Court : Kerala
Decided on : Nov-07-1958
Reported in : AIR1959Ker182
..... there was an infringement of article 14 the supreme court held:'the discrimination, if any, was not brought by the two ordinances, but by the circumstances that there was no income tax act in nabha and consequently there was no case of assessment pending against any nabha assessees. in any case the provision that pending proceedings should be concluded according to the law ..... a given case there is sufficient territorial nexus is essentially one of fact'.18. in much the same way has the principle-been stated in earlier cases under the indian income-tax act, 1992. see kanga, 4th edn. vol. i, p. 8. thus in wallace bros, and co. ltd. v. i. t. commr., bombay the privy council had occasion to consider the validity ..... of section 4a of the indian income-tax act, 1922 under which the foreign income of a company which was incorporated in the united kingdom and had also its control and management of affairs exclusively in that country was sought to be charged ..... the madras state was, like the rest of that state area, not subject to any general law relating to agricultural income-tax. it was only income from plantations as defined in the madras plantations agricultural income-tax act v of 1955 that was subject to such tax. a system of land revenue including cesses and enhanced by surcharge and additional surcharges was on the other hand prevalent .....Tag this Judgment!
Court : Kerala
Decided on : Jun-18-1958
Reported in : AIR1959Ker110; 36ITR169(Ker)
..... the provisions of section 26a. registration of firms under the income tax act is not a general right but is a mere privilege given to the firm in order to enable the individual partners to get the benefit of the lower rates of ..... there :'the provisions as to the specification of the share of each partner in the partnership deed enacted under section 26a of the indian income tax act, 1922, and in the application form prescribed under rule 3 of the income tax rules are mandatory in nature and unless these provisions are strictly complied with, the partnership firm is not entitled to get itself registered under ..... n.v. iyengar, j.1. this is a reference by the income tax appellate tribunal, madras bench under section 66(1) of the indian income-tax act and the question raised is :'whether the assessee is entitled to relief under section 26-a of the indian income-tax act for the accounting year 1125 m. e. relevant for the assessment year 1951-52'.the assessee was the firm of ..... behalf of any firm, constituted under an instrument of partnership specifying the individual shares of the partners, for registration for the purposes of this act and of any other enactment for the time being in force relating to income-tax or super-tux. (2) the application shall be made by such person or persons, and at such times and shall contain such particulars .....Tag this Judgment!
Court : Kerala
Decided on : Dec-03-1958
Reported in : AIR1959Ker220; 38ITR152(Ker)
..... more is due. this contention is dismissed.'5. after the tribunal dismissed the appeal filed before it, the assessee applied for a reference under section 66(1) of the income-tax act. the commissioner of income-tax opposed that application and the tribunal dismissed it on 28-1-1955. thereupon the assessee filed o. p. no. 113 of 1955 before the high court of travancore ..... ' cannot be justified.21. in the result, the answer to question no. (1) is that the tribunal was not justified in holding that the proviso to section 13 of the income-tax act was attracted to this case; and the answer to question no. (11) is that the disallowance of rs. 18,000 out of the amount of rs. 36,000 paid as ..... two questions of law as arising out of the tribunal's order and directed the tribunal to state a case and refer those questions under section 66(2) of the income-tax act. the reference has been made in pursuance of the above order, and the questions referred are:'(i) whether in the circumstances of the case the tribunal was justified in holding ..... it is for the assessee to conduct his business and in his wisdom or otherwise to fix the remuneration to his staff. the income-tax act does not clothe the taxing authority with any power or jurisdiction to determine the reasonableness of the amount so fixed and paid by the assessee. the only test for the deductability of such remuneration is .....Tag this Judgment!
