Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2008)113ITD1(Mum.)
..... the same is enacted. section 10(10c) was inserted in order to make voluntary retirement attractive so as to reduce human complements for securing economic viability of certain companies. this object was elaborated by various departmental circulars and explanatory statements issued from time to time. similarly, rule 2ba of the it rules, 1962, which was ..... material has been brought before us to show that there has been an obligation on the part of the rbi to employ the retiring employees in any other company or concerns under the same management.11. we, therefore, on the basis of the scheme and the actual facts that are brought out by the bank itself ..... an institution declared to be a university under section 3 of the university grants commission act, 1956 (3 of 1956); or (vii) an indian institute of technology within the meaning of clause (g) of section 3 of the institutes of technology act, 1961 (59 of 1961); or (viic) an institution, having importance throughout india or in any state .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1938Bom394; (1938)40BOMLR571
..... law is. we cannot, in my judgment, accept a rule which compels us to stop the inquiry at a certain point and to shut out evidence admissible under the indian evidence act. i mention the doctrine, because the appellants, although they did not say kimli in this court, nevertheless desire to reserve the right to rely on the doctrine in ..... court in this case was not competent to pass a judgment in rem in relation to a deceased person who had died domiciled in aden, section 41 of the indian evidence act does not help the respondents. it is not disputed by the appellants that the judgment of the alexandrian court is binding upon them, whether or not they were ..... 's domicile, which is our own domestic law, as binding outside the limits of that court's jurisdiction, but he argues that in british india section 41 of the indian evidence act goes further than the rule of international law applicable elsewhere. in my opinion that is not so. section 41 provides that ' a final judgment, order or decree of .....
Tag this Judgment!Court : Mumbai
Reported in : (1908)10BOMLR210
..... wider than the range of res judicata. it is too commonly assumed that in this country the whole law of estoppel is contained within three sections of the indian evidence act, the first of which states broadly the general ground, the other two give particular illustrations, of the principle and its operation. the words 'a thing to ..... decision of the appeal court, to which i was a party, that a mere spes successionis cannot be made the object of transfer under the transfer of property act, and that consequently a reversioner cannot transfer or bind his reversionary interest. i think that is altogether a different case. i admit that looking back to its facts ..... brother, a solicitor, to whom she would have naturally gone for advice. all that happened was that both sides were equally mistaken about the legal consequences of the acts they contemplated, that they both equally, in bona fide ignorance, used terms which did not bear the legal meaning they thought they did. further that no additional .....
Tag this Judgment!Court : Mumbai
Reported in : [1985]58CompCas255(Bom); [1985]155ITR258(Bom)
..... the expectancy of life of the second-hand ships. indeed, if this interpretation is to be put on the said rule, it would result in shipping companies, whose ships do not touch regularly at indian ports, being denied the benefit of depreciation allowance to the extent of the actual cost as provided for in section 34(2). apart from the fact that ..... not permit of such an interpretation, it is to be remembered that the rules cannot curtail or go counter to the main provisions of the relevant section or sections the act.'5. accordingly, the tribunal upheld the decision of the aac on this point.6. counsel appearing for the respective parties have drawn our attention to two decisions of the calcutta ..... by the aac. the tribunal its mind to the relevant provisions having a bearing on the question, namely, s. 32(1)(i) and s. 34(2) of the i.t. act, 1961,read with rule 5(2) of the i.t. rules, 1962. the department's case, which the tribunal found itself unable to accept, was that as the expectancy of .....
Tag this Judgment!Court : Mumbai
Reported in : (1937)39BOMLR731
..... and the illustrations given thereunder. on the other hand apart from all discussion whether a judgment is or is not a 'transaction' within the meaning of section 13 of the indian evidence act [cf. gujju lall v. fatteh lall i.l.r. (1880) cal. 171. and dinommi chowdhrani v. brojo mohini chowdhrani ], the judgment of 1916, together with ..... though not binding upon the principal respondents in the present cases, were evidence against them of the boundary of naubarar under sections 11 or 13 of the indian evidence act, and that the symbolical possession given under the decree in the previous suit was given openly and was marked by boundary pillars set up in the neighbourhood to ..... gangbarar or naubarar, and if this question has to be answered in favour of the maharaja, a further question arises for decision under article 144 of the indian limitation act of 1908, namely, whether the title which the maharaja obtained by his purchase in 1903 has not come to an end by reason of the adverse possession .....
