Court : Mumbai
Reported in : (1981)25CTR(Bom)128; [1982]137ITR493(Bom); [1982]8TAXMAN22(Bom)
..... before the tribunal there is no further limitation imposed by section 66(1) of the act (that is, the indian income-tax act, 1922), that the reference should be limited to those aspects of the question which had been argued before the tribunal and if a different aspect of the same question is sought to be raised for the first time before the high court, it would be permissible to high court to allow such aspect being argued before it even if that aspect has ..... setty : [1981]128itr294(sc) had no application to the present case because here there was actually a cost of acquisition and that the ratio of the decision of the supreme court applied only where there was no cost of acquisition of goodwill, that is is to say, when a business which had a goodwill, sold it thereafter in his own turn ..... to the question posed in the last sentence of the passage extracted above the answer which the supreme court gave was in the negative, for the reasons set out earlier, that it is not possible in the case of goodwill to determine either the date when it came into existence or the cost of acquisition ..... the said shroff was given by another resolution all the powers and authorities conferred upon the liquidator by the said indian companies act, and he was further authorized to consent to the registration of a new public limited company to be named evans fraser and company (india ..... , also approved as aforesaid by the supreme court, is the decision of a full bench of the kerala high court in cit v. e. c. .....
Tag this Judgment!Court : Mumbai
Reported in : (1988)74CTR(Bom)56; [1989]176ITR515(Bom)
..... the division bench noticed that there was a conflict of view amongst the high courts on the issue (see page 680 of the report) but was of the opinion that since the question before the bombay high court was concluded by the earlier decision which was on all fours and not capable of being distinguished the previous decision was required to ..... the assessee should have, therefore, sent to the income-tax officer under section 212(3a) of the income-tax act an estimate of the current income and of the advance tax payable by her (on the current income), as calculated in the manner laid down in section 209 and she should also have paid by way of ..... the question referred to us by the income-tax appellate tribunal, bombay bench 'a', under section 256(1) of the income-tax act, 1961, reads as under :'whether, on the facts and in he circumstances of the case, he tribunal was right in holding that the assessment order of the income-tax officer merged with the appellate assistant ..... [1953]23itr412(bom) , though a decision under the 1922 act, laid down the principles which were applicable to the 1961 enactment ..... before the commissioner which could have been said to have been made by the income-tax officer under section 217(1a), the commissioner had under section 263 of the income-tax act no jurisdiction to pass the impugned order levying interest under section 217(1a). ..... , assumed jurisdiction under section 263 of the income-tax act and levied on the assessee under section 217(1a) interest amounting .....
Tag this Judgment!Court : Mumbai
Reported in : 1991(1)BomCR349; (1991)93BOMLR360
..... therefore, he submitted that if the figures of 1988 were not available, it was open for the government to take advantage of the provisions of section 11 of the said act which permits certain appointment to be done subsequent to the formation of the new board if for some reason the government is unable to fill in the vacancies. ..... of reasonableness to which the administrative body is required to conform may range from the courts' own opinion of what is reasonable to the criterion of what a reasonable body might ..... they also feel aggrieved by the fact that as per the aim and object of section 3 of the act, the proper person best capable of representing the interests of labour employed in the port is not seen on the board of trustees appointed ..... in this writ petition, the scheme of the major port trusts act, 1963 (hereinafter referred to as ' the act') in respect of constitution of the board of trustees as envisaged by chapter ii of the said act falls for consideration with particular emphasis on the manner of appointing trustees, who in the opinion of the central government, are capable of representing the interest of labour ..... ]144itr225(sc) , he submitted that the order passed by the central government (the impugned notification) is a purely administrative order passed by the government in its own discretion as authorised by section 3 of the act and in that event, the same would not become justifiable before this court. ..... state of kerala, : [1975]2scr93 , ..... state of kerala, : [1975]2scr93 .....
