Mumbai Court September 1985 Judgments
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income-tax Officer Vs. Samar Manmade Fibres (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Sep-06-1985
Reported in: (1986)15ITD232(Mum.)
1. This appeal by the department relates to the assessment year 1979-80, for which the relevant accounting year ended on 31-3-1979. The assessee is a private limited company carrying on whole-sale business in yarn. The assessee showed gross total income of Rs. 62,242 from the said business, in the relevant accounting year. Against that income, the assessee claimed deduction of Rs. 1,80,000 on the ground that the said amount represented a charge on the above income for payment to Sayajirao Gaikwad Charities under the gift deed dated 30-3-1973 executed by Shrimant Fatehsinghrao P. Gaikwad, ex-Ruler of princely State of Baroda. The assessee was asked by the ITO as to under what provision of the Income-tax Act, 1961, ('the Act'), the said deduction was being claimed. The assessee by letter dated 1-9-1980, stated that the deduction was being claimed under Section 28(i) of the Act.According to the assessee, the said amount represented diversion of income by overriding title. The ITO examine...
Bombay Municipal Corporation Vs. Suresh U. Gupta and Another
Court: Mumbai
Decided on: Sep-05-1985
Reported in: 1986MhLJ40
Dharmadhikari, J.1. As both these Criminal Writ Petitions involve common questions of law and facts, they were heard together and are being disposed of by this common judgment.2. The Bombay Municipal Corporation filed complaints against the Respondents Suresh U. Gupta, a sweemeat shop owner, under S. 394 read with S. 471 of the Bombay Municipal Corporation Act. On 21-1-1983 the Opponent Gupta filed an application before the Metropolitan Magistrate, 39th Court, Vile Parle, Bombay praying for stay of the criminal proceedings till the disposal of the Bombay City Civil court suit No. 6927 of 1982. The learned Metropolitan Magistrate by his one line order, that is, 'Heard, Cases be stayed as prayed for', stayed the Criminal proceedings. Being aggrieved by this order the Municipal Corporation filed revision petitions before the Sessions Court bearing Criminal Revision Application Nos. 278 and 275 of 1983. The Additional Sessions Judge, Bombay took a view that the said revision applications a...
Jayant Veerappa Shetty and Another Vs. State of Maharashtra and Others
Court: Mumbai
Decided on: Sep-05-1985
Reported in: 1986(1)BomCR311; (1986)88BOMLR44
Vaze, J.1. Jayant Shetty and Sudhakar Shetty are carrying on the business of running restaurants at D'Mello Road, Wadi Bunder and Dr. Ambedkar Road, Byculla. According to the petitioners a number of notorious gangs operate in their locality which extort protection money from the shop-keepers and have unleashed a reign of terror in that area. Ramakant Naik, Arun Gawali and Babu Resham who are respondents to the present petition have master-minded the gangs and all the three were convicted of murder of one Parasnath in Case No. 343 of 1980 by the Sessions Court, Bombay and sentenced to life imprisonment. The three accused along with others filed an appeal before the High Court in which they were granted bail in November 1982. While the accused persons were at large on bail it is alleged that they committed murder of one Sridhar nephew of Jayant Shetty - the first petitioner - on 4-3-1983. With a view to perpetuating their vice-like grip over the locality the accused continued to threaten...
Commissioner of Income-tax Vs. Hukumchand Mills Ltd.
Court: Mumbai
Decided on: Sep-05-1985
Reported in: (1986)52CTR(Bom)338; [1986]160ITR650(Bom)
Kania, J.1. The question referred to us in this reference under section 256(1) of the Income-tax Act, 1961, is as follows :'Whether, on the facts and in the circumstances of the case, the levy and charge under the Industrial Tax Rules, 1927, which had the force of law in the erstwhile Holkar State of Indore amounted to income-tax or super-tax or tax on profits of business ?'2. The facts : Hukumchand Mills Ltd., the assessee, is a company incorporated in the year 1915 under the Companies Act in force in the then Holkar State of Indore (referred to hereinafter as 'the Holkar State') as a public limited company having its registered office at Indore. The principal object of the company was the manufacture and sale of cloth. The assessee owns a textile mill at Indore. Up to the accounting period relevant to the assessment year 1949-50, the assessee was being assessed in British India as a non-resident, except in 1948-49 when it was assessed as a resident. The assessee became liable to be a...
Hukumchand Mills Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Sep-05-1985
Reported in: [1986]160ITR661(Bom)
Kania, J.1. The following four questions have been referred to us in this reference for our determination :'(1) Whether, in view of the facts and circumstances, the company is entitled to depreciation on the original cost as on January 1, 1949, for the assessment year 1950-51, that is, the original cost should be taken as written down value and depreciation be allowed on such original cost and the written down value for subsequent years be arrived at by reducing the block, that is, assets by depreciation on such written down value ?(2) Whether, in view of the facts and circumstances that the mill company has been charged to tax for the assessment years 1938-39 to 1949-50 under the status of 'non-residene' except for the assessment years 1940-41, 1941-42 and 1948-49, the provisions of paragraph 2 of the Taxation Laws (Part B States) (Removal of Difficulties) Order, 1950, could be invoked ?(3) Whether the provisions of paragraph 2 of the Taxation Laws (Part B States) (Removal of Difficul...
