Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 152 effect of suspension and remission of sentence on dismissal Court: mumbai

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... and appellant earned dividend income at rs. 1,82,12,862/- which was not taxable in view of section 10(33) of the income-tax act.particulars purchase sale gain/loss dividend date amount date amount date amountunits of 24.3.00 80000000-------------------------------------------------------------------------------- 29.3.00less 2376778 27.3.00 59055207. ..... investment. g) dividend is distributed from accumulated profits of a company with reference to its subscribed share capital in accordance with the provisions of companies act; whereas mfs distribute income from its 'equalization reserve' comprising profits and premium charged on sale of units as per sebi regulations." 35. the ..... assessee filed appeal before the learned cit(appeals). the assessee submitted that units of mutual funds were regulated by an independent body constituted under the act of parliament, viz., sebi. the assessee had followed the prescribed procedure and the transactions with the mutual funds were at arms length. the .....

Nusli Neville Wadia Vs. New India Assurance Co. Ltd. and anr.

Court : Mumbai

Reported in : 2006(4)BomCR345; 2006(3)MhLj713

..... against the eviction proceedings have been received by the ministry for issuance of guidelines so that the provisions of public premises (eviction of unauthorised occupants) act, 1971 are not indiscriminately used by public statutory organisations to oust the genuine tenants. the said letter also mentions that it has been decided ..... to these guidelines, and withdraw eviction proceedings against genuine tenants on grounds otherwise than as provided under these guidelines. the provisions under the pp (e) act, 1971 should be used henceforth only in accordance with these guidelines. 8. mr. dada, the learned senior counsel for the petitioner has contended that ..... senior counsel appearing for the petitioner has brought to our notice that the respondent no. 1 is a company formed under the general insurance business (nationalisation) act, 1972 and he pointed out section 23 therein, which reads as under:--power of central government to issue directions:-- the corporation and every acquiring company .....

S.K. Awasthy Vs. M.R. Bhope, Presiding Officer, 1st Labour Court and o ...

Court : Mumbai

Reported in : [1994(68)FLR841]

..... contained in the said award in support thereof were mutually conflicting. i felt rather uneasy. according to my tentative opinion, the management of the hospital had acted bona fide and it was perhaps a case of disgraceful conduct which no hospital management could tolerate. i invited the learned counsel on both sides to debate ..... v. r. krishna iyer, j. speaking for the apex court observed that in a domestic inquiry, the strict and sophisticated rules of evidence under the indian evidence act are not applicable. during the course of his judgment, the learned judge further observed as under :- 'all materials which are logically probative for a prudent mind are ..... evidence and dealt with the issue as if the court was a criminal court trying the petitioner on charge of a criminal offence and technical rules of evidence act were attracted. in management of balipara tea estate v. its workmen : (1959)iillj245sc , the hon'ble supreme court observed that the industrial tribunal had misdirected .....

The State of Maharashtra and Another Vs. Sunil Vishnu Ombase and Anoth ...

Court : Mumbai

..... the multiplicity or plurality of witnesses. it is quality and not quantity, which determines the adequacy of evidence as has been provided by section 134 of the evidence act. even in probate cases, where the law requires the examination of at least one attesting witness, it has been held that production of more witnesses does not carry ..... holding that the contention that in a murder case, the court should insist upon plurality of witnesses, is much too broadly stated. section 134 of the indian evidence act, has categorically laid it down that "no particular number of witnesses shall, in any case, be required for the proof of any fact." the legislature determined, as ..... grade of culpability of the appellant-accused. the death of the children was caused due to single blow and there is no diabolic or dastardiness in the said act. the appellant-accused has no criminal background or any antecedents at his discredit. 63. considering the entire evidence on record including the admission given by p.w .....

Videsh Sanchar Nigam Ltd. Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)111ITD190(Mum.)

..... order.72. the question for consideration of the special bench is whether the assessee is entitled to exemption under section 80-ia of the it act, 1961 (act) in respect of the profits derived from the activity carried on by the assessee through the earth stations set up by it. since ..... private parties in view of the advanced technology of cellular phones. new enactment also came into existence i.e., telecommunication regulatory authority of india act, 1997 (trai). this act defines the expression "telecommunication services" as under: telecommunication services means service of any description (including, electronic mail, voice mail, data services, ..... regulation, 2003 notified by trai has included long distance services (std/isd) throughout the territory of india into basic telecommunication services. 7. the indian telegraph act, 1885 has defined telecommunication as any transmission, emission, reception of signs, signals, writing, images and sounds or intelligence of any nature by wire, radio .....

