Mumbai Court January 1993 Judgments
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Siddik Singh Pritam Singh Vs. State of Maharashtra
Court: Mumbai
Decided on: Jan-19-1993
Reported in: 1993CriLJ2919
Saldanha, J.1. Occasionally, criminal trials bring before the Courts human beings who are accused of acts of shuddering brutality. In this day and age, the offence of rape, which was more in tune with tribal society and conquering armies, is still manifesting itself and, having regard to its abhorrent nature has been classified along with that class of offences that call for stringent punishment. It is despicable enough when the attack is on an adult female, but the situation becomes far more gory when the victim is a minor and virtually crosses the limits of depravity in cases where the offence is directed against an infant. The law has, therefore, upgraded the punishment and prescribed an ascending scale of stringency as the age of the victim goes lower. A Court would be fully justified, therefore, in awarding the maximum sentence where the victim was a four-month old female child which was killed in the process. In this background, we proceed to deal with the present set of appeals....
Commissioner of Income-tax Vs. Bennett Coleman and Co. Ltd.
Court: Mumbai
Decided on: Jan-19-1993
Reported in: (1993)113CTR(Bom)391; [1993]201ITR1021(Bom)
Dr. B.P. Saraf, J. 1. By this reference under section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), the Income-tax Appellate Tribunal has referred the following question of law to this court for opinion : 'Whether, on the facts and in the circumstances of the case and in law, the Appellate Tribunal was justified in holding that the unclaimed credit balance of Rs. 6,093 in the account of casual contributors and part-time correspondents written back to the profit and loss account did not form part of the trading receipts and was thus not includible in the total income ?' 2. The facts giving rise to this reference, briefly stated are as follows : The assessee is a limited company. It publishes a daily paper The Times of India and some other publications. The relevant assessment year is 1965-66, the corresponding previous year being calendar year 1964. In earlier years, there appeared a credit balance of Rs. 6.093 in the accounts of casual contributors and part-time corresponde...
Commissioner of Income-tax Vs. Bombay Oilseeds and Oil Exchange Ltd.
Court: Mumbai
Decided on: Jan-19-1993
Reported in: (1993)113CTR(Bom)404; [1993]202ITR198(Bom)
Dr. B.P. Saraf, J.1. By this reference made in pursuance of the direction of the High Court at Bombay under section 256(2) of the Income-tax Act, 1961 ('the Act') at the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following three question of law to this court for opinion : '(1) Whether the Tribunal erred in holing that the decision of the Bombay High Court in the assessee's own reference for the assessment year 1949-50 concluded the question of assessability of laga receipts against the Revenue (2) Whether, on the facts and in the circumstances of the case, the Tribunal erred in holding that the test of mutuality was fully satisfied with regard to laga receipts (3) Whether, on the and in the circumstances of the case, laga receipts were income assessable to tax 2. The facts giving rise to this reference are as follows : The assessee Bombay Oilseeds and Oil Exchange Ltd. Bombay is a company incorporated under section 26 of the Indian Companies Act, 1913...
G.G. Dandekar Machine Works Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Jan-19-1993
Reported in: (1993)114CTR(Bom)190; [1993]202ITR161(Bom)
Dr. B.P. Saraf, J. 1. By this reference under section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), at the instance of the assessee, the Income-tax Appellate Tribunal has referred the following question of law for opinion : 'Whether, on the facts and in the circumstances of the case, the sum of Rs. 35,017.55 constitutes an admissible deduction in the computation of the business income of the assessee ?' 2. The facts giving rise to this reference are in a narrow compass. The assessee is a company incorporated under the Companies Act and this reference relates to assessment year 1973-74, the relevant previous year being year ending on June 30, 1972. The assessee had a current account with the Bank of Maharashtra, Bombay. On October 18, 1971, the said bank had issued an account payee demand draft on its Ahmedabad Branch in favour of one Manganlal R. Shah for an amount of Rs. 35,000. The said amount along with the commission of Rs. 17.50 was debited to the assessee's current ac...
Commissioner of Income-tax Vs. Pfizer Corporation
Court: Mumbai
Decided on: Jan-18-1993
Reported in: (1993)114CTR(Bom)308; [1993]202ITR115(Bom)
DR. B.P. Saraf, J.1. By this reference under section 256(1) of the Income-tax Act, 1961, made at the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following three questions to this court for opinion : '1. Whether, on the facts and in the circumstances of the case, the assessee in its assessment for the accounting period relevant to the assessment year 1973-74 is entitled to claim the deduction of Rs. 60,151 being the exchange difference from the gross dividend income in India of Rs. 87,00,000 under section 57(i) of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the assessee was entitled to the said deduction of Rs. 60,151 out of the said gross dividend amount of Rs. 87,00,000 by virtue of the principle that the net dividend income was the assessee's real income taxable under the Income-tax Act, 1961 3. Whether, on the facts and in the circumstances of the case, the gross dividend income of Rs. 87,00,000 without the ...
