Mumbai Court March 1992 Judgments
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United Ink and Varnish Co. (P.) Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-04-1992
Reported in: (1992)42ITD1(Mum.)
2. The first ground relates to confirmation of the CIT (Appeals) of disallowance of a sum of Rs. 5,20,055 representing unvouched commission paid by the assessee.3. The assessee had business of manufacture of printing inks. It was claiming deduction for payment of secret commission right from assessment year 1959-60 and a part of disallowance ranging from 7.27 per cent of the claim to 24.08 per cent of the claim was being made by the Assessing Officer, except for assessment years 1972-73 and 1973-74 when the entire claim was disallowed by the AO but only a disallowance of about 14 per cent was sustained by the Tribunal. However, in this year the AO, went into the matter in greater detail. He made enquiries regarding the nature of the commission. The assessee exclaimed that the printing ink was sold to printing presses and these printing presses did not continue patronage enjoyed by the assessee on account of nuisance value of petty employees of the press. The secret commission was paid...
Reserve Bank of India Vs. Bank of Credit and Commerce International (O ...
Court: Mumbai
Decided on: Mar-04-1992
Reported in: 1992(3)BomCR81
D.R. Dhanuka, J.1. Varun Shipping Co. Ltd. has made Company Application No. 271 of 1991 in Company Petition No. 389 of 1991 for a direction to the first respondent-bank duly represented by its provisional liquidator, the second respondent, to pay to the applicant or to pay such bank or banks as may be instructed by the applicant amounts of Rs. 2,04,24,500 and Rs. 6,20,000 totalling to Rs. 2,10,44,500 collected by respondent No. 1 by way of subscription money in respect of the public issue of fully convertible debentures from the members of the Indian public and non-resident Indians and a further sum of Rs. 7,52,500 along with interest accrued thereon on the cause of action set out in affidavit in support of judge's summons herein. 2. Ceeta Polymers Ltd. has made Company Application No. 306 of 1991 for a similar direction to the respondents to refund a sum of Rs. 2,01,92,500 collected by respondent No. 1 as and by way of subscription money in respect of the public issue of shares from t...
Uday T. Valia Vs. Mahendra Prasad, Joint Secretary to the Govt. of Ind ...
Court: Mumbai
Decided on: Mar-04-1992
Reported in: 1992CriLJ2460
Sujata Manohar, J.1. The petitioner is the brother of one Pankaj T. Valia, who has been detained under the provision of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 by an order of detention dated 5th September, 1991. This order was served on the detenu on 31st October, 1991. 2. In the grounds of detention, which were supplied to the detenu, it has been stated that information was received in the office of the Enforcement Directorate, Bombay, that M/s. Tushar Enterprises, M/s. Aum Enterprises and M/s. Shah Enterprises, which are all proprietary concerns of Tushar M. Shah, had remitted foreign exchange worth about Rs. 5 crores on the strength of fake or bogus import documents through the Union Bank of India, Bombay. On the basis of this information further enquiries were made in the Union Bank of India and at the residential and business premises of Tushar M. Shah. Thereafter statement of Tushar M. Shah was recorded under S. 40 of the Foreign Exch...
State of Maharashtra Vs. Asha Kamalakar Shete (Smt.) and ors.
Court: Mumbai
Decided on: Mar-04-1992
Reported in: 1992(3)BomCR371
P.S. Patankar, J.1. The fight between the direct recruits and promotees, relating to their claim as to seniority, has a again been staged before this Court in this Appeal. The many decisions of the Apex Court, as regards different similar services, are the best testimonials of this fight. This Appeal involves Assistants from the Urban Development and Public Health Department. We may straightway say that the contentions raised before us on behalf of both the sides are not entirely new and covered to a large extent by the earlier Division Bench Judgment of this Court and Supreme Court Judgments.2. The respondents Nos. 1 and 2 herein are the original petitioners. They are the promotee candidates. Respondents Nos. 3 and 4 herein are the respondents Nos. 2 and 3 to the petition who represent the direct recruits. The Appellant - State herein was the respondent No. 1 to the petition. The reference regarding parties hereafter shall be made with reference to the original petition.3. The petitio...
Dr. Francisco Marion De Jesus Lopes Vs. Caetano Jose De Souza and Othe ...
Court: Mumbai
Decided on: Mar-03-1992
Reported in: AIR1993Bom40
ORDERDr. E. S. DA Silva, J.1. This Letters Patent Appeal arises out of the judgment of the learned single Judge of this Court, dated 24th June, 1988 allowing the Writ Petition No. 186 of 1987 filed by the respondent No. 1 (hereinafter called 'the respondent') against the appellant and others.2. The appellant had filed eviction proceedings against the respondent before the Rent Controller with regard to a building leased to him and situated at 31st January Road, Panaji, alleging that the premises had been let out to the respondent for commercial purposes and to run a 'Hospedaria'. However, the respondent changed the user of the premises and instead started occupying the same for his residential use as well as for the purpose of running a Bar and a Hotel. He has further alleged that the appellant required the premises for his personal use and occupation. The Additional Rent Controller by his judgment and order dated 20th September, 1979 allowed the said application and directed the respo...
