Mumbai Court February 1997 Judgments

international Computers India Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1997)63ITD195(Mum.)

1. The assessee, a limited company, carrying on the business of manufacture of computers, systems, equipment, etc., has filed the appeal aggrieved by the order of the Commissioner of Income-tax (Appeals) [hereinafter referred to as CIT (A)] on confirming claims & deductions that were rejected by the Assessing Officer in computing the income of the assessee under the Income-tax Act, 1961 (hereinafter referred to as the Act) for the Assessment year. The revenue too has come up in appeal objecting to the relief allowed by the CIT (A) for the same assessment year. Because, both the appeals arise from the same order of the CIT (A) and for the same assessment year, the appeals are grouped together and are disposed of by a common order for the sake of convenience.2. The assessee company has raised twenty-four grounds touching various issues but, during the hearing, it had conceded the following grounds as not being insisted upon. They are : ground no. 2 - claim that application software ...

Gokulabai Rajaram Patil Vs. Kantabai Damu Patil

Court: Mumbai

Reported in: (1997)99BOMLR455a

R.M. Lodha, J.1. The original defendant nos. 1, 2 and 3 have preferred this appeal against the judgment and decree passed by the Assistant Judge, Satara on 2.8.1983 affirming the judgment and decree passed by Civil Judge, Junior Division, Karad on 24.3.1981. According to the decree passed by the Courts below, the plaintiff Smt. Kantabai (since deceased) and now represented by Shri Sahebrao, has been held entitled to claim 5/8th share in the suit property and defendant nos. 1, 2 and 4 are entitled to claim 1/Sth share.2. The original plaintiff Smt. Kantabai filed a suit for partition and for separate possession of the property in dispute comprising of agricultural land as well as house property described in the plaint and for separate possession of 2/3rd share in the said property with the future mesne profits. The suit properties are admittedly ancestral properties of Damu Dnyanu, plaintiff s husband who died on 22.6.1940. Damu Dnyanu and original plaintiff Smt. Kantabai had adopted Ra...

Charles Alias William Peter D'Souza Vs. Smt Mary Thomas Pinto and Ors. ...

Court: Mumbai

Reported in: (1997)99BOMLR733a

R.G. Vaidyanatha, J.1. This is defendant's appeal against the judgment and decree dated 13.7.1995 in Short Cause Suit No. 1586 of 1984 on the file of the City Civil Court, Bombay. Heard the learned Counsel for the appellants and the learned Counsel for respondents Nos. 1 to 4. None appeared for respondent No. 5.2. The respondents Nos. 1 to 4 filed a suit in the trial Court against the appellant and the second respondent for certain reliefs in respect of room No. 40 in the second floor of Tardeo Mansion Building No. 1, Bombay. Their case is that deceased Pinto-the husband of the first plaintiff and father of plaintiffs Nos. 2 to 4 was the subtenant of the suit premises. Pinto died on 7th June, 1979. The first defendant, the present appellant, is the son of first plaintiff's sister. The second defendant is a statutory corporation popularly known as the Maharashtra Housing and Area Development Authority. The rent for this room was Rs. 30/- per month. One Bhavanji Ahubhai was the original ...

Shri Gian Singh Nagi Vs. Ramani Steel Industries

Court: Mumbai

Reported in: (1997)99BOMLR626

D.K. Deshmukh, J.1. This is a landlord's petition challenging the order dated 24.7.1996 passed by the Appellate Bench of the Small Causes Court at Bombay, allowing the appeal filed by the respondent-tenant, being Appeal No. 90/1996. The tenant filed the appeal challenging the decree passed by the Judge of the Small Causes Court dated 22.12.1995 in R.A.E. & R. Suit No. 1117/3525/1981.2. R.A.E. &R.; Suit No. 1 117/3525/1981 was filed by the present petitioner-landlord seeking a decree of eviction against the respondent-tenant on the ground that he had committed default in payment of rent. The trial Court decreed the suit holding that the tenant had committed default in payment of the monthly rent. However, the Appellate Court reversed the judgment. The petitioner-plaintiff in the plaint contended that the respondent is his tenant in relation to the suit premises which is Shop No. 4. The plaintiff averred that the tenancy was monthly and the monthly rent was Rs. 145.72. It was further sta...

Darabshaw B. Cursetjees Sons (investments) (P.) Ltd. Vs. Assistant Com ...

Court: Mumbai

Reported in: [1998]64ITD318(Mum)

ORDERPer A. Kalyanasundharam, AM - The assessee, a limited company (hereinafter referred to as DBCSIPL), in this appeal the assessee is aggrieved against the orders of the authorities below who had treated the receipt of Rs. 50 lakhs towards repair and renovation of the building Darabshaw House from three of its tenants that were its sister concerns as income from other sources under the Income-tax Act, 1961 (hereinafter referred to as the Act). The appellant-company had adjusted the contribution so received against the capital cost of the building and on the net amount, had claimed depreciation from its income from letting of building and providing of other services.2. The learned senior advocate Mr. Dastur, described the following as events that transpired from 1974 on and in connection with the said building. The building was initially owned by Darabshaw B. Cursetjees Sons (Bom.) Pvt. Ltd. (hereinafter referred to as DBCSPL), and between 1974 & 1976 it had spent around Rs. 46.50 lak...

