Court : Kolkata
Decided on : Sep-17-1980
Reported in : AIR1980Cal374,85CWN73
B.N. Maitra, J. 1. The petitioner has alleged that on the 16th August, 1959, he was married to the respondent No. 1, Devika Roy, according to the Hindu rites in Calcutta. After the marriage, two children were born. From April to November, 1969, while he lived in his quarters at Rishra, he had to leave Rishra for Calcutta in connexion with his official duties at 8 a.m. and return home at about 7.30 p.m. The co-respondent, Dr. Saroj Sen, is the Medical Officer of the Alkali and Chemical Corporation of India, where the petitioner is employed as Project Manager. Dr. Sen used to treat the members of his family from 1966 to 1969. On the morning of 6th November, 1969, all of a sudden he returned to Rishra. On that date, Dr. Sen committed adultery with his wife in that quarters. The two children were taken away by their 'Ayah' under the direction of Devika. So, he began to suspect them until to be sure about the same subsequently. Dr. Sen committed adultery with Devika from April, 1969, and ha...
Tag this Judgment!Court : Kolkata
Decided on : Jul-03-1980
Reported in : [1987]164ITR419(Cal)
M.M. Dutta, J.1. In this appeal, the Revenue has challenged the judgment of Sabyasachi Mukherji J. making the rule nisi obtained by the respondent company, Shriram Bearings Ltd., on its application under Article 226 of the Constitution absolute.2. The respondent company, formerly styled and named 'Bharat Ball Bearing Company Ltd.', has been now renamed 'Shriram Bearings Ltd.' The respondent company, with a view to starting the manufacture of cylindrical, spherical and tapered roller bearings in India, entered into a technical collaboration agreement with M/s. Nippon Soike Kabushiki Kaisha of Japan, a non-resident, hereinafter referred to as ' N. S. K. ' on April 7, 1965. The said agreement became effective from June 17, 1965. It was subsequently modified by supplementary agreements dated March 21, 1966, and May 17, 1967. The original agreement dated April 7, 1965, consists of two parts. By the first part, N. S. K. agreed to sell to the respondent company its trade secrets which means a...
Tag this Judgment!Court : Kolkata
Decided on : Dec-22-1980
Reported in : (1981)22CTR(Cal)289,[1982]137ITR698(Cal)
Sabyasachi Mukharji, J.1. In this reference Under Section 256(2) of the I.T. Act, 1961, the following questions have been referred to this court :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 8,264 was includible in the assessment for the assessment year 1970-71, as income of the previous year ended December 31, 1969 ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 55,920 was includible in the assessment for the assessment year 1970-71, as income of the previous year ended December 31, 1969 ?'2. This reference relates to the assessment year 1970-71. The assessee is a United Kingdom company which carries on business in India through its branches at Calcutta and Bombay. The Calcutta branch acts as the agents for various tea and steamer companies incorporated outside India, as also for other overseas principals. The Bombay branch acts as agents for L...
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