Mumbai Court April 1993 Judgments
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Voltas Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Apr-23-1993
Reported in: (1993)114CTR(Bom)274; [1994]207ITR47(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 assessee, 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, the payment of Rs. 75,000 made by the assessee to Tata Refugee Relief Project is an admissible expenditure under section 37(1) of the Income-tax Act, 1961 ?' 2. The facts are very brief. During the accounting period relevant to the assessment year 1973-74, the assessee paid a sum of Rs. 75,000 to the Tata Refugee Relief Project and this amount was claimed before the Income-tax Officer as an expenditure allowable as a deduction under section 37(1) of the Income-tax Act, 1961 ('the Act'). The contention of the assessee was that the Refugee Relief Project was set up by the Tata companies at Kishanganj, Patna in Bihar, to assist in the alleviation of human suffering and preserving private and public pr...
Yograj Alias Yogesh S/O Laxman Gakhare Vs. the State of Maharashtra
Court: Mumbai
Decided on: Apr-23-1993
Reported in: 1994(4)BomCR42
W.M. Sambre, J.1. Appellant/accused is challenging his conviction under section 376 of Indian Penal Code sentencing him to suffer rigorous imprisonment for eight years and to pay a fine of Rs. 10,000/-, in default rigorous imprisonment for 11/2 years, vide order dated 19-5-1989 passed by the 8th Assistant Sessions Judge, Nagpur, in Sessions Case No. 37 of 1989.2. Appellant's main contention is that he has been implicated merely on the evidence of interested witnesses. Moreover the complaint lodged by the villagers wherein it has been alleged that the prosecutrix and her mother are of bad character has not been properly investigated. It has also been contended that the sexual intercourse committed by the accused was with the consent of the prosecutrix who was a major girl of above 16 years age. It has been further contended that even the medical report shows that the prosecutrix was more than 17 years of age.3. Facts of the case are that the prosecutrix Jijabai (P.W. 2) is resident of v...
Commissioner of Income-tax Vs. Modu Timblo (individual)
Court: Mumbai
Decided on: Apr-22-1993
Reported in: (1994)116CTR(Bom)442; [1994]206ITR647(Bom)
DR. B.P. Saraf, J.1. This is a consolidated reference under section 256(1) of the Income-tax Act, 1961, made by the Income-tax Appellate Tribunal, ('the Tribunal') on eight reference applications, four by the Department and four by the assessee, as they involve common facts and questions of law and arise out of a consolidated order of the Tribunal. The questions of law referred by the Tribunal are as follows : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in holding that the income from business, share income from partnership firms and interest earned on bank accounts have to be assessed in the hands of the 'body of individuals' consisting of Mr. and Mrs. Modu Timblo (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in holding that the dividend income received by the communion of interest of husband and wife marred under the Portuguese Civil Code is liable for assessments in equal shares in...
Commissioner of Income-tax Vs. Thana Electricity Supply Ltd.
Court: Mumbai
Decided on: Apr-22-1993
Reported in: (1993)112CTR(Bom)356; [1994]206ITR727(Bom)
Dr. B.P. Saraf J.1. By this reference under section 256(1) of the Income-tax Act, 1961 ('the Act'), the Income-tax Appellate Tribunal has referred the following question of law to this court for opinion at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the claim of development rebate on the cost of meters installed by the assessee company at the residential or office premises of its consumers, was not at variance with the provisions of section 33(6) of the Act ?' 2. The assessee is an electric supply undertaking and its business is to supply electrical energy to its consumers. For the assessment year 1974-75, the Income-tax Officer determined the development rebate admissible to the assessee at Rs. 8,01,917 and allowed Rs. 5,59,744 against the total income available for the purpose. The development rebate determined by the Income-tax Officer included a sum of Rs. 61,155 relatable to the cost of me...
P.B. Abdul Rehman and ors. Vs. Director General of Shipping and ors.
Court: Mumbai
Decided on: Apr-22-1993
Reported in: 1994(1)BomCR134; (1993)95BOMLR239
Sujata Manohar, J.1. This entire group of writ petitions is filed by ex-seamen who are citizens of India and who have worked with the Merchant Navy. Most of the petitions are filed by groups of such seamen. They claim to possess valid Discharge Certificates, and/or experience certificates issued to them by the Masters of the vessels on which they have worked. They also possess certificates of having received training in survival at sea, fire fighting and first aid. The petitioners claim that they are entitled to obtain Continuous Discharge Certificates as well as registration with the Seamen's Employment Board at Bombay. These have been denied to them. They have, therefore, prayed for a writ of mandamus directing the respondents to issue a Continuous Discharge Certificate as per their trade along with a Red Book, which, we are told, is the registration book and also a no objection to take employment in any Shipping Company. According to the petitioners, they are entitled to such a Cont...
