of the case, the interest of Rs. 5,833 paid to Shri K.J.Somaiya is allowable against the dividend income under section 57(iii) of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the assessee is entitled to the allowance of bad debt of Rs. 94,402 or any part thereof ? 3. Whether, on the facts and in the circumstances of the case, the assessee is entitled to the allowance of Rs. 3,801 against business income ?'3. Assessment year 1969-70 :'1. Whether, on the facts and in the circumstances of the case, the interest of Rs. 35,000 paid to Shri K.J.Somaiya is allowable against the dividend income under section 57(iii) of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the assessee is entitled to the allo...
Tag this Judgment!Prakash Shamsunder Dere and anr. Vs. State of Maharashtra
Court: Mumbai
Decided on: Aug-31-1984
Reported in: 1985(2)BomCR234
R.A. Jahagirdar, J.1. We have already passed the final order in this appeal on 31st January, 1984 and we now proceed to give the reasons.2. In Sessions Case No. 84 of 1982 the two appellants before us, hereinafter referred to as the accused, were prosecuted for an offence punishable under section 302 read with section 34 of the Indian Penal Code before the learned Sessions Judge of Satara. Accused No. 1 is the son of accused No. 2 who is his mother. They were charged with the murder of Shakuntala, the wife of accused No. 1. The said murder took place at about 8.15 a.m. on 28th July, 1982 in the house of the accused. That house bears Municipal No. 339 and is situated at Somwar Peth, Karad, a place in Satara District.3. The prosecution case was that on the said day and at the said time accused Nos. 1 and 2 in pursuance of their common intention committed the murder of Shakuntala because they suspected that Shakuntala had pre-martial affairs with other persons before she was married to ac...
Tag this Judgment!Collector of Customs Vs. Liwe International
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-30-1984
Reported in: (1985)(20)ELT107Tri(Mum.)bai
1. This appeal arises out of the order-in-original bearing No.S/10-124/83 dated 3-1-1984 passed by the Collector of Custorris, Bombay.The respondents, M/s. Liwe International imported 100% Cotton Denim Indigo Dyed Double Preshrunk finished colour Sulphur Black length 25630 yards valued at HK 1,92,225 c.i.f. (Rs. 2,46,395/-), as letters of authority holders of the licensees M/s. Binod Mills Co. Ltd., Bombay, The Anna Exporters, Bombay and M/s. Literate Wear, Bombay. After the import but before clearance, M/s. Literate Wear, Bombay appeared to have addressed a letter to the Assistant Collector of Customs, informing that they have withdrawn the facility given to the letter of authority, viz., the respondents herein. Having regard to the withdrawal of the facility by M/s. Literate Wear, the respondents herein appeared to have cancelled the remittance particulars against the licence issued in the name of M/s. Literate Wear and transferred the remittances to their own licence bearing No. P/...
Tag this Judgment!Wealth-tax Officer Vs. Smt. Dhangauri Gopalji
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Aug-30-1984
Reported in: (1985)11ITD353(Mum.)
1. These appeals by the department and the cross objections by the assessee have been heard together and are being disposed of by this common order.2. We are here concerned with the assessment to wealth-tax. The assessment year is 1975-76. The original assessee was Gopalji Jagmal.He filed return for the said assessment year on 24-2-1976. During the pendency of the assessment proceedings, he died on 11-7-1978. The assessment was completed on 22-3-1980 under Section 16(3) of the Wealth-tax Act, 1957 ('the Act'). In the assessment order, the name of the assessee was mentioned as follows: 3. In the assessment order, it has been mentioned that in response to notice under Section 16(2), Shri Mani from Gondalia & Mandviwala appeared. The assessment had been completed after giving reasonable opportunity of being heard to the said Shri Mani, who had appeared before the WTO.4. Smt. Dhangauri Gopalji, the wife of the deceased original assessee, was the executrix of the will of the said decea...
Tag this Judgment!Godrej and Boyce Manufacturing Co. Pvt. Ltd. and anr. Vs. Union of Ind ...
Court: Mumbai
Decided on: Aug-30-1984
Reported in: 1984(3)ECC263; 1984(18)ELT172(Bom)
Sujata V. Manohar, J.1. The petitioners manafacture, inter alia refrigerators. These refrigerators are classified under Item 29A of the First Schedule to the Central Excises and Salt Act, 1944 for the purpose of payment of excise duty. The refrigerators manufactured by the petitioners are sold by them to wholesale dealers in Bombay as well as outside Bombay.2. The refrigerators sold to the wholesale dealers in Bombay are supplied, wrapped in a polythene cover. Refrigerators which are sold and delivered by the petitioners to wholesale dealers outside Bombay, are packed in a special secondary packing in order to protect them against damage through handling and transit. This secondary packing consists of a double-faced corrugated fibre box, its fitments and a wooden base. The petitioners levy a separate charge for this secondary packing, under a separate invoice. At all material times the charge so levied was Rs. 150/- per package for 'N' Model refrigerators and Rs. 115/- per package for ...