Tag this Judgment!Court : Mumbai
Reported in : 1987(3)BomCR352; (1987)89BOMLR218; 1987MhLJ216
..... her and that she may be discharged, is kept open for consideration and she shall be at liberty to make submissions in that behalf, if so advised, as and when her case is taken up by the sessions court for final hearing regard being had to the peculiar and unusual facts of this case that a mother is charged for an alleged offence of murder of her own son and that she is facing social boycott and ..... after such consideration and hearing as aforesaid, the judge is of opinion that there is ground for presuming that the accused has committed an offence which - (a) is not exclusively triable by the court of session, he may, frame a charge against the accused and, by order, transfer the case for trial to the chief judicial magistrate, and thereupon the chief judicial magistrate shall try the ..... application for being discharged earlier than the actual trial begins under chapter xviii of the code, there should be no fear in the mind of any sessions judge that the working of the sessions court would be thrown out of gear if the accused persons are allowed to make such applications. ..... 227 of the code envisages that an accused can be discharged after being committed to the court of session and, therefore, there is an error of law on the face of the record in the impugned order passed by ..... it is the duty of the courts to avoid 'a head on clash' between two sections of the same act and, whenever it is possible to do so, to construe provisions which appear ..... court in a recent case of state of kerala .....
Tag this Judgment!Court : Mumbai
Reported in : (1974)76BOMLR191
..... the definition of 'criminal contempt' is as follows:criminal contempt means the publication (whether by words, spoken or written, or by signs, or by visible representations, or otherwise) of any matter or the doing of any other act whatsoever which--(i) scandalises or tends to scandalise, or lowers or tends to lower the authority of, any court; or(ii) prejudices, or interferes or tends to interfere with, the due course of any judicial proceeding; or(iii) interferes or tends to interfere with, or obstructs or tends to obstruct, the administration of justice in any other manner;9. ..... not be guilty of contempt of court on the ground that he has published (whether by words, spoken or written, or by signs, or by visible representations, or otherwise) any matter which interferes or tends to interfere with, or obstructs or tends to obstruct, the course of justice in connection with any civil or criminal proceeding pending at the time of publication, if at that time he had no reasonable grounds for believing that the proceeding was pending,(2) notwithstanding anything to the contrary contained in this act or any other law for ..... that it continues to be so even under the present act, but this act describes in detail the two types of contempts namely civil and criminal which together constitute the broader concept of contempt of court. .....
Tag this Judgment!Court : Mumbai
Reported in : (1971)73BOMLR670
..... estimates prepared by the executive council and to pass resolutions with reference thereto and to effect such reduction as it may deem fit; to elect office-bearers and other authorities as provided in this act and the statutes; to lay down scale of pay and conditions of employment of members of the teaching and non-teaching staff in affiliated colleges and recognised institutions and to ensure the observance thereof through ..... estimates prepared by the executive council and to pass resolutions with reference thereto and to effect such reduction as it may deem fit;(xi) to elect office-bearers and other authorities as provided in this act and the statutes;(xii) to lay down scales of pay and conditions of employment of members of the teaching and non-teaching staff in affiliated colleges and recognised institutions and to ensure the observance thereof ..... court in this case has held that order xl, rule 1, civil procedure code which empowers the court to appoint a receiver must be read along with section 16 of the general clauses act, 1897, which provides that the power to make an appointment includes the power to remove or dismiss the person appointed, and an order removing a receiver is therefore an order under rule 1 of order xl, civil procedure code, appealable under the provisions of order xliiii, rule 1, ..... resolutions were placed for consideration before the calcutta corporation, one condemning the kerala government for certain action and the other sought to justify them. .....
Tag this Judgment!Court : Mumbai
Reported in : 1982(1)BomCR259
..... appreciating the conduct of the petitioner in this context it must be remembered that the notice at exhibit 61 was issued as a prelude for going to the contest in a court of law and did not in terms call soon the petitioner to remove or abate the nuisance allegedly committed by him. ..... am constrained to make these observations by way of preface because i notice, after a careful examination of the judgement of the court below, that the findings given by the learned district judge and have to be decided by me in this petition. ..... , of course, is not to deny the jurisdiction which is undoubtedly vested in the appeal court as a final court of facts to give findings on all questions of facts which are to be taken by this court as binding while exercising the jurisdiction under article 227 of the constitution. ..... it has been further pointed out by justice beaman that in estimating a nuisance complained of, the court must have regard to the station in life of the plaintiff, and to the locality and the nature of the nuisance complained ..... 141 of 1969 on 21st of march, 1969 in the court of the civil judge, (junior division) at jalgaon. ..... the next ground which has been held proved against the petitioner is that the petitioner is guilty of acts of nuisance by tethering cattle in the open space surrounding the rooms occupied by him as a tenant. ..... four rooms along with two other rooms had taken by the petitioner as a tenant sometime in the year 1957 and the agreed rent of the premises at that time was rs. .....
