Court : Income Tax Appellate Tribunal ITAT Pune
Decided on : Feb-06-1989
Reported in : (1989)29ITD551(Pune.)
..... the ito has not applied his mind on the issue, whether the fees of r,s. 12,000 were paid by the firm for the user of goodwill or acquisition of goodwill as the case might be. therefore, without applying his mind or investigating the claim in all proper perspective and with reference to the law applicable thereto, he ..... 7. the learned departmental representative, on the other hand supported the revisional order of the c1t and submitted that goodwill is an asset and therefore the fees paid for acquisition of goodwill was capital in nature. he has also filed a statement showirg the computation of goodwill for this business according 1 to which the purchase price of the ..... opinion that the decisions relied upon by the assessee were not applicable to the case of the assessee as they related to fees for user of the goodwill and not acquisition of goodwill. in other words, the cit held that the goodwill due to the retiring partner was paid in the garb of fees. consequently, he set aside the .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jun-26-1989
..... the social system, which share responsibility for the development of america's youth." task force 7. to be sure, the development of cognitive and reasoning abilities and of empathy, the acquisition of experience upon which these abilities operate and upon which the capacity to make sound value judgments depends, and in general the process of maturation into a self-directed individual .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-25-1989
Reported in : (1990)(28)LC165Tri(Delhi)
1. M/s. Chandra Industries, G.T. Road, Jalandhar have filed an appeal being aggrieved from order-in-original No. 3/CE/86 dated 24.3.1986 passed by the Collector of Central Excise, Chandigarh.2. Briefly the facts of the case are that M/s. Chandra Industries are manufacturers of Refrigeration and Air-Conditioning Machinery falling under Tariff Item No. 29A of the First Schedule to the Central Excises and Salt Act, 1944. On. 30.4.1981, on an information, a contingent of the Divisional Preventive Staff attached to the Central Excise Division, Jalandhar conducted patrolling on the G.T. Road, and kept surveillance over M/s. Chandra Industries, Jalandhar. Nothing untoward was noticed during the course of patrolling but it was learnt from the people sitting in a tea stall near the party's factory premises that the appellants had removed a couple of refrigeration machines from the factory in a truck at about 22.00 hrs. Since the unit was reported to be working for one shift and was supposed to...
Tag this Judgment!Court : Karnataka
Decided on : Jan-25-1989
Reported in : AIR1989Kant226; ILR1989KAR457
..... especially of the state is imperative.language is a part of the syllabus which the state is entitled to formulate under its domestic policy.77. the element of compulsion for acquisition of knowledge through study of the official language of the state cannot be reprehensible by any means. inherent in the rule of law is the binding factor called compulsion and .....
Tag this Judgment!Court : Kerala
Decided on : Feb-02-1989
Reported in : 1990CriLJ1800
..... car to government hospital, shertallai and thereafter to medical college hospital, alleppey. he was dead by 6.30p.m. p.w.1, chief engineer of the electricity board was a passenger in the car. p.w. 4 went to kuthiathodu police station and gave ext. p2 information on the basis of which case was registered against the driver of the lorry ..... scene mahazar. p.ws. 1, 4 and 7 were examined as eye-witnesses. of them p.w. 7 turned hostile. p.w. 1, chief engineer of the board, was a passenger in the car. he clearly deposed that the lorry came at an excessively high speed and just before the occurrence it suddenly swerved to west, that is on the correct .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-26-1989
Reported in : 1990(1)BomCR467
..... writ petition no. 641 made a submission that the government by notification dated 2-5-1967 has exempted an industry engaged in conduct and maintenance of public passenger transport services by omnibus form the provisions of the bombay industrial relations act according to mr. jaiswal, the work shops carry the work of repair and ..... section 42 of the bombay industrial relations act before bringing a change as laid down in the impugned circular.the corporation has principally engaged to render public passenger transport service. repairy or renovation of the vehicles which are employed for the purpose is not the main activity of the corporation. it is not a ..... the coal to the customer are carried and includes the head office. workshops are the integral and essential part of the industry engaged in transport of public passenger. as such, the exemption granted to the industry also includes the work-shops of the corporation. the proviso of the bombay industrial relations act have therefore, .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-06-1989
Reported in : 1990CriLJ747
..... with terrible sound endangering the on-duty police and this action was so violent that it created panic and confusion among the passengers there. apart from this, the ground no. 1 contained an allegation that the detenu attacked a passenger and his wife with a open knife in a third class compartment of the railway train. it was in these conditions it .....
Tag this Judgment!Court : Orissa
Decided on : Feb-17-1989
Reported in : AIR1989Ori173; 68(1989)CLT65
A.K. Padhi, J.1. Both the writ applications were taken up together for hearing at the points of law are the same. We propose to dispose of them by this judgment.2. In O.J.C. No. 2745 of 1988 Ambika Prasad Mohanty (a minor boy represented through his father) is the petitioner. He has stated that in pursuance to the prospectus issued by opp. party No. 1 (Orissa Engineering College) he applied for admission to 4 years B.Sc. Engineering Course in civil engineering for the academic session 1988-89. After interview, the petitioner was duly selected and intimated to take admission in the College. He deposited the requisite fees etc. of the College to the tune of Rs. 20,585.00 and was admitted to the College vide Annexures 1 and 4 which is not in dispute. After being admitted he received a letter of cancellationof his admission vide Annexure 2, dt. 16-8-1988. Annexure 2 reads as follows :-- 'On scrutiny it has now been detected that your application was earlier rejected for various defects not...
Tag this Judgment!Court : Guwahati
Decided on : Jun-16-1989
B.P. Saraf, J. 1. By this application under Article 226 of the Constitution the petitioner challenges the order of penalty dated September 2, 1980, passed by the Superintendent of Taxes, Agartala, under Section 10A of the Central Sales Tax Act, 1956 (hereinafter referred to as 'the Central Act') for commission of offence under Section 10(b) of the Act and the orders passed in appeals confirming the same.2. The petitioner, a dealer carrying on business under the name and style of Auto Engineering Works, Agartala, is registered under the Central Act. In course of its business, the petitioner purchased from time to time certain goods at concessional rate by issuing C forms and submitted statements containing the requisite particulars of use and utilisation of C forms to the Superintendent of Taxes. On August 29, 1980, the Superintendent of Taxes, Agartala, issued a notice under Section 10-A of the Central Act stating, inter alia, that from information in his possession he was led to beli...
Tag this Judgment!Court : Mumbai
Decided on : Aug-31-1989
Reported in : 1990(2)BomCR122; 1991CriLJ820
ORDER1. Faced with the difficulty created by the order passed by the learned Additional Sessions Judge, Greater Bombay, by which he refused the Customs authorities or any other Central Government Agency such as D.R.I. Central Excise, Narcotic Control Bureau, Enforcement Directorate to have the accused placed in their custody, the Asstt. Collector of Customs by this application seeks a direction for issue of an examination warrant for production of respondents 1 to 5 for investigation and for holding that under the provisions of S. 267 or any other provisions of Criminal Procedure Code, 1973, the authorities abovementioned are entitled to move the competent court for production of accused persons in judicial custody for being handed over to such agency for carrying out investigation and enquiries under any of the Central Enactments by issue of examination warrant.2. On July 19, 1989 the staff of the Preventive Collectorate intercepted two fiat cars at the junction of Tejpal Lane, off Go...
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