Mumbai Court August 1993 Judgments
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Phaltan Sugar Works Ltd. Vs. Commissioner of Wealth-tax.
Court: Mumbai
Decided on: Aug-27-1993
Reported in: [1994]208ITR989(Bom)
D.R. Dhanuka J. 1. The Income-tax Appellate Tribunal, Bombay Bench, 'E', Bombay, has referred the following questions to this court for its opinion under section 256(1) of the Income-tax Act, 1961 : 2. At the instance of the Revenue : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding the interest on loans borrowed for advancing if to its subsidiary company was allowable under section 36(1)(iii) of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that reimbursement of medical expenses were part of salary and not perquisites for the purpose of disallowance under section 40A(5) of the Income-tax Act, 1961 ?' 3. At the instance of the assessee :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in not allowing the assessee's claim for a sum of Rs. 29,83,126 2. Whether, on the facts and in the circumstances of the case, the Tribun...
Carona Sahu Co. Ltd. Vs. Abdul Karim Munakhan (Mr.) and ors.
Court: Mumbai
Decided on: Aug-27-1993
Reported in: (1994)ILLJ1100Bom
A.V. Savant, J.1. This petition by the employer M/s Corona Sahu Co. Ltd., seeking to challenge the Award dated 4th February 1993 passed by the Labour Court Bombay directing the reinstatement of the workman respondent no. 1, has been admitted by this Court on 30th April 1993. Under the impugned Award the reference has been allowed and the employer company is directed to reinstate the workman respondent no. 1 in service with 75% of the back-wages and continuity of service with effect from 10th January 1989. 2. At the time of admission of the petition, ad-interim relief in terms of prayer (b) of the petition has been granted. Prayer (b) is for stay of the Award dated 4th February 1993. The condition of the ad-interim order is that there petitioner-company should deposit in this Court an amount of Rs. 39,000/- within 8 weeks and continue to deposit the salary of the first respondent from month to month. The first respondent workman has been give liberty to withdraw the amount deposited by ...
Digambar Hari Sonpatki Vs. Kishnichand Nerumal Parwani
Court: Mumbai
Decided on: Aug-27-1993
Reported in: 1994(2)BomCR202; (1994)96BOMLR443
M.F. Saldanha, J.1. A curious position has arisen in this case which requires to be resolved in an equally unusual manner. The petitioner before me Digambar Hari Sonpatki is a resident of Barrack No. 1292 at Ulhasnagar. A suit was filed against him by the respondent-Landlord under section 12(3)(a) of the Rent Act on the ground that he is in arrears of payment of rent and that he had not paid up the arrears inspite of service of notice dated 5-11-1974. The suit in question was filed on 10-12-1974. The defendant-tenant defended the proceeding and contended that the rent was excessive etc. The learned trial Judge after hearing the parties dismissed the suit, on the ground that the material before him did not disclose a default under section 12(3)(a) of the Rent Act. The matter was thereafter carried in Appeal by the respondent-Landlord and the Appeal Court set aside the trial Court's order, held that the respondent-tenant was a clear defaulter and decreed the suit against him. Thereafter ...
Mahibubsaheb Abdul Rahiman Haddiwala Deceased by His Legal Representat ...
Court: Mumbai
Decided on: Aug-27-1993
Reported in: 1994(3)BomCR65; (1993)95BOMLR574
V.A. Mohta, J.1. Was the original defendant deceased Mahibubsaheb Abdul Rahiman Haddiwala - a licensee of open plot admeasuring 16' x 70' situated in the municipal limits of Solapur since 1972 - entitled for the protective umbrella of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (`the Act')? Both the courts below have held against him and hence this second appeal by his legal heirs against the judgment and decree for possession.2. By Maharashtra Act No. 17 of 1973, section 5(11) defining the word 'tenant' was amended and new section 15-A was inserted in the Act with effect from 1st February, 1973. By Clause (bb) of section 5(11), one more new category of statutory tenant was brought into being. The said category is -'such licensees as are deemed to be tenants for the purposes of this Act by section 15-A'.Section 15-A reads thus :'15-A. (1) Notwithstanding anything contained elsewhere in this Act or any thing contrary in any other law for the time being in force, or...
Purshottam Vinayak Shindikar Vs. Khushalsingh Gangaramsinh Rajput and ...
Court: Mumbai
Decided on: Aug-27-1993
Reported in: 1994(3)BomCR126
M.F. Saldanha, J.1. An interesting controversy has arisen in this case wherein both the trial Court and the Appeal Court have arrived at a concurrent finding against the petitioner-tenant that the non-payment by him of the electricity charges in respect of the suit premises constitutes an actionable breach within the meaning of section 12(3)(a) of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (hereinafter for the sake of brevity referred to as 'the Rent Act'). The controversy assumes some significance because the issue that is raised and which is of some consequence, in so far as it would be applicable in numerous other cases, is the question as to whether the harsh action of eviction should follow in a case where the rent in question was tendered forthwith on the notice of demand being served, but the amount demanded under the head of electricity charges, which was in dispute, had not been tendered. It is not a matter of legal hair-splitting, but a question of a cl...
