Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Dec-14-1989
Reported in : (1990)32ITD645(Mum.)
..... in cit v. oricon (p.) ltd. [1989] 176 itr 407 in claim of investment allowance upheld in the case of the assessee engaged in construction activity, as the relevant finance act referred to manufacture or production of an article or a thing not excepted in the eleventh schedule in the assessee's own case where the court had held that the ..... claim of investment allowance. this is because the provisions governing the grant of investment allowance as contained in section 32a of the i.t. act cannot be regarded as in pari materia with the definition of industrial company as available in the annual finance act. investment allowance is available to an assessee in regard to the cost of assets used in an industrial ..... 1. this is a departmental appeal against the order of the cit(a) granting investment allowance under section 32a of the i.t. act to the assessee. it is contended on behalf of the department that the findings of the cit(a) are not correct. it is an admitted fact that the assessee is .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-20-1989
Reported in : 1991(2)BomCR690; 1991(1)MhLj463
..... to accept the offer and execute the sale-deed for which a period of three month's from the date of the offer is given in sub-section (2) of section 43 of the tenancy act. if the landlord refuses or fails to accept the offer, the tenant can move the tribunal for fixation of the purchase price which has to be ..... manner; to narrate; to recite; to aver, allege, or declare; to settle'.6. the question, however, to be considered is in the context of the scheme of section 43 of the tenancy act, what meaning should be attributed to the said expression. it is well-settled, according - to the canons of construction, that any word or - expression used in the statute ..... the petitioner tenant has preferred the instant writ petition in this court.3. the only question which arises for consideration in the instant writ petition is whether section 43 of the tenancy act requires an offer of purchase to be made in writing by the tenant to the landlord. in order to consider the said question, a brief reference to .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-21-1989
Reported in : (1990)92BOMLR114
..... all secondary schools; and rule 6 in particular contemplated standards v to vii and standards viii to xi as different standards of the secondary school. section 2(u) of the new act which defines 'school' also refers to the two divisions of the secondary schools as middle secondary and higher secondary schools and not as middle school ..... by the respondent society.19. in our judgement, the school run by the respondent society falls within the ambit of 'existing school' as defined in section 2(1) of the new act. our reasons for this conclusion are that under the old rules which, as the preamble shows, were applicable to secondary schools, colleges and other educational ..... to cases where the intention is to open a new school. shri kakodkar, in this context, invited our attention to the definition of 'school' in section 2(u) of the new act to show that under the definition of 'school', a school could be a pre-primary school, primary school, middle secondary school, secondary school and so .....
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