Court : Kerala
Decided on : Dec-19-1958
Reported in : AIR1959Ker298; 39ITR234(Ker)
..... be sold as scrap iron, allowance for the value of the car was claimed on the ground that it had become obsolete under section 10(2) (vii) of the indian income-tax act -- act xi of 1922 as it stood then. the learned judges negatived this contention as being contrary to the plain meaning of the language used in the statute and observed at ..... law is correct. a similar allowance was given on plant or machinery which had become obsolete, under section 10(2) (vii) of the income-tax act -- act xi of 1922 as it originally stood. in rathan singh v. commr. of income-tax air 1926 mad. 462, a division bench of the madras high court consisting of the chief justice and beasley, j., had to consider the ..... adventure in the nature of trade, or commerce or manufacture. the first part of this definition of 'business' in the excess profits tax act is the same as the definition of a business in section 2(4) of the indian income-tax act: whether particular activity amounts to any trade, commerce or manufacture or any adventure in the nature of trade, commerce or manufacture is ..... any business carried on by the assessee under section 4 clause (iv) read with section 8 clause (i) of the travancore income-tax regulation -- regulation viii of 1096 corresponding to section 6 clause (4) read with section 10 of the indian income-tax act xi of 1922.30. mr. govindan nair, learned counsel for the assessee contended that the tribunal has not at all adverted .....Tag this Judgment!
Court : Kerala
Decided on : Sep-01-1958
Reported in : AIR1959Ker34
..... taken for obtaining the copy has to be excluded in computing the time for the appeal under section 115 of the travancore income-tax act corresponding to section 67a of the indian income-tax act.4. the learned counsel for the income-tax department conceded before us that if we were of the opinion that the assessee was entitled to exclude the time taken for ..... the opinion expressed in the madras and calcutta cases referred to above and hold that the assessee was entitled, under section 115 of the travancore income-tax act (corresponding to section 67a of the indian income-tax act) to exclude the time taken for obtaining the certified copies after the intimation received by him of the appellate assistant commissioner's order.7. ..... high court in rasipuram u. n. service v. income-tax commissioner, air 1957 mad 151; (a). in that case section 33(1) of the indian income-tax act (corresponding to section 45 of the travancore income-tax act), section 67a of the indian income-tax act (corresponding to section 115 of the travancore act), and rule 10(1) of the income-tax appellate tribunal rules 1946 have been considered; and ..... the appellate tribunal in time having due regard to sections 45 and 115 of the travancore income-tax act and the rules framed by the appellate tribunal in this regard?'2. section 45 of the travancore income-tax act corresponds to section 33(1) of the indian income-tax act, and provides :'any assessee objecting to an order passed by an appellate assistant commissioner under .....Tag this Judgment!
Court : Kerala
Decided on : Oct-31-1958
Reported in : AIR1959Ker279; 36ITR544(Ker)
..... have carried forward the particular losses under the law in existence before the extension of the indian income-tax act (in this case, under the travancore income-tax act) and that in view of it the company's loss of 1123 could be carried forward only for two years, ..... the fact that in the order for the assessment or 1950-51 which was the first assessment on the company under the indian income-tax act after that act was extended to travancore-cochin, the loss of 1123 was ascertained and there was an express direction to carry forward that loss also ..... difficulties) order, 1950, it could never have been the intention to make this kind of discrimination against the assessees newly brought under the indian income-tax act.as the extension was made for the purpose of securing uniformity section 3 could have been intended only for the purpose of relieving temporary hardships ..... (removal of difficulties) order 1950, has expressly curtailed the rights which they would otherwise have had under section 24(2) of the indian income-tax act. he contended that that section limits the rights of those assessees to carry forward the losses of previous years to periods during which they could ..... to make a reference. this reference lias been made accordingly, and the questions referred are;'(i) whether under the provisions of the indian income-tax act the petitioner is entitled to cany forward the loss for a period of six years notwithstanding the fact that during the period when the .....Tag this Judgment!
Court : Kerala
Decided on : Nov-20-1958
Reported in : 37ITR311(Ker)
..... 85500raghavan67100choyi1,97900muniswami naidu2,64300kuttan43500achuthan.23000 total rs.10,72300'5. subsequently, in exercise of the revisional powers conferred on him by section 33b of the income-tax act, the commissioner of income-tax, madras, revised the income-tax officers order of july 3, 1953. taking the view that what should be declared under section 23a to be deemed to have been distributed ..... sections 34 and 35. beyond these limitations, we are unable to see anything in section 33b of the income-tax act and section 1(2) of the income-tax and business profits tax (amendment) act, 1948, limiting the powers under section 33b of the income-tax act to orders in assessment proceedings for the year 1948-49 and subsequent years. if the proceedings for the ..... the assessments subsequent to march 30, 1948, the power granted under section 33b is to revise any order passed by the income-tax officer in any proceeding under the income-tax act and section 1(2) of the income-tax and business profits tax (amendment) act, 1948, makes section 33b, operative from march 30, 1948, subject to the period of limitation prescribed by section 33b ..... year 1948-49.14. now the contention of the respondent, which has been upheld by the appellate tribunal, is that since the income-tax business profits tax (amendment) act, 1948, which added section 33b to the income-tax act, received the assent of the governor-general only on the 8th september, 1948, the commissioner had no jurisdiction to invoke the powers .....Tag this Judgment!