D.R. Desai Vs. Thirteenth Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Aug-26-1993
Reported in: (1993)47ITD103(Mum.)
1. This is an appeal by the assessee against an order of the Commissioner of Income-tax (Appeals )-XIX, Bombay, pertaining to the assessment year 1984-85.2. The grievance of the assessee is that the Commissioner of Income-tax (Appeals) erred in confirming the inclusion of Rs. 10,99,024 in the income of assessee. on the basis of excise duty refund received by the assessee.3. The assessee was sanctioned, during the assessment year under consideration, refund of Rs. 10,24,652 by the Central Excise Department, Bombay, vide letter dated December 20, 1982, which was encashed by the assessee. In addition to this amount, he also received another refund of Rs. 74,371 during the year, which makes up to a total of Rs. 10,99,024 received by the assessee in the entire year as refund from the Excise Department. The Income-tax Officer observed that the assessee has shown refund of Rs. 10,99,024 as liability in the balance-sheet. On being asked to explain, the assessee has mentioned that he paid exci...
D.B.S. Financial Services Pvt. Ltd. Vs. Smt. M. George, Second Income- ...
Court: Mumbai
Decided on: Aug-26-1993
Reported in: 1994(3)BomCR133; (1993)115CTR(Bom)318; [1994]207ITR1077(Bom)
Mrs. Sujata Manohar, J.1. The petitioner is a private limited company engaged in the business of operating and conducting an organised credit card business by issuing credit cards to its members. The petitioner has a list of various establishments engaged in providing goods and services which accept the credit cards of the petitioner. These establishments are also members of the petitioner. The petitioner has about 61,000 card members and about 7,000 establishment members. The petitioner has set out at length the procedure for collecting charges from its card members in respect of goods and services availed of by such members on the basis of credit cards supplied to them by the petitioner. Basically, the establishment members submit their bills to the petitioner along with the charge slips singed by the cardholders. On the basis of such charge slips, the petitioner prepared a statement of account every month in respect of each of the cardholders and forwards the same to the cardholders...
N.L. Mehta Cinema Enterprises (P.) Ltd. Vs. Commissioner of Income Tax
Court: Mumbai
Decided on: Aug-26-1993
Reported in: [1994]208ITR975(Bom)
D.R. Dhanuka, J. 1. At the instance of the assessee, the Tribunal 'E' Bench, Bombay has made this reference to this Court under s. 256(1) of the IT Act, 1961 referring the following questions of law for opinion of this Court : 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in concluding that the income from the building the construction whereof had been found to be the basic adjunct of the assessee's business would not be assessable as business income 2. Whether, on the facts and in the circumstances of the case, assessee's claim for depreciation of Rs. 12,500 on the building was properly by the Tribunal This reference raises interesting questions of law concerning interpretation and application of s. 22 of IT Act, 1961. 2. The relevant facts having bearing on the subject-matter of this reference are briefly summarised hereinafter. 3. The assessee acquired a plot of land at Mahim, Bombay on lease for 98 years on rent of Rs. 8,400 per month...
Smt. Nayantara G. Agrawal Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Aug-26-1993
Reported in: [1994]207ITR639(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 questions to this court for opinion. '(1) Whether, on the facts and the circumstances of the case, can it be said that the firm was genuine (2) Whether, on the facts and the circumstances of the case, when there were only two parties to the agreement, on the 'retirement' of one of the partners, is the firm dissolved (3) Whether, on the facts and the circumstances of the case, on retirement of the assessee, her right in the land which was brought in as an asset got extinguished within the meaning of section 2(47) of the Income-tax Act (4) Whether, on the facts and the circumstances of the case, without any other material on record except the affidavit dated March 13, 1972, can it be said that the assessee was doing business in buying and selling land Additional question : (5) If it is held that th...
Veena Commercial Corporation Vs. Union of India
Court: Mumbai
Decided on: Aug-26-1993
Reported in: 1993LC416(Bombay); 1993(68)ELT569(Bom)
ORDER1. This petition pertain to imports of consignments of waterproof Nylon Umbrella cloth from Japan by the petitioners under an Import Replenishment Licence No. 0458985 dated 17-10-1981 issued in favour of M/s. Jayantilal Mangalji Mehta who were at the material time an Export House. The licence holders on 23-11-1981 executed in favour of the petitioners a letter of authority authorising the petitioners, inter alia, to import goods covered by the said licence, establish letters of credit and remit funds and clear the goods from the customs. The petitioners were entitled to import industrial raw materials, components and spares which were allowed under Open General Licence for Actual Users (Industrial) in the Import Policy for 1987-79 and are not allowed under OGL in the Import Policy 1982-83 as specified in the licence. It is an admitted position that the licence was valid at the date of the imports in question. 2. In pursuance of a letter of authority and the said Import Licence, th...
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