December 2002

Section 276C

Madhya Pradesh H.C : This order shall govern the disposal of the aforesaid two appeals filed on behalf of Union of India respectively against the order dt. 24th Nov., 1992, passed by the Addl. Chief Judicial Magistrate, Economic Offence, Indore in Criminal Case No. 57/1990 and Criminal Case No. 56/1990 whereby the accused-respondent was acquitted of the offence under s. 276C

High Court Of Madhya Pradesh : Indore Bench Union Of India vs. Smt. Birdibai Garg Sections 276C Asst. Year 1985-86,

Sec. 260A, Section 195, Section 260

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that no tax was to be deducted at source on payment made by the assessee to AVL-Gesselschaft Fur Verbrennungskraftmachlan M.B.H. Austria for the feasibility study of improving the performance of the existing Diesel Engine 265 DI as the payment represented fees for technical services and not royalty?

High Court Of Bombay CIT vs. Mahindra & Mahindra Ltd. Sections 195, 260A S.H. Kapadia & J.P. Devadhar, JJ. IT

Section 4

Bombay H.C : Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in interpreting the implication of Gurupad Khandappa Magdum vs. Hirabai Khandappa Magdum (1981) 129 ITR 440 (SC) and consequently holding that there was a notional partition on the death of the Karta/deceased and therefore, the ancestral/HUF property did not belong to the HUF as the HUF did not survive ?

High Court Of Bombay CIT vs. Vishwas D. Ranade Section 4 Asst. Year 1976-77 S.H. Kapadia & J.P. Devadhar, JJ.

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