Mumbai Court March 1993 Judgments
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Smt. Mangal Pandharinath SaThe Vs. Pandharinath Arjun Sathe
Court: Mumbai
Decided on: Mar-23-1993
Reported in: 1994(2)BomCR348; 1993CriLJ2758; 1993(1)MhLj788
Kurdukar, J.1. This family court appeal is preferred by the appellant-wife (Original applicant) against the order dated 10th August, 1990 passed by the Family Court at Bandra, Bombay, granting maintenance of Rs. 300/- p.m. from the date of passing of the order but refusing to grant maintenance from the date of application made under Section 125 of the Criminal Procedure Code. The dispute in this appeal is therefore restricted to the past maintenance for the period of 4th September, 1986 till 10th August, 1990.2. The respondent is the husband of the appellant. The appellant was married to the respondent on 14th May, 1983 according to Hindu Vedic rites. After the marriage, they resided together for few months at Kalachowki, Bombay. It is alleged by the appellant in her application filed under section 125 of the Criminal Procedure Code that the respondent was treating her well for couple of months, but gradually he lost interest in her and started ill treating her. She was subjected to ph...
Chandrakant Mahadu Mhatre and ors. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Mar-23-1993
Reported in: 1994(1)BomCR97
M.K. Mukherjee, C.J.1. The following ten persons ---1) Chandrakant Mahadu Mhatre2) Bhaskar Mahadu Mhatre3) Padu Mahadu Mhatre4) Charpat Shankar Mhatre5) Kisan Tukaram Mhatre6) Balkrishna Shaniwar Patil7) Mohan Shankar Mhatre8) Dasharath Arjun Patil9) Gajanan Balkrishna Patil10) Arun Haridas Patil14714814930214932314930730234323343073437925(1)(b)30230214930214932614930714932337925(1)(b)2. Aggrieved by the above order of conviction and sentence, Kisan Mhatre, the accused No. 5, had filed one of these two appeals (Criminal Appeal No. 1058 of 1988) while the other six have jointly filed Criminal Appeal No. 959 of 1988. As both these appeals stem from the common judgment, they have been heard together and this judgment will dispose of both of them.3. The case for the prosecution, briefly stated, is as under :---(a) Baliram (the deceased) was a residents of Village Pisarwe within the police station of Turbha in the District of Raigarh. Accused No. 6 also hails from the same village while the...
Sheikh Gafoor S/O Sheikh Khaja Vs. the State of Maharashtra and ors.
Court: Mumbai
Decided on: Mar-23-1993
Reported in: 1993(3)BomCR466
D.R. Dhanuka, J.Rule. Heard forthwith.1. The relevant facts having bearing on the subject-matter of this petition are briefly summarised hereunder :---(a) By a registered sale deed dated 30th April 1973 the petitioner purchased 4 acres of land out of land bearing Survey No. 28/1/A of village Pimpalshenda from the respondent No. 2. The respondent No. 2 claimed to be a tribal. By an order dated 10th August 1976, the Sub-Divisional Officer, Mangrulpeer directed restoration of the said land by the petitioner to the respondent No. 2 in view of the provisions contained in the Maharashtra Restoration of Lands to Scheduled Tribes Act, 1974. The Maharashtra Revenue Tribunal dismissed the appeal preferred by the petitioner.(b) The petitioner filed Writ Petition No. 2652 of 84 in this Court. By an order dated 16th July 1987, Shri Justice Qazi, J., dismissed the said writ petition observing in his order as under :--- 'The only challenge before me is on the ground of constitutional validity of the ...
Ananda Gavaji Valvi and Others Vs. State of Maharashtra
Court: Mumbai
Decided on: Mar-22-1993
Reported in: 1993(3)BomCR4; 1993CriLJ2826
H.H. Kantharia, J.1. The learned Additional Sessions Judge, Dhule, in Sessions Case No. 104 of 1979, by his judgment and order dated April 9, 1980, convicted the appellants-accused for an offence of murder in furtherance of their common intention punishable under section 302 read with Section 34 of the Indian Penal Code and sentenced each of them to suffer imprisonment for life. 2. Being aggrieved, the accused preferred the present appeal. 3. The relevant facts giving rise to the appeal are as under : The victim of the assault, deceased Shidya Ditya Valvi, was the resident of Khatawad of Nandurbar Taluka in Dhule District. Manyabai Valvi (PW 3) was his second wife, he having married her on the death of his first wife. The appellants are the sons of the son of his paternal aunt. They are also the residents of the same village. The incident took place on August 5, 1979 at about 8.00 p.m. Deceased Shidya along with his son Dagadu (PW 4), his wife Manyabai (PW 3), servant Rama and probably...
Commissioner of Income-tax Vs. Trade Wings Ltd.
Court: Mumbai
Decided on: Mar-22-1993
Reported in: [1994]205ITR540(Bom)
Dr. B.P. Saraf J. 1. The assessee carries on the business of travel agents and conducts and makes arrangements for tours in India for foreign tourists including reservation and booking of accommodation by railway, air, etc. It is also said to have a net work of a large number of agents in foreign countries to publicise its services and to canvass customers therefor and, for these and other purposes, it is necessary for the executives of the assessee to undertake foreign travel involving substantial expenditure thereon. For the assessment year 1972-73, the assessee-company had claimed weighted deduction under section 35B of the Act in respect of an amount of Rs. 58,408, which represented foreign travel expenses including cost of gift articles distributed to foreign travel agents abroad, cost of travel folders for distribution abroad and membership subscription of certain travel association. The claim of the assessee was allowed by the Income-tax Officer (the 'Income-tax Officer'). 2. Th...
