Mumbai Court August 1984 Judgments
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Royal Interocean Lines Vs. Income-tax Officer.
Court: Mumbai
Decided on: Aug-23-1984
Reported in: [1986]17ITD725(Mum)
ORDERPer Shri D. V. Junnarkar, Accountant Member - The assessee is a non-resident company engaged in the business of operation of ships, picking up of cargo and passengers in Indian ports occasionally. For the assessment year 1976-77, it picked up total cargo, the freight for which was Rs. 1,76,02,507. For the assessment year 1978-79, the cargo picked up the freight in respect of which was Rs. 2,30,28,533. The ITO applied the provisions of section 44B of the Income-tax Act, 1961 (the Act), and determined the assessees profits and gains out of such business chargeable to tax at 7 1/2 per cent of the value of such freight. In the assessment proceedings, the assessee claimed to bring forward the depreciation allowance determined in respect of the proceedings assessments under section 32(1) (i), read with section 32(2) of the Act and have it allowed against the profits of the two years under consideration. The ITO having rejected the assessees claim for both the years by reference to the n...
Damodar Das JaIn Vs. Krishna Charan Chakraborti and Another
Court: Mumbai
Decided on: Aug-22-1984
Reported in: 1985(1)BomCR479; [1985]57CompCas115(Bom); 1984MhLJ952
Rege, J.1. These two matters arising out of the same proceeding and against the same judgment of the learned Sessions Judge dated April 23, 1984, can be disposed of by a common judgment.2. Criminal Writ Petition No. 259 of 1984 under article 227 of the Constitution and also under s. 482 of the Criminal Procedure Code is by the complainant company challenging the validity of the judgment and order of the learned Sessions Judge dated April 23, 1984, acquitting respondent No. 1, the accused, of the charge under s. 630 of the Companies Act by reversing in appeal the judgment and order of the learned Metropolitan Magistrate dated November 30, 1983, convicting the accused of the said offence under s. 630 of the Companies Act and sentencing him to pay a fine of Rs. 500 an in default one month's simple imprisonment.3. Criminal Application No. 806 of 1984 is filed for seeking leave of this court to file an appeal against the said order of acquittal of the accused by the said Sessions Judge. The...
Additional Commissioner of Income-tax, Bombay City-i Vs. Buckau Wolf N ...
Court: Mumbai
Decided on: Aug-22-1984
Reported in: (1985)46CTR(Bom)200; [1986]157ITR751(Bom)
Desai, J.1. In this reference, originally the following three question were referred to us :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the income from interest received from customers of Rs. 37,106 and machining charges amounting to Rs. 9,435 is liable to be deducted for the purpose of giving relief under section 80E 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 amount of Rs. 1,00,000 which the assessee was to pay in annual instalments of Rs. 20,000 beginning with the payment of the instalment paid in 1966 to the German collaborators under the agreement dated July 20, 1966, was a revenue expenditure and as such deductible while computing the total income of the assessee for the assessment year 1967-68 ? (3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the amount of Rs. 10...
Chunilal Ishwarlal Patel Vs. Union of India (Uoi) and ors.
Court: Mumbai
Decided on: Aug-22-1984
Reported in: 1985(1)BomCR91
B.C. Gadgil, J.1. The petitioner who was the head master in a school by name, Sarvajanik Vidyalaya (which is run by the respondent No. 5) has filed this petition challenging certain orders regarding the termination of his services.2. Certain facts are not in dispute at this stage. The petitioner was appointed as head-master on probation on 14-11-1969. The services of a temporary servant can be terminated by giving one month's notice. On 15-9-1971 the respondent No. 5 (through its President) terminated the services of the petitioner by the end of 14-10-1971 by giving one month's notice. However, before the expiry of this period of one month the President terminated the services of the petitioner with effect from 4-10-1971. The petitioner preferred an appeal against this termination on the ground that it is illegal and not in consonance with the provisions of the Grant-in-aid Code. On 29-7-1972 that appeal was allowed. The termination of service was held bad and the respondent No. 5 was ...
Baboobhai Patel and Company Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-21-1984
Reported in: (1985)(19)ELT287Tri(Mum.)bai
1. The appeal CD (Bom.) 1295/83 is directed against Order bearing No.S/10-123/83C dated 17-8-1983 passed by the Additional Collector of Customs, Bombay. The appeal CD(Bom.) 1296/83 is directed against the order bearing No. S/10-122/83C dated 17-8-1983 passed by the Additional Collector of Customs, Bombay. As the parties to these appeals are one and the same and as both the appeals involve common questions of facts and law, they are clubbed together and hence this common order.2. The appellants, M/s. Baboobhai Patel & Co., imported two consignments of goods described by them as 'Diethylene Diamine Hexahydrate' and sought clearance under two Bs/E Nos. 2206/89 and the other being No. 2206/90 against two REP Licences bearing Nos.P/045/4819 dated 7-8-1981 and P/2947861 dated 5-9-1981 which they acquired as Registered Exporters. The Customs, however, did not permit clearance on the ground that the goods were found to be Diethylene Diamine Hexahydrate of Pharmacopoeia grade, which were c...
