Court : Mumbai
Decided on : Jun-03-2003
Reported in : I(2004)DMC134
..... court is not to lean to draw the adverse inference that if he was examined he would have given a contrary version. the illustration (g) in section 114 of the evidence act is only a permissible inference and not a necessary inference. unless there are other circumstances also to facilitate the drawing of an adverse inference, it should ..... is not to lean to draw the adverse inference that if he was examined he would have given a contrary version. the illustration (g) in section 114 of the evidence act is only a permissible inference and not a necessary inference. unless there are other circumstances also to facilitate the drawing of an adverse inference, it should ..... on the circumstance of last seen together when the accused has given false information and also denied the incriminating circumstances when he was examined by the court under section 313 of cri.p.c., the apex court has held that false information given by the accused was an additional link in the chain of circumstances completing .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-06-2003
Reported in : 2003(2)ALD(Cri)126; 2003BomCR(Cri)1394
..... being considered. in that affidavit he had stated that the accused had used revolver for committing murder of hiraman and vishnu. this affidavit was used for contradiction under section 145 of the indian evidence act. on being confronted with the statement in the affidavit, vithal has stated that the contents of the affidavit are not correct. this further shows that he has ..... , original accused no. 6, were charged and tried for the offences punishable under sections 147, 148, 302 read with section 149, 302, 307 read with section 149, 326 read with section 149 of the indian penal code, (for short, 'i.p.c.') and under section 25(1)(a) of the indian arms act. the original accused no. 6 was acquitted of all the charges, whereas the .....
Tag this Judgment!Court : DRAT Mumbai
Decided on : Jun-17-2003
Reported in : IV(2004)BC126
..... to acquire about 1600 acres of land for setting up of the aforementioned project and accordingly the government of tamil nadu by invoking urgency clause under section 17 of the land acquisition act, 1884, had issued a notification and acquired 1655 acres of land in chengai-mgr district. the costs of acquisition for the entire 1655 acres of land ..... but they have suddenly appeared before drat in a collateral proceeding, challenging the order passed by the drt. mrl has already got protection by virtue of section 52 of the transfer of property act. their title, if they succeed in the high court suits (provided they pursue those suits diligently, which does not appear to be a case) ..... court, in which question of title and possession with respect to that very piece of land was involved.mr. janak dwarkadas further argued that section 52 of the transfer of property act, 1882 does not put total embargo on transfer made during the pendency of any suit and such a transfer does not become void but only .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-28-2003
Reported in : 2003(3)ARBLR268(Bom); 2003(5)BomCR579; 2004(1)MhLj1112
..... the papers would not arise as it will be open to the petitioners to invoke the jurisdiction of the court competent to entertain the petition, considering section 2(e) of the act of 1996, as issue of limitation would not arise in such a proceeding.considering the findings on the issue of jurisdiction it is not necessary to ..... held in mumbai. the place of arbitration, however, does not confer jurisdiction on the court. that jurisdiction would be considering the definition of court under section 2(e) of the act of 1996. the court therein must mean the principal civil court of original jurisdiction in a district having jurisdiction to decide the question forming the subject matter ..... jurisdiction.' in a.b.c. laminart's case there was an additional issue as to whether such an agreement ousting jurisdiction would be hit by section 28 and 23 of the indian contract act. the apex court referred to the judgment in hakam singh (supra) and approved the ratio of that judgment. the apex court noted that ' .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : May-08-2003
Reported in : (2003)87ITD181(Mum.)
..... worked out on each asset separately. the concept of block of assets came into operation from asst. yr. 1988-89. the term "block of assets" is defined in section 2(11) of the it act. as per the definition as it existed at the relevant time, the "block of assets" means "a group of assets falling within a class of assets, being ..... gains. the ao was, however, of the view that since assessee had claimed depreciation on the said asset in the earlier years, the transaction was hit by section 50 of the act and the profit arising out of the sale of the premises was accordingly taxed as short-term capital gains. the learned cit(a) upheld the order of the ..... allowed from asst. yr. 1986-87 onwards. 4. he failed to appreciate the facts that the asset under review never entered the stock of assets as defined under section 2(11) of the it act 1961." 4. shri v.h. patil, the learned counsel for the assessee, neatly identified the following two issues emanating out of the aforesaid four grounds, to which .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Mar-21-2003
Reported in : (2002)LC6Tri(Mum.)bai
..... 's premises, consisting of freight and insurance, are to form part of the assessable value. the commissioner has reasoned, applying the definition of the "place of removal" in section 4 of the act, after its amendment in 1996 which includes a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Aug-18-2003
Reported in : (2004)(166)ELT106Tri(Mum.)bai
..... passed on this discount to the customers. there would be no justification claiming it as deduction, in the light of the amendment made to clause (b) of sub-section (4) of section 4 of the act in relation to the scope of the term "place of removal." if, on the other hand, the title to the goods is passed on at the depot .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Sep-19-2003
Reported in : (2003)(158)ELT663Tri(Mum.)bai
..... " since separate sale transaction have been entered into with each individual consumer which cannot be considered as a 'class of buyer' in terms of the provisions of section 4 of central excise act, 1944. in such a situation, assessable value can be worked out on the basis of central excise valuation rules, 1975 as done by vasantdada sugar institute, pune ..... the charges raised in the notice. b) considering the grounds, as raised in the notice i.e. whether different prices could be accepted as 'value' under section 4 of the central excise act, 1944 when such removals are on same day to same class of buyers, at sl.no.4 to 6 in this appeal before us, it is found ..... assessment is being sought to be made at the price of rs. 1000/- pmt being the cost of production + other incidental charges. this is totally incorrect as under section 4, once the normal price at which the goods are sold is available, the department cannot reject the normal price merely because it is less than the cost of production .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jul-04-2003
Reported in : (2004)88ITD159(Mum.)
..... to be a member, etc. it is only after the committee is satisfied on these points that it has to admit one to membership. as per section 26 of the mcs act, 1960, no rights of membership to be exercised till due payments are made. it was submitted that a person cannot become a member, unless the application ..... participate in the activities of the society. all the contributors are not the participators. as such, the test of mutuality fails.50. further, with reference to section 110 of the mcs act, it was submitted that the surplus when liquidated, the participators are not the same. non-occupancy charges are levied on the members by the society. the ..... ors. v. state of madhya pradesh and ors. air 1974 mp 59 (fb).7. our attention was invited on the prescription of section 4 of the maharashtra cooperative societies act, 1960 (hereinafter called mcs act). it was stated that the registration was granted to the society consequent upon the compliance of all the conditions.8. shri patil submitted, that .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Sep-09-2003
Reported in : (2004)88ITD188(Mum.)
..... gabriel india ltd. (supra), the hon'ble bombay high court has laid down the following principle: "the power of suo motu revision under sub-section (1) of section 263 of the it act, 1961, is in the nature of supervisory jurisdiction and can be exercised only if the circumstances specified therein exist. two circumstances must exist to enable the ..... by the various pronouncements of jurisdictional high court that a right to obtain conveyance of immovable property is a "capital asset" within the meaning of section 2(14) of the it act, 1961 (act). these pronouncements have been extracted in the following paragraphs by the hon'ble high court in the case of bafna charitable trust v. cit (1998 ..... title, interests or possession in respect of the said flat. (xi) the assessment framed by the ao has been cancelled by the order of cit under section 263 of it act, 1961 and after discussing the facts and various case laws the cit has come to a conclusion that an amount of rs. 21 lakhs received by the .....
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