Court : Mumbai
Decided on : Jan-08-2003
Reported in : 2004(1)ALLMR333; 2003(6)BomCR307
P.V. Hardas, J.1. This Court, after hearing the learned Counsel appearing for the petitioners and the learned Government Advocate appearing for the respondents had allowed the petition and rule was made absolute in terms of prayer Clauses (a) and (b) with no order as to costs. The reasons are now being dictated separately.2. The petitioners after undergoing the regular process of selection were offered temporary posts of Junior Technician at the Goa Medical College in the pay scale of Rs. 330-560. In pursuance to the selection of the petitions, the petitioners were appointed as Junior Technicians on ad hoc basis at the Goa Medical College from the date of their joining. Ultimately, with effect from 20th February 1990, the ad hoc appointment of the petitioners came to be regularised. Along with the petitioners, some persons had been appointed as Senior Technicians, who like the petitioners had also been appointed on ad hoc basis and with effect from 20th February, 1990, their services a...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jan-08-2003
Reported in : (2003)81TTJ(Mum.)779
..... of the dispute with the excise authorities, it was dutybound to return to the customers, and it did so. accordingly, in our considered opinion, the provisions of section 41(1) of the act are not applicable.11. in the case of cit v. east asiatic co. india (p) ltd. (supra) before the madras high court, the assessee made ..... of excise duty which was collected from the customers and accordingly, for the reasons given by the ao and the learned cit(a), the provisions of section 41(1) of the act are clearly attracted. he also placed reliance on the judgments relied upon by the learned cit(a).8. we have considered the rival submissions and perused ..... much as it has admittedly and undoubtedly a corresponding liability to refund the amount to its customers in pursuance of the undertaking given to the customer or under section 64a of the contract act and amount refund/adjustment has in fact been made. in support of his contention, he relied upon the following judgments : (b) d.r. desai v. ito .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-07-2003
Reported in : 2003(4)BomCR588
..... animals. it will, therefore, be clear that firstly, destruction of stray dogs does not amount to giving any cruelty to animals as provided by sub-section (3) of section 11 and, secondly, the object of the act and also the object of promotion of animal welfare board is to prevent unnecessary pain and suffering. it is clear, therefore, from the wordings that if ..... and the danger posed and menace caused by the stray dogs requires to be checked by resorting to the provisions of sub-section (3) of section 11 of the prevention of cruelty to animals act and the other provisions of the municipalities act or whether elimination or killing of the stray dogs has to be totally prohibited inspite of the aforesaid provisions.42. therefore .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-07-2003
Reported in : 2003(1)ALLMR846; 2003(2)BomCR7; 2003(161)ELT47(Bom); 2003(2)MhLj532
..... in interfering with the order passed by the collector regarding confiscation of the goods as well as the imposition of penalty. as regards confiscation under section 111(d) of the act the submission of the learned counsel is that since the licences have been cancelled by deputy controller of imports and exports ab initio the collector ..... entry for home consumption upon the import of goods. the importer is required to produce all documents along with the entry made for home consumption. section 47 of the customs act, the custom authorities are required to ascertain that the goods in question are not prohibited and then to make the order for clearance of the ..... view of the aforesaid development, the customs authorities did not process the bill of entry for home consumption. they did not pass any order under section 47 of the customs act. in other words, the customs authorities had decided to withhold the clearance of the said 'polyester filament yarn' imported by the petitioners holding a view .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jan-07-2003
Reported in : (2004)89ITD542(Mum.)
..... assessee for the purpose of business and depreciation has been allowed thereon. it is pointed out by the ld. counsel that analogus provisions are contained in section 22 of the it act. section 22 does not apply to a property occupied by the assessee for the purpose of any business or profession carried on by him. the ld. counsel ..... a certain subject matter, that mater is excluded from the general provision (see p. 499 d-g). sub-clause (iii) of clause (b) sub-section (1) of section 35b of the it act, 1961, contains a specific prohibition on allowance of weighted deduction on expenditure incurred on carriage of goods to their destination outside india and on insurance of such ..... on performance of any service outside india in connection with or incidental to the contract for supply of gods outside india." 15. the provisions of section 3(ea) of wt act may be considered in the light of the abovementioned binding decisions of the hon'ble supreme court and hon'ble bombay high court. it cannot be .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jan-03-2003
Reported in : (2004)91ITD34(Mum.)
..... business activity of the assessee; that since the setting up of the t.a.f. is in pursuance of the general guidelines laid down in section 9 of the idbi act, which section authorizes the assessee to carry 0on various activities of promotional nature, it cannot be claimed that the setting up of the t.a.f. was ..... a part hereof. this statement reveals that thew t.f.a. has been set up and is being utilized for dischaging the statutory obligations sanctioned by section 9 of the idbi act, in the form of the business activities of the assessee. evidently these activities include the giving of assistance to various agencies. as per this statement, ..... incurred wholly and exclusively in furtherance of this business and for no other object; that hence, this expenditure is allowable under section 37(1) of the income-tax act: that under section 9(1) of the idbi act, the assessee is entitled to provide technical (legal, marketing) and administrative assistance to any industrial concern or any person for .....
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