Mumbai Court October 1989 Judgments
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General Secretary, Engineering Labour Union Vs. T.L. Steel (P) Ltd.
Court: Mumbai
Decided on: Oct-04-1989
Reported in: [1990(60)FLR367]; (1990)IILLJ207Bom
1. This writ petition is filed against the order dated April 28, 1987 passed by the Industrial court, Pune in Complaint (ULP) No. 123 of 1986 dismissing the complaint filed by present petitioner.2. The complainant trade union filed the present complaint on April 15, 1986 alleging therein that the respondent - Company has committed unfair labour practice under Section 28 of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practice act, 1971, read with schedule II, items 1(a), 1(b) and 4(a) and schedule IV items 9 and 10.3. According to me, the short limited question before me is whether the act of accepting the resignations of 200 persons by the respondent Company during the luck-out period amount to violation of any of the provisions of the Unfair Labour Practices Act.4. Few undisputed facts are that respondent is a private company which used to manufacture stainless steel sheets. According to the complaint, initially the company had about 350 employees and t...
Second Income-tax Officer Vs. A.C. Jhaveri Trust
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Oct-03-1989
Reported in: (1990)32ITD471(Mum.)
1. This is a departmental appeal against the order of the A. A.C. dated 3rd September, 1986 for the assessment year 1982-83.2. The assessee, herein is a trust. For the assessment year 1982-83, it was assessed on a total Income of Rs. 78,270 as an Association of Persons the assessed is discretionary trust and he therefore taxed the entire income-in the hands of the assessee in the status of A.O.P. For doing so he followed the rationale of the decision of the I.T.O. the assessee had declared a total income of Rs. 53,250 which was revised to Rs. 53,100. After considering the trust. deed dated ll-2-1974, the I.T.O. for that year Observed that the; trustees have been given discretionary powers to distribute the income of the trust amongst the beneficiaries and if the trustees did not exercise the discretionary powers, then the beneficiaries' share will be is stipulated in the Trust Deed. The I.T.O. further held that the trustees had the discretion to accumulate the income of the trust or d...
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