Court : Mumbai
Decided on : Nov-05-2014
..... in march, 2000/ november, 1999, but the assessee choose not to file return and disclose that income. 10. she invites attention to the amendment effected in 2009 to the income tax act,1961, vide section 2(29ba) where the parliament has added the definition of phrase "manufacture". she contends that sweeper, clerk, peon are not ..... its judgment in case of south arcot dist. co.op marketing society ltd. (supra), has considered the provisions of section 14(3)(v) of the indian income tax act, 1922. the exemption provided for, was found to be with a view to encourage the cooperative societies to construct warehouses which were likely to be useful ..... working as casuals, were engaged in the manufacturing process was not in dispute. 21. here the provisions of section 80 ia (2)(v) of the income tax act employs two phrases; first one is "industrial undertaking" and the second is "manufacturing process". this clause (v) considers the industrial undertaking which manufactures or process articles or .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-05-2014
..... of mysore, wad designated as the chief court of mysore, and by the mysore chief court regulation, 1884, its constitution was statutorily amended with effect from 23-5-1884. by the provisions of mysore act xii of '1930 this chief court became designated as the high court of mysore which will be referred to by me as the ..... vs. sushantakumar mukherjee (supra) has approved the treatise of cheshire on private international law and has held that conviction by a foreign court cannot be noticed by the indian court. division bench of this court has not noticed the principles of private international law. 37. in so far as reliance placed by mr. jethmalani learned senior counsel ..... place the papers before the hon'ble chief justice for appropriate orders to refer the following question to the larger bench for determination : whether conviction of an indian by a foreign court for the offence committed in that country can be taken notice of by the courts or authorities in india and such conviction would be .....
Tag this Judgment!Court : Mumbai Goa
Decided on : Oct-31-2014
..... second appeal which has been admitted on 28/09/2011 on the following substantial questions of law:- (1) whether the appellate court has misinterpreted section 91 of indian evidence act inasmuch as it is held that the evidence adduced by the appellants to show that the auction sale included 1/5th of the property 'zorody' enrolled in matriz ..... the same is effectuated shall never be cancelled, however the same can be completed, rectified, restricted, amplified or utilized by virtue of supervenient circumstances by means of amendment. admittedly, the alleged merger or amalgamation of the property bearing land registration no. 27202 and 1/5th of matriz no. 344 has not been recorded in the ..... dated 17/07/1974. said paul along with wife smt. luiza philomena lourdes martins fernandes have been added as plaintiffs no. 3 and 4. by way of amendment to the plaint, the plaintiffs pleaded that the part sold to the plaintiff no. 3 is separated on the eastern side, southern side and northern side by the .....
Tag this Judgment!Court : Mumbai Nagpur
Decided on : Oct-30-2014
..... had purchased the suit property as per sale deed dated 28.12.1979. during pendency of the appeal before the district court, the plaintiff had sought to amend the plaint by raising additional plea that as the defendants had denied the status of the plaintiff as their landlord, the plaintiff was entitled for possession. ..... permission of the controller would not be necessary for giving a notice determining the lease as contemplated by clause (g) of section 111 of the transfer of property act. the suit was therefore maintainable, even without obtaining the permission of the controller, the reference is answered accordingly. it is, therefore, clear that the benefit of ..... landlord and his relationship of tenancy literally knocks out the very bottom of statutory protection, and this amounts to disclaiming the benefits available under the bombay rent act. it was pointed out that a tenant disclaims the title of his landlord who accepts such disclaimer and seeks eviction upon the basis thereof, and the .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-29-2014
..... prior to the introduction of the proviso. thus, there is admittedly a change in the law and above decisions may not apply without considering the impact of the amendment i.e. the proviso. this aspect has also been provided in the guidelines laid down in uti mutual fund (345 itr 71 )(supra). the introduction of ..... during the assessment proceeding did raise the issue of the petitioner not being entitled to exemption in view of amendment of section 2(15) of the act but finally granted the benefit of section 2(15) of the act. however, the assessment orders for both the assessment years 2009 10 and 2011 11 have been reviewed by ..... the commissioner of income tax (appeal) [cit(a)]. 3. the petitioner is a statutory authority established under the maharashtra slum areas (improvement, clearance and redevelopment) act, 1971(slum act 1971). the petitioner has been set up to formulate, implement and execute schemes to achieve the rehabilitation of slum areas and its inhabitants. 4. the petitioner from .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-14-2014