Atul Drug House Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Jan-14-1993
Reported in: [1995]216ITR584(Bom)
Mrs. Sujata Manohar J.1. For the assessment year 1968-69, the applicant (hereinafter referred to as 'the assessee') declared a total dividend of Rs. 6,90,000. This dividend was in excess of ten per cent. of the share capital of the company on the first day of the previous year which was Rs. 30,00,000. Therefore, the excess dividend so declared amounted to Rs. 3,90,000. Such excess dividend entailed an additional income-tax under the provisions of the Finance Act, 1968. The Income-tax Officer, however, failed to take note of this fact at the time of the assessment proceedings. He thereupon initiated rectification proceedings under section 154 of the Income-tax Act, 1961. The assessee resisted the proceedings. The assessee contended that the declaration of dividend of Rs. 6,90,000 was out of profits which were exempted from tax under section 80J of the Income-tax Act, 1961, and hence no additional income-tax was leviable on the excess dividend declared by the assessee. The Income-tax Off...
Commissioner of Income Tax Vs. Ahmedabad Electricity Co. Ltd.
Court: Mumbai
Decided on: Jan-14-1993
Reported in: [1993]203ITR521(Bom)
U.T. Shah, J.1. Under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal has referred the following question at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the following receipts of the assessee-company were profits and gains attributable to its priority industry and qualified for relief under section 80-I of the Income-tax Act, 1961, for the assessment years 1971-72 and 1972-73 Rs. Rs.(a) Hire charges of meters,transformers, switchgears, etc. 18,02,602 19,61,992(b) Interest on call and fixeddeposits 5,97,133 1,33,797(c) Profit under section 41(2) 26,619 1,12,649(d) Other miscellaneous receiptsincluding meter fixing charges,etc. 34,364 37,451(e) Electricity duty collectioncommission 6,000 6,000(f) Miscellaneous receipts 38,998 63,000(g) Profits in exchange on loan inforeign currency 9,415 11,330.' 2. The respondent (hereinafter referred...
Bhujangrao Anandrao Deshmukh and anr. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Jan-12-1993
Reported in: I(1993)DMC193
A A. Desai, J.1. The appeal by the State is directed against the finding of acquittal for the offence punishable Under Sections 302, 201 and 304B read with Section 34 of the Indian Penal Code whereas Appeal No. 233 of 1989 ii preferred by original accused for their conviction for the offence punishable Under Section 498A read with Section 34 of the Indian Penal Code and Under Sections 3 and 4 Dowry Prohibition Act, 1961. Since both the appeals arising out of the common set of facts and judgment have been heard together and being disposed of by this judgment.2. On 2 5-1986 Lata (since deceased) married with original accused No. 2 Trimbak, Accused No. 1 Bhujangrao and original accused No. 3 Kailash lire respectively his father and uncle. On 25-6-1987 at night Lata .in her matrimonial home found dead owing to burn injuries. Accordingly, accused No. 3 Kailash lodged a report vide Exh. 80. A case of accidental death was registered. The body was then sent for post mortem. Dr. Garja (PW 12) w...
Mr. Anil Kumar Vasant Lokhande Vs. Mr. Purushottam Vinayak Sansare and ...
Court: Mumbai
Decided on: Jan-12-1993
Reported in: (1994)96BOMLR373
A.A. Halbe, J.1. The important question which has been posed for determination in this appeal is whether the decree passed by the High Court in appeal, dissolving the marriage between the husband and wife, against the decree passed by the District Judge dismissing the claim for dissolution of marriage is decree nisi and is subject to Sections 16 and 17 of the Indian Divorce Act, 1869. The question has become important in view of the clear ratio laid down by the Full Bench of the Rangoon High Court in the case of Rev. Po Tun v. Na Chit and Anr. AIR 1938 Rangoon 204, wherein the High Court clearly laid down that a decree for dissolution of marriage made by the High Court under the Indian Divorce Act, either in its appellate or in its original jurisdiction, shall be decree nisi and not a decree subject to confirmation by the High Court under Section 17 of the said Act.2. In view of the extensive arguments advanced on behalf of the parties it has become necessary to reconsider this view an...
Bhavani Builders Vs. State Bank of India
Court: Mumbai
Decided on: Jan-12-1993
Reported in: (1993)95BOMLR862
N.P. Chapalgaonker, J.1. Since both these revision applications raise a common question of law and fact, they are being decided and disposed of by this common order.2. In Special Civil Suit No, 73/1986 and Special Civil Suit No. 218/1987 pending before the learned Civil Judge (S.D.), Jalgaon, defendant/Petitioner herein filed a counter-claim and no reply to the said counter-claim was submitted by the original plaintiff/respondent herein, and therefore, defendant plaintiff in the counter-claim) submitted an application, that the counter-claim be decided as having not been replied. After this application was submitted, but before the learned Judge could exercise his discretion, plaintiff filed a written statement in reply to the said counter claim, and since reply to the counter-claim was received, learned Civil Judge (S.D.), Jalgaon, vide his order dated 26th February, 1991, was pleased to reject application of the defendant to decide the counter-claim in the absence of the reply. This ...
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