Court : Mumbai
Decided on : Jun-23-2006
Reported in : [2006]9SOT322(NULL)
..... has consistently taken the view that the matter is required to be restored to the file of the assessing officer for fresh computation of interest chargeable under section 234a of the act only for the period for which it was possible for the assessee to file the income-tax return and in the light of tribunal in the case ..... or benefit being reasonable and not disproportionately high - no details of expenses actually incurred need be asked for the purpose of granting exemption under section 4(3)(vi) of 1922 act.the exemption under section 4(3)(vi) in respect of any special allowance or benefit will be available from the assessment year 1955-56 only to the extent of ..... connection with the duties of an office or employment of profit;the allowance or benefit should not be in the nature of a perquisite as defined under section 17(2) of the act;the exemption of allowance is restricted to the extent to which such expenses are actually incurred for that purpose;the allowance should be to meet ordinary .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-22-2006
Reported in : 2006(6)ALLMR702; 2006(5)BomCR55; 2006(44)MhLj201
..... . this later law, therefore, provides a more effective and impartial forum for decision of such disputes and to that extent, eclipses the jurisdiction under section 3(7)(f) of the management act.16. thus, it is clear that an elaborate and more comprehensive scheme in the matter of termination, dismissal etc. of employees of private school ..... were joined as a party-respondent before the school tribunal. during pendency of the said appeal, the respondent no. 3 filed another appeal under section 3(7)(f) of the management act before the director of education challenging the termination order dt. 10-4-1989. he did not join the petitioner or its chief executive officer as ..... that extent. therefore, it is held that the director did not have jurisdiction to decide the appeal filed by the present respondent no. 3 under section 3(7)(f) of the management act, 1976. consequentially, the order dt. 23-4-1990 is found to be without jurisdiction. the same is accordingly quashed and set aside. the petition .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-22-2006
Reported in : AIR2006Bom327; 2006(6)MhLj110
..... is brought in question by the defendant before the appellate court. the appellate court in such circumstance is the same court as contemplated under sub-section (1) of section 28 of the act of 1963. the appellate court can certainly extend the time for depositing the purchase money in case just and sufficient grounds are raised. the ..... air1994sc1699 , wherein, it is observed:6. shri nambiar, learned counsel appearing for the respondent, contended that the meaning of the word same suit in section 28(1) of the act should not be construed to be the original court in which the decree was made. therefore, the application would lie for extension of time, or for ..... of contracts' and chapter-iv is titled as 'rescission of contracts'. the defendant did not file an application seeking rescission of contract. section 12 and section 28 of the specific relief act ought to have been considered separately. application for extension of time has to be filed in the same suit i.e. the suit entertained .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-20-2006
Reported in : [2009]313ITR123(Bom)
..... of this court and the questions of law reproduced herein below be answered accordingly.(a) the substantial question of law arising in these appeals is regarding the correct interpretation of section 80hhc on the export of overseas exhibition/broadcasting rights of cinematographic films ?(b) whether licences for exhibition/broadcasting rights of cinematographic films is export of merchandise/goods, therefore, eligible for ..... deduction under section 80hhc?4. considering the joint prayer made by the parties to the appeals, the questions of law framed in all these appeals are answered in favour of the assessee and .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-19-2006
Reported in : 2006(5)BomCR604; 2006(6)MhLj353
..... the court was of the view that a decree for eviction has to be passed.5. the suit for eviction was instituted prior to the amendment of section 12. section 12(3) of the act, at the material time, read as follows:12(3)(a) where the rent is payable by the month and there is no dispute regarding the amount of ..... petitioners, it has been submitted that the entire approach of the appellate bench is flawed inasmuch as the appellate bench proceeded on the basis that it was section 12(3)(a) of the act that would be the governing provision. there is merit in the submission that the judgment of the appellate bench of the court of small causes is ..... reversed the judgment of the trial court. in so far as the question of service is concerned, the appellate bench held that there is a presumption under section 27 of the general clauses act that postal packet which is sent by registered post has been delivered. thereafter, the burden was cast upon the tenant to rebut the presumption. the third defendant .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-16-2006
Reported in : 2006(4)BomCR645; 2006(5)MhLj266
