Court : Mumbai
Decided on : Mar-31-2006
Reported in : 2006(4)ALLMR246; 2006(5)BomCR925; 2006(3)MhLj637
..... court as also nagpur high court and orissa high court have noted that revision application was filed against a decree passed in suit under section 6 of the specific relief act and proceeded to entertain the same. it means that in those cases the court assumed that such revision application was available in law. ..... rejecting the preliminary objection raised on behalf of the respondent about maintainability of the revision application against a decree passed in a suit under section 6 of the specific relief act. i am in agreement with the legal position stated in the three reported decisions which are pressed into service before me of the karnataka ..... . viswanatha chetty and ors. which specifically dealt with the similar objection about the maintainability of revision against the decree passed in the suit under section 6 of the specific relief act. that objection has been negatived in paragraph 10 of this decision, while relying on the decision reported in air 1953 pepsu 188 and : air1965mad122 .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-31-2006
Reported in : 2009[13]STR101
..... stage itself.4. the tribunal is a final fact finding body on the question of facts and the appeal lies to the high court under section 35g of the central excise act, 1944 on the substantial question of law only. in the circumstances, the tribunal has to go into all the issues of the facts and ..... in toto instead of concluding that he could in the alternative impose penalty under rule 173q, even though the adjudicating authority had penalized the appellant primarily under section 11ac.9.6 without prejudice to the above, commissioner (appeals) has erred in imposing penalty under rule 173q without, specifying as to which of the sub ..... erred in imposing penalty under rule 173q on the ground that even though the impugned order-in-original sought to penalize the appellant under section 11ac read with rule 173q and consequently even though section 11ac was not applicable, penalty nonetheless could be imposed under rule 173q. appellant respectfully submits that commissioner (appeals) has failed to .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-31-2006
Reported in : 2006CriLJ3423
..... the case by ashti police station and remanded to magisterial custody in special case no. 14 of 1999 for having committed the offence punishable under section 3(1)(x) of atrocities act, apart from other offences under indian penal code and was an undertrial prisoner along with co-accused and till he died in the general hospital ..... a special case no. 14 of 1999 pending on the file of 2nd additional sessions judge, wardha, for an offence punishable under section 3(1)(x) of scheduled caste & scheduled tribes (prevention of atrocities) act, 1989. at the time of admission, the prisoner was medically examined by medical officer shri s. s. gavali who found no ..... submitted that the state has not conducted itself in any negligent manner so as to deprive the petitioner's son proper medical attention. the jail authorities have promptly acted and prisoner was immediately rushed to hospital but unfortunately he died in the general hospital, wardha and therefore, the petition deserves to be dismissed.11. in .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-31-2006
Reported in : 2006(5)BomCR717; (2006)IIILLJ463Bom; 2006(4)MhLj407
..... whether any question arises, whether the scheme applies to any class of unprotected workers or employers in order to refer the matter to the state government under section 5 of the mathadi act. section 5 reads as under:5. if any question arises whether any scheme applies to any class of unprotected workers or employers, the matter shall be referred ..... establishment over which he has no ultimate control or the affairs of which are not entrusted to him, he would be a contractor within the meaning of section 2(2) of the act and not an employer who engages an unprotected worker by or through a contractor in the scheduled employment. it will, therefore, be apparent that even a ..... the work is carried out does not constitute an establishment, then the issue will arise as to whether any dispute is required to be referred to under section 5 of the mathadi act.8. with the above, we may firstly refer to the judgments referred to by the learned counsel in support of his contention. a reference was made .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Mar-31-2006
Reported in : (2006)103TTJ(Mum.)517
..... deduction shall be made in respect of any expenditure incurred by the assessee in relation to income which does not form part of the total income under the it act.section 14a provides for disallowance of expenditure in relation to income which does not form part of the total income. it is assessee's own total income that ..... it cannot be allowed against any other income because borrowed capital was not utilised for earning any other income. this is what is the scheme of act even without section 14a. the argument of the learned counsel for assessee that firm is taxed and therefore income coming into the hands of the partner is also claimed to ..... assessable business income of the appellant, firstly on account of the firm's recurring losses and secondly in view of the exemption of share income under section 10(2a) of the it act. therefore, the argument that interest should be allowed against business income does not carry conviction it being without force. therefore, the claim of interest payment .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Mar-31-2006
Reported in : (2006)102ITD311(Mum.)
