Mumbai Court March 1989 Judgments
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Controller of Estate Duty Vs. Smt. K. D. Nanavaty.
Court: Mumbai
Decided on: Mar-03-1989
Reported in: [1989]30ITD275(Mum)
ORDERPer Shri S. P. Kapur, Judicial Member - The revenue appeals and following substantive ground has been raised before the Income-tax Appellate Tribunal :-On the facts and in the circumstances of the case and in law, the learned Controller of Estate Duty (Appeals) XVIII erred in holding that the deceased should be treated as domiciled in USA and not in India as held by the Asstt. Controller of Estate Duty.2. Qua the above ground, the feed back of the facts and the stand of the revenue are reflected in the reasoning of the assessing Officer, which reads as under :-'As regards foreign assets of the deceased, the representative of the AP has contended that since the deceased was not domiciled in India, the foreign assets are not taxable. He has filed a letter dt. 26-12-1983 stating that the deceased had an Indian domicile. However, he wanted to migrage and settle down in USA. He had also submitted a note dt. 24-2-1978 from Shri S. P. Mehta regarding the domicile of the deceased. Shri S....
Union of India (Uoi) and ors. Vs. Bashir Oil Mills and ors. and Mahesh ...
Court: Mumbai
Decided on: Mar-03-1989
Reported in: 1989(24)LC762(Bombay)
H.W. Dhabe, J.1. A common question of law arising in the Writ Petition No. 2049 of 1985 (M/s. Bashir Oil Mills & 6 Others v. Union of India and five others) and in the Writ Petition No. 133 of 1986 (Maheshwari Solvent Extractions v. Union of India and Anr.) was decided by the judgment of the Division Bench of this Court rendered on 27.2.1987 to which one of us (Dhabe, J.) was a party. It was held in the said judgment that the definition of the expression 'vegetable oil' given in Section 3(h) of the National Oil Seeds and Vegetable Oils Development Board Act, 1983 (for short the Board Act) which is applicable for levy of cess under Section 3 of the Vegetable Oils Cess Act, 1983 (for short the Cess Act) covers natural oils produced directly from the plant such as its limbs, flowers, seeds, barks, etc., the development of which and not of the highly processed oil is the object of the Board Act. It was thus held in the said judgment that the vegetable oil extracted from oil cakes which are...
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