Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2008)111ITD190(Mum.)
..... he also explained that the expression of telecommunication services in sub-section (4c) is inclusive in nature, which widens the etymological meaning of the expression or term including therein that which would ordinarily not be comprehended therein for which he relied on the madras high court decision in the case of director of it (exemptions) v. ..... the madras high court upholding the decision of the tribunal held that the word "undertaking" is not to be equated with the legal entity, which may own the undertaking. ..... service whether basic or cellular including radio paging, domestic satellite service or network of trunking and electronic data interchange services at any time on or after the 1st day of april, 1995 but before 31st day of march, 2000.perusal of the above shows that legislature has used the expression "profits derived from the business of providing telecommunication services whether basic or cellular" in sub-section (1) while sub-section (4c) provides that this section would apply to an undertaking ..... in the absence of the definition, the courts can always look into the scheme of the act, the judicial decisions available on the subject, the dictionary meanings as well as the rules of interpretations in order to ascertain the intention of the legislature in using such words or expression. ..... 1932 has made reference to the meaning of undertaking as an enterprise, business, project which engages in or attempts as an enterprise analogous to business or trade.21. .....
Tag this Judgment!Court : Mumbai
Reported in : 2007(6)ALLMR766; 2007(6)MhLj36
..... submission, is condensed and summarized as follows:the committee heard and decided the caste claim of the petitioner sheerly on the affinity test ignoring the proved documentary evidence as the petitioner belongs to thakur scheduled tribes.as a foundation of this contention, the petitioner has placed reliance on a proposition namely:when the 'nomenclature' of the tribe claimed by the candidate tallies with the 'nomenclature' given in the presidential order, and it is established from the documentary evidence itself that the candidate belongs to said caste/tribe ..... ...burden of proof.where an application is made to the competent authority under section 3 for the issue of a caste certificate in respect of scheduled castes, scheduled tribes, de-notified tribes, (vimukta jatis), nomadic tribes, other backward classes or special backward category and in any enquiry conducted by the competent authority and scrutiny committee or the appellate authority under this act or any trial of offence under this act, the burden of proving that the person belonged to such caste, tribe or ..... however, the scrutiny committee, relying upon the report of the vigilance cell and applying the affinity test, rejected not only the document of 1-2-1932, but also other documents wherein the caste of the ..... the oldest documents on record was photo copy of school leaving certificate in respect of uttam narayan, who happened to be the grandfather of the petitioner, whose caste was recorded as halbi as back as in 1-2- .....
Tag this Judgment!Court : Mumbai
Reported in : 2007(1)ALLMR690; (2007)109BOMLR125
..... (1) in all matters connected with this act, the state government shall have control the same authority and control over the officers authorised under section 27, the collectors and the commissioners acting under this act, as they do in the general and revenue administration. ..... taking into consideration 125 sub-lessees, the company and its sub-lessees could retain not more than 2250 acres of land and the remaining about 3750 acres of land would be liable to be declared surplus and such surplus land could be restored back to the landholders who were holding within the limit of ceiling in view of section 19 of the ceiling act and the remaining surplus land could be distributed among the landless persons or could be utilised for other public purposes. ..... there is no dispute that in all 384 persons claiming to be the sub-lessees of the company submitted their returns under the ceiling act and after enquiry under the provisions of section 14 of the ceiling act, holdings of all those persons were declared to be within ceiling limits and no land was declared surplus. ..... to state in brief, saswad mali sugarin brief, saswad mali sugarin brief, saswad mali sugar factory limited, malinagar, taluka: malshiras, district solapur was registered under the companies act sometimes in 1932-33. .....
