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Judgment Search Results Home > Cases Phrase: income tax act Court: kolkata Year: 1958 Page 2 of about 33 results (0.167 seconds)

Dec 19 1958 (HC)

RahimuddIn Ahammad Vs. State of West Bengal

Court : Kolkata

Decided on : Dec-19-1958

Reported in : AIR1959Cal753

..... ) bengal as per order of the assistant commissioner dated 15th june, 1946, under section 47(2) of the bengal agricultural income-tax act, 1944, and that under article 9 (b) of the indian independence (rights, property and liabilities) order, 1947 made under the indian independence ..... of the case were that the deposit was made at balurghat which was a sub-treasury at that time, under the order of the agricultural income-tax officer at dinajpur, and the money was ultimately deposited in the dinajpur treasury, which is now within pakistan. that being so, it may at ..... , 1947.8. in paragraph 3 of the plaint the plaintiff-appellant alleged that his place of residence as well as his properties liable for agricultural income-tax were all situate within the jurisdiction of the subordinate judge, west dinajpur.9. summons in the suit could not be served on the province of ..... becomes entitled to refund he must make an application under rule 17 of the bengal agricultural income-tax rules, 1944, the relevant portion of which i quote below :'17 (1) an application for refund of tax under the act shall be made as follows :-- (a) if the applicant ordinarily resides in west bengal, ..... to the agricultural income-tax officer of the district or area in which the applicant is chargeable directly to tax, or if he is not chargeable directly to tax, to the agricultural income-tax officer of the .....

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Jun 18 1958 (HC)

Wright Vs. Boyce (inspector of Taxes).

Court : Kolkata

Decided on : Jun-18-1958

Reported in : [1959]36ITR504(Cal)

..... : '... and it must now (i think) be taken as settled that they' - that is to say, the relevant words of rule 1 of schedule e of the income tax act - 'include all payment made to the holder of an office or employment as such - that is to say, by way of remuneration for his services, even though such payments ..... to this - that the money has come to, or accrued to, a person by virtue of his office - it seems to me that the liability to income tax is not negatived merely by reason of the fact that there was no legal obligation on the part of the persons who contributed the money to pay it.'there ..... : 'now that judgment, whether or not the particular facts justified it, is certainly an affirmation of a principle of law, that a payment may be liable to income tax although it is voluntary on the part of the persons who made it, and that the test is whether, from the standpoint of the person who receives it, it ..... money to witness the benefit match. applying that view of the matter to the present case, mr. magnus said that the crown had not established its claim to tax, for, as there was no machinery of collection and no fund to identify or earmark the payments, as and when they were paid into the fund as ..... conveys the purport of schedule e for the purpose of this case.this, as will have been observed, is one of those cases where it is sought to tax payments made voluntarily on the part of the persons who made them. it is, of course, well settled that payments may be taxable in the hands of the .....

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Sep 18 1958 (HC)

Provat Kumar Mitter Vs. Commissioner of Income-tax, West Bengal.

Court : Kolkata

Decided on : Sep-18-1958

Reported in : [1959]37ITR91(Cal)

..... view it in no other light, it seems to me that section 16(1) (c) of the income-tax act cannot apply at all to the income sought to be transferred by it, because the income remained the income of the settler or rather remained to accrue to him first in spite of the assignment. if so ..... 12,000. in assessing the settlor for the assessment year 1953-54, the income-tax officer included the dividend in his income under, as he said, the provisions of sections 16(1) (c) and 16(3) of the indian income-tax act. the settlors contention was that since the settlement was for the lifetime of the ..... being, in my view, what i have explained above, i cannot, with respect, follow the whole of the reasoning in rangachari v. commissioner of income-tax, though with much that was said in that case i find myself in agreement. the learned judges who decided that case say that the only effect ..... beneficiary the third proviso to section 16(1) (c) would apply and the dividend which had come to belong to the beneficiary could not be deemed to be his income. he, accordingly, appealed to ..... appellate assistant commissioner gave effect to both of those contentions.in further appeal before the income-tax appellate tribunal, the settlor again relied on the third proviso to section 16(1) (c) of the act and the departmental representative took his old two points as also a further point. the further point .....

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Jun 04 1958 (HC)

Ostime (inspector of Taxes) Vs. Australian Mutual Provident Society.

