Skip to content


Bombay Electric Supply and Tramways Company Limited, in Re. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtMumbai
Decided On
Case NumberCivil Reference No. 14 of 1937
Reported in[1940]8ITR432(Bom)
AppellantBombay Electric Supply and Tramways Company Limited, in Re.
Excerpt:
- section 3: [s.b. mhase, d.s. bhosale & a.s. oka, jj] offences of atrocities - complaint under held, merely because the caste of the accused is not mentioned in the fir stating whether he belongs to scheduled caste or scheduled tribe, it cannot be a ground for quashing the complaint. after ascertaining the facts during he course of investigation it is always open to the investigating officer to record tht the accused either belongs to or does not belongs to schedule caste or scheduled tribe. after final opinion is formed, it is open to the court to either accept the same or take cognizance. even if the charge sheet is filed at the time of consideration of the charge, it si open to the accused to bring to the notice of the court that the materials do not show that the accused does not..........on sterling securities on the ground that though the said income accrued and arose in england, it was subsequently brought into british india within the meaning of section 4 (2) of the act and so was to be deemed to have accrued and arisen in british india under the said section and this court by and with such consent doth order that the commissioner of income-tax, bombay presidency, sind and baluchistan do pay to the said assessee, the bombay electric supply and tramways company limited their costs of the said reference and of this order when taxed and noted in the margin hereof witness sir john william fisher beaumount, knight, chief justice at bombay aforesaid this fifteenth day of march one thousand nine hundred and forty.reference answered in the negative.
Judgment:
ORDER

Upon the Reference of the Commissioner of Income-tax for the Bombay Presidency, Sind and Baluchistan dated the seventh day of October one thousand nine hundred and thirty seven arising out of the Order of the Assistant Commissioner of Income-tax, B Division, Bombay, in the above matter dated the first day of February one thousand nine hundred and thirty seven in appeal on the grounds mentioned in the petition herein dated the second day of April one thousand nine hundred and thirty seven being this day called on for hearing the said Commissioner and the above named Assessee, the Bombay Electric Supply and Tramways Company Limited appearing respectively by Advocates and upon reading the said Reference and the Order passed on the first day of February one thousand nine hundred and thirty seven by the Assistant Commissioner of Income-tax, B Division, Bombay, and upon the said parties by their respective Advocate hereby consenting to the following Order This Court by and with such consent Doth Answer the question referred to in the said Reference in the negative and Doth Declare that it is hereby agreed that in the circumstances of the case the Income-tax Officer had not rightly included in the income liable to tax the amount of Rupees one lac twenty nine thousand and twenty five on account of interest on sterling securities on the ground that though the said income accrued and arose in England, it was subsequently brought into British India within the meaning of Section 4 (2) of the Act and so was to be deemed to have accrued and arisen in British India under the said Section And This Court by and with such consent Doth Order that the Commissioner of Income-tax, Bombay Presidency, Sind and Baluchistan do pay to the said Assessee, the Bombay Electric Supply and Tramways Company Limited their costs of the said Reference and of this order when taxed and noted in the margin hereof Witness Sir John William Fisher Beaumount, Knight, Chief Justice at Bombay aforesaid this fifteenth day of March one thousand nine hundred and forty.

Reference answered in the negative.


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //