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 : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-14-1989
Reported in : (1990)LC342Tri(Delhi)
..... and described as main drive system by the importer requires an import licence and the importer had contravened the provisions of import control order 1955 read with sections 11 and 111(d) of the customs act. but however, he has held that there is no mis-declaration of the goods in the bills of entry. the addl. collector has based his findings .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-13-1989
Reported in : (1990)82CTR(Kar)247; [1990]182ITR235(KAR); [1990]182ITR235(Karn); 1990(3)KarLJ31; [1990]51TAXMAN175(Kar)
..... loan to a shareholder or a payment on his behalf is assessable as dividend thereof so as to be treated as a distributed dividend for the purpose of section 104 of the act. 7. the calcutta high court in moore avenue properties (p.) ltd. v. cit : [1966]59itr466(cal) , on the basis that fictions have to be treated ..... tax on a total income of rs. 6,27,430. the assessee not having distributed any dividends to its shareholders, the income-tax officer initiated proceedings under section 104 of the act and, on that basis, levied an additional income-tax at 25% of the amount disallowed. the assessee appealed unsuccessfully both to the appellate assistant commissioner and ..... ,800 to be distributed and that is too small an amount compared to the paid-up capital of the assesses company and, as such, the provisions of section 104 of the act are inapplicable. 3. the assessee is a trading company in which the public are not substantially interested. for the assessment year 1975-76, the company was .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-13-1989
Reported in : 1990(2)BomCR38; (1990)92BOMLR160
..... have to be gone into by the trial court. all that i mean to state here is that the invoking of sub-clause (ii) of clause (e) of section 2 of the slums act was quite an error. what is contemplated by said clause (ii) is the status of the person in possession which was an admitted or proven status. it is ..... for final hearing mr. shah, the learned advocate appearing for the petitioners, stated that there existed some binding judgment which had thrown light upon the interpretation of section 2(e)(v) of the said act. several adjournments have been taken for production of the said judgment. but no such judgment has been produced till this date. the result is that this court ..... the tribunal has been set out by the learned judge in his judgment. the order runs as follows :-order'ad interim stay of further proceedings under sections 5, 9 and 11 to 15 of the act is granted. issue show cause notice returnable on 19-6-1984 to the respondent as to why stay may not be made absolute and as to .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-13-1989
Reported in : II(1990)ACC359; 1991ACJ177; AIR1991All48
..... do not mean that the limit of the liability with regard to the third party risk becomes unlimited or higher than the statutory liability fixed under sub-section (2) of section 95 of the act. for this purpose a specific agreement has to be arrived at between the owner and the insurance company and separate premium has to be paid on the ..... the policy was a comprehensive and the appellant was liable to pay the compensation. the learned judge had not discussed the evidence on record nor had considered sections 95 and 96 of the act. issue no. 2 was not even happily worded. in paragraph 17 of the written statement, the insurance company had claimed that it was not liable for ..... be rendered meaningless, it was urged that the intention of1991 a11./4 iv g--13the legislature was clear by reading of ss. 95 and 96 of the act. these two sections clearly say that the insurance company is required to indemnify the insured against losses caused to his vehicle or to third party. it does not cover the cases .....
