Mumbai Court December 2007 Judgments

Naiknavare Chemicals Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2008)10STR490

1. We have heard both sides on the application for waiver of pre-deposit of service tax of Rs. 11,94,581/-and. education cess of Rs. 7348/- confirmed against the applicant on the ground that they were rendering management consultancy services to Naiknavare Associate by receipt of Royalty and receiving rent and salary and wages of staff and managing director of the applicants who were loaned to M/s. Naiknavare Associates, and penalty of amount equal for the service tax, and Rs. 1000/- in terms of Section 77 of the Finance Act and Rs. 12 lakhs under Section 78 of the Finance Act, 1994.2. We find that a strong prima facie case for total waiver has been made out as regard's reimbursement of salary and wages, in the light of the Tribunal's decision in Basti Sugar Mills 2007 (7) S.T.R. 431 holding that the taking over of management of a mill is not covered under the head 'management consultancy' and therefore, no services were being rendered by Basti Sugar Mills as management consultant. Ho...

The Dy. Commissioner of Income Tax Vs. Mds Switchgear Limited [Now

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. These are seven appeals by the department and seven Cross objections by the assessee. The appeals of the department and the assessee are disposed off year wise. We will take first the appeal of the department.2.1. In this appeal the department is objecting in holding by CIT(A) that the assessment being reopened Under Section 147 is on the basis of mere change of opinion and therefore is bad in law thereby quashing the assessment proceedings.2.2. Briefly stated facts of the case are that the original assessment was completed on 29/03/93. Thereafter, assessment was reopened by issuing notice Under Section 148 on 29/03/01. Thereafter, assessment was completed Under Section 143(3) read with Section 147/148. The assessee raised legal ground before CIT(A) by which it was contended that since original assessment was completed on 29/03/93, issuance of notice Under Section 148 is bad in law as the assessment had been reopened beyond period of limitation prescribed by the law. A ground was a...

Bhaskar S/O Eknathrao Shinde Vs. the State of Maharashtra, Through Sec ...

Court: Mumbai

Reported in: 2008(2)ALLMR214; 2008(4)MhLj534

N.V. Dabholkar, J.1. The Petitioner, who claims to be founder/ sugar-cane producer member of Respondent No. 3-sugar factory, by this petition, challenges the order passed by Respondent No. 2, rejecting the objections to the voters' list and particularly by fixing cut off date as 30.6.2004 (in fact, 31.12.2004). We may reproduce the prayer clauses, by which the petitioner has sought substantive relief, which read as under;(B). To issue writ of certiorari, or any appropriate writ or direction in the like nature, the order dated 31/8/2007 and the final voters list published on 12/10/2007, may kindly be quashed and set aside.' (C). To issue writ of mandamus or any other appropriate writ or direction in the like nature, the respondent No. 2 may kindly be directed to publish fresh voters list as on 30/6/2006.2. Respondent No. 3 is a specified cooperative society within the meaning of Section 73G(1)(v) of the Maharashtra Cooperative Societies Act, 1960 (henceforth, referred to as ' the MCS Ac...

Skyline Caterers (P.) Ltd. Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. The only issue arising in this appeal relates to the disallowance of depreciation of Rs. 3,79,688.2. Brief facts giving rise to this appeal are these: The assessee is 100 per cent subsidiary of M/s. Radhakrishna Hospitality Services Ltd. (RHSL). It is engaged in the business of providing catering, house-keeping and allied services to Hindustan Lever Limited (HLL). At this stage, it may be mentioned that such catering business was earlier carried on by Mr. Rui Smith, proprietor of M/s. Skyline Caterers. The agreement was entered into between the assessee and Mr. Rui Smith on 16-8-2000 for taking over the catering contract of M/s. Skyline Caterers with HLL with effect from 1-9-2000 against a consideration of Rs. 27 lakhs. Mr. Rui Smith had been carrying on such business for the last 30 years. The amount so paid by the assessee was reflected in its Balance Sheet as Goodwill, on which depreciation at the rate 25 per cent was claimed treating the same as intangible asset. In the course ...

Glenmark Laboratories Ltd. Vs. the Dy. Comm. of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2008)116TTJ(Mum.)131

1. This is an appeal by the assessee against the order of the CIT(A) relating to assessment year 2002-03.2 The assessee is objecting in holding that DEPB/DFRC income will not form part of business income for the purpose of computing deduction Under Section 80HHC of the Act.3 Briefly stated facts of the case are that the assessee is engaged in the business of export of Generic Pharmaceuticals, Formulations etc.During the year the assessee had carried out trading exports. The assessee has claimed deduction Under Section 80HHC amounting to Rs. 76,80,735/-. The same was computed taking into consideration the DEPB income amounting to Rs. 1,21,91,643/-. The A.O did not consider DEPB income as eligible for deduction Under Section 80HHC of the Act.Further, after reducing the DEPB there was a loss and considering decision of Hon'ble Supreme Court in the case of 1pca Laboratories (266 ITR 52), the deduction Under Section 80HHC was disallowed. The assessee filed an appeal before the CIT(A), whic...