Tag this Judgment!Court : Mumbai
Reported in : 2007(1)ALLMR848; 2007(3)BomCR951
..... reliance in this behalf was placed on certain provisions of indian partnership act, 1932 and it was contended that there is no substance in the contentions of the applicant. ..... shri unnikrishnan learned counsel appearing for the applicant in support of the chamber summons has contended that after the matter was remitted to the commissioner, the commissioner was informed in writing by the applicant on 23rd march, 2005 and 4th april, 2005 that there are documents with him including registered conveyance to substantiate his pleas in respect of both properties. ..... it is pointed out that even for arguments' sake it is assumed that the property is the self acquired property of late grand father of the applicant, even then, the attachment is valid as the decree is against the personal properties of the partners of the firm. ..... this having not been produced and the judgment debtors having unconditionally withdrawn their appeal challenging the decree so also the order dated 15th january, 2002 being allowed to gain finality, the objection of the applicant deserves to be rejected, is the finding of the commissioner.30. ..... in this affidavit, according to the decree holder, the deceased mohamad haji ghafoor admitted that the properties which are subject matter of attachment and sale in the present proceedings, were purchased by him from the monies which were advanced by the said partnership firm. .....
Tag this Judgment!Court : Mumbai
Reported in : 2007(2)BomCR389; 2006(6)MhLj289
..... if the lands have been sold by the landlord even when the application was filed under section 70(b) of the tenancy act, as noted earlier, the purchasers were not impleaded as a party and the landlord did not disclose this fact till the impugned order was passed by the mrt and, therefore, the sale transaction that is claimed to have taken place by the registered sale deeds will not come in the way of the tenants in exercising their statutory rights under the tenancy act.8. mr. ..... keeping in mind the provisions of the tenancy act, it was necessary for the resident deputy collector or the sdo to initiate 'suo motu' proceedings under section 32g of the tenancy act immediately after the public notice published by the tenant rather than being satisfied by carrying out inquiry under m.l.r.c, 1966. ..... tambe, resident of satara city and it was under the cultivation of shri dattu sonu pawar for the last more than 60 years, the landlord was never in possession and cultivation of the said land and he was intending to sell the said land while he had no such right in law, the public notice was, therefore, informed not to enter in any sale transaction of the suit land with shri laxman hari tambe and the tenant was in continuous possession and cultivation ..... 41/3 admeasuring 39 gunthas and the name of raghu rama pawar is shown as the cultivator from the year 1932-33. ..... from the year 1932-33 the name of tukaram bala pawar appears till the year 1934-35 and subsequently his brother's name i.e. .....
Tag this Judgment!Court : Mumbai
Reported in : 2006(5)BomCR127; 2006(5)MhLj453
..... counsel for the appellant has rightly relied on section 12 of the indian partnership act, 1932 which provides that every partner has right to take part in the business, subject however to the contract between the parties. ..... (2) the application preferred by the respondent under section 9 of the arbitration act will stand disposed of by this order with direction that court receiver, high court, bombay is appointed as court receiver in respect of the management of hotel business of the firm, who in turn, shall take charge of the hotel business forthwith and then permit the respective parties to give offer and to accept the claim of the highest bidder who shall be appointed as agent of the court receiver on such terms and conditions as may be found necessary by the court ..... according to the appellant, the relief claimed by the respondent in the application was exceeding the scope it, of order to be passed by the trial court under section 9 of the act. ..... besides, the issue which has been resolved by the lower court, as is rightly contended by the counsel for the appellant, in terms of section 9 of the act, the court has power to pass interim order for matters provided therein (section 9). ..... in such a situation, it will not be possible to proceed on the assumption that the parties have acted upon the memorandum of understanding in its letter and spirit. .....
Tag this Judgment!Court : Mumbai
Reported in : 2006(3)ARBLR510(Bom); 2006(5)BomCR155
..... in that case one of the questions that was considered by the supreme court was whether in a case where foreign award is made after the date of commencement of 1996's act but where the arbitration proceedings commenced before the commencement of the act for enforcement of the foreign award would the provisions of the act be applicable that question was considered by the supreme court in the light of various provisions of the act specially in the light of the provisions of section 85 of the act. ..... if that party furnishes to the court proof that- (a) the parties to the agreement referred the parties to the agreement referred the parties to the agreement referred to in section 44 were under the law applicable to them, under some incapacity, or the said agreement is not valid under the law to which the parties have subjected it or, failing any indication thereon, under the law of the country where the award was made; or (b) the party against whom the award is invoked was not given proper notice of the appointment of the arbitrator or of the arbitral proceedings or was ..... cooverbai widow of nagsehy champsey air 1932 bom 516 and ramnath goenka v. .....