Assistant Director of Inspection Vs. Freny Siyavakhsh Anjirbaug and

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. The appeals are by the Department relating to asst. yrs. 1989-90, 1990-91, 1991-92 and 1993-94. The cross-objections are by the assessee, a public charitable trust, for the same years. Out of the four appeals, the first three appeals arise out of the assessment orders passed under s. 143(3) and the fourth appeal arises out of an intimation given to the assessee under s. 143(1)(a). The only question involved in the Departmental appeals is whether the assessee-trust is entitled for exemption under s. 11 of the IT Act.2. The assessee-trust is one of the beneficiary trusts under two trust deeds dt. 8th March, 1972 (a copy of which is provided at pp. 20 to 38 of the paper-book) and 14th October, 1972, which is a supplementary deed of trust to the earlier one (a copy of which is provided at pp. 39 to 44 of the paper-book). The settlor under both the trust deeds is a Parsi women by name Smt. Bai Freny Siyavakhsh Anjirbaug of Bombay. She had settled shares, securities, F.D. receipts and ot...

Shrikant Panachand Shah Vs. Walubai Panachand Shah

Court: Mumbai

Reported in: AIR1997Bom216; 1997(4)BomCR57; (1997)2BOMLR80; 1997(2)MhLj495

1. The original Defendant Shrikant Panachand Shah has preferred this second appeal under Section 100 of the Civil Procedure Code, 1908 against the judgment , Kolhapur on 31-8-1984 whereby he set aside the judgment and decree passed by 3rd Jt. Civil Judge, Junior Division, Kolhapur dated 20 Feb, 1982. 2. Walubai Panachand Shah (for short, Original Plaintiff') filed a suit for mesne profits of the property which had come to her share in the decree for partition. A suit for partition earlier was filed by Vijaya, the daughter of original Plaintiff registered as S.C. Suit No. 109/1971 against her mother Walubai, brother Shrikant (for short, original Defendant') and sister Subhadra. In the said suit a decree for partition was passed on 14th March 1973. The original Plaintiff Walubai and the original Defendant got half share each in the property in question. It appears that execution was levied by original Plaintiff for having her share partitioned by metes and bounds and in that proceeding C...

Carona Sahu Company Ltd. Vs. Mansoor Ahmed Noormiya and ors.

Court: Mumbai

Reported in: (1997)IILLJ1233Bom

1. By this writ petition, Carona Sahu Ltd. seeks to challenge Part 11 Award in Reference IDA 268 of 1984 delivered by Labour Court on February 4,1993. By the impugned Award the Labour Court directed reinstatement of the dismissed employee Mansoor Ahmed in service with 75% back wages and continuity of service from January 10, 1983. At this stage, it ma be mentioned that Part Award is in favour of the Company. Mansoor Ahmed has not challenged Part-1 Award in this writ petition. 2. At the very outset, 1 may point out that broadly the facts of the present writ petition are identical to Writ Petition No. 976 of 1993 and Writ Petition No. 2136 of 1994 which are disposed of by a common Judgment. 3. By chargesheet dated July 22, 1982, the Company alleged that Mansoor Ahmed was allotted work in the first shift on July 19, 20, 21, 1982. At the beginning of the shift, he was found instigating co-workers to resort to go slow and subsequently, he was found indulging in concerted go slow along with ...

Shri Gulab Mahmood Herwade and ors. Vs. the State of Maharashtra and o ...

Court: Mumbai

Reported in: (1997)99BOMLR733

P.D. Upasani, J1. The Petitioners, by this Writ Petition, are challenging the acquisition of their agricultural land bearing Gat No. 567(p) and 663(p), admeasuring 0 hector, 44 ares, and 1 hector, 54 arcs respectively, situated at Village Pattankodoli, Taluka Hatkanangale, District Kolhapur. The land in question was sought to be acquired by the Respondents for public purpose of resettlement of Doodh Ganga Dam Project affected persons.2. The main grievance of the Petitioners, appears to be that their father Mr. Mahmood Hasan Herwade, who owned and possessed the suit lands, died after Notification under Section 4(1) was published, but that, all subsequent acquisition proceedings continued to be in the name of the deceased Mahmood Hasan Herwade only, including the Award which was passed by Respondent No. 2 on 20th of May, 1988 under Section 11 of the Land Acquisition Act, 1894, and the notice under Section 12(2) of the said Act was also issued in the name of the deceased lather.3. Another...

Assistant Director of Inspection (income-tax Exemption) Vs. Freny Siya ...

Court: Mumbai

Reported in: (1998)60TTJ(Mumbai)91

ORDERT. V. RAJGOPALA RAO, PRESIDENT :The appeals are by the Department relating to asst. yrs. 1989-90, 1990-91, 1991-92 and 1993-94. The cross-objections are by the assessee, a public charitable trust, for the same years. Out of the four appeals, the first three appeals arise out of the assessment orders passed under s. 143(3) and the fourth appeal arises out of an intimation given to the assessee under s. 143(1)(a). The only question involved in the Departmental appeals is whether the assessee-trust is entitled for exemption under s. 11 of the IT Act.2. The assessee-trust is one of the beneficiary trusts under two trust deeds dt. 8th March, 1972 (a copy of which is provided at pp. 20 to 38 of the paper-book) and 14th October, 1972, which is a supplementary deed of trust to the earlier one (a copy of which is provided at pp. 39 to 44 of the paper-book). The settlor under both the trust deeds is a Parsi women by name Smt. Bai Freny Siyavakhsh Anjirbaug of Bombay. She had settled shares,...