Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Apr-17-2006
Reported in : (2007)105ITD86(Mum.)
..... the assessee incurred total expenditure of rs. 7,08,51,925. 1/10th of the above expenditure was claimed during the present assessment year under section 35d(ii) of the it act. it was claimed before the assessing officer that the deduction is allowable as the aforesaid expenditure was in connection with the extention of the assessee's ..... business of providing technical and industrial consultancy on the basis of computers and of undertaking electronic data processing was an industrial company within the meaning of section 2(7)(c) of the finance act, 1981.the id. counsel also drew support from the supreme court judgment in the case of bangalore water supply & sewerage board v. a. ..... by the assessing officer. if the assessee has already been allowed deduction of 1/10th of the eligible expenditure prior to commencement of business, under section 35d(1)(i) of the it act, such deduction at 1/10th of the expenditure has to be allowed for a period of 10 years.it is claimed that the deduction of .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-13-2006
Reported in : 2006(5)BomCR256; 2006(5)MhLj817
..... wants to i totally evade all control by any authority for the construction activities undertaken by him. for assailing action of the municipal i corporation under section 53 of the act he i states that the trust and not corporation was the planning authority, but does not approach the trust for obtaining permission for construction. he ..... bench of this court was considering the question of delegation of powers of the government under hyderabad abolition of inams and cash grants act (1954). section 2-a(2) of the said act provides for appeal to the state government against the orders of authorised officer. there is no reference to the power of the state ..... area in question, there was no question of obtaining permission of nagpur municipal corporation under mrtp act. consequently there is no violation of section 52, and no occasion for the corporation to act under section 53 of the mrtp act.41. for this purpose the learned counsel for the petitioner took me to the definitions of the planning .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-12-2006
Reported in : 2006(3)BomCR705
..... establishments entitled to a performance licence differently, even though they constitute two distinct classes, would be discriminatory as also arbitrary, considering the object of the act. section 33a and consequently section 33b have, therefore, to be held to be void being violative of article 14 of the constitution of india. 53. the challenge under article ..... be sustained? for the purpose of considering the same let us consider the various definitions which are involved. under the provisions of the bombay police act, 1951.section 2(5a) 'eating house' means any place to which the public are admitted, and where any kind of food or drink is supplied for ..... commissioner of police, district magistrates or other officers, being licensing authorities under the rules framed in exercise of the powers of sub-section (1) of section 33 of the bombay police act, 1951 have granted licences for holding dance performance in the area under their respective charges in the state. the object of granting .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-12-2006
Reported in : AIR2006Bom342; 2006(4)ALLMR539; 2006(4)BomCR210; 2006(3)MhLj772
..... to the claim of the husband for divorce on the ground of cruelty, desertion and schizophrenia, the marriage between the parties being itself void under section read with section 5(v) of the hindu marriage act.33. the only aspect that remains to be considered is the contention of the wife that she would be entitled to remain and reside in ..... the party propounding it. what is the burden of proof and how the burden of proof of a given fact is to be discharged under sections 101, 102 and 103 of the indian evidence act is thus:section 101 - burden of proof - whoever desires any court to give judgment as to any legal right or liability dependent on the existence of ..... are accordingly filed by both the husband and the wife.6. it would be apt to first consider the decree of nullity claimed by the husband under section 11 of the hindu marriage act. the relationship of the parties is admitted. they come from a common ancestor one moroba who had one son laxman and one daughter champubai. the husband .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-12-2006
Reported in : IV(2006)ACC674
H.L. Gokhale, J.1. Heard Mr. Madon, Senior Advocate in support of this petition. Mr. Vidyarthi appears for the respondent Nos. 1 and 2. The petitioners seek to challenge the communication dated 18th May, 2004 from the respondent Nos. 1 and 2 rejecting the insurance claim made by petitioners on account of the fire which is said to have occurred at their factory on 19th August, 2003. The petitioners are supposed to be having a factory at the Industrial Estate Area on Kalyan-Bhivandi Road in District Thane and it is their case that the factory and the stock were covered under the insurance policy with the first respondent. They lodged their claim for the loss of raw material and finished goods to the tune of Rs. 2.23 crores and the plant and machinery to the tune of Rs. 23.34 lakh.2. The respondents have rejected this claim by their impugned letter dated 18th May, 2004. The rejection letter gave three major reasons, which were as follows:(a) The petitioners claim a loss of 222 Mts. of Sul...
