Mumbai Court October 2005 Judgments

Associated Bearing Co. Ltd. Vs. Commissioner of Income Tax

Court: Mumbai

Reported in: (2006)205CTR(Bom)150; [2006]286ITR341(Bom)

A.S. Aguiar, J.1. The following questions of law arising out of ITA Nos. 888, 889 and 890/Bom/1982 in RA Nos. 2162, 2259 and 2260/Bom/1984 for the asst. yrs. 1978-79, 1979-80 and 1980-81, have been referred to This court under Section 256(1) of the IT Act by the Tribunal:(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in directing the ITO to allow investment allowance on calculators for asst, yr. 1979-80 and factory cleaning machines for asst. yr. 1980-81?(2) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee-company was entitled to claim investment allowance on Rs. 1,39,85,955 at Rs. 34,96,489 for the asst. yr. 1978-79 and on Rs. 1,16,46,083 at Rs. 29,11,521 for the asst, yr. 1980-81 which was the actual cost to the assessee as at the date of purchase without taking into account the variations in the liability of the assessee on account of fluctuations in exchange rate and ...

Commissioner of Income-tax Vs. Aesthetic Builders P. Ltd.

Court: Mumbai

Reported in: (2006)203CTR(Bom)434; [2006]283ITR283(Bom)

V.C. Daga, J.1. This is a reference to this Court for opinion under Section 256(1) of the Income-tax Act, 1961 ('the Act' for short), at the instance of the Revenue arising out of the order of the Tribunal dated August 10, 1988 in relation to the assessment year 1980-81. The question referred is as under :Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that interest under Section 217 was not leviable for failure to revise the statement of income under Section 209A(4), ignoring the clear provisions of Section 209A(1) to the effect that statement of advance tax is required to be sent if the current income is likely to exceed Rs. 2,500 in company cases, as per Section 208(2)?Facts :2. The essential facts found by the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal are as under :An assessment in the case of the respondent-assessee for the assessment year 1978-79 was completed on a total income of Rs. 16,79,938,...

Commissioner of Central Excise Vs. Hawkins Cookers Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Heard both sides. The issue in this appeal filed by the Revenue is classification of parts of pressure cooker namely brass vent/weights.The Respondents have claimed the classification and the Commissioner of Central Excise (Appeals) have held under Heading 7418, while the Revenue is claiming the same to be under Heading 7419 as other articles of (copper).2. On reading the 4 digit heading of 74.18 we find that articles and parts of kitchen articles would be covered under Heading 74.18 if made of brass. On reading the HSN Notes, we find no merits in the case of Revenue as urged. We would cover the classification of parts made of brass which would be used in an article of kitchen or household as pressure cookers in this case, to be classifiable under Heading 74.18, even if articles is pressure cooker, in this case, is classified under Chapter 73/76 being made of Stainless steel/Aluminium.3. In this view of the matter, the appeal of the Revenue is rejected and Commissioner of Central E...

Harpar Pharmaceuticals (P) Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The appellants are engaged in the manufacture of P & P medicines and room air fresheners in the form of 'Aerosol spray'. They claim exemption of the Central excise duty based on their claim that their factory was set up in a Gram Panchayat area. Certain air fresheners cleared by them were having in addition to their brand names, were having the word like injection Traxol' (Ceftriaxone) and logo of Cachet Pharmaceuticals. These words and logos were the brand names of M/s Cachet Pharmaceuticals Ltd. In addition to these words and logos, the aerosol containers were also having a slogan printed "not for sale".Such aerosol cans were cleared by the appellants to M/s. Cachet Pharmaceuticals Ltd., and other such Pharmaceutical Companies bearing their specific brand names as intended for free distribution to the medical practioners and other persons for advertising the P & P medicine with the brand name affixed on the aerosol. The lower authorities have denied the exemption by holdi...

Express Hotels Pvt. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2006)2STR367

1. The stay application arises out of the order of the Commissioner of Central Excise & Customs, Vadodara. In the impugned order, the Commissioner demanded service tax of Rs. 3,01,858.37 and imposed various penalties under Sections 76,77,78 of Chapter V of the Finance Act, 1994. The Commissioner held that the service provided by the applicant fall under the service "Convention services" whereas, the applicant claims that these services are defined under "Mandap Keeper".The applicant relies on circular dated 09.07.2001 wherein, it is clarified as to what these two services constitute for the purpose of levy of service tax. The circular also clarifies that if a service provider is already registered as a Mandap Keper and paying service tax, he is not liable to pay service tax again under the category of convention service. The ld. Advocate argued that larger period of limitation is not invocable as the Department was aware of the nature of service provided by him and such services a...

Shemaroo Video P. Ltd. and ors. Vs. Movie Tee Vee Enterprises and ors.

