Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Dec-31-1983
Reported in : (1984)8ITD245(Mum.)
..... (p.) ltd. [1983] 144 itr 12 to mean 'merchandise, that is, article for sale'. their lordships were construing the definition section of 'industrial company' in the finance act, 1966, in section 2(7)(d). the definition requires a company to manufacture or process goods--an expression in substance the same as manufacture or production of article ..... or thing in section 32a of the 1961 act. so, whatever may be the nature of the article or thing, it must be ..... works done by the assessee-company in taking photocopies of documents for its clients and that this would not amount to a manufacturing activity contemplated by section 32a of the act. he, therefore, submitted that the commissioner (appeals) erred in directing the ito to allow investment allowance to the assessee-company as claimed by .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-26-1983
Reported in : [1986]17ITD430(Mum)
..... , on this account also the case of the assessee had not within the provisions of section 209a (4).6. we have considered the submission and arguments advanced by both the parties.7. section 209a was introduced by the finance act, 1978 with effect from 1-6-1978. under sub-section (1) liability to pay the tax is fastened on every person if his current income ..... is likely to exceed the amount specified under section 208(2). therefore, if an assessee estimates that his current income .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-20-1983
Reported in : 1984(17)ELT244(Bom)
..... capacity as merchant exporter against export of goods.2. on february 7, 1977, the ministry of finance, department of revenue and banking, issued a notification in exercise of the powers under section 25 of the customs act exempting nylon filament yarn and polyester filament yarn imported into india from whole of duty of customs ..... behalf of the petitioner, submitted that the initiation of the proceedings by the assistant collector of customs by issue of the impugned notice under section 28 of the customs act, 1962 is without jurisdiction. the learned counsel urged that the notice does not set out any reasons which led the officer to the conclusion ..... leviable thereon which is specified under the first schedule to the customs tariff act. the notification requires the importer to comply with certain .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-15-1983
Reported in : [1985]58CompCas113(Bom); 1984MhLJ586
..... the said award was liable to be set aside, the court had to arrive at one or the other conclusions set out in s. 30 of the indian arbitration act. the said section provides as follows :'30. an award shall not be set aside except on one or more of the following grounds, namely : (a) that an arbitrator or umpire has misconducted ..... the petitioner would be entitled to no relief on this judge's summons.10. mr. bhatt next invited attention to the ruling in the case of gupta v. shiv general finance (p) ltd. : 12(1976)dlt49 . in that case, it was observed that merely because there is an article in the in the articles of association of the company to the ..... read on the exercise of the power would be that nexus must exist between the order that may be passed thereunder and the object sought to be achieved by those sections, and that beyond this limitation which arises by necessary implication, it would be difficult even to read any other restriction or limitation on the exercise of the court's power .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-15-1983
Reported in : 1984(1)BomCR520; 1984MhLJ215
..... can notes anything that is injurious or obnoxious either to the community or to the members thereon. in the context of clause (c) of sub-section (1) of section 13 of the act, emphasis is on the conduct of the tenant which is either by itself a nuisance or amounts to annoyance. the terms suggests behaviour and has relations ..... the learned counsel is fallacious. in is not only a continuing nuisance or annoyance that can be in issue under that provision. the language employed by section 13(1)(c) of the act clearly shows that it has a reference to the conduct which may be past, present or continuing. the words used are 'has been guilty of conduct ..... control act, 1947 (hereinafter referred to as 'the act') by the trial court and that decree has been affirmed by the appeal court. the petitioner-tenant questions that decree in this writ petition.2. the landlords, who are the respondents, are the purchasers of this property. they became owners by reason of their purchase on december 26, 1968. the .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-09-1983
Reported in : (1984)39CTR(Bom)251; [1985]153ITR824(Bom); [1984]17TAXMAN135(Bom)
..... ito took the view that the said amount was a trading receipt and, therefore, liable to tax. the petitioner thereupon by letter dated october 12, 1978, requested the finance minister, government of india, to give appropriate directions to the ito, but respondent no. 1 informed the petitioner by letter dated december 15, 1978 that the board is ..... to intervene in the matter. the petitioner thereupon entered into lengthy correspondence with respondent no. 1 requesting for approval under s. 80-o of the i.t. act to an agreement for supply of technical know-how as mentioned in an application dated august 3, 1973. the petitioner was informed that the application for approval under s ..... directed to consider the application for approval of the agreement to supply know-how to enables the petitioner to claim relief under s. 80-o. of the i.t. act.5. on behalf of the respondents, return dated august 12, 1981, sworm by jaspalsingh, ito, is filed to resist the reliefs sought by the petitioner. shri joshi, .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-09-1983
Reported in : [1984(48)FLR187]; [1982]135ITR689a(Bom); (1984)ILLJ496Bom
..... the benefit of reasonable doubt on law and facts, if there be such doubt, must go to the weaker section of labour. the tribunal will dispose of the case making this compassionate approach but without over-stepping the proved facts ..... 3. the secretary to the government of maharashtra, dept. of agriculture and co-operation, bombay (maharashtra).4. the minister of finance (department of expenditure), new delhi.5. private secretary to minister of food and agriculture.6. private secretary, deputy minister (a ..... to protection of articles 14 and 16. after following rajasthan state electricity board, jaipur v. mohan lal sharma : (1968)illj257sc it was observed :'the expression 'other authorities' in art. 12 has been held by this court in the ..... by their very nature are excluded from voluntary associations. however, it includes statutory authorities brought into existence by an act and is vested with governmental duties. some of the leading examples of such authorities are the steel authority of india .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-06-1983
Reported in : 1984(17)ELT50(Bom)
..... was a long standing practice of the customs house to release similar goods against similar licences, the exercise of the powers of confiscation under section 111(d) of the customs act was entirely uncalled for in the present case. the petitioners relied upon the long standing practice of the bombay customs house and effected the ..... the past practice would not prevent the department from rectifying the mistake and would not constitute an estoppel. the petitioners carried revision before the government, ministry of finance, department of revenue, but that also ended in dismissal by an order dated april 19, 1979. the revisional authority felt that once an export house is ..... import licences produced by the petitioners for the clearance of the goods were not valid to cover the goods under reference and discloses an offence under section 111(d) of the customs act, 1962 and the import (control) order of 1955. the petitioners sent their reply on september 22, 1975 and were given a personal hearing .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-01-1983
Reported in : 1985(20)ELT35(Bom)
..... pharmaceuticals corporation of india ltd. from the whole of the customs duty and the auxiliary duty of customs leviable under sub-section (1) of section 31 of the finance act.2. the petitioner no. 1 is a private limited company, and is a registered exports house carrying on business of ..... importing and exporting various commodities, including soda. the petitioners claim that the exemption granted to state chemicals and pharmaceuticals corporation of india ltd. is in violation of provisions of section 25 of the customs act. section 25 of the customs act ..... an exemption notification dated september 20, 1979 issued by the government of india, ministry of finance, department to revenue, in exercise of powers conferred by sub-section (2) of section 25 of the customs act. the order recites that in the light of shortage of caustic soda within the country, .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-30-1983
Reported in : 1984(2)BomCR393
..... of the material brought on record by the petitioners in the petition which reveals the untenable character of the complaint.3. the petitioners carry on business of building construction and financing companies. as such builders they constructed a building called 'madhuban' at thane and the various flats of the said building were sold to various persons who formed the co-operative ..... society which was duly registered under the relevant co-operative societies act. before forming the society, at the time of purchase of the flat every flat-owner including the complainant entered into an agreement with the builders. the agreement between the complainant .....
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