Court : Kerala
Decided on : Mar-18-1958
Reported in : 40ITR681(Ker)
..... of growth and development - is a current and not a capital expenditure, and is hence entitled to the deduction claimed under section 5(e) of the madras plantations agricultural income-tax act, 1955.the income-tax manual (10th edition, page 536) deals with the capital and revenue expenditure of tea gardens as follows :'in assessing the profits of tea concerns there will be allowed, as ..... or revenue disbursement.the difference between capital expenditure and revenue expenditure has often come up for discussion in connection with section 10(2)(xv) of the indian income-tax act, 1922, in which act also as in the madras plantations agricultural income-tax act, 1955, there is no definition of the expression 'capital expenditure'. as stated by the privy council in mohanlal hargovind v. commissioner of ..... which the deduction is claimed and 'the expenses of cultivating the crop', the expenditure on the mature rubber trees from which that income was earned;dealt with the provisions of the indian income-tax act and the decision of the bombay high court in in re tata iron and steel co. ltd. and said :the provision we have to deal with is entirely ..... in the appeal. it is the correctness of the decision of the tribunal that is challenged before us in this application by the commissioner of agricultural income-tax, kerala, under section 54(1) of the act.the application states the point in controversy as follows :'the only question in dispute is the validity of the claim of the respondent that a sum .....Tag this Judgment!
Court : Kerala
Decided on : Sep-12-1958
Reported in : 36ITR210(Ker)
..... firm it was open for the first respondent to assess either the firm or the partners under section 23(5)(b) of the income-tax act. he chose to adopt the former course. the next stage is that of issuing notice of demand under section 29 which provides as follows :'when any ..... the order exhibit p-3, that the petitioner was not a defaulter as contemplated by section 46(1) of the income-tax act, that no notice had been served on him for payment of the tax before imposing penalty, that no notice of the order imposing penalty was given to him, that in view of the ..... of the petitioner that there was no demand on him to pay tax and that he cannot therefore be deemed to be in default. section 46 of the income-tax act provides that when an assessee is in default in making a payment of income-tax the income-tax officer may in his discretion direct that in addition to the ..... the firm had become dissolved even before the commencement of the assessment proceedings. this is a question of fact which has to be raised before the income-tax officer. now that the order of assessment has been set aside in appeal and the petitioner gets an opportunity to contest the assessment proceedings, it is ..... tax, penalty or interest is due in consequence of any order passed under or in pursuance of this act, the income-tax officer shall serve upon the assessee or other person liable to pay such tax, penalty or interest a notice of demand in the prescribed .....Tag this Judgment!
Court : Kerala
Decided on : Feb-17-1958
Reported in : AIR1958Ker341
..... arose under article 32 of the constitution questioning the validity of orders of transfer of their income-tax flies and also the subsequent proceedings including the assessment orders on the ground that section 5(2) of the income-tax act was ultra vires of the constitution and in consequence, the whole proceedings were without jurisdiction ..... 130: (air 1927 mad 130) (fb) (o).'based on this reasoning their lordships held that the orders of transfer made by the commissioner of income-tax or the central board of revenue, as the case may be, against these groups, cannot therefore be challenged by them as unconstitutional and void.39. ..... rights, the amritsar group on 20-4-1956 and the raichur group on 5-11-1956.if they acquiesced in the jurisdiction of the income-tax officers to whom their cases were transferred, they were certainly not entitled to invoke the jurisdiction of this court under article 32. it is ..... of the petitioners raised any objection to their cases being transferred in the manner stated above and in fact submitted to the jurisdiction of the income-tax officers to whom their cases had been transferred. it was only after our decision in bidi supply co. v. the union of india, ..... the power to constitute the state transport authority and regional transport authorities are given in sub-section (1) and (2) of section 44 of the act which runs as follows :'44. transport authorities-- (1) the state government shall, by notification in the official gazette, constitute for the state a .....Tag this Judgment!