Dinesh Brothers and Co. Vs. Union of India (Uoi), Cci and E and anr.
Court: Mumbai
Decided on: Sep-05-1985
Reported in: 1992(39)LC322(Bombay)
S.C. Pratap, J.1. On the main dispute and the merits, the relevant facts and circumstances in this petition are similar to the relevant facts and circumstances in Writ Petition No. 2477 of 1984 decided on 19ih/20ih August, 1985. The petitioners would, therefore, be entitled to relief similar to the one granted in the said petition.2. However, there is, in this case, considerable delay between the date of the redemption certificate and the date of the application for revalidation and o.g.l. endorsement on the imprest licence. In its jurisdiction-which is basically discretionary- under Article 226 of the Constitution the Court is not always bound to grant relief unless an infraction of fundamental right (not so here) is involved/The Court will consider all the relevant factors including delay while deciding whether relief should be granted and, if so, to what extent.3. Now, after obtaining redemption certificate, the petitioners did not move their little finger till after considerable la...
Ratilal Tribhovandas and Sons Vs. Union of India (Uoi), Chief Controll ...
Court: Mumbai
Decided on: Sep-05-1985
Reported in: 1992(39)LC324(Bombay)
S.C. Pratap, J.1. On the main dispute and the merits, the relevant facts and circumstances in this petition are similar to the relevant facts and circumstances in Writ Petition No. 2477 of 1984 decided on 19th/20th August, 1985. The petitioners would, therefore, be entitled to relief similar to the one granted in the said petition.2. However, there is, in this case, considerable delay between the date of the redemption certificate and the date of the application for revalidation and o.g.l. endorsement on the imprest licence. In its jurisdiction-which is basically discretionary-under Article 226 of the Constitution the Court is not always bound to grant relief unless an infraction of fundamental right (not so here) is involved. The Court will consider all the relevant factors including delay while deciding whether relief should be granted and, if so, to what extent.3. Now, after obtaining redemption certificate, the petitioners did not move their little finger till after considerable la...
Milind Son of Shardrao Katware Alongwith Intervenors Vs. State of Maha ...
Court: Mumbai
Decided on: Sep-04-1985
Reported in: 1986(1)BomCR403
V.A. Mohta J.1. A section of our people suffers for generations from social, educational, cultural and economical deprivations. Hence our Constitutions makes provides of much needed protective discrimination in their favour with the ultimate object of achieving real equality. This inevitably led to the problem of their identification. Major section of this class has been specified in the Constitution as 'Scheduled Castes' and 'Scheduled Tribes' Constitution does not define these terms but the president was empowered under Articles 341 and 342 of the Constitution to draw up their lists on consultation with the Governor of the State. The President did prepare two lists by the Constitution (Scheduled Caste) Order 1950 ( S.C. Order) and the Constitution (Schedules Tribes) 1950 ('ST Order). By virtue of authority conferred by these very Articles, the Parliament amended the lists by the Scheduled Castes and Scheduled Tribes Order (Amendment) Act, 1976 ('The Act'). In this and other concerned...
Additional Commissioner of Income-tax Vs. Chowgule and Co. Pvt. Ltd.
Court: Mumbai
Decided on: Sep-03-1985
Reported in: (1985)87BOMLR446; (1986)52CTR(Bom)224; [1986]159ITR12(Bom)
Bharucha, J.1. The real question that arises for determination in this reference under section 256(1) of the Income-tax Act, 1961, is in regard to the construction to be placed upon section 43A(2) of that Act.2. The year concerned is the assessment year 1967-68, the previous year being the year ended March 31, 1967. The assessee followed the mercantile system of accounting. BY an agreement dated April 22, 1966, the assessee contracted with Lurgi Gesellschaff Fur Chemie and Hutternesen MBH, Frankfurt, Germany, to purchase an iron ore palletising plant. The agreement set out that the price of DM 15,991,000 would be the aggregate payable in respect of the various component parts of the plant. The price was F.O.B. a North Sea port. The payment was to be made thus 10% upon the signing of the agreement, 10% by an irrevocable letter of credit and the balance 80% in equal half-yearly installments, the first of which was to be payable six months after the final delivery. Interest was payable up...
Ramchandra Aba Raut Vs. Suman Ramchandra Raut and anr.
Court: Mumbai
Decided on: Sep-03-1985
Reported in: 1986(1)BomCR123
R.R. Jahagirdar, J.1. The brief facts leading to the present criminal writ petition are as follows :On 18th May, 1982, the Judicial Magistrate, First Class, Madha has passed an order of maintenance against the petitioner (husband) under section 125 of the Criminal Procedure Code. In a revision application filed by the first respondent (wife) in the Court of Sessions Judge at Solapur for enhancement of amount of maintenance, the dispute was amicably settled between the petitioner and respondent No. 1 by purshis dated 30th October, 1982. On 7th January, 1984, the first respondent (wife) filed an application in the Court of the Judicial Magistrate, First Class, Madha for the execution of the maintenance order dated 18th May, 1982 against the petitioner. On the same day, namely, on 7th January, 1984, the Judicial Magistrate, First Class, Madha issued a recovery warrant against the petitioner. The said recovery warrant was served on the petitioner on 19th March, 1984. The petitioner with a ...
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