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Judgment Search Results Home > Cases Phrase: income tax act Court: mumbai Year: 1999 Page 17 of about 248 results (0.087 seconds)

Jul 05 1999 (HC)

Ramagauri Keshvlal Virani Vs. Walkeshwar Triveni Co-operative Housing ...

Court : Mumbai

Decided on : Jul-05-1999

Reported in : AIR1999Bom385; 2000(2)BomCR687; 1999(3)MhLj145

..... heavily lie on the petitioner to prove his exclusive right of ownership over the terrace. since, however, the statutory provision of the maharashtra ownership flats act, do not empower the builder to sell the terrace in the circumstances of the present case and since the 'document, exhibit 'a', mainly appears to ..... the words nothing in this section shall affect the right of the promoter to dispose of the remaining flats in accordance with the provisions of this act.'11. in fact none of the provisions individually or collectively authorise the builder to sell a terrace of the building. the words such as common ..... to cover the terrace. he also contended that all objections to the tenability of the dispute under section 91 of the maharashtra co-operative societies act, 1960 is concerned, the same was rightly rejected by both the courts below.6. so far as the first objection relating to maintainability of the ..... jain and others, in support of his contention. it was also contended by him that as per the provisions of the maharashtra ownership flat and apartments act, 1963, the builder had power to dispose of the terrace and as such there was no illegality in purchasing of the terrace by the petitioner. ..... that the dispute tiled by the society against the petitioner did not fall within the ambit of section 91 of the maharashtra co-operative societies act, 1960 as it was not a dispute between the society and its member because according to mr. naik the petitioner has purchased the flat in .....

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Jul 12 1999 (HC)

Chinnupashabi W/O Hasan Jahagiradar and Others Vs. Fatesingh Shikshan ...

Court : Mumbai

Decided on : Jul-12-1999

Reported in : AIR1999Bom383; 1999(4)ALLMR405; 2000(2)BomCR691

..... the standard rent, arrears of rent, additions to the rent etc., and submitted that if any such interpretation is accepted, a number of provisions of the act would become redundant and in that context he drew my attention to the observations of the supreme court in the case of m/s. alphali pharmaceuticals ltd. ..... be the rent paid in kind and in a para 10, the hon'ble supreme court in terms held that under the provisions of the particular rent act, service cannot be a consideration for sub-lease is the question. the court observed 'it is however, not possible to accept that services in lieu of ..... civil suit to take back possession from a person who was given a personal privilege of occupation. the suit was not one filed under the bombay rent act. this being the position, shri godbole submitted that the orders passed by the courts below were lacking in competence and the courts concerned did not have ..... necessarily required to pay a rent in money and can be permitted to pay it in kind. he specifically referred section 105 of the transfer of property act, whereunder in a lease of immovable property a service rendered can be the consideration for the lease. he drew my attention to the fact that it ..... of his being in the service or employment of the landlord, and that the tenant has ceased, whether before or after the coming into operation of this act, to be in such service or employment, or---'3. shri godbole submitted that it was not in dispute that hasan jahagirdar was in the employment of .....

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Oct 08 1999 (HC)

Superintending Engineer, M.i.D.C. and Others Vs. Rajurkar Brothers

Court : Mumbai

Decided on : Oct-08-1999

Reported in : 2000(2)BomCR635; 1999(3)MhLj893

..... and style as 'rajurkar brothers' at aurangabad. the respondent is a registered partnership firm. the maharashtra industrial development corporation is a body corporate established under the maharashtra industrial development act, 1961 and is represented through its principal contract authorities. the superintending engineer was in-charge of the circle for all contract works in the districts of aurangabad and jalgaon. ..... in the court and filed their say. the main contention of the present petitioners is that the reference application is hopelessly time barred as per article 137 of the limitation act, 1963. the petitioners, by their separate application, moved the learned civil judge, senior division, aurangabad for framing of a preliminary issue on the point of intimation. a request ..... was made on behalf of the petitioners that the preliminary issue with regard to limitation should be heard first before making further orders under the provisions of arbitration act, 1940. the respondent resisted the said application on the ground that the claim was denied by the petitioners by letter dated 24-2-1995 and, therefore, the application ..... to me that the dispute which has arisen in between the parties is one to which the arbitration clause applies and, therefore application under section 20 of the arbitration act cannot be dismissed on the ground that the claim would not ultimately succeed either on facts or in law.14. taking into consideration the discussion made in the foregoing .....

