Court : Mumbai
Reported in : [1975]101ITR292(Bom)
S.K. Desai, J.1. The petitioner before us is the Tata Iron & Steel Co. Ltd. and the petitioner will hereinafter be referred to as 'the company' for the sake of brevity. The 1st respondent is the Income-tax Officer, Companies Circle I(2), Bombay, concerned with the 'assessment of the company and will hereinafter be referred to as 'the Income-tax Officer' for the sake of brevity. The 2nd respondent is the Union of India. 2. Before adverting to the respective contentions it will be necessary to set out briefly the facts which are not in dispute. The company has its registered office in Bombay and has in its employment about 56,000 employees. It is the agreed position that the company keeps its accounts on the mercantile system of accounting. The accounting year of the company is the financial year. Up to and including the assessment year 1971-72, the company had claimed and was granted deduction in respect of its liability for gratuity to its employees on the basis of actual payments made...
Tag this Judgment!Court : Mumbai
Reported in : 1999(4)ALLMR683; 2000(1)BomCR670; (2000)2BOMLR891
ORDERS.B. Mhase, J.1. This Court by order dated 20-12-1988, while admitting the Civil Revision Application, has directed that the Civil Revision Application to be heard along with Writ Petition No. 1692 of 1988. In view of this order both these matters are listed together for final hearing. The parties in both the proceedings are same and the subject-matter of immovable property involved is also the same. However, both the proceedings arise in between the parties from the different proceedings, namely, writ petition arises from the proceedings under section 29 of the Bombay Tenancy and Agricultural Lands Act filed by the respondents against the original landlord in which the petitioners also participated at a later stage and the order for delivery of the possession have been passed in favour of respondents upto the Maharashtra Revenue Tribunal in Revision Petition No. MRT/AH-V-3/88, decided on 14th September, 1988 and the said order is under challenge in the writ petition.2. The Civil ...
Tag this Judgment!Court : Mumbai
Reported in : (1981)83BOMLR423; (1981)IILLJ393Bom
1. This is an appeal filed by the original defendants against the order passed by the City Civil Court, Bombay granting injunction in terms of prayer cl. (a) of the Notice of Motion taken out by the plaintiffs-respondents.2. The plaintiffs, the Filmalaya Pvt. Ltd. which is a private limited company, filed a suit against the defendants mainly for an injunction restraining defendants, their agents and members from acting upon the directions issued by the defendants, No. 1 the Federation and incorporated in the letter dated May 3, 1980. According to the plaintiffs the first defendants, which is a Federation and the second defendant which is a trade union are registered under the Indian Trade Unions Act, 1926. In the course of the plaintiffs' business the Filmalaya studio was hired to various producers of the films and the plaintiffs used to give facilities such as sound recording, cameras, setting and lighting and for that purpose the plaintiffs had employed several workmen. By a letter d...
Tag this Judgment!Court : Mumbai
Reported in : [1983]140ITR73(Bom); [1982]9TAXMAN79(Bom)
..... the amount was in the nature of capital expenditure.9. it has to be borne in mind that under the agreement between the assessee before us and the coal mines labour housing board the agreement was to remain in force for a period of 15 years only and hence the assessee would not have a legal right to allow ..... also the sewers, drains, fences, paths, etc., connected, with the said tenements. the rules relating to the allotment of the tenements to the labour employed in the coal mining industry are also appended to the said agreement. we also find an appended copy of the agreement to the signed by the allottee.4. it was further provided by the ..... and staff at the colliery. it would appear that an agreement dated november 18, 1966, was excited between the assessee-company and the coal mines labour housing board (hereinafter referred to as 'the board') constituted under the coal mines labour welfare fund act, 1947. a copy of the said agreement is annex. a to statement of case. the agreement was to .....
Tag this Judgment!Court : Mumbai
Reported in : [2001(91)FLR536]; 2002(1)MhLj824
D.Y. Chandrachud, J. 1. On 25th December, 1999, an agreement was entered into between the petitioner and the respondent under Section 44(1) of the Bombay Industrial Relations Act, 1946 ('the BIR Act'). The Respondent is a representative Union of employees engaged in the Cotton Textile Industry for the local area of Greater Bombay under the provisions of the Act. The agreement between the parties commenced with a recital to the effect that the petitioner had been facing serious financial difficulties since 1998 due to a recession in demand coupled with the unavailability of finance. On 20th December, 1999, the petitioner had issued a notice of change under Section 42(1) of the BIR Act by which it had intended to discontinue the working of several departments situated in the Textile Mill of the petitioner situated at Lower Parel, Mumbai. Clause 1 of the agreement provides that the petitioner shall rationalise the employment strength at the unit at Lower Parel by offering a scheme of Volu...
