Mumbai Court December 1988 Judgments
income-tax Officer Vs. Emco Transformers Ltd.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-30-1988
Reported in: (1990)32ITD260(Mum.)
1. These two appeals have been filed by the revenue against the order of the CIT(A) dt. 1.2.85 for the assessment years 1980-81 and 1981-82.As some of the facts are common in both the appeals, they are disposed of by this single order for the sake of convenience. (1) CIT(A) has erred in directing the ITO to allow provisions for guarantee liability of Rs. 3,64,311. (2) CIT(A) has erred in allowing provisions for repairs of Rs. 1,64,372. (1) CIT(A) has erred in allowing provisions for guarantee liability of Rs.2,11,157 (2) CIT(A) erred in applying provisions of Section 40(c) instead of Section 40(a)(5) in the case of directors correctly applied by the ITO. (3) CIT(A) erred in allowing Rs. 28,999 as professional fees correctly disallowed by the ITO.3. Brief facts are that the company, in the assessment year 1980-81, was engaged in the manufacture of transformers and was supplying the same to various electricity boards. It had also given a warranty and undertaken the repair of manufacturi...
Tag this Judgment!Apte Amalgamation Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-27-1988
Reported in: (1989)(20)ECC113
1. The captioned appeals were not listed for hearing today. But the stay applications were however listed for hearing.2. Both the appeals arise out of a common order in appeal bearing No.PPM 1318-1319/AUR-224-225/87 dated 11/2/1988 passed by the Collector of Central Excise (Appeals), Bombay.3. In the stay applications, among other things, the applicants have urged that before the Collector (Appeals), they have filed stay application dated 10.8.1987 and the Collector (Appeals) without going into the merits and/or considering the stay applica tion dismissed the appeals for non-deposit of the duty demanded. Having regard to the said averment, we questioned Shri Arya whether the Collector (Appeals) had considered the stay applications before him before passing the impugned order. Shri Arya submitted that the records do not indicate that the stay applications have been considered by the Collector (Appeals). He, however, urged that the department has a very good case on merits.4. We have pe...
Tag this Judgment!Chenaji Narsingji Vs. Addl. Collr. of Cus. (Preventive)
Court: Mumbai
Decided on: Dec-27-1988
Reported in: 1989(43)ELT234(Bom)
ORDER1. Heard Shri N. H. Gursahani, the learned Sr. counsel for the petitioners, Shri M. K. Patwardhan, the learned senior counsel for the Customs Department and Smt. K. D. Ranadive, the learned Public Prosecutor for the State, in all the five petitions.2. Perused the relevant papers and various affidavits filed by parties.3. For obvious reasons all the five petitions can be disposed of by this common order without causing prejudice to either of the sides because practically identical allegation and identical arguments are advanced and the reasons in respect of all the matters would also be more or less identical. The learned counsel for both the sides are also agreeable to this process being adopted. The petitioners in all the petitions are Bullion Merchants having their jewellery shops located, in different areas of this metropolis. They are doing their business for several years and that has become practically family business from generations. They possess the requisite licences und...
Tag this Judgment!Chenaji Narsingji and anr. Vs. S.S. Ranjhen and ors.
Court: Mumbai
Decided on: Dec-27-1988
Reported in: 1989(1)BomCR427
V.S. Kotwal, J.1. Heard Shri M. H. Gursahani, the learned Senior Counsel for the petitioners, Shri N.K. Patwardhan, the learned Senior Counsel for the Customs Department and Smt. K.D. Ranadive, the learned Public Prosecutor for the State, in all the five petitions.2. Perused the relevant papers and various affidavits filed by the parties.3. For obvious reasons all the five petitions can be disposed of by this common order without causing prejudice to either of the sides because practically identical allegations and identical arguments are advanced and the reasons in respect of the matters would also be more or less identical. The learned Counsel for both the sides are also agreeable to this process being adopted. The petitioners in all the petitions are Bullion Merchants having their jewellery shops located in different areas of this metropolis. They are doing their business for several years and that has become practically family business from generations. They possess the requisite l...
Tag this Judgment!Superintendent of Customs (P) Vs. Abdullah Mohammed Gani
Court: Mumbai
Decided on: Dec-26-1988
Reported in: 1989(41)ELT244(Bom)
1. These two applications, made by the Superintendent of Customs, are for the purpose of cancellation of the orders of anticipatory bail granted to each of the respondents on December 26, 1988.2. It appears that on or about November 10, 1988 the Customs Authorities confiscated about 750 gold bars of ten tolas each, contained in an unaccompanied baggage at the Sahar Airport. When the Customs Authorities started investigation, the respondents came to this Court and made an application that they apprehended that they would be arrested by the Customs Authorities and that, therefore, they be released on anticipatory bail.3. The learned Judge, who heard these applications, observed that there was nothing to connect them with the discovery of the said suitcase containing the contraband and that, therefore, in those circumstances he passed an order that if they are arrested they shall be released on bail in the sum of Rs. 1,00,000/- each with one surety each.4. But, the customs Authorities hav...
