Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Feb-23-2006
Reported in : (2006)8SOT532(Mum.)
..... the assessee's case are quite identical with the facts of the case of m/s. mafatlal holdings ltd. the assessee has filed a comparative chart to demonstrate that the assessee's case is rather on better footing than the mafatlal holdings ltd. besides reiterating the submissions raised before the lower ..... it was either from the borrowed funds or from personal/own funds. if the assessee had made the investment from a common pool only a corresponding disallowance can be made not the entire interest. we, therefore, are of the view that this issue requires a fresh adjudication by the assessing ..... the buyer and the delivery and payment can be deferred. but, in the instant case, though physical delivery was not effected, but, the corresponding entries with regard to the consideration were passed in the books of the seller as well as of the buyer. with regard to the transfer ..... its various letters through which nature of transactions were explained to the assessing officer. copies of ledger accounts were also filed to establish that the corresponding entries on transfer of shares were made in the books of account of the assessee-company as well as of m/s. sumish associates. ..... they could have summoned the concerned bankers and other financial institution with whom the shares have been pledged by resorting to the provisions of section 131 of the act for producing such documents. the approach of the department in this connection appears to be quite casual. under the circumstances, the department .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jan-27-2006
Reported in : (2006)(106)ECC93
..... authority has given a detailed discussion on the same, which is based upon perusal of their records. for better appreciation we reproduce the relevant paragraphs: the appellants have submitted a comparative chart of the assessable value and the sale price charged to the customers, alongwith the relevant central excise and commercial invoices, in support of their contention that the incidence of the ..... /7/95 for the product termiseal 5 ltrs. the assessable value is shown as rs. 325.79 and on which the c.excise duty @ 10% is paid. however, in the corresponding commercial invoice no. ps/1198/95/96 dtd 7/7/95 only the value of rs. 325.79 per tin is charged and the amount c. excise duty of 10 .....Tag this Judgment!
Court : Mumbai
Decided on : Dec-06-2006
Reported in : 2007(2)BomCR102
..... that while the workmen in colgate work for 192hours, their counterparts in hll work for 208 hours. the challenge to the award on the ground that the tribunal failed to compare the corresponding categories of workmen in colgate and in hll mustexfacie be accepted. in para 53 of its award, the tribunal reflected an awareness of the necessity 'to know the exact ..... be constituted to collect all the requisite details from colgate palmolive and for fixation and revision of scales.the industrial tribunal which adjudicates upon a wage reference under section 10 of the industrial disputes act, 1947 has to perform the task of adjudication and it does not require an elaborate line of reasoning to establish that the function of adjudication cannot be ..... not provided adequate evidence in regard to actual fixation of salary, the span and total wage packet in each of the concerned categories of colgate. the tribunal while rejecting the chart for wage fixation proposed by the union came out with the following suggestions:with the conclusion supra, i would like to suggest that either court of inquiry, or the ..... all wage packet and the consequential burden that would be placed on the employer. the circumstance in which pensionary benefits came to be introduced by the settlement of 17th september 1983 constitutes important background material as does the object and purpose of theprovision. protecting pensionary payments from erosion consequential to the increase in the cost of living, is an important .....Tag this Judgment!
Court : Mumbai
Decided on : May-02-2006
Reported in : 2006(5)BomCR884; (2006)IIILLJ441Bom; 2006(4)MhLj339
..... establishment shall apply to any establishment to which this act applies.section 39 applies to the industrial disputes act, 1947, to industrial premises under the b.c.w. act (act no. 32 of 1966).section 39 applies for industrial premises under b.c.w. act 'act no. 32 of 1966.(this information is extracted from the comparative statement furnished by the petitioner which is at ..... and cigar workers stands excluded. but, as pointed out above, in respect of a large number of benefits required to be provided under the employees' state insurance act, no corresponding benefits are provided for under the enactments applicable to the beedi workers. therefore, we are unable to agree with the contention of the petitioner that the provisions of ..... constitute a scheme of 'special enactment' and as to whether the employees' state insurance act liable to be classified as 'general enactment'.for this analysis, this court will have to compare, analyze and find out the effect of ..... . it is, therefore, necessary for this court to comparatively examine and find out whether the objects of and the provisions contained in (a) bidi and cigar workers (conditions of employment) act, 1976, (b) maternity benefits act, 1961, (c) maharashtra workmen minimum house rent allowance act, 1983 and (d) workmen's compensation act taken together, form a group of enactments and do .....Tag this Judgment!
Court : Mumbai
Decided on : Nov-20-2006
Reported in : 2007(2)ALLMR110; 2007(1)BomCR329
..... suburbs), who have to bear the consequences of additional pressure on the already stretched/overburdened infrastructure. such doubling of the permissible fsi without corresponding increase in the provision of services like parks/open areas, water, sewerage etc. have made large parts of the suburbs virtually uninhabitable and ..... from the census of 1981, 1991 and 2001, shows that the population density of bandra area is almost static or has come down as compared to 1991. the other wards have shown high populations. the rise in population density over a decade appears to be between 5 and ..... babulal amthalal mehta v. collector of customs, calcutta : 1983ecr1657d(sc) . another petition, thereafter, came to be filed once again challenging section 78a of the sea customs act, under articles 19(1)(f) and (g). it was argued that such a challenge would not be available, as earlier a ..... matters embraced within the police power, with particular reference to the location, character and extent of streets, squares, parks and to kindred mapping and charting. in padma v. hiralal motilal desarda and ors. : supp2scr179 considering a development plan the supreme court observed as under:31. laws ..... of the draft development plan. eminent town planners and other persons with required expertise were a part of such committees. iii. 26th may, 1983: the bmc published the draft development control rules. by a separate notification of the same date it also published the draft development plan for the .....Tag this Judgment!