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Eveready Industries India Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT West Bengal

..... or pack the minimum quantity of specified type of cloth as required by the textile commissioner in directions issued under the cotton textiles (control) order, 1948 and had paid the amount under section 21c(1)(a) and as penalty under the bond was held in reality not as penalty or akin to penalty imposed by way of punishment for breach or infraction of the law or the statutory scheme but was held as a payment in exercise of option conferred upon him by the very law or the scheme. ..... but the payment was really akin to a penalty for committing an act opposed to public policy, a policy that underlay the act, which the act left to the india coffee board to enforce. ..... - (i) invariably storing mic in the tanks, which were, much more than 50% capacity of the tanks, which had been prescribed; (ii) not taking any adequate remedial action to prevent back flow of solution from vgs into rvvh and pvh lines; (iii) not maintaining the temperature of the mic tanks at the preferred temperature of zero degrees celsius but at ambient temperatures, which were much ..... (supra), the assessee contravened the provisions of the foreign exchange (regulation) act to cut down its tosses or to make larger profits while carrying on the business. ..... 's case (supra), the kerala high court was dealing with the compensation paid by the assessee for the injury caused by the elephant employed by it in carrying the togs. .....