Court : Mumbai
Decided on : Jul-25-2014
..... of the appellant and after machining and forging, the parts were given back by the jute mill division to the boiler division. the appellant claimed exemption from tax under section 15c of the indian income tax act 1922 in respect of the profits from the steel foundry division for the a.y. 1958-59 and 1959-60 and in ..... corpn. ltd. (supra) has been relied upon in that regard. 11. there, the appellant before the supreme court was a heavy engineering concern and claimed to be manufacturing boilers, machinery parts, wagons etc. they set up two new units, a steel foundry division and jute mill division. the steel foundry division started manufacturing some castings, which the ..... framed and submitted that the condition for the deduction has not been fulfilled. he referred to condition no.(ii) in sub-section (2) of section 80ib of the act. it is submitted by him that there is no machinery or plant of the appellant and the business affairs are carried out with hired equipments and machinery. in .....
Tag this Judgment!Court : Mumbai Goa
Decided on : Feb-19-2014
..... as it may, there can be no dispute that the provisions of rule 6-a onwards of order 8, c.p.c. were inserted by the code of civil procedure (amendment) act, 1976 w.e.f. 1-2-1977 while the provisions of rule 1 of order 8 were substituted by the code of civil procedure ..... (amendment) act, 2002 w.e.f. 1-7-2002. it is well settled by now that the provision of rule 1, order 8, is directory and not mandatory and it can be ..... to the case of rani kusum vs. kanchan devi and others, (2005)6 s.c.c. 705 wherein the apex court has stated that order 8, rule 1, after the amendment casts an obligation on the defendant to file the written statement within 30 days from the date of service of summons on him and within the extended time falling within .....
Tag this Judgment!Court : Mumbai Aurangabad
Decided on : Sep-11-2014
..... and 227 of the constitution. (2) interlocutory orders, passed by the courts subordinate to the high court, against which remedy of revision has been excluded by the cpc amendment act no. 46 of 1999 are nevertheless open to challenge in, and continue to be subject to, certiorari and supervisory jurisdiction of the high court. (3) certiorari, under ..... arise before the high courts. we sum up our conclusions in a nutshell, even at the risk of repetition and state the same as hereunder:- (1) amendment by act no.46 of 1999 with effect from 01.07.2002 in section 115 of code of civil procedure cannot and does not affect in any manner the jurisdiction ..... has almost obliterated the distinction between the two jurisdictions. while exercising jurisdiction to issue a writ of certiorari the high court may annul or set aside the act, order or proceedings of the subordinate courts but cannot substitute its own decision in place thereof. in exercise of supervisory jurisdiction the high court may not only .....
Tag this Judgment!Court : Mumbai Aurangabad
Decided on : Apr-25-2014
..... incumbent upon him to carry out an enquiry or order investigation as contemplated under section 202 crpc before issuing the process." after referring to amendment made in section 202 of cr.pc. by the code of criminal procedure (amendment) act, 2005, in this regard it was further observed in para 11 as under:- "11. we are of the view that the high ..... court has correctly held that the abovementioned amendment was not noticed by the cjm, ahmednagar. the cjm had failed to carry out any enquiry or ..... applicants has submitted that offence was registered at nehrunagar police station, mumbai bearing crime no.204 of 2013 under sections 494, 498a, 420, 504, 506 read with 34 of the indian penal code, and for the same offence respondent no.2 filed private complaint (m.a. no.9 of 2014) r.c.c. no.19 of 2014 before the court .....
Tag this Judgment!Court : Mumbai Aurangabad
Decided on : Oct-09-2014
..... while rest of the petitioners are residents of mumbai. in the circumstances, mr. rajebhosale, learned counsel for the petitioners vehemently submitted that in view of the amended provision of section 202 of the code of criminal procedure, the learned chief judicial magistrate ought to have held the enquiry if the learned chief judicial magistrate ..... was concerned with the unsatisfactory investigation carried by the police though the chargesheet was filed for the offences punishable under section 302, 114, 148, 147 of the indian penal code. in the circumstances, the original complainant has filed complaint before the learned judicial magistrate first class, alleging that in fact initially, the persons who ..... matter as per the provisions of sub section 3 of section 156 of the code of criminal procedure. 4. the learned chief judicial magistrate refused to act as per the said provision and directed that the enquiry as provided by section 202 of the code of criminal procedure shall be held by the .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-09-2014
..... while rest of the petitioners are residents of mumbai. in the circumstances, mr. rajebhosale, learned counsel for the petitioners vehemently submitted that in view of the amended provision of section 202 of the code of criminal procedure, the learned chief judicial magistrate ought to have held the enquiry if the learned chief judicial magistrate ..... was concerned with the unsatisfactory investigation carried by the police though the chargesheet was filed for the offences punishable under section 302, 114, 148, 147 of the indian penal code. in the circumstances, the original complainant has filed complaint before the learned judicial magistrate first class, alleging that in fact initially, the persons who ..... matter as per the provisions of sub section 3 of section 156 of the code of criminal procedure. 4. the learned chief judicial magistrate refused to act as per the said provision and directed that the enquiry as provided by section 202 of the code of criminal procedure shall be held by the .....