..... will facilitate in reducing the disputes between the parties. 12. in the result, we hold that, (a) sugar is an agricultural produce as defined under section 2(1)(a) of the act and the act is applicable for the marketing of sugar, cashew nuts, refined oil and dry fruits etc. within the market area of the respondent no. 1-committee. ..... the director, marketing on 4/12/1990 partly modifying the earlier notification dated 18/10/1988 and by a further notification dated 13/8/1992 issued under section 5 of the act new bombay was notified as the principal market by superseding the earlier notification dated 18/10/1988. on or about 8/12/1989 the state government had ..... of sugar, edible oils and dry fruits etc. within the market area of the respondent no. 1. by another notification dated 18/10/1988 issued under section 5 of the act, the director, marketing declared dana bunder/masjid bunder as the principal market area with effect from 1/1/1991 till further orders in respect of notified commodities .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-16-2006
Reported in : 2006(4)BomCR592; 2006(5)MhLj789
..... only the premises of the petitioners as admittedly the respondent no. 1 has not established any other collection centres or subsidiary markets by exercising powers under section and section 30a of the act. we are, therefore, of the considered view that the respondent no. 1-committee has no powers to cause recovery of supervision charges from the ..... it is contended by the market committee that on account of the manufacturers/suppliers not having obtained the licence for trading in the market area under section of the act it has no control on the supplies made by the petitioners in the bombay market and more so when the names of such buyers were not ..... the manufacturers/suppliers. the respondent-market committee on the other hand has taken a plea that the manufacturer/seller, includes trader and, therefore, under section 31(3) of the act it is empowered to recover the market fees as well as supervision charges from the manufacturers/sellers, like the petitioners. in addition, the committee has .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-16-2006
Reported in : 2006(4)BomCR517; [2006(111)FLR204]; (2007)ILLJ88Bom; 2006(5)MhLj314
..... then even though he is a casual worker it is necessary to comply with the provisions of sec. 25f of the said act. he has placed reliance on a case uttar pradesh state electricity board v/s. rajesh kumar reported in (2003) 12 scc 548. however, the facts ..... particular from certificate issued by bharat sanchar nigam it is clear that respondent worked in the said department for 240 days continuously and as such notice under section 25f of i.d. act was necessary and as admittedly the same was not given the learned single judge was right in passing the said order.9. from the evidence of ..... question arises, whether in the facts and circumstances of this case it was obligatory on the part of the employer to comply with the provisions of section 25f of the industrial disputes act. 13. shri bapat, learned advocate for the respondent worker strenuously argued before us that once it is proved that worker had worked for 240 days continuously .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jun-16-2006
Reported in : (2007)105ITD414(Mum.)
..... had not been considered specifically in that order, i am of the view that hon'ble court would have taken a different decision had this proviso to section 211(1) of it. act been brought to their attention. in my view, provisions of the statute are clear, unambiguous and unequivocal and advance-tax is defined under the income-tax statute ..... the order of the learned commissioner of income-tax (appeals) on the following ground: the cit(a) has erred in confirming the levy of interest under section 234a of the income-tax act, 1961 from july 2000 to november 2000 of rs. 64,207/- without considering the self assessment tax of rs. 8,30,000/- paid on 30. ..... terms of the statutory definition assigned to it under sub-section (1) of section 2 of the income-tax act.6. sub-section (1) of section 2 of the income-tax act defines "advance tax" to mean "advance tax payable in accordance with the provisions of chapter xviii-c". section 211 of the said act provides for the instalments of advance tax and due dates .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-14-2006
Reported in : 2006(5)MhLj671
..... no doubt, its exercise has certain limitations, but that is an altogether different subject.conclusion is, therefore, inevitable that an application or petition under section 482 simpliciter or section 482 read with article 227 or article 227 simpliciter does lie but its exercise is restricted to rate and exceptional cases. in exercise of those ..... court has entertained the petitions under section 482 of criminal procedure code and quashed and order of issuance or process.4. in zandu pharmaceuticals works ltd. and ors. v. mh. sharaful haque and ors. : ..... court's decision in adalat prasad and subramanium sethuraman (supra) nowhere expressed that the petition under article 227 of the constitution of india and/or under section 482 of criminal procedure code against the order of issuance of process, is barred or not maintainable. on the contrary in both these cases also, the apex .....
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