Tag this Judgment!Court : Mumbai
Reported in : 2006(5)BomCR134; 2007(1)MhLj497
..... in consequence of more than two years having elapsed between the date of the decree and the application for execution if the application is made within two years from the date of the last order against the party against whom execution is applied for, made on any previous application for execution, or in consequence of the application being made against the legal representative of the judgment debtor, if upon a previous application for execution against the same person the court has ordered execution to issue against him. ..... process in execution of a decree without issuing the notice thereby prescribed, if, for reasons to be recorded, it considers that the issue of such notice would cause unreasonable delay or would defeat the ends of justice.a bare perusal of section 44a which has been substituted by act of 8/1937, by act of 1941 and amended by act 71/1942 , would demonstrate that where a certified copy of a decree of any of the superior courts of any reciprocating territory has been filed in a district court, the decree may be executed in india as if it had ..... an arrangement between the parties was recognised by the foreign court and therefore, madras high court held that the decision is not on merits. ..... kota venkata subba rao) v) air 1932 lah 649 (mehar singh v. ..... ) of this court in air 1932 bom 378 (rustomji and ginwala v. ..... in air 1932 lah 649 (mehar singh v. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2006)100ITD285(Mum.)
..... bona fide and the debt has not become bad in the previous year in which the debt is so written off, the assessee will only get denied its rightful deduction in the year of write off and in any subsequent year when the department reaches the conclusion that the debt has actually gone bad, he will loose the deducibility of the same forever because even the amendment in section 36(2)(iii) & (iv) which required the rectification under section 155 of the act are not applicable to the post amended ..... the 1961 act, which consolidated the law on the subject, indicated the following provisions in section 36(1)(vii) of the act: (vii) subject to the provisions of sub-section (2), the amount of any debt, or part thereof, which is established to have become a bad debt in the previous year was allowable as a deduction in computing the income chargeable to tax under the head 'profits and gains of business or profession'.the allowance of deduction under section 36(1)(vii) also depended upon the condition spelt out in section 36(2) of the act. ..... chitnavias (1932) 6 itc 453, privy council observed "although the act nowhere in terms authorizes the deduction of the bad debts of a business, such a deduction is necessarily allowable. ..... cit , hon'ble madras high court of devi films ltd. v. ..... cit and hon'ble madras high court decision in the case of bhawarlal c. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2006)8SOT532(Mum.)
..... ) 29 itr 535 (sc), the hon'ble supreme court held that section 4 of the indian partnership act, 1932, clearly requires the presence of three elements to constitute a firm namely: (i) that there must be an agreement entered into by two or more persons; (ii) that the agreement must be to share profits of business; and (iii) that the business must be carried on by all or any of those persons acting for all. ..... arvi associates but the actual delivery had been postponed because the shares were pledged with the banks and financial institutions, but shares have been passed on to m/ section arvi associates as the firm accepted the proposal of sale.the madras high court has held that "when there is an unconditional contract for sale of specific goods in a deliverable state, property in goods passes to buyer when contract is made and it is immaterial whether the time of payment of the price or the time for delivery ..... (supra) was also examined by the madras high court and their lordship have commented upon it and concluded that decision in mcdowell & ..... madras high court held that 'if shares could be transferred by issuing document whereby the seller purports to assert his title to the goods and authorizes the buyer to receive such goods represented thereby, may be from third party, yet it would operate as a valid delivery of such goods notwithstanding the non-cooperation of the person in physical possession of the goods by refusing to attorn or acknowledge to the buyer that he holds goods on .....
Tag this Judgment!