Mumbai Court August 1990 Judgments
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Taru Jethmal Lalvani Vs. Secretary, Ministry of Finance, Department of ...
Court: Mumbai
Decided on: Aug-13-1990
Reported in: [1990]185ITR419(Bom)
T.D. Sugla, J.1. By this petition under article 226 of the Constitution of India, the petitioner has challenged the legality and validity of the letter dated September 12, 1986, issued by the Ministry of Finance, Department of Revenue, Foreign Tax Division, Government of India, New Delhi.2. The petitioner had entered into two agreements dated November 3, 1980, and September 1, 1981, with the Ontario Paper Company Limited of Canada for rendering services to that company in and outside India on remuneration as per the agreements. The petitioner's applications for the approval of the agreements were, in the first instance, rejected by the Government, vide its letter dated 27th March/ April 27, 1982. The Government in that letter had refused to grant approval on the ground that the agreement did not create a relationship of employers and employee between the petitioner and the said company. Subsequent thereto, this court, in the case of CBDT v. Aditya Birla : [1988]170ITR136(Bom) , held th...
Wipro Products Ltd. Vs. Union of India
Court: Mumbai
Decided on: Aug-13-1990
Reported in: 1991(51)ELT281(Bom)
Pendse, J.1. The petitioners are a Public Limited company and are engaged in manufacture of Vanaspati, refined oil, bakery shortening and other products. The vanaspati and refined oil manufactured by the petitioners is assessable under Tariff Item No. 13 of the First Schedule to the Central Excises & Salt Act, 1944 and the rate of duty is 10% ad valorem. The value in relation to the excisable goods is assessed in accordance with provisions of Section 4 of the Act and sub-section (4)(d)(i) prescribes that value in relation to any excisable goods, where the goods are delivered at the time of removal in a packed condition, includes the cost of such packing, except the cost of packing, which is of a durable nature and is returnable by the buyer to the assessees. The petitioners pack Vanaspati and refined oils in 30 gauge tin coated steel plate containers of 18 liters capacity.2. On November 1, 1978 the petitioners issued a circular to all Wipro stockists intimating that the tin plate is ra...
Plastics Packaging Private Ltd. Vs. D.N. Lal, Collector of C. Ex.
Court: Mumbai
Decided on: Aug-13-1990
Reported in: 1991(51)ELT271(Bom)
1. By this petition filed under Articles 226 and 227 of the Constitution of India, the petitioners are challenging order dated November 27, 1967 passed by Joint Secretary to Government of India declining to entertain the revision application filed by the petitioners. The facts leading to rejection of this revision application are as follows.2. The petitioners are a Private Limited Company incorporated under the Companies Act, and have a factory situated at Pimpri, Poona. The petitioners manufacture nylon yarn required for the purpose of textiles, fishing nets and parachute cord since August 1965. Caprolactam manpower is a raw material which goes through the process of polymerisation and polyamide chips so produced are intended for the manufacture of nylon yarn. During the process of manufacture of nylon yarn, waste occurs during different stages. The stages are (i) during the process of polymerisation, (ii) during spinning, (iii) take up waste and (iv) draw twister waste. The wastes ar...
Mumbai Kamgar Sabha and Others Vs. the State of Maharashtra and Others
Court: Mumbai
Decided on: Aug-13-1990
Reported in: 1991(2)BomCR124; (1992)ILLJ169Bom; 1991(1)MhLj158
1. This petition under Article 226 of the Constitution of India seeks a writ to quash Notification dated May 16, 1983 marked as Exh. A in the compilation annexed to the petition and purporting to be under the Minimum Wages Act, 1948 - hereinafter referred to as 'the M.W. Act' or 'the Act.'2. One of the beneficent legislations enacted by this State is the M.W. Act of 1948. Briefly, it seeks to provide the machinery for fixing minimum wages in certain employments. The first step is that the employment concerned should be made scheduled which is done under Sec. 3 of the said Act. The employees in the employment which has become scheduled are then statutorily entitled to what is known as a 'minimum wage'. The fixation of the minimum wage has to be done by the appropriate Government, whether on its own or on the basis of advice received from a Committee or sub-committees. The printing industry has a large base in the State and the number of workers attached thereto is considerably high. The...
Manragji Ubhai Pavashi Vs. Bar Council of India and ors.
Court: Mumbai
Decided on: Aug-13-1990
Reported in: 1991(1)BomCR12; (1990)92BOMLR470
S.C. Pratap, J.1. This appeal by a practising advocate of this Court is against the order of a learned Single Judge rejecting Writ Petition No. 2004 of 1990 filed against the Bar Council of India, the Bar Council of Maharashtra, Members of the Enrolment Committee of the Bar Council of Maharashtra and respondent No. 6 whose name was transferred by the Enrolment Committee from the list non-practising advocates to the list of practising advocates.2. The appellant Mr. Vashi appearing in person raised the following contentions:(a) The Enrolment Committee had no jurisdiction to consider the 6th respondent's application for transfer of his name from the list of non-practising advocates to that of practising advocates.(b) The decision of the Enrolment Committee is invalid also because it suffers from legal bias because one member thereof had earlier expressed his view qua applications for transfer of names from the list of non-practising advocates to that of practising advocates.(c) The Enrolm...