Court : Kolkata

Decided on : Jun-04-1958

Reported in : [1960]38ITR35(Cal)

..... not, then it is clear-and, indeed, it is conceded-that the seven assessments in this case, five made under rule 3 of case iii of the income tax act of 1918 and two under section 430 of the act of 1952, are valid assessments; if, on the other hand, it does apply, then, by virtue of section 51 of the finance (no. 2 ..... branch office in london and carries on part of its business here.i should next refer to some of the income tax provisions relating to insurance companies. rule 15 of the rules applicable to schedule d, cases i and ii, in the income-tax act, 1918, provides as follows by sub-rule (1) : 'where an insurance company carries on life insurance business in conjunction with ..... important bearing on this case. [his lordship read it and continued :] these provisions are those contained in the income-tax act, 1917. there are seven years assessments concerned in the case, from 1947-48 to 1951-52. the act of 1918 applies to the five earlier years and the act of 1952 applies to the last two years. there is no material difference between the ..... in council under this section with respect to any arrangements relating to a dominion as defined for the purposes of section twenty-seven of the finance act, 1920 (which provides for relief in respect of dominion income tax), the said section twenty-seven shall cease to have effect as respects that dominion except in so far as the arrangements otherwise provide.'the important .....

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Sep 18 1958 (HC)

Karanpura Development Co., Ltd. Vs. Commissioner of Income-tax, West B ...

Court : Kolkata

Decided on : Sep-18-1958

Reported in : [1960]38ITR484(Cal)

..... as selami by the assessee for granting sub-leases were trading receipts in its hands and the amount of profit therein is assessable under the indian income-tax act ?'the answer to the question must depend on whether or not, in exploiting the prospecting licence by way of obtaining coal mining leases from the licensor ..... its hands and whether the profit contained therein, if any, was assessable under the indian income-tax act. the question has arisen out of the income-tax assessment of the assessee for the years 1948-50 and 1950-51 and its business profits tax assessment for the chargeable accounting periods ending on december 31, 1948, and march 31, 1949 ..... if he had retained the property in his own hands and granted coal-mining leases to third parties as the proprietor of the coal fields.the income-tax officer, the appellate assistant commissioner and the tribunal have all concurrently held that the selami receipts were trading receipts in the hands of the assessee company. ..... the reasons given above, the answer to the question referred must, in my opinion, be in the affirmative.the commissioner of income-tax will have his cost of this reference.guha, j. - i agree.question answered in the affirmative. ..... on the subleases were in those circumstances clearly business receipts and the profit contained in them was clearly liable to be taxed as business income. indeed, when the assessee company admitted that its receipts from the sublessees by way of royalties were business receipts of an .....

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Jul 24 1958 (HC)

Liberty Cinema Vs. the Commissioner, Corporation of Calcutta and anr.

Court : Kolkata

Decided on : Jul-24-1958

Reported in : AIR1959Cal45

..... is included in pepsu had been asked to pay income-tax for the period prior to 28-9-48 at the old rate fixed by the kapurthala income-tax act. which was lower than the rate fixed by the patiala income-tax act, 2001, the people of nabha, who had not to nay any income-tax prior to 28-9-48 at all, have ..... cannot leave an unlimited discretion to non-legislative bodies. if this were not so, the consequences may be serious. the corporation may levy a tax in the nature of income-tax and charge people 15 annas in the rupee upon their profits. i do not think that such delegation of power without limit to a non ..... function, in that no policy has been laid down or indicated. in the case of income-tax, which may be cited as a well-known form of taxation, the rate of tax to be levied is indicated each year by the finance acts. as i have pointed out in sarat chandra ghatak's case (a) (supra), it ..... would be strange if the legislature laid down that income-tax will be payable at such rate and in such manner ..... as government or the commissioner of income-tax prescribes. in the present case also, no .....

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Feb 24 1958 (HC)

Swarnalata Bose and anr. Vs. Promode Chandra Roy Choudhury

Court : Kolkata

Decided on : Feb-24-1958

Reported in : AIR1959Cal268,63CWN227

..... her claim against the defendant-respondent in the manner done by her.42. in the matter of payment of such legacy, there is no question of deduction of income-tax under the pakistan income-tax act, and that is all the more so, because the defendant is not compelled to pay the maintenance and annuity out of pakistan properties alone, which, as the ..... abandon the charge and institute a simple money suit against him for recovery of arrears of maintenance and annuity. he further contended that he was entitled to deduct income-tax under the pakistan income-tax act in respect of the sums payable to the plaintiff.30. the courts below gave effect to the contention raised by the defendant and dismissed the suit. hence this ..... any decree, the decretal amount will be subject to deduction of income tax at source under the pakistan income-tax act. it is difficult to understand why the courts below have held this, because the income-tax authorities will be at liberty to realise income-tax from the appellants if they come within the purview of the income-tax act. there would, therefore, be no deduction on this account and ..... defendant respondent alleges, are now vested in the government under the estates acquisition act of that country.43. plaintiff appellant claimed interest on arrears of maintenance and annuity. there is .....

