First - Year 1993 - Judgments

Feb 11 1993 (TRI)

Agencia Geral (P.) Ltd. Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Feb-11-1993

Reported in: (1993)45ITD243(Pune.)

..... that section 246 specifies the various orders against which appeal could be preferred to the first appellate authority even though no specific appeal is provided against computation of profits and gains .....

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Dec 23 1993 (HC)

First Leasing Company of India Ltd. and Others Vs. Additional Registra ...

Court: Chennai

Decided on: Dec-23-1993

Reported in: [1997]89CompCas635(Mad)

..... petitioners did not choose to reply only on the basis of the reply of the first petitioner taken along with the material collected during investigation and subsequent assessment the authority concerned ..... s counsel pinpointing certain averments made in the complaint the complaint does show that the first petitioner has admitted the sum and substance of the contraventions brought to his notice which .....

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Feb 26 1993 (HC)

T.K. Madhavan Vs. Additional Judicial First Class Magistrate and ors.

Court: Kerala

Decided on: Feb-26-1993

Reported in: [1995]82CompCas753(Ker)

..... is to quash the proceedings in c c no 471 of 1991 of the judicial first class magistrate s court ernakulam photo copy of the complaint is annexure a 4 2 ..... no court inferior to that of a metropolitan magistrate or a judicial magistrate of the first class shall try any offence punishable under section 138 7 the thrust of the contention .....

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Oct 13 1993 (HC)

Nnjunda and Others Vs. Court of the 1st Additional District Judge and ...

Court: Karnataka

Decided on: Oct-13-1993

Reported in: AIR1994Kant141

..... an institution in the case of the institution falling under the first category the institution will be under the management of the ..... i am of the view that the institutions coming within the first and the fourth category only would be considered as institutions ..... its management in the case of the institution falling under the first category the institution will be under the management of the government .....

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Jan 29 1993 (HC)

S.K. Awasthy Vs. M.R. Bhope, Presiding Officer, 1st Labour Court and o ...

Court: Mumbai

Decided on: Jan-29-1993

Reported in: [1994(68)FLR841]

..... order of termination of service the suit was decreed the first appeal and the second appeal filed by the management were ..... evidence act the labour court recorded its finding on the first issue on the footing that the written complaints or written ..... 5 of industrial dispute act 1947 petition against award passed by 1st respondent denying benefit of reinstatement with full backwages continuity of .....

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Sep 02 1993 (HC)

Bralco Metal Industries Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Mumbai

Decided on: Sep-02-1993

Reported in: (1994)120CTR(Bom)420; [1994]206ITR477(Bom)

..... or the other and they may be answered in the light thereof 3 we therefore first answer these three questions question no 2 is covered by the decision of this court .....

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Oct 04 1993 (HC)

Commissioner of Income-tax Vs. Sandoz (India) Ltd

Court: Mumbai

Decided on: Oct-04-1993

Reported in: (1994)120CTR(Bom)38; [1994]206ITR599(Bom)

..... granted only if the loan was outstanding for a minimum period of five years the first loan was repaid six months early in 1976 with the consent of the bank of .....

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Aug 30 1993 (HC)

Commissioner of Income-tax Vs. Mr. and Mrs. Govind B.C. Ghanekar

Court: Mumbai

Decided on: Aug-30-1993

Reported in: [1994]206ITR438(Bom)

..... which is not revocable during the lifetime of the transferee or ii made before the first day of april 1961 which is not revocable for a period exceeding six years provided .....

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Jan 18 1993 (HC)

Commissioner of Income-tax Vs. Pfizer Corporation

Court: Mumbai

Decided on: Jan-18-1993

Reported in: (1993)114CTR(Bom)308; [1993]202ITR115(Bom)

..... the act this provision therefore has no application in that view of the matter the first question referred to us is answered in the negative i e against the assessee and .....

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Mar 10 1993 (HC)

Commissioner of Income-tax Vs. Mahendra Sobhagchand Shah

Court: Mumbai

Decided on: Mar-10-1993

Reported in: [1993]203ITR178(Bom)

..... carefully considered both the submission we however find it difficult to accept either of them firstly allocation of business expenditure between different heads of income on prorate basis in the absence .....

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