Taru Jethmal Lalvani Vs. Secretary, Ministry of Finance, Department of ...
Court: Mumbai
Decided on: Aug-13-1990
Reported in: (1990)94CTR(Bom)80; [1990]185ITR418(Bom)
T. D. SUGLA - By this petition under article 226 of the Constitution of India, the petitioner has challenged the legality and validity of the letter dated September 12, 1986, issued by the Ministry of Finance, Department of Revenue, Foreign Tax Division, Government of India, New Delhi.The petitioner had entered into two agreements dated November 3, 1980, and September 1, 1981, with the Ontario Paper Company Limited of Canada for rendering services to that company in and outside India on remuneration as per the agreements. The petitioners applications for the approval of the agreements were, in the first instance, rejected by the Government, vide its letter dated 27th March/ April 27, 1982. The Government in that letter had refused to grant approval on the ground that the agreement did not create a relationship of employers and employee between the petitioner and the said company. Subsequent thereto, this court, in the case of CBDT v. Aditya Birla : [1988]170ITR136(Bom) , held that, for...
Ethnor Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Aug-10-1990
Reported in: (1990)35ITD268(Mum.)
1. These two appeals by the assessee, relate to the assessment years 1984-85 and 1985-86. Common contentions are raised, the appeals are consolidated and disposed of by this order.2. The first common ground of appeal is that the CWT(A) erred in not accepting the assessee's contention that the assessee was a company in which the public are substantially interested within the meaning of Section 2(18) of the IT Act, 1961 and hence not liable to wealth-tax.The assessee is a limited company incorporated under the Companies Act, 1956 and a subsidiary of Johnson & Johnson Limited, India which holds 99.8 per cent of the share capital of the assessee. Johnson & Johnson Limited, India is, in turn, a subsidiary of Johnson & Johnson, New Brunswick, USA - the shareholding of the USA company being 75 per cent of the equity share capital of the Indian company. The foreign company, i.e., the USA company which is the parent company of Johnson & Johnson Limited, is registered under the ...
Commissioner of Income-tax Vs. Bipinali Textiles Pvt. Ltd.
Court: Mumbai
Decided on: Aug-10-1990
Reported in: [1991]189ITR61(Bom)
Mrs. Sujata V. Manohar J.1. The respondent carries on the activity of giving physical twisting under mechanical process and chemicals, to flat yarn supplied to it by textile mills. It, therefore, manufactures twisted yarn out of flat yarn supplied to it. The Central Board of Direct Taxes, vide its circular dated November 22, 1985, which is referred to in paragraph 4 of the Tribunal's order dated April 2, 1987, has clarified that the activities of twisting and crimping of yarn are also to be treated as manufacturing activities. These instructions are binding on the Department. Hence, the questions are academic. No referable question of law, therefore, arises. The application is dismissed and the rule is discharged....
Commissioner of Income-tax Vs. Industrial Credit and Investment Corpor ...
Court: Mumbai
Decided on: Aug-10-1990
Reported in: [1991]189ITR126(Bom)
Sujata V. Manohar, J.1. The assessee carries on the business, inter alia, of development financing. It gives a number of development loans to institutions which may be sick. Since 1974-75, it has adopted the cash system of accounting for interest on sticky loans and advances. The Tribunal has found, on examination of facts, that the deletion of interest accrued on loans, treated as doubtful loans was justified. In a rectification application which was filed by the Revenue before the Tribunal in respect of this very assessment year, the Tribunal has recorded that the assessee has in fact stopped crediting interest to the suspense account since 1979-80. Therefore, the Revenue's statement that the interest which has been deleted has been credited to the suspense account is found to be incorrect. In view thereof, the Supreme Court decision in the case of State Bank of Travancore v. CIT : [1986]158ITR102(SC) is not attracted. The Tribunal, therefore, has rightly held that no referable quest...
Commissioner of Income-tax Vs. Mrs. Kamla S. Asrani
Court: Mumbai
Decided on: Aug-10-1990
Reported in: (1991)93CTR(Bom)36; [1991]189ITR359(Bom)
Sujata V. Manohar, J.1. Both these income-tax applications seek to raise a common question as to whether the income derived by the assessees by way of capital gains from the sale of agricultural land can be considered as income from agriculture and, therefore, not taxable as capital gains. The assessee in Income-tax Application No. 47 of 1990 owns certain lands with in the municipal limits of Rajkot, State of Gujarat. She sold a part of the lands to a co-operative housing society. In respect of the capital gains arising from the sale of these lands, the assessee claimed that the lands were agricultural lands and hence capital gains from the sale of these lands were not taxable under the Income-tax Act, 1961. The capital gains arose in the assessment year 1980-81. The dispute between the assessee and the Department was ultimately taken before the Tribunal. The Tribunal, relying upon the decision of our High Court in the case of Manubhai A. Sheth v. N. D. Nirgudkar, 2nd ITO : [1981]128IT...
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