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Jan 14 1958 (HC)

Kuver Bank Ltd. (In Liquidation) Vs. State of West Bengal

Court : Kolkata

Decided on : Jan-14-1958

Reported in : AIR1960Cal81,63CWN21

..... order of attachment in favour of the patuakhali bank ltd., was made absolute. thereafter, on the 21st of april 1952, the income-tax department issued a notice under section 46 (5a) of the income-tax act to the chief secretary, government of west-bengal for rs. 3812/8/- due from the state of west bengal to messrs. ..... the said sums on the basis that they have, by virtue of the decrees obtained against the partnership firm, and by virtue of the assessment of income-tax, stepped into the shoes of the judgment-debtor and are therefore, entitled to claim the amounts lying in the government departments in pro tanto satisfaction of ..... p. 409); sheodoyal khemka v. joharmul manmull : air1924cal74 ; broja lal saha v. budh nath : air1928cal148 and to the decision of the supreme court reported in commr. of income-tax, west bengal v. a. w. figgis & co., : [1953]24itr405(sc) . mr. deb referred to a decision of the privy council reported in bhagwanji v. alembic ..... 18-11-1947 and the execution of which the petitioner seeks in this application was a valid decree, then, in that case, the claim of the income-tax department pursuant to the notice given on 21-4-1952 for the sum of rs. 3812/8/- must be postponed to the claim of the petitioner ..... passed in favour of the said tarapada das against k. g. ahmed and co. in suit no. 4284 of 1949 are not payable to the income-tax department or the said tarapada das but they should be made over to the petitioner. this tarapada das has not appeared at the hearing of this .....

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May 07 1958 (HC)

Racecourse Betting Control Board Vs. Young (inspector of Taxes). Racec ...

Court : Kolkata

Decided on : May-07-1958

Reported in : [1960]39ITR553(Cal)

..... regards the other. in the circumstances i shall confine myself in this judgment to income tax.the board has been assessed to income tax under schedule d of the income tax act, 1952, for the income tax years 1953-54 and 1954-55, in reference to its trade as a totalisator operator. although mr. heyworth talbot was not prepared ..... unreservedly so to admit, it is, in my judgment, clear that the board is in fact carrying on such a 'trade.' in respect of these tax years, the ..... attention or conclusion. and if the findings are so open to challenge, then, in my judgment, the runners allowances fail equally with the other expenses to qualify as deductions for income tax purposes, since they, like certain of the other expenses and particularly the travelling allowances, were laid out for purposes not exclusive to the boards business, but to some real ..... . one appeal and the corresponding cross-appeal are concerned with the boards liability to income tax; the second appeal and cross-appeal relate to profits tax. it has been agreed before us that identical principles apply, so far as is relevant to these appeals, to both income tax and profits tax, so that the answer as regards the one necessarily involves the answer also as .....

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Dec 22 1958 (HC)

Nath Bank Ltd. Vs. Andhar Manick Tea Co. Ltd.

Court : Kolkata

Decided on : Dec-22-1958

Reported in : AIR1960Cal779,[1960]30CompCas306(Cal),64CWN161

..... came to the conclusion that the locality of this debt was to be treated as in alberta.15. the case reported in (1929) ac 1 is an income-tax act case where different considerations arise.16. the facts before me, as i have indicatedalready, are different. in the case before me themortgage or hypothecation deed was stamped ..... as the debt is part of the property, rights or interests of a german national within his majesty's dominions. i do not refer to the income-tax cases, or other tax cases, which i think, must be considered closely in relation to the terms of the statute upon which the circumstances arose for decision. i base my ..... registrar of joint stock companies, east bengal inasmuch as the tea estate is in pakistan and also for the purposes of section 277 of the indian companies act, 1913. although son behari pal, the local manager of the chittagong branch of the defendant company has suggested in the course of his evidence that there ..... 450. in the case reported in 1891ac 476 the question arose whether a debt due to a testator was liable to probate duty under the stamp duties act of new south wales on the ground that it was a simple contract debt the locality of which was in new south wales where the debtors resided, ..... hypothecation bond having been stamped with pakistan stamp is notadmissible in evidence in view of the provisions of section 18 of the indian stamp act. but it may be pointed out that the hypothecation bond was executed in the indian union and so sec. 18 of the stamp .....

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