Tag this Judgment!Court : Mumbai
Decided on : Apr-05-2006
Reported in : 2006(4)ALLMR204; 2006(4)BomCR258; 2006(3)MhLj700
..... premises without written permission of the landlord unlawfully and their occupation of the premises, at the relevant time, was unauthorised within the meaning of section 2(g) of the act. we find absolutely no substance in the contentions advanced by the learned counsel for the parties so as to cause interference in the concurrent ..... evicting unauthorised occupants including a person whose tenancy is terminated or a subtenancy. 7. at this stage, the definition of an 'unauthorized occupation' under section 2(g) of the act will have to be seen. the definition reads thus: unauthorised occupation', in relation to any public premises, means the occupation by any person of ..... opportunity of being heard to the petitioners and respondent no. 2, ordered their eviction holding that they both are 'unauthorised occupants' as defined under section 2(g) of the act and awarded damages for unauthorised occupation of the premises vide his judgment and order dated 29-9- 1993. 3. feeling aggrieved by the order .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-05-2006
Reported in : 2006(4)BomCR60; [2006]131CompCas614(Bom)
..... have to be related only to a run on the bank or existence of court proceedings and actions because they are sought to be stayed under sub-section (2) of section 45 of the act. in the present case, there were no such proceedings and, therefore, the action as directed could not be resorted. (iii) mr.salve, on ..... again or renew. he submitted that one meaning of reconstruction is re-organising the capital or the rights of the shareholders or creditors etc. as under section 394 of the companies act. in our view, reconstruction certainly means strengthening the bank concerned. however, in the instant case, in view of the facts narrated earlier, and failure ..... action. as described, all efforts to persuade the current owners to improve the situation have failed. hence this application for imposing moratorium under sub-section (1) of section 45 of the banking regulation act, 1949 in respect of the ganesh bank of kurundwad ltd. is being made. 3. the events leading to the current situation are described .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-05-2006
Reported in : 2006(4)ALLMR213; 2006(3)BomCR544
..... although it is respondent no. 2 who had proposed the amendments, it is respondent no. 1 who ultimately is the authority in terms of section 124 read with section 132 of major port trust act, 1963, to frame the necessary regulations/rules for the appointment for the post of chief medical officer and other posts. the petitioner's ..... in between the words 'analogous post' and 'with five years' as has already been noticed, and therefore, no appointments could be made in the light of section 124 of the major port trust act, 1963, unless the regulation was approved with the words 'or' after the words 'analogous post' and before the words 'with five years regular service' ..... amendment with word 'or' in between the words 'analogous posts' and 'with five years' and the regulation carrying out the amendment in terms of section 124 of the major port trust act, 1963, dated 25.06.2001 was published on the gazette on the same date, the relevant portion reads as follows: in case of promotion/transfer .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-05-2006
Reported in : 2006(202)ELT411(Bom)
..... cannot be held liable. 8. in our view, the tribunal manifestly erred in holding so. the tribunal failed to consider the two relevant sections viz. section 30 and section 148 of the customs act, 1962 and also overlooked and ignored the material facts, particularly the stand of m/s.patvolk before the assistant commissioner of customs that they ..... all the penalties and confiscations. accepting the submissions of the appellants in this context would defeat the purpose of incorporation of sub-section (2) of section 148 of the act and make the working of the act impractical. such an interpretation would be detrimental both to the carrier, the person-in-charge on the one hand and the ..... goods mentioned in the less charge demand notice dated 5.1.93, which was legal and well within the period of six months as prescribed under section 28 of the customs act, 1962, ought to have been issued by the commissioner instead of assistant commissioner2. mr.a.s.rao, counsel for the revenue submits that the .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-05-2006
Reported in : 2006(6)BomCR339; 2006(44)MhLj75
..... and having reached to such conclusion it was not proper on his part to hold that corporation was under an obligation to issue notice under section 260 and/or 478 of the bpmc act. firstly, it is to be mentioned that the plaintiff has categorically stated that when he purchased the property he made inquiry with the ..... is whether in the facts and circumstances of the case, the municipal corporation can demolish the suit premises or any part thereof without notice under section 260 and/or 478 of the bpmc act. my answer is in the negative for the following reasons.11. it is not in dispute that the plaintiff has purchased the property from ..... municipal corporation filed its written statement at exhibit 27 and contended that the suit is bad for want of notice under section 487 of the bombay provincial municipal corporation act, 1949 (hereafter referred to as the bpmc act). the defendant further contended that none of their officer had given any threat to plaintiff as alleged and when their office .....
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