Court : Mumbai
..... power to be existed (sic) with the consent of the other trustees". the powers under sub-clause-2 are for operation of the bank accounts and handling of the finances of the trust. sub-clause (3) grants authority to take any action for development of the trust objects. the power left with original respondent no.2 as the vice ..... (cpc for short) for impleading itself to the miscellaneous application. it claimed to be a charitable trust established in pursuance of the will vide trust deed dated 4th october, 2011 registered with sub-registrar, ramdurg. it further claimed that the properties of late shrimant narayanrao bhave and his wife vest in it. as such, it claimed to be necessary ..... -3 of the trust-deed. object no.5 therein reads "to protect the property of raj wada and to do any other acts in respect of the property of wada as per the will dated 26th march, 2011 and lease out and recover amount for the purpose of raj wade maintenance." (emphasis supplied). this object of the trust is contrary .....
Tag this Judgment!Court : Mumbai
..... his own jurisdiction. 8). placing heavy reliance upon another decision of the apex court in the case of booz allen and hamilton inc. v/s. sbi home finance limited and others, reported in (2011) 5 scc page 532), mr. seervai submits that, every civil or commercial dispute is, in principle, capable of being adjudicated by arbitration, unless the jurisdiction ..... petition is employed by the petitioner as a pilot. all the respondents have filed applications under section 33(c)(2) of the i.d. act read with rule 62(2) of the industrial disputes (central) rules, 1957 in cgit-cum-labour court for recovery of their earned wages. they also seek interest on the earned wages at the rate ..... of 18% p.a. from the date the wages become due and payable under the payment of wages act read with rules framed thereunder. after entering its .....
Tag this Judgment!Court : Mumbai
b.p. colabawalla j. 1. these appeals, filed under section 35g of the central excise act, 1944 read with section 83 of the finance act 1994, take exception to the final order dated 16th march, 2015 ( impugned order ?) passed by the customs, excise and service tax appellate tribunal, mumbai ( cestat ?). in a nutshell, cestat confirmed ..... is not entitled to avail of cenvat credit under the cenvat credit rules 2004 ?, show cause notices were issued to the appellant for the period from 2005-2006 to 2010-2011, the details of which are given at paragraph 11 of the memo of appeal. these show cause notices were replied to by the appellant denying all the allegations set out ..... the supreme court has ordered that these civil appeals be tagged with civil appeal nos.5698 and 5699 of 2012 arising out of slp (civil) nos.22864 and 22865 of 2011 [commr. of cen. exc. vishakhpatnam vs. m/s. sai samhita storages p. ltd.]. however, as far as we are concerned, the issue stands concluded by the decision of this .....
Tag this Judgment!Court : Mumbai
..... form part of the consideration received by the assessee and, therefore, such cost would have to be included in the value of the taxable services. 8. section 67 of the finance act, 1994, reads thus: 67. (1) subject to the provisions of this chapter, service tax chargeable on any taxable service with reference to its value shall, - (i) in a case where ..... demand amounting to rs.3.31 crores with interest and penalty. challenging the aforesaid order, the revenue filed an appeal and the cestat by the impugned order dated 16th november 2011 directed the assessee to deposit rs.1 crore for entertaining the appeal. 7. on perusal of the order passed by the cestat, it is seen that the cestat has ordered .....
Tag this Judgment!Court : Mumbai
..... form part of the consideration received by the assessee and, therefore, such cost would have to be included in the value of the taxable services. 8. section 67 of the finance act, 1994, reads thus: 67. (1) subject to the provisions of this chapter, service tax chargeable on any taxable service with reference to its value shall, - (i) in a case where ..... demand amounting to rs.3.31 crores with interest and penalty. challenging the aforesaid order, the revenue filed an appeal and the cestat by the impugned order dated 16th november 2011 directed the assessee to deposit rs.1 crore for entertaining the appeal. 7. on perusal of the order passed by the cestat, it is seen that the cestat has ordered .....