Tag this Judgment!Commissioner of Income-tax Vs. Kirloskar Oil Engines Ltd.
Court: Mumbai
Decided on: Aug-28-1984
Reported in: (1985)44CTR(Bom)98; [1986]157ITR762(Bom); [1985]20TAXMAN11(Bom)
S.P. Bharucha, J.1. These two references under section 256(1) of the Income-tax Act, 1961, concern the same assessee and can conveniently be disposed of together. Income-tax Reference No. 350 of 1975 concerns the assessment years 1964-65 to 1968-70 and 1970-71.2. The question posed in Income-tax Reference No. 350 of 1975 read thus :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the expenditure of Rs. 60,309 + Rs. 6,748 + Rs. 11,000 + Rs. 24,243 + Rs. 20,527 + Rs. 46,709, which was included by the Income-tax Officer in the total amount of 'entertainment expenditure' of the assessee for the assessment years 1964-65, 1965-66, 1966-67, 1967-68 and 1968-69, was not expenditure in the nature of entertainment expenditure falling within the ambit of section 37(2) of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the amounts of Rs. 6,286, Rs. 39,260...
Tag this Judgment!Pandurang S/O Vasudeo Govardhan Vs. Kadappa S/O Sadashivrao Sherkhane
Court: Mumbai
Decided on: Aug-28-1984
Reported in: 1985(1)BomCR52
A.A. Ginwala, J.1. This writ petition under Article 227 of the Constitution of India has been preferred against the order passed by the Rent Controller, Osmanabad on 16-12-1980 under the provisions of the Hyderabad Houses (Rent, Eviction and Lease) Control Act, 1954 (hereinafter referred to as 'the Act') directing the petitioner to vacate the tenement, and confirmed by the District Judge, Osmanabad, in Rent Appeal No. 1 of 1981 on 27-8-1981.2. The facts relevant to the writ petition stated briefly are as follows. The respondent purchased the premises from one Mohamad Bashir under a registered sale-deed dated 27-6-1974. The petitioner was already occupying these premises as a tenant which were let out to him for the purpose of running a shop. Along with the ownership of the premises, the respondent also acquired the right to recover arrears of rent from the petitioner. By his notice dated 6-12-1974 the respondent terminated the tenancy of the petitioner on the ground that he had committ...
Tag this Judgment!Manoharlal T. Punjabi Vs. Additional Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-27-1984
Reported in: (1985)(5)LC1854Tri(Mum.)bai
1. This appeal arises out of and is directed against Order No.1247-A/1980, dated 7-6-1980 passed by the Central Board of Excise & Customs by which it confirmed the Order-in-Original No. S/14-4-763/78 PINT, dated 18-10-1979 passed by the Additional Collector of Customs (Preventive) Bombay by which he ordered confiscation of the notified goods valued at Rs. 11,063/-and non-notified baggage items valued at Rs. 1675/- and imposed a personal penalty of Rs. 10,000/- on the appellant.2. The brief facts necessary for the disposal of this appeal may be stated as under : The Officers of the Preventive (Intelligence) Unit of the Bombay Customs House searched the premises styled as 'Sainath Motors' on 6th December, 1978 and seized notified goods valued at Rs. 11,063/- and non-notified goods valued at Rs. 15,815/-. The shop Sainath Motors stood in the name of Sort. Bina wife of the appellant Shri M.T. Punjabi. According to the appellants he was looking after the affairs of the shop as Manager....
Tag this Judgment!Castrol Limited Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Aug-27-1984
Reported in: (1985)11ITD256(Mum.)
1. This is an appeal filed by the assessee-company against the order of the Commissioner under Section 263 of the Income-tax Act, 1961 ('the Act').2. The assessee is a non-resident company and the appeal relates to the assessment year 1977-78. The income of the assessee-company was determined in the assessment order at 70,738, which was converted by the IAC into Indian currency at the rate of 1 equal to Rs. 15.13, i.e., the rate of exchange at the end of the previous year relevant to the assessment year. The Commissioner was, however, of the view that Rule 115 of the Income-tax Rules, 1962 ('the Rules'), prior to its amendment by the Income-tax (Eighth Amendment) Rules, 1977, with effect from 1-11-1977, would be applicable to the assessment year 1977-78, under consideration here and, therefore, the conversion should have been done at the rate of 1 equal to Rs. 18 instead of at the rate of 1 equal to Rs. 15.13, as was done by the IAC. He, therefore, considered that the assessment order...
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