Tag this Judgment!Court : Mumbai
Reported in : (1925)27BOMLR503; 87Ind.Cas.977
..... have objected to the windows being opened in the party wall, but not having done so within the period of six-years, the suit, coming within article 120 of the indian limitation act, would be barred. with all due respect., therefore, we cannot agree with the district judge who says that the newly erected portion is not a common or party wall .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1939Bom480; (1939)41BOMLR878
..... position. the accused then got the meter board removed to the new position, accused no. 2 doing the work as contractor. the company, thereupon, prosecuted them under section 44(a) of the act, and rule 31 of the indian electricity rules, 1937. the learned magistrate has held that both the accused were guilty under section 44(b), and under rule 31 ..... meter from its old position to its new one, the accused broke open the seals which had been placed by the company upon the meter, and his act clearly amounted to an offence under rule 31(1) of the indian electricity rules. that rule provides that a licensee may affix one or more seals to any meter placed upon a ..... . the first accused then wrote a letter to the company on september 21, 1937, in which he stated that as they were not prepared to be reasonable, he gave them forty-eight hours' notice under section 44 of the indian electricity act and a similar notice under rule 29 of the indian electricity rules that he would break the seals, remove .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1927Bom478; (1927)29BOMLR900
..... the amount sued on. it is contended on behalf of the appellants that the estate of karsetji jivaji was not represented, and under section 212 of the indian succession act of 1925 the plaintiffs could not establish any right to the deceased's property, unless letters of administration had first been granted by a court of competent ..... to recover his debt from the legal representatives of that deceased would, in my opinion, be extending it beyond its proper scope. under section 37 of the indian contract act, promises bind the representatives of the promisors before performance, unless a contrary intention appears from the contract, and the present suit is merely a suit to ..... and to have the order directing the payment of the sale proceeds set aside, but it was held, with reference to sections 190 and 191 of the indian succession act, 1865, that the decree obtained by the plaintiff against persons who did not legally represent the estate of the deceased, and the proceedings taken against such .....
Tag this Judgment!Court : Mumbai
Reported in : [1974]94ITR276(Bom); 1973MhLJ443
..... public interest, specify by notification in the official gazette in this behalf, any such information relating to any assessee in respect of any assessment made under this act or the indian income-tax act, 1922, as may, in the opinion of the board or other income-tax authority, be necessary for the purpose of enabling the officer, authority or body ..... issued in pursuance of sub-clause (ii) of clause (a) of section 138(1) of the income-tax act, 1961, whereby the registrar of companies was specified as one of the authorities as contemplated by section 138 of the said act. therefore, it is contended by shri ghate that, if we read section 138 as a whole together with the scheme ..... of the act, it is quite clear that, unless an authority or an officer is specified by a .....
Tag this Judgment!Court : Mumbai
Reported in : (1947)49BOMLR882
..... parsis and jews, to whom english law was applied, to the extent that estates tail could be created: see the modes of conveying land act, 1854. the indian succession act, 1865, was the first act, which curtailed the right of the other communities to dispose of property by will to unborn persons, by modifying the english law: but so far ..... english wills and settlements have been followed in bombay, without any close appreciation of the precise restrictions placed on the freedom of disposition by the indian succession act and the transfer of property act.7. the first point which we must consider is whether in the case under appeal, and the earlier case before mr, justice blagden, the ..... general, bengal : (1944)46bomlr865 , which is a decision of the privy council upon the trusts of a will, declared to be void under section 113 of the indian succession act, 1925, applied, and he followed a decision of mr. justice blagden in the case of ardeshir baria v. dadabhoy baria (1944) 47 bom. l.r. 287 who .....
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