Tag this Judgment!Court : Mumbai Aurangabad
Decided on : Dec-17-2014
..... (2) this section applies to (a) any offence triable exclusively by the court of session or by the court of a special judge appointed under the criminal law amendment act, 1952; (b) any offence punishable with imprisonment which may extend to seven years or with a more severe sentence. (3) every magistrate who tenders a pardon ..... witnesses also to elicit on material part of the prosecution case in the chief examination itself without treating any of the witnesses hostile. section 141 of the indian evidence act, 1872 defined leading question to mean any question suggesting the answer which the person putting it wishes or expects to receive, is called a leading question ..... ." similarly, in vikramjit singh v. state of punjab, (2006) 12 scc 306 : (2006 air scw 6197), this court reiterated: "section 106 of the indian evidence act does not relieve the prosecution to prove its case beyond all reasonable doubt. only when the prosecution case has been proved the burden in regard to such facts which .....
Tag this Judgment!Court : Mumbai Goa
Decided on : Jul-17-2014
..... are bound to determine the validity of such decrees and orders keeping in view the provisions of section 13 of the code of civil procedure, 1908 as amended by the amendment acts of 1999 and 2002. the duty of a court exercising its parens patriae jurisdiction as in cases involving custody of minor children is all the more onerous ..... petitioner suppressed and did not disclose in the application material facts that the daughter was a citizen of england and wales; that the petitioner was non resident indian and domicile of u.k. having a permanent address at 14 alexandra crescent, bromley, kent, br1, 4eu, uk; and that the respondent and the daughter were also ..... no jurisdiction to entertain and dispose of the application since the respondent and the minor daughter were citizens of england and wales and the petitioner was a non resident indian, having a permanent residence in united kingdom (u.k.) and as such the only courts having jurisdiction were the courts in the united kingdom. (b). the .....
Tag this Judgment!Court : Mumbai Goa
Decided on : Feb-20-2014
..... particularly where other offences are compoundable. it may be added here that the state of madhya pradesh vide m.p. act 17 of 1999 (section 3) has made sections 506(ii) ipc, 147 ipc and 148 ipc compoundable offences by amending the schedule under section 320 cr.p.c.?. 16. in the present case, the accused had injured himself in the accident ..... 2, the offence punishable under section 279 is not mentioned. it is useful to reproduce both the sections i.e. 279 and 338 for comparison. section 279 in the indian penal code, 1860 279. rash driving or riding on a public way. whoever drives any vehicle, or rides, on any public way in a manner so rash or ..... with fine which may extend to one thousand rupees, or with both. section 338 in the indian penal code, 1860 338. causing grievous hurt by act endangering life or personal safety of others.-- whoever causes grievous hurt to any person by doing any act so rashly or negligently as to endanger human life, or the personal safety of others, shall be .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jan-31-2014
..... has been held by him that the "dr' and 'cr' note were self prepared to suit the convenience of the parties," appellant craves leave to add to, amend or withdraw the aforesaid ground of appeal. 2.assessee-company,engaged in the business of dealing in shares and securities, filed its return of income on 30.10.2007 declaring ..... the seller is a third party who has no interest whatsoever in the business of the appellant. 6. the learned cit (appeals) erred in applying the sale of goods act, though interpreted erroneously, in the case of the appellant without appreciating the facts of the case in the right perspective. 7. the learned cit (appeals) erred in ..... filed cross appeals. assessee has raised following grounds of appeal: "1.the order of the learned cit (appeals) is bad in law, ultra vires the provision of the act against the principles of natural justice and deserves to be condemned in totality. 2. the order of learned cit (appeals) has been passed with surmises, conjectures, undue haste .....
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