Mumbai Court July 1999 Judgments
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Deputy Commissioner of Vs. Parle Biscuits (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jul-12-1999
Reported in: (2000)74ITD148(Mum.)
1. The only ground raised by the revenue, for assessment year 1988-89, is as under :- "On the facts and in the circumstances of the case and in law, the learned CIT (A) erred in holding that before reducing deduction under section 32AB from the total income the relief under section 80-I should be worked out." 2. Rival contentions have been heard and records perused. The only issue involved in this appeal is relating to the computation of deduction under section 80-I. It is not disputed that the assessee is entitled to deduction under section 80-I. Apart from deduction under section 80-I, the assessee has also claimed deduction under section 32AB. Deduction under section 80-I is permissible at 20% of the profits and gains of the industrial undertaking. In computing the eligible profits for deduction under section 80-I the Assessing Officer first allowed the deduction under section 32AB and thereafter calculated the deduction under section 80-I on the reduced income. The Commissioner of...
Chinnupashabi W/O Hasan Jahagiradar and Others Vs. Fatesingh Shikshan ...
Court: Mumbai
Decided on: Jul-12-1999
Reported in: AIR1999Bom383; 1999(4)ALLMR405; 2000(2)BomCR691
ORDERH.L. Gokhale J.1. Heard Shri Godbole for the appellants and Shri Jamdar for the respondents. One Hasan Jahagirdar was working as a teacher in the school run by the first respondent Education Institution. While working in that school, he was in need of accommodation and hence a room in a students hostel, run by the first respondent institution, was made available to him. The premises consisted of a hall, admeasuring 20' x 16' along with verandah admeasuring 20' x 10'. This Hasan Jahagirdar died on 31st November, 1981. On his death and after passage of some reasonable time, the trustees of the first respondent institution sought the return of the premises. Since the premises were not returned, necessary notices were served and thereafter since the notices were also not honoured, the civil suit bearing No. 120/1983 was filed in the Court of Civil Judge, Jr. Dvn., Akkalkot. That suit came to be decreed on 5th of August, 1994. Being aggrieved by that judgment and decree, first appeal w...
Mahadu Punjaba Dhage and Others Vs. Prabhakar Trimbak Joshi and Others
Court: Mumbai
Decided on: Jul-12-1999
Reported in: 1999(4)ALLMR381; 2000(2)BomCR817
ORDERV.K. Barde, J.1. Heard Shri Kulkarni, learned Advocate for the petitioners and Shri Sapkal, learned Assistant Government Pleader, for respondents Nos. 2 and 3. Respondent No. 1 is absent, though served. 2. Being aggrieved by the order passed by the Additional Commissioner, Aurangabad Division, Aurangabad, dated 16-1-1985, the petitioners have filed this writ petition. 3. Land, Survey No. 57, i.e., Block No. 114, of village Khandala, taluka Vaijapur District Aurangabad, is the service inam land. Respondent No. 1 Prabhakar was the Inamdar of this land and he was expected to render services to Datta Mandir. Prabhakar had leased the land to Punjaba, father of petitioners Nos. 1 and 2 and husband of petitioner No. 3. He filed suit, being Regular Civil Suit No. 105 of 1969, in the Court of the learned Civil Judge, Junior Division, Vaijapur, for recovery of the possession against Punjaba. However, the suit was dismissed on the ground that there was no proper notice as contemplated under ...
Smt. Mehmooda Begum W/O Mohd. Abdul Through G.P.A. Mohd. Abdul Mannan ...
Court: Mumbai
Decided on: Jul-12-1999
Reported in: 1999(4)ALLMR31; 2000(2)BomCR794; 2000(1)MhLj40
ORDERV. K. Barde, J.1. Heard Shri Naik, learned Advocate for the petitioner, Shri Bhapkar, learned Assistant Government Pleader for respondent No. 1; and Shri Borde, learned Advocate for respondent No. 3, respondent No. 2 is served, but had not filed appearance.2. The facts giving rise to this petition are as follows:Land, Survey No. 128 of Taraf Giram, Beed, is service inam land. Respondent No. 3 is the Inamdar. The land was granted for rendering services at the mosque at Sarangpur. The petitioner has contended that she is in possession of the land since 1970 as a tenant. The Inamdar executed a registered lease deed in her favour on 25-10-1972 and leased the land for a period of 17 years. A complaint was made by the Marathwada Wakf Board to the Sub-Divisional Officer, Beed, on 5-5-1962 that the Inamdar was not rendering services to the mosque and, therefore, the mosque was grossly neglected. It was in bad state of repairs. The land, which is granted to the Inamdar, therefore, be attac...