Tag this Judgment!Commissioner of Income-tax Vs. Gokuldas Haridas and Others
Court: Mumbai
Decided on: Dec-22-1988
Reported in: [1990]181ITR84(Bom); 1989MhLJ501
T.D. Sugla, J.1. There are two questions of law in this reference. The questions are referred to this court by the Tribunal at the instance of the Department. The questions read thus :'(1) Whether, on the facts and in the circumstances of the case, the double income-tax relief has first to be deducted from the total tax assessed on the assessees for each one of the two assessment years and the same should be given to the assessees proportionate to the Indian income and foreign income ?(2) Whether, on the facts and in the circumstances of the case and since no adjustments of refunds were made, the proportionate tax on the foreign income which is to be kept in abeyance in each one of the two years in respect of the three assessees is payable only when the prohibition or restriction from the foreign country is removed and that any refund due to the assessee in these two years by virtue of excess payments against Indian income cannot be adjusted with reference to the tax kept in abeyance'2...
Tag this Judgment!Gopal Yeshwantrao Shende Vs. State of Maharashtra and Another
Court: Mumbai
Decided on: Dec-22-1988
Reported in: 1988(4)BomCR264; (1988)90BOMLR656; (1989)IILLJ359Bom; 1989MhLJ495
Dhabe, J.1. The main grievance of the petitioner in this writ petition is that although the efficiency bar in his time-scale should have been lifted on the due date of his increment, i.e., 1st November 1981, it was lifted by the competent authority with effect from 1st November 1984 as per the order dated 19th April 1985 with the result that he was put to a pecuniary loss of increments and pay fixation which action of the respondents was illegal and arbitrary.Briefly, the facts are that originally the petitioner was appointed as a Forester in the then State of Madhya Pradesh and was posted in Chhindwara district. After the re-organisation of the States he was allocated firstly to the then State of Bombay and thereafter to the State of Maharashtra. He was thereafter promoted in the post of Range Forest Officer on 4th November 1961 in which post he worked upto 17th November 1978 when he was further promoted to the Class II Gazetted post of Assistant Conservator of Forests in the pay-scal...
Tag this Judgment!Commissioner of Income-tax Vs. Toshniwal Electrodes Mfg. Co.
Court: Mumbai
Decided on: Dec-21-1988
Reported in: [1990]185ITR29(Bom)
T.D. Sugla, J.1. The Tribunal has referred one question each at the instance of the assessee and the Department in this case. The questions read thus(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in not holding that the technical know-how fees paid to the foreign collaborators was a revenue expenditure ? (ii) If the answer to question No. (i) is in the affirmative, then whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the technical know-how contained in a book form by way of numerical diagrams, data, formula and detailed instructions, as plant within the meaning of sections 43(3) and 32 of the Income-tax Act, 1961, and, accordingly, the assessee is entitled to depreciation on the price paid for it ?'2. Counsel are agreed that in view of the Supreme Court decision in Scientific Engineering House Pvt. Ltd. v. CIT : [1986]157ITR86(SC) , the second question must be answered in the affirm...
Tag this Judgment!Amal and ors. Vs. State of Maharashtra and anr.
Court: Mumbai
Decided on: Dec-21-1988
Reported in: 1988(4)BomCR562
H.W. Dhabe, J.1. The petitioners who are working as surveyors in the Geology & Mining Department of the State Government claim that their pay scales should have been fixed in Grade -10 recommended and accepted by taking into consideration the nature of the duties performed by them.2. Briefly the facts are that the State Government appointed Bhole Pay Commission for rationalisation and also revision of the pay scales applicable to the various cadres and posts ( other than those included in the All India Service) as per its Resolution dated 24-2-1975. As per the terms of reference, the Bhole Pay Commission went into the question of rationalisation of the pay-scales of various cadres and posts. Broadly, it recommended 10 grades and common pay-scales for non-gazetted posts and while doing so, it took into consideration the factors such as nature of duties, qualifications, promotional avenues etc. and then fitted various non-gazetted Cadres and posts in the Government service in the aforesa...
Tag this Judgment!Manoj Shivnath Puri and ors. Vs. Asstt. Collector of Customs and anr.
Court: Mumbai
Decided on: Dec-21-1988
Reported in: 1992(42)LC785(Bombay)
ORDERKotwal, J.1. Heard learned Counsel for the parties.2. Shri Patwardhan, learned Counsel for Respondent No. 1, makes a statement on instructions that so far no complaint has been recorded with Bombay Customs and he has no instructions whether any complaint has been recorded at Ludhiana arid at least at present there is no question of the petitioners being arrested in Bombay by the officers attached to Bombay Customs.3. Shri Thakore, learned Counsel, submits that to enable the Petitioners to take appropriate orders of bail from a Court of Ludhiana, they should be given time and an interim bail should be given in that behalf. Shri Patwardhan has no objection.4. Shri Thakore's apprehension that if such course is not adopted then it would cause hardship to his clients, is well-founded. Giving an interim relief would protect the Petitioners' interest. In view of this, it is not necessary to have a further probe.5. In the event of their arrest by the Central Excise or Customs in respect o...
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