Manohar Vithal Velankiwar Vs Controller of Estate Duty, Poona
.... n Bench of the Nagpur High Court in Bhiwra v. Renuka. Considering the position, the Division Bench at page 404 of the Report observed : "According to their Lordships of the Privy Council the ''share'' which is allotted to the mother on partition is not a ''share'' in the true sense but only a pr ...
Bombay High Court
Municipal Committee, Malkapur Vs Ballabhdas Mathuradas, Lakhani and another
.... e, it would be necessary to state a few facts. The appellant Kamla Mills was carrying on business of manufacture and sale of textile cloth. It was a registered dealer at the material time under the provisions of the Bombay Sales Tax Act (5 of 1946). It was the case of the appellant-mills that during ...
Bombay High Court
Burmah Shell Refineries Ltd. Vs G.B. Chand (Income Tax Officer) and Another
.... though the Income Tax Officer would not be bound by the decisions previously taken. We are just now not concerned with the question as to whether the Income Tax Officer could or could not have taken a view different from that he had taken in the surtax provisional assessment of the assessee for the ...
Bombay High Court
Kamani Employees'' Union Vs Kamani Engineering Corporation, Ltd. and Others
.... dges held that the second reference was merely an amplification of the first reference and only supplemented the first order of reference and that did not amount to supersession of the first reference. It may be stated that the first reference referred five disputes to the industrial tribunal and th ...
Bombay High Court
Beharilal Ramcharan Cotton Mills Ltd. Vs Commissioner of Income Tax, Bombay City-I
.... fore the Tribunal and claimed that he was entitled to depreciation u/s 12(3). The basis of the assessee''s claim u/s 10(2) (vi) and section 10(2) (via) was that the assessee had used the machinery itself for the purposes of its own business. The stand was quite distinct and different from the basis ...
Bombay High Court
Premier Construction Co. Ltd. Vs Commissioner of Income Tax, Bombay
.... and the board of directors, did not confine itself merely to the settlement of the quarrel between himself and the president of the assessee-company, but went far beyond and threatened to interfere with the business of the assessee-company itself. The reliefs, which were prayed for in the suit, wer ...
Bombay High Court
Chhaganlal Savchand Vs Commissioner of Income Tax, Bombay
.... of sale the goods were not in deliverable state, because the buyer could not have obtained delivery without obtaining the endorsement on the documents. In out opinion, the argument is not well conceived. To ascertain whether the goods are in a deliverable state or not, the question to be asked is wh ...
Bombay High Court
Jokhiram Ramchandra Vs Commissioner of Income Tax, Bombay City-I
.... interest as well as the amount expended as legal expenses by the assessee in obtaining the decrees against the partners of the firm, Sadasukh Gambhirchand, and the recovery proceedings. 8. It is not possible for us to accept the first two contentions raised by Mr. Joshi. It is not disputed that ...
Bombay High Court
J.K. Chemicals Ltd. Vs Commissioner of Income Tax, Bombay City-II
.... the assessee under the general law does not constitute cessation of the trading liability within the meaning of section 10(2A). We have taken this view in Kohinoor Mills Ltd. v. Commissioner of Income Tax. The ratio of this case has been well summarised in its placitum in the following terms : ...
Bombay High Court
Bhausa Ganusa Pawar and Co. Vs Commissioner of Income Tax, Poona
.... o be given with regard to the firm as it was constituted at the date of assessment and a sit existed during the relevant account year. No doubt, the instrument of partnership, which it had submitted along with its application, was the supplied also of the earlier constitution of the firm and moreove ...
Bombay High Court
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