Tukaram Ganpat Thite Vs. the State of Maharashtra
Court: Mumbai
Decided on: Jul-12-1999
Reported in: (1999)101BOMLR498
Vishnu Sahai, J.1. Through this appeal, the appellant challenges the Judgment and Order dated 30.1.1992 passed by the Sessions Judge, Raigad-Alibag in Sessions Case No. 210 of 1990 whereby he has been convicted and sentenced to undergo two years S.I. for offence under Section 307 of the I.P.C.2. In short, the prosecution case runs as under:-The victim Tatyaba P.W. 3 and Sakharam P.W. 7 were the first cousins of the appellant inas much as their fathers and the father of the appellant were real brothers. Tatyaba, Sakharam and the appellant had a real uncle called Putalaji. The appellant's case was that Putalaji had adopted him. In 1957, the appellant had been convicted for an offence under Section 302 of the I.P.C. While he was in prison and undergoing sentence, Putalaji had sold four acres of land to Sakharam. By the time he was released from prison, Putalaji and his wife were no more. On coming out from the prison, the appellant started saying that the land purchased by Sakharam belong...
Flora Cosmetics Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-09-1999
Reported in: (1999)(114)ELT523Tri(Mum.)bai
1. The issue in these three appeals being same, and they are disposed of by this order.2. The appellant requires for the manufacture of its final products various inputs. It places orders upon various persons for supply of these goods. In these cases that we are concerned with, supply was made, not by the person on whom these orders were placed, but by another person on whom that person in turn placed orders for supply of the material to the appellant. The evidence of payment of duty on these inputs received by the appellant consists of the gate passes issued by their manufacturers. The evidence of payment of duty which was actually obtained by the appellant and on which he took credit was subsidiary gate passes i.e., certificates by the jurisdictional Superintendent of Central Excise for part of the consignment based on the gate passes issued by the manufacturer. When each of the inputs was received by the appellant it took credit of the duty paid on them as shown in the subsidiary g...
Gujarat Co-op. Oil Seed Grover Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-09-1999
Reported in: (1999)LC861Tri(Mum.)bai
1. The question for determination in this appeal is whether the appellant was entitled to the benefit of Notification 262/86 with regard to fixed vegetable oil manufactured by it.2. The notification exempts fixed vegetable oil falling under sub-heading 1503.10 of the Tariff duty subject to the following conditions : (i) the processed fixed vegetable oil have been manufactured from extract from the solvent extraction method; (ii) the manufacturer shall maintain records as may be specified by the Assistant Collector regarding manufacture of the processed oil; (iii) the manufacturer shall within the period prescribed by the Assistant Collector produce a certificate from an officer not below the rank of a Deputy Director in the Directorate of Vanaspati, Vegetable Oils and Fats in the Ministry of Food and Civil Supplies to the effect that the processed fixed vegetable oil extracted by the solvent extraction method; (iv) the manufacturer undertakes to pay on demand in respect of processed o...
Commissioner of C. Ex. Vs. Colour Chemicals Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-09-1999
Reported in: (1999)(113)ELT132Tri(Mum.)bai
1. The respondent to this appeal manufactured goods in its factory at Roha. In July 1989, quantities of inputs used for manufacture of finished goods, semi-finished goods formulated out of some inputs and finished products manufactured out of such product, were washed away by flood water and lost. The department issued notice proposing recovery of Modvat credit taken of the duty paid on such inputs, on the ground that they had not been utilized in the manufacture of finished product cleared on payment of duty. The Deputy Collector accepted the contention that credit was not liable to be reversed in respect of the inputs which had been utilized in the manufacture of finished goods but held that the credit of the duty paid on the inputs lying in stock before being utilized in the manufacture, and on inputs which were partially processed in the semifinished goods, was not available. On appeal from this order, the Collector (Appeals) accepted the assessee's contention with regard to the s...
Pure Drinks Pvt. Ltd. Ltd. Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-09-1999
Reported in: (1999)(113)ELT95Tri(Mum.)bai
1. The appeal is against the order of the Collector imposing of penalty under Rule 173Q of 5 lakhs on the appellant and ordering with an option to redeem on payment of fine of two trucks belonging to it.2. The appellant is absent and unrepresented despite notice. We have perused the appeal memorandum and other relevant papers and heard the Departmental Representative.3. The order of the Collector was on a notice issued to the appellant alleging that from 1st May, 1986 to 4th September, 1986 it has cleared the aerated water manufactured by it without payment of duty amounting to Rs. 15 lakhs approximately. The appellant does not question the correctness of the finding on fact. The contention made in the appeal are that the appellant was put to severe financial problem on account of the delay by the department in sanctioning of refund orders of Rs. 63 lakhs and that the action was ordered in his personal capacity by the Deputy Manager, that the local officers of the department were awar...
Orgo Pharm Chemicals Vs. Commissioner of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-09-1999
Reported in: (1999)(113)ELT310Tri(Mum.)bai
1. Appeals taken up for disposal with consent of both sides, after waiving deposit.2. In the common order impugned in these appeals, the Commissioner (Appeals) has dismissed the appeals filed by the importer before him against the order of the Assistant Commissioner on the ground that the duty demanded has not been deposited as required under Section 129E of the Act. He had found that there was no evidence of financial hardship justifying waiver.3. In the stay application which accompanied the appeal, the appellant had asked for waiver of deposit not on the ground of financial hardship (which is not mentioned in the application) but on the ground that it had a good strong prima facie case, since the certificate showing that the end use condition in the Notification 20/93, for want of which the Assistant Commissioner confirmed the demand, was available.4. In these circumstances, we set aside the impugned order and allow the appeals. The Commissioner (Appeals) shall dispose of the stay ...
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