Ravalgaon Sugar Farm Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Mar-22-1993
Reported in: [1994]208ITR994(Bom)
U.T. Shah, J.1. These are two cross-references and the Tribunal has referred the following questions under section 256(1) of the Income-tax Act, 1961 : At the instance of the Revenue : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sum of Rs. 22,78,948 representing the provision made for extra payment of sugarcane price allowable deduction for the year under reference Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the additional liability of Rs. 5,64,978 as per the order dated January 28, 1978 of the Sugarcane Price Determination Board is not permissible deduction in computing the income for the assessment year 1973-74 ?' At the instance of the assessee : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding the view that no appeal under section 246 of the Income-tax lies against charging of interest under section 217(1A) of the Ac...
Vijaypat Kailashpat Singhania Vs. S.B. Sharma, Wealth-tax Officer and ...
Court: Mumbai
Decided on: Mar-21-1993
Reported in: [1995]216ITR410(Bom)
M.L. Pendse, J.1. The petitioner is an undivided Hindu family known as 'Vijaypat Singhania' of which the petitioner is the karta and is assessed to wealth-tax in the status of a Hindu undivided family for over several years. For the assessment years 1967-68 to 1972-73, the petitioner filed the returns before the Wealth-tax Officer on diverse dates declaring the net wealth. In pursuance of an order dated February 11, 1980, passed by the Central Board of Direct Taxes, the records relating to the petitioner's assessment were transferred to the Income-tax Officer, Central Circle, Bombay. The assets of the Hindu undivided family comprised, inter alia, interest in the partnership firm of Juggilal Kamlapat Bankers, Kanpur. The petitioner complains that the Wealth-tax Officer did not complete the assessment as required under the provisions of law. On April 12, 1984, six notices were served upon the petitioner by the Wealth-tax Officer calling upon him to attend the office in connection with ce...
N.D. Bhatt, Inspecting Assistant Commissioner and anr. Vs. I.B.M. Worl ...
Court: Mumbai
Decided on: Mar-20-1993
Reported in: 1994(1)BomCR279; [1995]216ITR811(Bom)
Smt. Sujata Manohar, J. 1. M/s. I.B.M. World Trade Corpn., who are the appellants in Appeal No. 173 of 1982 and the respondents in Appeal No. 106 of 1982 are hereinafter referred to as 'the appellant'. the appellant is a company incorporated under the laws of United States. At all material times, it carried on business in India and was declared a company for the purposes of the Indian IT Act, 1922, by the Central Board of Revenue in the year 1953 which declaration still subsists. At all relevant times, the appellant was being assessed as a non-resident company. 2. The present appeals pertain to asst. yrs. 1959-60 to 1973-74. In its returns for these assessment years the appellant-company claimed certain expenses which were the proportionate share of the assessee-company in the expenses incurred by the company's headquarters at New York as well as the expenses incurred by the area headquarters of the company in Manila or Tokyo. The expenses incurred at the company's headquarters in New ...
N. D. Bhatt, Inspecting Assistant Commissioner and anr. Vs. I.B.M. Wor ...
Court: Mumbai
Decided on: Mar-20-1993
Reported in: (1993)115CTR(Bom)103
SMT. SUJATA MANOHAR, J. :M/s. I.B.M. World Trade Corpn., who are the appellants in Appeal No. 173 of 1982 and the respondents in Appeal No. 106 of 1982 are hereinafter referred to as 'the appellant'. the appellant is a company incorporated under the laws of United States. At all material times, it carried on business in India and was declared a company for the purposes of the Indian IT Act, 1922, by the Central Board of Revenue in the year 1953 which declaration still subsists. At all relevant times, the appellant was being assessed as a non-resident company.2. The present appeals pertain to asst. yrs. 1959-60 to 1973-74. In its returns for these assessment years the appellant-company claimed certain expenses which were the proportionate share of the assessee-company in the expenses incurred by the companys headquarters at New York as well as the expenses incurred by the area headquarters of the company in Manila or Tokyo. The expenses incurred at the companys headquarters in New York ...
Mrs. Ira Nemazie Vs. Fifth Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-18-1993
Reported in: (1993)46ITD1(Mum.)
1. This appeal relates to the assessment of interest accruing on a Fixed Deposit made by the assessee with the Bank of India.2. The assessee is an individual. In order to avail of the exemption under Section 54E, the assessee had deposited a sum of Rs. 4,63,000 on 8-7-1983 and a sum of Rs. 83,650 on 7-1-1983 with the Bank of India.These deposits were made under the Reinvestment Plan, i.e., the annual interest was re-invested on the instructions of the assessee for a period of three years which is the lock-in-period for availing of exemption under Section 54E. In the previous year ended 31-3-1984, the Fixed Deposits matured and the assessee received interest of Rs. 2,75,900 on the first three deposits and Rs. 6,901 on the last deposit.The assessee treated the interest on the first three deposits as capital gains and claimed deduction under Section 80T. The ITO denied this deduction and brought it to tax as revenue receipt. The assessee appealed and also contended as an alternative argu...
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