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Sep 06 1999 (HC)

Vandana Vithal Mandlik Vs. Vithal Namdeo Mandlik

Court : Mumbai

Decided on : Sep-06-1999

Reported in : 2000(1)ALLMR183; 2000(2)BomCR640; II(2000)DMC515; 1999(3)MhLj898

..... , therefore, it was observed that the husband would not be entitled to the decree for restitution of conjugal rights, under section 23 of the hindu marriage act, 1955. the facts in the said case were peculiar. the principle, as stated, cannot be disputed. but it cannot be made applicable to the present ..... ker lt188. no doubt, in the said matter also, there was a petition for restitution of conjugal rights under section 9 of the hindu marriage act, 1955. but the court found that the husband filed the petition 7 years after the spouses were separated. there was no explanation about this delay in ..... 1991. the delay is not properly explained and because of that, by resorting to the provisions of section 23(1)(d) of the hindu marriage act, 1955, the learned judge has held that the petitioner is not entitled to the decree for restitution of conjugal rights. in this respect, she has ..... and, therefore, petitioner is not entitled to a decree for restitution of conjugal rights, under the provisions of section 23(1) of the hindu marriage act, 1955. 7. the learned counsel for the appellant has argued that the petitioner was cohabiting with the respondent. but during that period, she was ill ..... petition no. 17 of 1991 in the court of civil judge (senior division), aurangabad, for restitution of conjugal rights, under section 9 of the hindu marriage act, 1955. on establishment of family court at aurangabad, the petition stood transferred to the family court, aurangabad, and then was numbered a. 72/93. .....

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Jun 23 1999 (HC)

Sub-divisional Engineer, Zilla Parishad, Nasik Vs. Kacharu Vishram Paw ...

Court : Mumbai

Decided on : Jun-23-1999

Reported in : 2000(2)BomCR653; 1999(3)MhLj867

..... made before its publication in the official gazette, with the result in view of the provisions of sub-section (3) of section 20 of the act, the proceedings before the labour court were pending and therefore, the labour court could entertain the application for setting aside the ex parte award. insofar ..... in paragraph 14 above that the supreme court has said that because of the provisions of subsection (3) of section 20 of the industrial disputes act, the tribunal continues to be ceased of the matter and the proceedings before it are deemed to be continued till the award becomes enforceable and therefore ..... case shows that the first question that fell for consideration before the supreme court was whether in the absence of any express provision in the act or the rules framed thereunder empowering the industrial tribunal or the labour court to set aside an ex parte award, the industrial tribunal or ..... and such proceedings are deemed to have continued on the date on which the award becomes enforceable under section 17-a of the industrial disputes act. according to the learned counsel, an award becomes enforceable on the expiry of period of 30 days from the date of its publication under ..... wages from 24th january, 1989. it appears that the said award was published in the official gazette as required by the provisions of the industrial disputes act on 13th december, 1996. it further appears that on 25th april, 1996, the petitioner made an application to the labour court, nasik which was .....

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Oct 12 1999 (HC)

Ramkrishna Girishchandra Dode and Others Vs. Anand Govind Kelkar and O ...

Court : Mumbai

Decided on : Oct-12-1999

Reported in : 1998(4)ALLMR491; 1999(1)BomCR63

..... the other material on record such as ration card, counterfoils of cheques, copies of the shops and establishment act licences, letters received by the obstructionists, electricity bills, extracts of bank accounts, copies of the assessment orders passed by income tax and sales tax authorities, copies of the summonses received by the obstructionists at the addresses of their respective tenements in the suit ..... [1980]3scr1015 the apex court considered identical situation where the obstructionists were claiming protection after the tenant had suffered a decree for eviction under section 12(3) of the rent act. on consideration of some of its earlier decisions, apex court held in para 18 of the judgment at page 1610 that the landlord was entitled to claim relief of possession ..... petition was by the obstructionist who obstructed the execution of the decree obtained by the landlord on the ground of arrears of rent under section 12(3) of the rent act. appeal was dismissed and when execution proceedings were taken out, the obstructionists obstructed the decree contending that though the lease was in respect of the land, they were ..... of the terms of lease namely parting with possession of the structures erected on the plot without obtaining the consent of the plaintiffs, failure to pay the rent and municipal taxes. the plaintiffs, therefore, prayed for decree in ejectment of the defendants in respect of the plot of land measuring 1500 sq. yards alongwith the constructions and structures standing .....

