Mumbai Court September 1993 Judgments
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Kalpanaben Chandan Chatarji Vs. State of Maharashtra
Court: Mumbai
Decided on: Sep-17-1993
Reported in: 1994(2)BomCR256; 1994CriLJ2000; 1994(1)MhLj140
S.H. Kapadia, J.1. This is an appeal by the appellant-accused (hereinafter referred to, for the sake of brevity, as 'the accused') challenging her conviction for being found in possession of narcotic drug, namely, heroin, under section 8(c) read with Section 21 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (hereinafter referred to as 'the NDPS Act') and against sentence of 10 years rigorous imprisonment and a fine of Rs. 1,00,000/-, in default to undergo further rigorous imprisonment for one year awarded by the learned Additional Sessions Judge, Greater Bombay, Bombay, vide judgment and order dated 26th March 1991 in NDPS Special Case No. 916 of 1989. The relevant facts giving rise to the appeal are as follows. 2. On 31st August 1989, PSI Arun Chavan was on station house duty at Goregaon Police Station. He received secret information that accused No. 1 (the appellant herein) possessed brown sugar at her residence situate at 268/2127, Motilal Nagar No. 1. Goregaon (West), ...
Apeego Corporation Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Sep-17-1993
Reported in: [1995]215ITR697(Bom)
Dr. B.P. Saraf, J.1. By this reference under section 256(1) of the Income-tax Act, 1961, 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 Tribunal was justifies in holding that the assessee was not entitled to the relief under section 35B of the Income-tax Act, 1961, in respect of the following items : Rs.1. Bank interest and bank charges 1,70,9642. Insurance 5,2393. Loss on account of fluctuations in the rateof exchange 1,14,442.' 2. It is evident from the question itself that the controversy in this case pertains to the allowability of export markets development allowance ('weighted deduction') in respect of items of expenditure falling under three heads. The first items is 'bank interest and bank charges'. So far as this items of expenditure is concerned counsel for the parties are agreed that no weighted deduction would be allowab...
Mrs. Meherbai N. Sethna Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Sep-17-1993
Reported in: [1994]209ITR453(Bom)
Dr. B.P. Saraf, J. 1. By this reference under section 256(1) of the Income-tax Act, 1961, 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, having regard to the restrictions imposed by the Ceylon Government, what part, if any, of the Ceylon dividends of Rs. 9,353 and Ceylon interest of Rs. 410 are liable to be assessed in the hands of the assessee for the assessment year 1975-76?' 2. The assessee is an individual. The assessment year is 1975-76. The controversy relates to includibility of dividend and interest income which accrued to the assessee in Ceylon in computation of his income under the Income-tax Act, 1961, for the assessment year under consideration. The contention of the assessee is that in view of the restrictions on remittance from Ceylon to India during the relevant assessment year, the amount of dividend and interest is not ...
Phaltan Sugar Works Ltd Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Sep-17-1993
Reported in: (1994)122CTR(Bom)344; [1995]215ITR582(Bom)
D.R. Dhanuka J.1. By this reference under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal, at the instance of the assessee, has referred the following questions of law, which are numbered for the sake of convenience, to this court for opinion : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the entertainment expenditure of Rs. 34,141, incurred outside India, was not an allowable revenue deduction in its entirety in computing the total income of the company and in restricting the same to the limits specified in sub-section (2A) of section 37 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 no appeal lies against levy of interest under section 215 of the Income-tax Act, 1961 (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that reimbursement of medical expenses was...
The Mohatta Nagar Co-operative Hsg. Soc. Ltd. Vs. Vishram Khimji and S ...
Court: Mumbai
Decided on: Sep-17-1993
Reported in: 1994(1)BomCR444; (1994)96BOMLR906
B.V. Chavan, J.1. Appellant-Original defendant No. 26, by name `The Mohatta Nagar Co-operative Housing Society Ltd.', Vikroli, Bombay-79, has by this appeal challenged the judgment and decree passed by the Judge, City Civil Court, Bombay on 29th April, 1988 in Suit No. 3204 of 1970, filed by respondent No. 1 M/s. Vishram Khimji & Sons.2. The undisputed facts giving rise to the present appeal, may be stated thus :Plaintiff is a partnership firm registered under the Indian Partnership Act. In 1962, in pursuance of an Agreement of Sale, plaintiffs entered into possession of a plot of land, bearing Survey No. 27/A, Hissa No. 1(pt) and S.No. 90, H.No. 23 (pt), totally admeasuring 2,351 square yards, at Vikroli, Greater Bombay, for the purpose of developing the same by constructing flats and selling such flats to prospective buyers on ownership basis. At a later stage, on 22nd December, 1963, plaintiffs by a Deed of Conveyance, purchased the said plot from the owner Smt. Sushila. Between 196...
Shri Parshuram Kathod Gaikar Vs. Pandu Mahadu Hard and anr.