Amit JaIn Vs. Union of India (Uoi) and ors.

Court : Central Administrative Tribunal CAT Mumbai

..... (2)scslj 294 stating that the tribunal was not right while deciding the oa on merits, overlooking the statutory provisions contained instructions in section 21(3) of the administrative tribunals act, 1985. shri vadhavkar has argued mat the fixation of specific cut off date for any purpose was not discriminatory as held by the hon'ble supreme court in the case .....

Rubab M. Kazerani Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2005)97TTJ(Mum.)698

..... mou. the second party agreed to identify buyers for the property and to obtain, if necessary, clearance certificate under the provisions of the urban land ceiling act, 1976.the assessee conferred upon the second party irrevocable right to identify buyers to purchase the property and it was agreed that the second party shall not ..... and prejudicial to the interests of the revenue. he, therefore, passed the following order: "hence, the assessment order under section 143(3) of the act is hereby cancelled and the ao is being directed to examine the correct taxability of the capital gain after making necessary enquiry regarding the fair market value of ..... submitted that the ao has not conducted detailed inquiry nor passed a detailed order. therefore, the cit was right in assuming jurisdiction under section 263 of the act. on the other hand, learned counsel distinguished the facts of the case in the decisions referred to by the learned departmental representative in the case of amalgamations .....

X Vs. Y

Court : Mumbai

..... as withdrawn; (vii) on 31.01.2008, the respondent filed special civil suit no. 4 of 2008 under section 18 (2) of the hindu adoption and maintenance act against the appellant, his sister, father, elder sister in the court of cjsd ahmednagar. in that suit, the respondent claimed that she was entitled to recover rs.45 ..... right in recording the finding that the husband had successfully established the case of desertion by the wife and exercising the discretion vested under section 13-a of the act, the learned trial judge had granted the decree of judicial separation instead of divorce? 16. the judgments of the supreme court referred to above clearly establish that ..... later affirmed by the supreme court in the case of lachmanutamchand kripalni vs. meena (air 1964 sc 40), whilst dealing with a case of desertion under the hindu marriage act, 1955, in the following words. once desertion, as defined earlier, is established there is no obligation on the deserted husband ( taking the case where he is .....

Deputy Cit Vs. Haria Exports Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2008)112ITD203(Mum.)

..... arrangements, rupee equivalent of the export proceeds received by the sister concerns in its export turnover while calculating deduction under section 80hhc of the income tax act. the aforesaid findings recorded in the assessment order are not in dispute. the assessing officer confronted the assessee with the aforesaid position. in reply, ..... within the stipulated period. according to him, the assessee might not have received the sale proceeds of the exports made through the sister concerns acting as agents in convertible foreign exchange in india but it had certainly brought the said proceeds in convertible foreign exchange into india within the stipulated time ..... to public policy. he emphasized that any agreement, which was illegal or opposed to public policy, was void and therefore incapable of being enforced or acted upon. (vi) inviting our attention to the agreements with the sister concerns, the learned departmental representative submitted that the agreements contained a clause to the .....

Sujataali, Motebarali and anr. Vs. Rupchand Vishnu Dhande and ors.

Court : Mumbai

Reported in : AIR1973Bom365; (1973)75BOMLR257; ILR1973Bom1163; 1973MhLJ766

..... tribunal and the additional mamlatdar, yawal, held that because the landlady had applied under s. 31 read with s. 29 of the bombay tenancy and agricultural lands act, 1948, for recovering possession of the land for bona fide personal cultivation and obtained possession after fighting the litigation up to the revenue tribunal of the half portion on ..... paid the rent. after remand possession was again ordered by the tenancy awal karkun. the deputy collector set aside that order. the revenue tribunal confirmed that order, bal j. refused to interfere with the order of the tribunal and while doing so made an observation that even though s. 31c prevented the widow from making an ..... 29 read with section 14 was not maintainable. the tribunal upheld this contention. the said decision of the tribunal was challenged in the above special civil application and bal j. held that section 32-f was attracted as the petitioner was a widow and hence the tenant could not become the purchaser and section 31-c was .....