..... , ranmalsinhji (supra), u.r. mavinkurve (supra), the case of the state government/cidco is unacceptable and rejected. forest lands/forest act (i) (indian forest act, 1927 and; (ii) maharashtra private f orests (acquisitions) act, 1975 . 55. the case of the state of maharashtra and cidco is as under:- it has been the respectful submission of respondent ..... 5% scheme in that event. 34. on 6 august 2014, affidavit in reply filed on behalf of cidco, as well as, the state government in amended writ petition no. 3378 of 1989. on 10 august 2014, rejoinder of the bivalkars to the replies of cidco and state, both dated 6 august 2004 ..... june 1989, bivalkar filed writ petition no. 3378 of 1989, inter-alia, challenging the award under forest act dated 28 february 1989 and which petition was subsequently amended to include additional submissions and prayers challenging unauthorized act of appropriation by government and cidco without due process of law and without compensation to bivalkar. on 15 .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-14-2014
..... single entity, which is newly constructed, reconstructed, improved or repaired as the case may be, after the commencement of the bombay motor vehicles tax (amendment)act, 1987, at the expense of the state government or at the expense of any person or body or association of individuals whether incorporated or not at ..... the parties like irb and equally the state and local authority to collect toll. in that regard, he placed reliance upon section 5 of (the indian) tolls act, 1851. mr. dwarkadas submits that there was absolutely no justification for staying the collection of toll. this was only because of political pressure and ..... given to the public on these committees and it is by appointing senior officials, independent experts from reputed engineering and technology institutes such as iit (indian institute of technology) and veer jeejeebhoy technical institute. even the elected representatives can involve themselves by forwarding to the implementing agencies and authorities the complaints .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-14-2014
..... with any person in relation to the development and maintenance of the whole or part of a national highways. the statement of facts and reasons to amendment act 26 of 1995 reads as under: amendment act 26 of 1995 statement of objects and reasons. proper development of road infrastructure is essential for economic development of the country. however, due to constrain ..... own right. in r. b. jodha mal kuthiala v/s. cit (1971) 82 itr 570(sc), it was held for the purpose of section 9 of the indian income tax act, 1922, that the owner must be the person who can exercise the rights of the owner, nor on behalf of the owner but in his own right. we may ..... on behalf of the revenue. 5] by consent of both parties, the appeal is taken up for final hearing. 6] the assessee is a company incorporated under the indian companies act, 1956 having its registered office at the address mentioned in the cause title. 7] it is engaged in the business of infrastracture development. it is common ground that the .....
Tag this Judgment!Court : Mumbai Goa
Decided on : Oct-14-2014
..... challenges the order dated 07/09/2013 passed by principal district judge, panaji ( pdj hereinafter) allowing the application at exhibit- 20 for amendment of petition under section 34 of arbitration and conciliation act, 1996. 4. the earlier orders passed by this court showed an effort being made to dispose of the matter finally at the stage ..... is sufficient to vitiate the entire award are questions not relevant at this stage. in application under section 34 of 1996 act, in paragraph 11, the respondent has pleaded that it had sought to amend the statement of defence before arbitrator but arbitrator did not consider their application and refused to hear their advocate solely on ..... contend that if such ground was already contained in arbitration petition, there was no need to file amendment application. he has invited attention of court to provisions of section 12(3) (a) and (4) of 1996 act to urge that bias need to be raised at the earliest possible opportunity and before arbitrator himself. .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-13-2014
..... 6(3) reads thus : 6 (3) where a hindu dies after the commencement of the hindu succession (amendment) act, 2005, his interest in the property of a joint hindu family governed by the mitakshara law, shall devolve by testamentary or intestate succession, as the case may be, ..... the deceased in the mitakshara coparcenary property shall devolve by testamentary or intestate succession, as the case may be, under this act and not by survivorship. 25. in fact even under section 6 (3) of the amended hsa of 2005 the same principle applies to succession of interest in huf properties of hindus. the relevant part of section ..... vs. chander sen etc., air 1986 supreme court 1753 in which the supreme court considered the purport of the amendment to old hindu law upon the enactment of the hsa as reflected in the preamble to the act. in that case there was a partial partition between the father and his son who constituted an huf. under the .....
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