Ashok Dattatraya Godase Vs. the State of Maharashtra
Court: Mumbai
Decided on: Apr-21-1993
Reported in: 1994(4)BomCR619; 1993CriLJ3450
Mukherjee, C.J.1. For committing the murder of his sister-in-law (brother's wife) and attempting to commit the murder of his mother the appellant has been convicted under Section 302 and 307 of the Indian Penal Code respectively by the learned Additional Sessions Judge. Satara. For the first conviction he has been sentenced to imprisonment for life and for the other rigorous imprisonment for five years and a fine of Rs. 500/- in default rigorous imprisonment for one year, with a direction that the substantive sentences shall run concurrently. 2. According to the prosecution case, the incident took place on November 1, 1988 at or about 8 p.m. in the house of Muktabai (the mother) in village Dolegaon within the Police Station of Borgaon where she used to reside with her second son Jayvant, his wife Lata (the deceased) and youngest son Ashok (the appellant). It is alleged that at the time of the incident, only Muktabai and Lata were in the house as Jayvant has gone to Satara and the appel...
Sou Ruta Sanjay Karkhanis Vs. Sanjay Surendra Karkhanis
Court: Mumbai
Decided on: Apr-21-1993
Reported in: I(1994)DMC100
P.S. Patankar J.1. By this Appeal, the wife has challenged the decree passed by the Family Court, Pune, granting decree for judicial separation in favour of the husband-respondent by exercising jurisdiction under Section 13-A of the Hindu Marriage Act, 1955 (hereafter called the Hindu Marriage Act) instead of decree of divorce on the ground of desertion. The parties hereafter shall be referred to as wife and husband.2. A few facts are as follows :The marriage between the parties took place as per the Hindu Vedic Rites on 8-12-1985. A male issue was born to them on 12.2.87. The father of the wife filed a complaint with the police on 2-5-87 alleging that the husband and his parents were ill-treating the wife and she was confined to the matrimonial house. Because of the said complaint, the police took both husband and wife and the parents of the husband to the Police Station. In the Police Station, the wife made a statement that there was no ill-treatment to her and she wants to continue ...
Shri Champavati Yantramag Audyogik Sahakari Sansthas Maryadit, Beed Et ...
Court: Mumbai
Decided on: Apr-21-1993
Reported in: (1993)95BOMLR255
N.P. Chapalgaonkar, J.1. These four writ petitions raise three contentions which will have to be dealt with. The first is that the Minimum Wages Act, 1948 is not applicable to the daily rated employees, the second is that cost of living allowance is not a part of minimum wages and the third in that the cost of living allowance will be operative only after it is published in the Official Gazette as required under Section 5 of the Minimum Wages Act, 1948.1 have heard Shri D. B. Yevatekar, learned Counsel for the petitioners in support of the petitions, learned Assistant Government Pleader Shri P. D. Varale for Respondent Nos. 1 and 4 and Shri P. L. Shahane for Respondent Nos. 5 to 11 in Writ Petition No. 2973 of 1992. Other parties are formal parties as have no part in the contest.2. The petitioners are the co-operative societies having powerlooms operated by its members at Seed. Some employees working on these powerlooms applied to the authority under the Minimum Wages Act for a directi...
Naina Ravindra Nakte Vs. the Commissioner of Police and ors.
Court: Mumbai
Decided on: Apr-21-1993
Reported in: (1993)95BOMLR364
A.P. Shah, J.1. This is a petition for habeas corpus by the detenu.2. Shri Girme, learned Counsel for the detenu, raised several submissions before us, but only one in our opinion, is sufficient for deciding the present petition. Shri Girme submitted that the Detaining Authority in his grounds misled the detenu by informing him that he had a right to make a representation either to the State Government or to the Central Government. Shri Girme further submitted that the Detaining Authority has not mentioned the fact that the. detenu had a right to make a representation to the Detaining Authority himself. This, according to Shri Girme, would vitiate the order of detention. Shri Girme relied upon the judgment of the Division Bench of this Court in the case of Fatmabi Sheikh Bhikan alias Sunabi v. The Commissioner of Police 3 CCR (1992).3. We are of the opinion that the submission of Shri Girme deserves to be accepted. In the grounds Communicated to the detenu, the Detaining Authority has ...
Jyoti Wire Industries Private Ltd. and anr. Vs. Union of India (Uoi) a ...
Court: Mumbai
Decided on: Apr-21-1993
Reported in: 1994(54)LC492(Bombay)
ORDERS.H. Kapadia, J.1. The short point for determination in this Petition is whether bare copper wire of more than 14 gauge and bare aluminium wire finer than 10 guage fall under T.I. 33-B in Central Excise Tariff, 1978 (as it then stood).2. The above point for determination arises in the following circumstances.(a) The Petitioner-Company manufactures bare copper wire finer than 14 gauge and bare aluminium wire finer than 10 guage (hereinafter referred to, for the sake of brievity, as 'the said products'). At this stage it may be clarified that the expression 'bare' is to be read in contradistinction to insulated copper wire or aluminium wire, as the case may be.(b) In April, 1962, T.I. 33-B was inserted in the Central Excise Tariff and it reads as under:33-B. Electric wires and cables, all sorts, not otherwise specified -(i) Insulated wires and cables of copper aluminium or other metals and alloys, whether sheathed or unsheathed, the conductor of any core of which, not being one spec...
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