Court: Mumbai
Decided on: Sep-17-1993
Reported in: 1994(1)BomCR715
M.F. Saldanha, J.1. A short but interesting issue arises in this petition concerning the applicability of section 43 of the Bombay Tenancy & Agricultural Lands Act, 1948. The section in effect, prescribes a bar on alienation of agricultural lands in respect of which the tenant has been conferred ownership, save and except in a situation where the previous sanction of the Collector has been obtained. In these circumstances, the question arises as to what is the remedy available if an arrangement has been entered into in breach of the provisions of law.2. The petitioner before me is the original defendant in Regular Civil Suit No. 221 of 1991 filed in the Court of the Civil Judge, Senior Division, Kalyan by the tenant plaintiff. The plaintiff had approached the Court for the relief which was confined to an injunction restraining the defendant from obstructing/disturbing the peaceful possession and occupation of the plaintiff. The dispute concerns two pieces of land and it is admitted tha...
Narayan Kisan Gade Vs. Machchindranath Kundlik Tarade and anr.
Court: Mumbai
Decided on: Sep-17-1993
Reported in: 1994(2)BomCR61
A.A. Halbe, J.1. In Special Civil Suit No. 49 of filed in the Court of Civil Judge, Senior Division Ahmednagar by the respondent-plaintiff Machchindranath Kundlik Tarade against the respondent-defendant No. 1 and appellant-defendant No. 2 for possession of agricultural land Survey No. 30 admeasuring 15 acres 17 gunthas in Block Nos. 84 and 85, the Court was pleased to decree the claim of possession of the suit land in favour of the plaintiff. It was contended that in order to meet the pecuniary difficulties, the plaintiff had taken a loan of Rs. 5,000/- from his son-in-law i.e. defendant No. 1 Dhamane and executed a sale deed dated 2nd November, 1971. The defendant No. 1 Dhamane in turn, sold 10 acres out of Survey No. 30 to defendant No. 2 for Rs. 30.000/- under the sale deed dated 15.7.1992. It was further claimed that the plaintiff was the member of Kandal (Bk) Vividh Karyakari Seva Sahakari Society Ltd. (Society for short) and had obtained a loan. The amount of loan was outstanding...
Desh Bandhu Gupta Vs. M.L. Anand and anr.
Court: Mumbai
Decided on: Sep-17-1993
Reported in: (1993)95BOMLR764
K. Ramaswamy. J.1. The appellant judgment -debtor was a tenant of Smt. Shanti Devi, who applied on September 28, 1974 for eviction of him for committing default in paying the rent. On September 30, 1974, she sold it to the first respondent who got impleaded himself in the pending proceedings and also independently sought for eviction. Pending the proceedings the appellant deposited rent in the name Shanti Devi which is now ultimately found to be Rs. 13,440. The decree for eviction made against him was ultimately confirmed by this Court. The suit of the first respondent for the areas of rent was decreed for a sum of Rs. 6,419.98. Pending eviction proceedings, in the Writ Petition No. 830 of 1978 of the appellant, the High Court of Delhi directed on September 6, 1979, after hearing both the parties, and without prejudice to the contentions of the respondent, that the amount deposited by him may be credited to the amount of the respondent. The first respondent filed E. P. No. 1974 of 1978...
Dilshad Trading Co. (P) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Sep-16-1993
Reported in: (1994)49ITD348(Mum.)
1. This appeal is directed against the order dated 28-3-1988 passed by the Commissioner of Income-tax, Bombay City-Ill, assuming jurisdiction under Section 263 of the Act. The ground raised is against invoking of revisional powers and directing the Assessing Officer to make fresh assessment after proper verification.2. The company was incorporated on 14-6-1982 and the first previous year ended on 31 -12-1982. Return declaring loss of rupees thirty-five thousand plus was filed and after adjustments in respect of depreciation and preliminary expenses loss was determined. The business loss along with unabsorbed depreciation was allowed to be carried forward. The assessment was made under Section 143(3) on 28-6-1985.3. The case was offered for inspection by the Assessing Officer Shri P.K. Kedia, who had completed the assessment, for the purpose of inspection by the LA. C. Range-III, Bombay during financial year 1985-86, Le., soon after the assessment was completed. The I.A.C. found that t...
Sturdia Chemicals Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Sep-16-1993
Reported in: (1994)48ITD338(Mum.)
1 - This appeal by the assessee is directed against the order of the C.I.T.(A)-XVII, Bombay and relates to the assessment year 1983-84.2. The solitary dispute raised in this appeal pertains to the exigibility to tax of Rs. 6,80,000 as long term capital gains derived by assessee company on transfer of shares of, M/s. Citurgia Biochemicals Ltd. (hereinafter referred as CBL) to its subsidiary company, M/s. Nesvile Trading Pvt. Ltd. (hereinafter referred as NTPL).Revenue in the facts of the present case applied the ratio laid down by the apex court in the case of McDowell & Co. Ltd. v. CTO [1985] 154 ITR 148 (SC).3. Shri Darshan Desai, Ld. counsel for the assessee appeared before us.It was submitted that the capital gain earned by the assessee company is not exigible to tax vide the prescription of Section 47(iv) of the Act. It was further submitted that the principle propounded by the apex court in the McDowell & Co. Ltd. 's case (supra) cannot be stretched beyond its true limits...
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