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Oct 01 1999 (HC)

Dr. Pradeep Mohanbay Vs. Minguel Carlos Dias

Court : Mumbai

Decided on : Oct-01-1999

Reported in : 2000(2)ALLMR664; 2001BomCR(Cri)75; (2000)1BOMLR908

..... consideration the provisions of the indian contract act, 1872, that the law in india is the same in respect of right to appoint an agent ..... of the payee has no locus standi to file a complaint under section 138 of the said act. this argument was repelled after taking into consideration the judgment of the apex court in ravula subbarao v. commissioner of income tax, : [1956]30itr163(sc) , wherein the legal position regarding right to appoint an agent ..... the payee or the holder, in due course, personally.8. in ravula subba kao and ors. v. commissioner of income tax, madras, (supra), the apex court has held after taking into ..... had been laid down. accordingly, it was held by kerala high court that there is no requirement under section 142 of the said act that the complaint should be made by ..... of attorney can certainly be examined as witness for the complainant and that there is no merit in the petition.6. section 142 of the said act which deals with cognizance of offences, reads as under;'142. cognizance of offences.--notwithstanding anything contained in the code of criminal procedures, 1973 (2 .....

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Feb 25 1999 (TRI)

Smt. Rajrani Gupta Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Feb-25-1999

Reported in : (2000)72ITD155(Mum.)

..... rs. 1.5 crores. he mentioned at p. 24 of his order that the amounts recorded in these forms were reflected in the books of account for income-tax purposes. he further observed that four patients located during the search, i.e., shri vishwanath s. jadhav, shri sachin kumar setty, shri deepak joshi and ..... 16,000 salary and got two daughters by name (1) aakamsha (1-1/2 yr.), (2) not named yet (one month). myself and my wife are income-tax assessees. i have a flat situated at 411-c, lancelot s.v. road, borivali (w). it was purchased in the year 1993-94 for about rs. ..... of the view that the abovementioned gifts received by the appellant and the family members were not properly explained and so he brought them to tax as the income of the appellant and the other family members to the extent he regarded them as unexplained. similarly, he was of the view that there ..... subsequent to the date of search and so it is pleaded that those confessions cannot be taken into account for bringing the nri gifts to tax as the undisclosed incomes of the family members.8. the learned departmental representative, on the other hand, mentioned firstly that the appellant had adopted delaying and evasive ..... the account books of the family members were unproved and as such be brought them to tax along with the premium thereon as the income of the respective family members, apparently under the provisions of s. 68 of the it act.7. before us, the learned counsel for the appellant invited our attention to the retractions .....

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Dec 22 1999 (TRI)

Deepak M. Mehta Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Dec-22-1999

Reported in : (2006)3STR163

..... are not identical with that of the instant case. in that case the question of filing the returns belatedly of 400 days delay and that treatment of service tax similar to that of income tax did not arise. moreover judgment in stay petition is not a final determination of the matter. it will have presidential value only if it is determined finally in ..... regularly.3. as against this the ld. dr. shri deepak kumar argues that even assuming that the return has been wrongly taken to be filed as similar to that of income tax in this case there has been delay of more than 400 days therefore the plea of the assessee, therefore he says this case is not a bona fide one. the ..... person an excuse for non-compliance. the provisions of the act even if the arguments of the assessee had been accepted namely that he treated the service tax similar as that of income tax how he could have filed the returns belatedly of 400 days beyond 365 days as applicable to income tax. even in income tax matters certain people have to file quantity returns in respect of ..... the provisions of finance act, would appear that the accountant who had been entrusted with the task of filing the return had heart-attack and had by pass surgery and thereafter he also died. shri krishnan therefore says that by mistake the appellant thought that the provisions of the service tax are similar to the provisions of income tax. therefore he filed .....

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Oct 25 1999 (TRI)

Berlia Chemicals and Traders (P) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Oct-25-1999

..... made the above observations. the case related to the computation of chargeable profits for the purpose of companies (profits) surtax act, 1964 (surtax act for short). as per the scheme of the surtax act, total income had to be computed under the it act, 1961. the total income so arrived at had to be adjusted in accordance with the provisions of the first schedule to the surtax ..... and payment of dividends within india. the high court held that the exclusion, therefore, of such interest income could only be of that income which formed part of the total income computed under the it act. such income, therefore, must necessarily be the net income which formed part of the total income after making permissible deductions. this was made clear, the court held, by the explanation added to ..... . the relevant note [128 itr (st) 111] is reproduced below : "in the case of cloth traders (p) ltd. v. addl. cit (1979) 118 itr 243 (sc), the supreme court held that in computing the taxable income for the purposes of the it act, the deduction in respect of intercorporate dividends should be allowed on the gross amount of such dividends received by the company ..... chemicals, it returned a loss of rs. 6,88,375 after claiming deprecation of rs. 28,97,697. the assessee was assessed at a positive income of rs. 25,36,330 under section 143(3) of the act, the major disallowance being that of depreciation amounting to rs. 26 lacs, the facts relating to which are narrated hereinafter. assessee-company purchased waste .....

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