..... profits determined after the date of distribution or payment. whatever judgments were referred before us, they all relates to the pre-amendment periods i.e., i.t. act, 1922 in which section 2(6a) deals with the accumulated profit and accumulated profit was defined through series of judgments of the apex court and various high courts. but, to nullify the ..... v. murugappan62 itr 382 and cit v. pk. badiani 76 itr 369 similar view was taken by the respective high courts. sub-clause (e) of section 2(6a) of 1922 act was amended in 1956 so as to include for the purpose of that sub-clause, current profits and amended sub-clause referred to accumulated profits immediately before its ..... and/or substantially reduced. b. addition of rs. 1,76,40,000/- in respect of alleged unexplained cash credits of various parties by invoking the provisions of section 68 of income tax act, 1961. 3. on the facts and in the circumstances of the case the learned cit (a) erred in facts and in law in confirming addition of rs .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-29-2006
Reported in : 2006(33)PTC79(Bom)
..... plaintiffs are not entitled to the action of passing off.7. insofar as the copyright is concerned, the learned counsel for the defendants has submitted that under section 29 of the copyright act the copyright registration is valid only for the period of 60 years. in the present case the plaintiffs have registered its copyright in the year 1921. the ..... while doing so i have held as under:14. the next contention which has been advanced by the learned counsel for the defendant is based on section 29 of the copy right act which inter alia prescribes that the registration is valid only for a period of 60 years from the date of the next calender year after the date ..... defendants from using the word 'lion' in their domain name.6. on the other hand, the learned counsel for the defendants has contended that under section 27(2) of the trade marks act the plaintiffs are entitled to injunction in respect of passing off only in respect of those goods which are supposed to have been passed off by the .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-29-2006
Reported in : AIR2006Bom256; 2006(3)ALLMR668; 2006(3)BomCR613; 2006(4)MhLj387
..... appeal is not preferred. 9. the order passed by the sub-divisional officer / deputy collector, panvel, would show that due to absence of notification under section 35(1) of the forests act it was declared that the land in question cannot be treated as private forest. this approach of the sub-divisional officer / deputy collector, panvel, is itself ..... no appeal preferred by respondent no.2, the revision should not have been entertained by the honourable minister. he further contended that the notification under section 35(1) of the forests act has not been issued and as such the land in question cannot be treated as a private forest. lastly, it is urged that atleast 2 ..... heard learned counsel for the parties and have perused the relevant documents available on record. there is no dispute about the fact that a notice under section 35(3) of the forests act was issued on 24th january, 1961. it appears that the previous owner, namely, shri narayan govind shete was duly served with the copy of the .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-29-2006
Reported in : 2006(4)ALLMR690; 2006(3)MhLj646
..... from any of the parties and can fix a time for receiving the same. the tribunal also tried to trace such power in its favour under section 11 of the industrial disputes act. the tribunal relied upon judgment of the apex court in the case of grindlays bank ltd. v. central government industrial tribunal 1978 lln 110 ..... and observed that section 11(1) of the industrial disputes act confers plenary power on the tribunal to adopt such procedure as it may think fit to serve the ends of justice. the tribunal, thus, ..... contradictory and inconsistent pleadings cannot be permitted. he further submits that the tribunal has committed an error in enlarging the scope of section 11(1) of the industrial disputes act. in his submission, the said section cannot be construed to empower the industrial tribunal to introduce a procedure which is not recognised by law. he sought to place .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Mar-29-2006
Reported in : (2006)101TTJ(Mum.)1109
..... -98. the appeal is directed against the order passed by the cit(a)-ii at mumbai on 21st jan., 2003 and arises out of the assessment completed under section 143(3) of the it act, 1961.2. we heard shri a.k. singh, the learned departmental representative appearing for the revenue and shri f.b. andhyarujma, the learned senior counsel for the respondent ..... , it would not be possible for any company to invest in the shares of another company and to dispose of the investment subsequently, without inviting the wrath of explanation to section 73. the delhi bench of the tribunal in the case of aman portfolio (p) ltd. v. dy. cit (2005) 92 ttj (del) 351 : (2005) 92 itd 324 (del) has held ..... that the provisions contained in the explanation to section 73 could be invoked only where a device is adopted by an assessee company to reduce its taxable income. in the present case, there is no such case as the .....
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