Court : Mumbai
Reported in : [1974]97ITR213(Bom)
..... in the alternative he pointed out that in a sense the transfers were in the nature of cross transactions and in view of the circuitous way that was adopted to effect those transactions the motive could possibly be to avoid the tax liability under section 16 (3) of the act and if either of these could be the motive for selling the shares at lesser ..... of consideration in the transfer deed was received by the transferors; on the other had, since the transfers were between close relations the object could be to make a gift of the shares to the transferees or having regard to the circuitous method adopted for effecting cross-transfers the object could be avoidance of liability under section 16 (3) of the act. .....
Tag this Judgment!Court : Mumbai
Reported in : (1912)14BOMLR471
..... 27th august 1908 a summons was issued by the acting chief justice and served on the appellant, calling on him t to appear and show cause why an attachment should not issue against him for contempt of the circuit court of the protectorate in causing wright to be illegally arrested-in gross contempt and defiance of the refusal of the judge of the said court on the 22nd august 1908, to issue a warrant for the arrest of wright.9. ..... on the 6th may 1908 the appellant, acting professionally for one michael huggins, commenced an action in the circuit court of the protectorate wherein the plaintiff huggins, which was a native railway pointsman in service of the sierra leont government, sued one george wright, who was a foreman platelayer in the same employ, for damages .....
Tag this Judgment!Court : Mumbai
Reported in : (1878)ILR2Bom457
..... obstruction delayed for four hours in conveying his coals, and could, on the road which had been stopped by the defendant, perform the journey with coals three times a day, but not so after by the circuitous route. ..... ;, by a circuitous and inconvenient way,' lord kenyon, c.j. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1966Bom70; (1965)67BOMLR234
..... . i do not think that the chain fo was causations is in any way circuitous or tortuous is in the suggested by mr ..... ., defence of india, we have to take resource to a claim of the long and circuitous causation .....
Tag this Judgment!Court : Mumbai
Reported in : 1987(2)BomCR100; 1987(14)ECC36; 1988(38)ELT271(Bom)
..... just as a genuine litigation with all the requirements of making out a prima facie case being available on the face of the record cannot be short-circuited at the inception by embarking on an onerous obligation of appreciation as is done in the full dressed trial, equally a litigating which on the basis of the material as it stands in the context of these guidelines deserves to the discouraged, cannot be allowed to continue in the ..... to complete the circuit on fact, only a few features need be mentioned at this stage which are prominently reflected in the complaint. .....
Tag this Judgment!Court : Mumbai
Reported in : [1972]85ITR385(Bom)
..... court reiterated the principle of kothari's case, and proceeded to state the law thus : 'therefore if the transfers are interconnected and are parts of the same transaction in such a way that if can be said that the circuitous method was adopted as device to evade the implications of the section, the case will fall within the section. in c. m. ..... kothari, the supreme court laid down a similar principle at page 111 : 'if the two transfers are interconnected and are parts of the same transaction in such a way that it can be said that the circuitous method had been adopted as a device to evade implications of this section, the case will fall within the section. .....
Tag this Judgment!Court : Mumbai
Reported in : (1967)69BOMLR326; 1967MhLJ694
..... but this shews that if this fund was hers she did not intend to exclude it from the operation of the bequest of her residuary estate.referring to the earlier decision in circuit v. ..... 358):.in circuit v. .....
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Reported in : 1986(2)BomCR721; 1986(24)ELT449(Bom)
..... as observed by the supreme court in dunlop's case (supra), allowing the present writ petition would be short circuiting the procedure established by law, namely, that of statutory appeals. ..... state of orissa : [1983]142itr663(sc) , repeated the admonition that article 226 is not meant to short circuit or circumvent statutory procedures. .....
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Reported in : 1994(2)BomCR687
..... paragraph 7.2 says that if it is found that there had been in fact spurt for reasons unknown or there is a reasonable doubt as to the possible faults on the metering circuit or the subscribers' equipment or a reasonable doubt exists about the possibility of some mischief, the competent officer may grant suitable rebate. ..... the relevant part of the circular is as follows : '4.1 (a) the subscriber, his family, friends and employees having used std and not being conscious of the extent to which they have used it, or (b) a fault in the metering circuit, or some transient fault in the system and (c) possible deliberate mischief by other subscribers in league with our staff'. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1955Bom182; (1954)56BOMLR994; ILR1955Bom42
..... charges for the supply of electrical energy with effect from 1-5-1950.by the notice the consumers were informed that for lights and fans there would be levied a charge of annas 8 per unit & for heating circuits and refrigeration a charge would be made at the rate of annas 5 per unit. ..... of 'connected load' was also intimated to be levied from every consumer of energy used for light and fans and for heating circuits and refrigeration.some of the consumers paid the additional standing charge of rs. .....
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