Tag this Judgment!Court : Mumbai
Reported in : 2007(5)ALLMR17; 2007(3)ARBLR321(Bom); 2007(4)BomCR500
..... was observed that an arbitrator is a judge appointed by the parties and as such the award passed by him is not to be lightly interfered with. 23. in bharat coking coal ltd. v. annapurna construction : air2003sc3660 , this court held that there is distinction between error within jurisdiction and error in excess of jurisdiction. the role of the arbitrator is to arbitrate ..... admissible, or on principles of construction which the law does not countenance, there is error in law which may be ground for setting aside the award. 20. in rajasthan state mines and minerals ltd. v. eastern engineering enterprises and anr. : air1999sc3627 , this court after considering several decisions on the point, held that if an arbitrator has acted arbitrarily, irrationally, capriciously or .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(1)BomCR501
..... the rules will be treated as if enacted in the act. to elaborate his contention, he relied upon following rulings of the hon'ble supreme court (1) chief inspector of mines and anr. v. karam chand thapar etc : (1961)iillj146sc , (2) state of kerala v. k.m. charia abdulla & co. : [1965]1scr601 ; (3) state of mysore v. h. sanjaviah : [1967]2scr673 .....
Tag this Judgment!Court : Mumbai
Reported in : 2004(4)MhLj596
A.S. Oka, J.1. The facts of these six Writ Petitions are similar and, therefore, the Petitions are decided by common Judgment. The Writ Petitions arise out of the Complaints filed by the respondent No. 1 in these Petitions before the Labour Court, Nagpur under Section 28 read with Section 7 arid item I of Schedule IV of the Maharashtra Recognition of Trade Unions and Unfair Labour Practices Act, 1971 (hereinafter referred to as the Act of 1971). The petitioners challenged the Judgments and Orders of the Labour Court by filing Revision Applications before the Industrial Court at Nagpur. The Industrial Court at Nagpur dismissed the said Revision Applications preferred by the petitioners by a common Judgment and Order. The said Judgments and Orders are impugned in these Petitions. For the sake of convenience the facts in Writ Petition No. 10/95 are considered for the purpose of the Judgment.2. It is the case of the respondent No. 1 that the State Government constructed a Dam on the River ...
Tag this Judgment!Court : Mumbai
Reported in : (1981)22CTR(Bom)41; [1981]128ITR87(Bom); [1980]4TAXMAN381(Bom)
..... in raja bahadur kamakshya narain singh of ramgarh v. cit [1943] 11 itr 513 . in that case, the assessee had leased for 999 years the underground coal mining rights of certain lands. in return the lessees were to pay to the assessee a sum by way of salami or premium and an annual sum as royalty computed ..... at a certain rate per ton on the amount of coal raised and coke manufactured, subject always to a minimum annual sum. the question was whether these were payments received on capital account or by way of income. the privy ..... ii in the seventh schedule; to the constitution of india 'local government, that is to say, the constitution and powers of municipal corporations, improvement trusts, district boards, mining settlement authorities and other local authorities for the purpose of local self-government or village administration ' is an exclusively state subject. the power conferred upon state govts. to .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(1)BomCR112
..... furnished in the proforma prescribed by bsl.8. price variation:(i) price variation on account of pig iron and b. p. hard coke would be allowed on the basis of prices fixed by j. p. c. or the coal controller as the case may be subject to documentary evidence. for this purpose, the base price should be taken as prevailing on 6 ..... , leave with pay, provident fund and employees state insurance contribution.for every mould 16 tonnes capacity, 24 tonnes of pig iron grade iii (high manganese) and 5 tonnes of hard coke would be needed.10. delivery : delivery as confirmed in your letter no. ...g dated 29th october, 73 shall be adhered to, which is reproduced bellow:delivery for the 400 nos .....
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