Court: Mumbai

Reported in: 2006(1)ALLMR37; 2005(6)BomCR485

S.U. Kamdar, J.1. The present notice of motion is taken out in the suit preferred by the plaintiff for a declaration that the defendant has no right, title and interest nor any licence to exploit or exhibit in any manner films known as 'Karz' and 'Hero', nor any right to sell or distribute the aforesaid movies in CD and DVD formats. A further order is sought by way of permanent injunction restraining the defendants from infringing the copy rights of the plaintiff vested in them under the agreement dated 20.9.2002 inrespect of the aforesaid two movies. In nutshell the facts of the present case are briefly enumerated as under : 2. The plaintiff No. 1 is a company inter-alia carrying on business in exploiting the films in the form of VCD's (Video Compact Disc), DVD's (Digital Versatile Discs) and tapes and distribute and sell for exhibiting the same. The plaintiff No. 2 is a company who is inter-alia carrying on business of a purchaser of Hindi movies and the plaintiff No. 2 is the produc...

Nariman Point Association and anr. Vs. Union of India (Uoi) and ors.

Court: Mumbai

Reported in: AIR2006Bom50; 2005(4)ALLMR549; 2005(6)BomCR535; 2006(1)MhLj523

D.Y. Chandrachud, J.1. The Petitioners in these proceedings under Article 226 of the Constitution had instituted before this Court, a Writ Petition in December 2001 in the public interest to challenge the sanction granted for a project which involved the construction of a multistoreyed car parking facility together with a commercial complex at Nariman Point, Mumbai. The earlier petition filed by the Petitioners was disposed of by a judgment and order of a Division Bench of this Court consisting of the Hon'ble the Chief Justice, Mr. Justice C.K. Thakker (as His Lordship then was) and one of us (D. Y. Chandrachud, J.). The aforesaid decision in Nariman Point Association v. State of Maharashtra was delivered on 14th February 2003 and is reported in : 2003(5)BomCR273 . This Court came to the conclusion that there was no merit in the challenge to the project raised before the Court. This Court held that the dominant purpose of the reservation of the land for a multi storeyed car parking fac...

Adnan Bilal Mulla Vs. the State of Maharashtra

Court: Mumbai

Reported in: (2005)107BOMLR1046; 2006CriLJ564; 2006(1)MhLj572

Ranjana Desai, J.1. Admit. Respondent waives service. By consent of the parties taken up for hearing forthwith.2. The appellant along with others is being tried in POTA Special Case No. 2/03 in the Special Court constituted under The Prevention of Terrorism Act, 2002 ('POTA' for short).3. In this case the appellant accused preferred application for certain reliefs. The application preferred by the appellant is M. A. No. 26/05. The application contained following prayers:a) To restrain the Prosecution from proceeding with a joint trial in respect of Mulund Bomb Blast offence i.e. DCB, CID C.R. No. 21/03, the Vile Parle Bomb Blast i.e. C.R. No. 09/03 and the Bombay Central Bomb Blast i.e. C.R. No. 124/02 i.e. 59/03.b) To direct the Respondents/Prosecution to take comply with the necessary pre-trial formalities in order to separately proceed in respect of Mulund Blast vide C.R. No. 21/03. Vile Parle Blast vide C.R. No. 09/03 and Mumbai Central Blast vice C.R. No. 59/03.c) To stay framing ...

Nandlal Vitthaldas and Co. and anr. Vs. Agricultural Produce Market Co ...

Court: Mumbai

Reported in: 2006(1)ALLMR607; 2006(1)MhLj128

A.H. Joshi, J. 1. Rule. Rule is made returnable forthwith by consent of parties.2. Petitioner had challenged the order passed below Exhibit 14 in Special Civil Suit No. 20 of 2003. The order impugned has been delivered relying on reported judgment of this Court in Iridium India Telecom Ltd. v. Motorola Inc., : 2004(2)BomCR530 .3. Heard parties at length. Perused certified record of case and the copy of roznama which is tendered at the time of hearing of which xerox copy is retained on record.4. It reveals that summons for settlement of issues was served on the defendant present petitioner and defendant appeared; on 21st August, 2003.5. Upon appearance, the defendant Nos. 1 and 2 filed an application for grant of time to file written statement which was granted and the case was posted on 8th October, 2003. Time so granted was again extended up to 12th November, 2003, when the defendants filed application (Exh. 12) praying for dismissal of suit in view of the provisions contained in Sect...

State of Maharashtra Vs. Dnyaneshwar S/O Pandurang Bhokare

Court: Mumbai

Reported in: 2006(1)MhLj849

R.C. Chavan, J.1. Taking exception to the respondent's acquittal for offences punishable under Section 376 of the Penal Code and Sections 3(1)(xi), 3(1)(xii) and 3(2)(v) of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 recorded by the learned Special Judge, Amravati, the State has preferred this appeal.2. Facts, which led to prosecution of the respondent, are as under :3. The respondent, upper caste - Hindu, is resident of Village Deori-Nipani, within the jurisdiction of Police Station Walgaon. One Varsha Chandrabhan Meshram, a young girl, aged 14 years, belonging to the Scheduled Caste, also hails from the same Village. On 20-9-1994, at about 8 p.m., Varsha had gone to public water tap to fetch water. Accused Dnyaneshwar was waiting for her in a lane. He dragged her and pressed her lips to prevent her from shouting. Near the house of one Dattak, he removed her inner wear and raped her. Her father was shouting for her and hence the accused and the prose...