Chowgule and Co. Ltd. Vs. Commissioner of Income-tax and Others
Court: Mumbai
Decided on: Mar-03-1992
Reported in: 1992(3)BomCR256; [1992]195ITR810(Bom)
M.L. Dudhat, J.1. The petitioners in this writ petition have challenged the order passed by respondent No. 1 on March 30, 1989, and also have challenged the vires of rule 115(c) of the Income-tax Rules, 1962, under the Income-tax Act, 1961. 2. The only point to be decided in this petition is whether, on the facts and circumstances of the case, respondent No. 1, while passing an order in revision under section 263 of the Income-tax Act, was right in holding that the amount of income received in foreign exchange by the assessee during the period from July 1, 1982, to June 30, 1983, should be converted into rupees on the basis of the exchange rates prevailing as on the last date of the previous accounting year i.e., June 30, 1983. In order to understand the aforesaid controversy, it is desirable to go through certain facts of this case. 3. The petitioners in this case are a company incorporated under the Companies Act, 1956. The petitioners are exporting iron ore to foreign countries, mor...
Lonkaran Kishorilal Paliwal Vs. Bhaskar Rambhau Ghive and anr.
Court: Mumbai
Decided on: Mar-03-1992
Reported in: 1992(3)BomCR211; (1992)94BOMLR511
B.U. Wahane, J.1. This is an appeal against the judgment dated 31st July, 1982 passed by the Civil Judge, Senior Division, Buldana-Khamgaon in Special Civil Suit No. 10 of 1980, passing a decree against the original defendant Lonkaran Kishorilal Paliwal.2. The facts giving rise to the present appeal are as under:-The original plaintiffs (present respondents) Bhaskar Rambhau Ghive and his brother Dinkar Rambhau Ghive had instituted Special Civil Suit No. 10 of 1980 against the defendant (present appellant) Lonkaran Kishorilal Paliwal, for specific performance of contract in respect of the suit property situated at Mouza Tamgaon, taluq Jalgaon-Jamod, district Buldana, bearing survey No. 178, admeasuring 5 hectors 52 R, i.e. 13 acres 26 gunthas, containing 6 lemon trees, hut and a well. According to the plaintiffs, the suit property described in plaint para 1 is owned by the defendant/appellant, who had agreed to sell the said land to the plaintiffs/respondents under registered agreement ...
Bajaj Auto Ltd. and anr. Vs. Bhikalal Mulchand Vora and ors.
Court: Mumbai
Decided on: Mar-03-1992
Reported in: II(1992)ACC318
H.H. Kantharia, J.1. This appeal arises from the judgment and order passed by the learned 4th Joint Civil Judge, Senior Division, Pune on September 30,1980 in Special Civil Suit No. 201 of 1972.2. The relevant facts giving rise to this appeal are as under:One Jaswantlal was the son of respondent No. 1, Bhikalal Mulchand Vora (since deceased) now represented by his legal heirs and representatives and respondent No. 2, Jasodaben Bhikalal Vora. Respondent No. 4, Kusumben Jaswantlal Vora, is the widow of the said Jaswantlal. Jaswantlal was going to Pune from his native place Talegaon Dabhade by Bombay-Pune Highway on his motor cycle No. MHB 2680 at about 4.30 p.m. on May 30,1970. He met with an accident on that day and died. Bus No. MHH 8659 belonging to the first appellant, M/s. Bajaj Auto Limited which was driven by second appellant, Ramchandra alias Rampyare Bhovara was involved in the said accident. Therefore, special civil suit No. 201 of 1972 was filed in the Court of the learned tri...
Vasant Vs. Solar Chemicals and anr.
Court: Mumbai
Decided on: Mar-02-1992
Reported in: 1994(3)BomCR112; (1998)IIILLJ585Bom
B.U. Wahane, J. 1. The appellant/applicant-worker challenged the order of the Commissioner for Workmen's Compensation, Chandrapur, passed on February 19, 1982 in Workmen's Compensation Case No. 12(8) of 1980, rejecting his claim of compensation.2. The following undisputed facts can be conveniently set out :The appellant/applicant was employed as helper to work under the welder mistry from January 31, 1976 with the Respondent No. 1 (original non-applicant No. 1) Solar Chemicals, Chandrapur, which is a private limited company. The respondent No. 2 (original non-applicant No. 2) is its Managing Partner. While the applicant was working with the said welder mistry in the factory of the non-applicant No. 1 Solar Chemicals, he met with an accident on July 4, 1978, when acid came to be poured inside the tank where the appellant was working with the mistry along with one more helper. The helper and the mistry could manage to escape out of the said tank. The mistry attempted to drag out the appe...
Sayyed Rafique Vs. Asfiya Banu
Court: Mumbai
Decided on: Mar-02-1992
Reported in: II(1992)DMC130
H.H. Kantharia, J.1. The appellant here impugns the judgmentand order passed by the learned 3rd Additional District Judge, Nashik, onSeptember 24, 1985 in Civil Miscellaneous Application No. 69 of 1984.2. The relevant facts giving rise to this appeal are as under;'The respondent (hereinafter referred to as 'the applicant-mother') and the appellant (hereinafter referred to as 'the opponent-father') were married on May 28, 1976 admittedly according toMuslim rites as both were Muslims. Out of the said wedlock adaughter by name Sajeda was born on January 2, 1978 and a son byname Nasir was born on February 1, 1979. It appears that therewas some matrimonial discord between the husband and wife and,therefore, the dispute as to the custody of minor children Sajeda andNasir. The children were allegedly removed from the custody ofthe applicant-mother by the opponent-father and, therefore, she wasrequired to file an application for the custody of her minor childrenunder the provisions of the Guar...
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