Tag this Judgment!Court : Chennai
Decided on : Dec-13-1989
Reported in : 1991ACJ874; (1994)IIILLJ514Mad
..... brother p.l. veeriah. the third respondent admittedly is the mother of the deceased worker. under section 2(d) of the act, 'dependent' has been defined as follows:'dependent' means any of the following relatives of a deceased workman namely:- (i) a widow, a minor legitimate son, ..... constitution shall not be invoked. hence, this writ petition is not maintainable, as the petitioner has got an alternative remedy by way of an appeal under section 30(c) of the act.2. the petitioner claims to be the paternal uncle of the deceased worker, as according to his affidavit, the deceased worker was the son of his ..... claim of the third respondent herein for payment of compensation as the dependent of the deceased worker. an appeal lies against the said order under section 30(c) of the workmen's compensation act, 1923. the affidavit of the petitioner does not refer to the existence of the statutory remedy by way of appeal; nor does it explain .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-12-1989
Reported in : II(1990)ACC455; 1991ACJ453; ILR1990KAR1493
..... of adjudicating upon claims for compensation in respect of accidents involving amongst others, 'damages to any property' of a third party. in the proviso to sub-section (1) of section 110 of the act, the words used are: 'a claim for compensation in respect of damage to property'. we are of the opinion that the word 'damages' or ..... was highly excessive.9. sri chinnappa, the learned counsel for the respondents, per contra, submitted as follows: the expression 'damages to property' used in section 110 of the act includes not only the actual damage caused to the property, but also loss of income directly arising out of the damage to the property. elaborating his submission ..... tribunal for adjudicating claims for compensation on account of death, bodily injury or damage to property arising from accidents. so far as, a reference to section 110-f of the act barring the jurisdiction of the civil court is concerned, we find that it bars the civil court to entertain any question relating to 'any claim .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-12-1989
Reported in : (1990)84CTR(Guj)232; [1990]184ITR376(Guj)
..... be granted interim relief by which the respondents and particularly respondent no. 7 should be restrained from deducting tax as provided under the provisions of sections 44ac and 206c of the act in short, the effect of the interim relief prayed for would be to stay the operation and implementation of the aforesaid provisions of law. ..... state of orissa or, at any rate, the action of respondent no. 7 deducting income-tax at source as per the provisions contained in sections 44ac and 206c of the act does not take place within the territory of gujarat. respondents nos. 1 to 6 are the union of india and other income-tax authorities. ..... in the petition is to restrain respondent no. 7, orissa forest corporation limited, from recovering the amount of income-tax pursuant to the provisions contained in sections 44ac and 206c of the act. 2. the petitioners purchased tendu leaves from respondent no. 7, orissa forest corporation limited, the principal office of which is situated at bhuvneshwar (orissa .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-12-1989
Reported in : 1990(3)BomCR644; 1991CriLJ410
..... imposing a substantive sentence, his client should be better dealt with under the provisions of probation of offenders act and particularly under section 3 of the said act. section 3 of the said act permits the court to make available the benefit of this section to a person who is convicted of the offence and the punishment wherefor dose not exceed two years. ..... may be an idiot, she may be under the spell of anaesthesia, she may be sleeping, she may be unable to appreciate the significance of the act, nevertheless, the offender is punishable under the section.'6a. sarkar, j. dissented with the majority decision, but the dissent was on other point with which we are not concerned in the present case ..... to or in the presence of a woman is clearly suggestive of sex according to the common notions of mankind that act must fall within the mischief of this section.'bachawat, j. in paragraph 16 observed :'i think that the essence of a woman's modesty is her sex. the modesty of an adult female is writ .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-12-1989
Reported in : 1991ACJ876
Amarjeet Chaudhary, J.1. This appeal is directed against the award of the Motor Accidents Claims Tribunal, Faridabad (for short 'the Tribunal') dated 19.10.1984, who had granted Rs. 2,000/- as funeral expenses of Sharda (deceased) to the claimants though they had prayed for the grant of compensation in the sum of Rs. 40,000/- for the death of their mother. The manner of accident is not in dispute. The Tribunal did not grant any compensation to the claimants on the ground that the deceased was not earning anything. It has come in the evidence that Sharda (deceased) used to help her husband in his day-to-day affairs and also used to supply milk at his tea-stall and render service of routine. Even assuming for the sake of arguments that the deceased was not earning, her earning capacity cannot be ignored. Even minimum monthly earning of a daily wager is Rs. 500/-. In view of the above, the minimum dependency can be taken to be Rs. 300/- p.m. to which the claimants are entitled. The age of...
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