Tag this Judgment!Court : Mumbai
..... to comply with section 269t has been omitted and section 271e has been inserted which provides penalty for failure to comply with section 269t of the act. section 269t has been substituted by finance act 2002 with effect from 1st june 2002 wherein the provision relating to repayment of deposit exceeding the prescribed limit by account payee cheque / draft has ..... and paid the balance by account payee cheque. relying on a decision of the apex court in the case of j b boda and company p limited v/s. central board of direct taxes reported in (1997) 223 itr 271 (s.c.), counsel for the assessee submitted that the two way traffic of forwarding bank draft and receiving ..... reported in (2008) 6 dtr 169 (guj.) and a decision of this court in the case of commissioner of income tax v/s. motta constructions p. limited reported in (2011) 338 itr 66 (bom.). 13. we have carefully considered the rival submissions. 14. the basic question to be considered in this appeal is, whether repayment of loan of rs .....
Tag this Judgment!Court : Mumbai
..... the report of the field mukadam, the factory in question would issue a certificate on the basis of which the cultivator, if he so desires, can obtain the finance from the bank which is known as crop loan so that he can meet the expenses of cultivation including the cost of fertilizers, pesticides, wages to workers etc. ..... control order was issued on 22nd november, 1996 for the relevant period. in addition to the price fixed by the central government under the provisions of the essential commodities act, 1955, the impact of sale of goods act will also have to be considered for determining the legality of the amendments impugned before this court. 21(c) the procedure ..... for use in the manufacture or production of sugar in a factory or a unit. by section 3a, which was inserted by maharashtra act 15 of 2011, certain provisions of the maharashtra value added tax act, 2002 and rules made there-under are made applicable so far as they relate to the electronic filing of returns and electronic payment .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1986)(26)ELT660Tri(Mum.)bai
..... otherwise, there would be confusion in the administration of law and report for law would irretrievably suffer." 21. under all the three acts, namely, gold control act, central excises & salt act and the customs act, appeal is provided to the appellate tribunal against a decision or order passed by the collector (appeals).therefore, it could be said ..... dated 27th december 1980 has been deleted.now coming to the order of the collector (appeals), the operative portion reads:- "the government of india, ministry of finance, department of revenue, new delhi has, however, communicated in its letter f.no. 116/75/83-goi dated 27/31.7.84 (circular no. 2/ ..... the earlier notification and by reason of this notification, an appeal against the order of the appellate collector of customs/ central excise, under the gold control act shall continue to lie with the customs, central excise and gold control appellate tribunal. the whole order of the collector (appeals) is based on an administrative instructions .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
..... overlooked that the initial assessment year stood clearly defined by way of an explanation to section 80-ia as it stood prior to substitution by finance act, 1999 w.e.f. 01.04.2000 and, further, could have been easily defined, either per section 80-ia(5) itself or ..... 04.2004 to the end of the year (31.03.2005), relying on the decision in the case of vivek jain vs. acit, (2011) 337 itr 74 (ap). on being pointed out by the bench that the ratio of the same would not hold in the instant case ..... of income tax (appeals)-22, mumbai ('cit(a)' for short) dated 07.09.2010, 07.09.2010, 21.12.2010 and 13.09.2011 for four consequent years, being assessment years (ays) 2005-06 to 2008-09, partly allowing the assessee's appeals against its assessments u/s. ..... directed by the ld. cit(a). we decide accordingly. 11. the appeals for ays 2005-06 (ita no. 7944/mum/2011) and 2006-07 (ita no. 7946/mum/2011) also contain a ground (gd. no.1) disputing the reopening of the assessments. the same is on the basis of change .....
Tag this Judgment!Court : Mumbai Nagpur
..... place the said writ petitions before appropriate division bench for further consideration of the controversy involved therein on merits. 48. writ petition nos. 4046/2011 and 4322/2011 are correctly filed before the division bench of this court. the same shall also be listed before the appropriate division bench for consideration of the ..... and such a power could be exercised by the charity commissioner under section 41a of the b.p.t. act, 1950. 23. in the case of reserve bank of india...versus...peerless general finance and investment co. ltd. and others, reported in air 1987 supreme court 1023 as to the mode of interpretation ..... manu/gj/0331/2002 (navinchandra jasani and others..versus.. pravinchandra jasani and others). (27) 2010 dgls (ahc) 1206 (balvantbhai jinabhai dhami..versus.. shantilal kanjibhai ratanpara). (28) 2011 dgls (ahc) 1461 ratilal hansraj gajjar..versus.. kamleshbhai narsibhai khareshha). (29) air 1974 supreme court 1084 (state of u.p...versus.. bansi dhar and others) 4. .....
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