Commissioner of Central Excise Vs. Ajanta Universal Fabrics Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2008)(126)ECC261

1. This appeal is filed by the revenue against the order in appeal No.P-II/BKS/31/2007 dated 9.3.2007 which has set aside the penalty imposed on the respondent.2. Considered the submissions made by both sides and perused the records. The Commissioner (Appeals) while setting aside the penalty imposed under Section 11AC of the Central Excise Act, 1944 held as under: The appellants in their submissions have stated that these case laws are not applicable as in the present case the appellants have themselves paid the duty and not on detection by the department. There is sufficient force in the stand taken by the appellants. It appears that the appellants had written a letter dated 12.6.2004 to the Assistant Commissioner, Satara Division informing him that they had debited the amounts in June 2004 on their own. The adjudicating authority in the Order-in-Original has stated that the appellants debited the amount on pointing out by the Superintendent. However there is no evidence adduced by t...

Brigadiar Harjit Singh Son of Late Shri Inder Singh Vs. Rangmahal thea ...

Court: Mumbai

Reported in: 2008(1)ALLMR794; 2008(2)BomCR166; 2008(2)MhLj362

J.H. Bhatia, J.1. Being aggrieved by dismissal of his application under Section 13A(1) of the Bombay Rents, Hotel and Lodging House Rates (Control) Act, 1947 (for brief, 'Bombay Rent Act'), the applicant has preferred the present Revision Application. 2. To state in brief, the dispute pertains to the flat No. 30, on the 7th floor of Punam Apartments in Poonam Co-operative Housing Society Limited situated at 67, Nepean Sea Road, Bombay.l The flat consists of three bedrooms, hall, kitchen and a servant room. The flat originally belonged to one Gurumukh Nihal Singh who died in December, 1969 leaving behind son Prahlad Singh and four daughters, viz. Harbans, Surjeet, Tej Khanna and Satwant. Son Prahlad had half share in the said flat while each of the four daughters had 1/8th share. Prahlad transferred his half share in favour of his two sisters Harbans and Tej Khanna and thus share of each of these two sisters became 3/8th in the flat. Harbans transferred her share to Tej Khanna and thus ...

Shree Ambika Construction Company, a Firm Registered Under the Indian ...

Court: Mumbai

Reported in: 2008(2)BomCR94; (2008)110BOMLR328; 2008(3)MhLj214

C.L. Pangarkar, J.1. This first appeal is preferred by Ambika construction Company - a Contractor with Indian Railways. The appeal is preferred by the said appellant being aggrieved by the modification of award by the District Judge, which was passed by the Arbitrators. 2. The facts are as follows The appellant is a reputed contractor and it undertakes the Government contracts. In the past, the appellant had successfully completed the various civil construction works of the Indian Railways. The Indian Railways had floated a Tender for the work regarding recapping of bridge No. 52 at KM 1064/10-11 between Samnapur and Charegaon Stations on Gondia-Jabalpur Section. The value of the said contract was Rs. 5,08,878.95. The time stipulated for completion of work was of eight months commencing from 24/11/1987. There was, therefore, an agreement between the appellant and the South Eastern Railway with regard to this work. The contract consisted of reciprocal promise to be performed by each par...

Sarda Education Trust, Through Its Secretary, Anjangaon Surji Vs. Muku ...

Court: Mumbai

Reported in: 2008(2)BomCR114; 2008(2)MhLj395

R.C. Chavan, J.1. This appeal by landlords is directed against judgment of the learned Single Judge of this Court allowing Writ Petition No. 2090 of 1989 and remanding the proceedings under Section 19(1)(d) of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958 (hereinafter referred to as .Tenancy Act.) for fresh adjudication at the lowest level of Tahsildar, Anjangaon. 2. The appellant Sarda Education Trust owns field Survey No. 19 of village Wadali, Tahsil : Daryapur, District : Amravati. Out of 12.20 acres of land in this survey number which was in possession of tenant Sitaram he surrendered 8.20 acres in favour of the appellant/ trust by deed of relinquishment on 17.07.1970 and retained for himself as a tenant the remaining 4 acres of the land. According to the appellant, in the year 1977-78 he inducted respondent No. 1 Mukund as a sub-tenant. Sitaram expired and respondent No. 2 Prakash is his legal representative. 3. The appellant trust which has been granted ex...

Kotak Mahindra Bank Ltd. Vs. Mr. Bharat S. Dahanukar and ors.

Court: Mumbai

Reported in: III(2008)BC605; 2008(2)BomCR118

B.H. Marlapalle, J.1. Pursuant to the order passed on 29/9/2007 this appeal has been heard along with Criminal Application No. 2263 of 2006 filed for seeking leave to appeal under Section 378(4) of Cr.P.C. R. & P. has been perused and the appeal arises from an order of acquittal passed by the learned Metropolitan Magistrate, 12th Court, Bandra against accused nos.3 and 5 on 23/2/2006 in C.C. No. 480/SS/2005 (Old C.C. No. 316/S/1997) filed under Section 138 of the Negotiable Instruments Act, 1881 (for short 'the Act'). By the said order the learned Metropolitan Magistrate was pleased to allow the complaint partly and accused nos.1 and 2 have been convicted and sentenced under Section 138 read with Section 141 of the Act. Thus the scope of the appeal is only for consideration against accused nos.3 and 5 who have been acquitted.2. Six cheques with the following particulars were issued by the accused No. 1 - company in favour of the complainant - company:Sr. No. Cheque No. Payable Date Amo...