Commissioner of Income-tax, Bombay-viii Vs. Mangilal Dhanraj
Court: Mumbai
Decided on: Aug-21-1984
Reported in: (1984)42CTR(Bom)365; [1985]155ITR71(Bom); [1985]20TAXMAN128(Bom)
Bharucha, J.1. At the stage when the assessment of the assessee for assessment year 1969-70 was pending, the Customs authorities carried out a search of his residence and seized 98 gold bars and some currency notes. Information in this regard was passed on to the ITO concerned. The Income-tax Appellate Tribunal found that the correspondence between the ITO and the Directorate of Inspection showed that the assessee had stated before the ITO that some gold and currency had been seized from him. The correspondence also showed that the ITO had been asked to examine the papers seized and to ask the assessee to explain the source of the seized goods. The ITO, however, made the assessment for the assessment year 1969-70 without such enquiries and without making any addition to the income on account of the seized goods. The ITO then decided to reopen the assessment for the assessment year 1969-70 stating that information had been received of the seized goods and he had reason to believe that s...
Shivahari Rama Tiloji and Another Vs. Kashi Vishnu Agarwadekar and Oth ...
Court: Mumbai
Decided on: Aug-17-1984
Reported in: [1986]60CompCas682(Bom); 1985MhLJ22
Couto, J.1. These three appeals are directed against an award made on March 30, 1983, by the Motor Accidents Claims Tribunal, Panaji, and give rise to a common question of law. Hence, they will be jointly disposed of by this judgment.2. A tragic accident took place of February 25, 1973, at about 7.30 p.m. at Assagao. The bus GDT 2017, belonging to the first appellant and driven at the material time by the second appellant, went off the road, overturned and fell on one of its sides. The said vehicle had earlier left Siloam to proceed to Casissua, Chapora, carrying a number of people for a dinner party. As a result of this accident, Manchar Tamonkar, Shankar Sonu Verneker and Vishnu Soma Agarwadekar sustained serious injuries that ultimately caused their death.3. Applications for compensation under the relevant provision of the Motor Vehicles Act were filed. Such applications were resisted by the appellants and by the seventh respondent, the insurance company. The latter's case was that ...
United India Insurance Co. Ltd. Vs. Abdul Munaf Majur HussaIn MomIn an ...
Court: Mumbai
Decided on: Aug-17-1984
Reported in: I(1985)ACC85; [1985]58CompCas58(Bom)
Sawant J.1. These three appeals arise out of the same accident and are being disposed of the by this common judgment since the material facts are common. Appeal No. 1012 of 1980 arises out of an application for claim made by the heirs and legal representatives of one of the victims of the accident while Appeal No. 1013 of 1980 arises out of the application for claim made by the heirs and legal representatives of another victim of the accident. Appeal No. 224 of 1981 is preferred for enhancement of compensation by the heirs of the second victim. For the purpose of convenience, we will deal first with Appeal No. 1012 of 1980. Reference to the parties hereafter is with reference to Appeal No. 1012 of 1980.2. This appeal is preferred by the insurer of the truck, namely, the United India Insurance Co. Ltd., challenging the liability to pay the compensation to respondents Nos. 1 to 5, who are the original claimants and heirs and legal representatives of the deceased Jamilabi. Respondent No. ...
Shivahari Rama Tiloji and anr. Vs. Kashi Vishnu Agarwadekar and ors.
Court: Mumbai
Decided on: Aug-17-1984
Reported in: 2(1985)ACC506
G.F. Couto, J.1. These three appeals are directed against an award made on 30.3.1983 by the Motor Accidents claims Tribunal, Panaji, and give rise to a common question of law. Hence, they will be jointly disposed of by this judgment.2. A tragic accident took place on 25.2.1973, at about 7.30 p.m., at Assagao. The bus GDT 2017, belonging to the first appellant and driven at the material time by the second appellant, went off the road, overturned and fell on one of its side. The said vehicle had earlier left Siolim to proceed to Casissua, Chapora, carrying a number of people for a dinner party. As a result of this accident, Manchar Tamonkar, Shankar Sonu Verneker and Vishnu Soma Agarwadekar sustained serious injuries that ultimately caused their death.3. Applications for compensation under the relevant provision of the Motor Vehicles Act were filed. Such applications were resisted by the appellants and by the seventh respondent, the insurance company. The latter's case was that in any ev...
Commissioner of Income-tax, Bombay City-iii Vs. Saudi Arabian Airlines
Court: Mumbai
Decided on: Aug-14-1984
Reported in: (1984)42CTR(Bom)368; [1985]155ITR65(Bom)
Desai, J.1. The assessee's Indian income was computed in accordance with the provisions contained in rule 10(ii). For this purpose, the world income of business of the assessee was required to be computed. At that stage, the ITO applied the limitation to head office expenses contained in s. 44C which was inserted by the Finance Act, 1976, with effect from June 1, 1976. When this limitation was applied, the world profits stood enhanced, which resulted in enhancement of Indian income when the proportion was worked out. The assessee, aggrieved by the application of s. 44C to this method of computation of income, carried the matter further and succeeded both before the Commissioner of Income-tax (Appeals) and the Tribunal. The Commissioner very positively stated that the application of s. 44C to the calculations was under a misconception of the legal position, and the Tribunal has upheld this approach substantially. Mr. Dastur took us through the provision and we are of the opinion that th...
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