Tag this Judgment!Court : Mumbai
Reported in : 1991(35)LC126(Bombay)
..... 790 the supreme court has held that the exemption granted in pursuance of the notification issued under an act must be considered as having been contained in the parent act itself.7. ..... of india 1982 elt 493 and 1982 elt 786 and central board of excise and customs 1982 elt 424, supreme court in the case of indian aluminium cable ltd. v. ..... 1984 (19) elt 572 and hon'ble bombay high court 1981 elt 423 : 1980 elt 249. ..... the above observations have been made by hon'ble supreme court of india in a number of cases such as in the cases of d.c.m. ..... the supreme court in the same judgment has further held that 'for finding out the true scheme of a taxing measure, we have to take into consideration not merely the levy but also the exemptions granted'. ..... hon'ble supreme court in the case of j.k. ..... kerala high court in the case of purshottam gokuldas plywood co. ..... several other high courts govt. ..... if a product is in the taxing statute act, then it should be classified according to its popular meaning or the meaning attached to it by those dealing with it that is to say, to its commercial sense. ..... on introduction of central excise tariff act of 1985, the appellants filed a fresh classification list classifying their item 'mosaic tiles' under heading 6807.00. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1994Bom271; 1994(3)BomCR333; (1994)96BOMLR873
..... it may be thus stated that on the material evidence adduced by the claimants the amount offered by the special land acquisition officer was inadequate and the appellants have proved that the court below had proceeded on the wrong premises and the principles especially when the evidence is adduced by them in the land acquisition reference shows that the acquired land was capable of fetching higher ..... however is not correct in view of the express provisions contained in section 51a of the act.it is true that the court below did not exhibit the third sale instance for want of proof despite sec. ..... it was submitted by the learned counsel that for the purpose of assessment of the market value of the land the court below ought to have taken it as urban land with high potentialities and its value ought to have been determined on the basis of sale instances relied on by the appellants, it was also submitted that the method of ..... so far as interest on the value of ihe acquired area of the land is concerned we may point out that section 34 of the act contains a mandatory provision inter alia providing that when the amount of compensation is not paid on or before taking possession of the acquired land, the collector shall pay interest from the date of taking ..... state of kerala, : air1990sc2192 observed that :'the guiding start would be the conduct of a hypothetical willing vendor who would offer the lands and a willing purchaser in normal human conduct would be willing to buy as a prudent man in .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(3)ALLMR801; 2004(1)BomCR350; 2003(4)MhLj1047
..... . dechane distributors case while dealing the case wherein the petitioner had contended that the petitioner had no place of business nor any office in the state of kerala, that the respondent therein was only a salesman or a sort of canvassing agent to promote sales of petitioner's products, that the control over the respondent and the disbursement of his salary were all from the ..... division bench observed that, there was nothing to show that the petitioner was having either a branch office or an establishment at quilon or elsewhere in the state of kerala and that the respondent therein was only a representative of the petitioner who used occasionally to be sent out for promoting sales of the petitioner's products ..... take cognizance of the suits as embodied under section 20 of the civil procedure code is not applicable to the matters relating to labour disputes or allied matters between the employer and the workmen and test to be applied to decide the issue of jurisdiction of the court to entertain such disputes or allied matters is a test applicable to the cases of reference under the provisions of law contained in industrial disputes act, 1947 and in that connection it is necessary to ascertain as to where the dispute ..... dechane distributors' case, the division bench of kerala high court relying upon the decisions in lalbhai tricumlal mitts ..... division bench of the kerala high court in j. & j ..... consequently the reference at the instance of kerala government was quashed and set aside .....
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