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Judgment Search Results Home > Cases Phrase: income tax act Court: rajasthan Year: 1963 Page 1 of about 7 results (0.160 seconds)

Nov 21 1963 (HC)

The Jaipur Udyog Ltd. and anr. Vs. Commissioner of Income-tax and ors.

Court : Rajasthan

Decided on : Nov-21-1963

Reported in : AIR1965Raj162

..... of the constitution, nor, in our opinion, are these facts necessary to determine the contentions raised by the company. the question whether the company can claim exemption from income-tax even after indian income-tax act, 1922 was extended to the state of rajasthan can be decided without going into the merits of the controversial issue of affirmance of the said agreement by the successor ..... on the union of india by virtue of article 295 of the 'constitution. 18. the next question that arises out of this situation is whether the application of the indian income-tax act to the part b state of rajasthan by declaring the territory of the state of rajasthan as a taxable territory has taken away the rights of the company claimed by ..... are mere contractual obligations. he has contended that such obligations can be abrogated only by a legislative measure specifically smashing away such obligations. according to him extension of the indian income-tax act, 1922 to the territory of the part b state of rajasthan would not affect his clients' rights and the corresponding obligations of the union of india arising out of the ..... virtue of article 295 of the constitution, such obligation could be abrogated or wiped out by the parliament by enacting a law. according to his contention extension of the indian income-tax act of 1922 to the part b state, of rajasthan without specifically saving the rights of the petitioner company tantamounts to repealing the alleged law where-under the immunity is claimed .....

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Jan 03 1963 (HC)

Educational and Civil List Reserve Fund No. I, Udaipur and ors. Vs. Co ...

Court : Rajasthan

Decided on : Jan-03-1963

Reported in : AIR1964Raj59; [1964]51ITR112(Raj)

..... as the beneficiaries thereunder were known and their shares determinate, there was no justification for making the assessment in these cases under the proviso to section 41(i) of the income-tax act, and to impose the maximum rate of income-tax under that provision, and it was, therefore, submitted that each beneficiary should have been assessed directly on his share of the trust ..... was taxable in the hands of the beneficiaries at the maximum rate under the first proviso of section 41(i) of the income-tax act.11. as regards no. 1 fund, it was also claimed by the applicant that the income of this fund was assessable as being in the hands of his three children and that he was merely a trustee of the ..... footing that it was included in the personal estate left by maharana bhupalsinghji.it has also been found that the income arising from this fund was throughout shown as included in the income of the deceased for purposes of making assessment under the income-tax act. it may also be mentioned at this place that the recovery of the sum of rs. 3,00,000 ..... tribunal, bombay bench 'b' arising out of a group of twelve reference applications under section 66(i) of the indian income-tax act. the applicant in all these cases is his highness maharana bhagwat singhji of udaipur who alleges himself to be the trustees of three funds known as (i) raj kutumb fund ( .....

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Oct 09 1963 (HC)

Commissioner of Income-tax, Delhi and Rajasthan Vs. Gotan Lime Syndica ...

Court : Rajasthan

Decided on : Oct-09-1963

Reported in : [1964]51ITR533(Raj)

..... it was entitled to deduct the yearly rent paid to the government as business expenditure under section 10 (2) (xv) of the income-tax act. the income-tax authorities held that it was capital expenditure. on a statement of the case to the high court of madras, it was held by a ..... government and seeks to claim it as a deduction against its profits for those years under section 10 (2) (xv) of the income-tax act. as already stated, both the income-tax officer and the appellate assistant commissioner disallowed this, holding that the expenditure was of a capital nature. the appellate tribunal on further appeal ..... , it is tantamount to capital expenditure for which no deduction can be allowed to the assessee under section 10 (2) (xv) of the income-tax act. the circumstance that the assessee was required to make an annual and recurring payment to the state and that this payment might have varied from ..... to the jagirdar and the government each year were revenue expenditure allowable under section 10 (2) (xv) of the hyderabad income-tax act which exactly corresponds to section 10 (2) (xv) of the indian income-tax act. it was held by the majority of their lordships (kapoor and hidayatullah jj., s. k. das j. dissenting) ..... his business is of a revenue nature or of a capital nature is many a time one of no small difficulty or complexity. the income-tax act itself has not defined the phrase 'capital expenditure' and the reason for this omission is perhaps not difficult to visualise because the task of .....

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Mar 07 1963 (HC)

Amar Singh Vs. Additional Commissioner of Agricultural Income-tax, Raj ...

Court : Rajasthan

Decided on : Mar-07-1963

Reported in : [1964]52ITR876(Raj)

..... rent and revenue collected by said agency from the assessees jagir area is also to be included in computing the total agricultural income of the assessee under section 5 read with sections 2(20) and 6 of the rajasthan agricultural income-tax act, 1953?'(2) if the answer to question no. 1 be in the negative, whether the assessee is entitled to a ..... 15% deduction under section 6(c) of the act over and above the percentage already deducted in lieu of collection and administrative charges?it would ..... dave j. - these are thirteen references made by the rajasthan agricultural income-tax appellate tribunal, under section 86(2) of the rajasthan agricultural income-tax act, 1953, which will hereinafter be referred to as 'the act'.the facts giving rise to them are as follow :on the formation of the united state of rajasthan in the year 1948, an ordinance, no. 27 of 1948, was ..... deduction at the rate of fifteen per cent. under clause (c) of section 6 of the act. the assessees filed appeals against this order before the assistant commissioner, agricultural income-tax, udaipur, but they were not successful. thereafter, they filed second appeals before the rajasthan agricultural income-tax appellate tribunal. the appellate tribunal held that the assessment should have been made on the basis .....

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Feb 18 1963 (HC)

Mukat Beharilal Bhargava Vs. Commissioner of Income-tax, Delhi.

Court : Rajasthan

Decided on : Feb-18-1963

Reported in : [1964]53ITR613(Raj)

..... in the senior line.'it was held that the assessee as an individual could not, therefore, be charged in respect of the rent of property under section 9 of the income-tax act. it is clear from the observation of their lordships that the impartible property was held to be retaining its character of joint family property since the last holder had four ..... individual. learned counsel for the appellants is true to the extent that in case kanji and sewdas were not being assessed as owners ofimmovable property under section 9 of the income-tax act, but the question of law raised and decided in that case was similar to the one which has raised the present case. it was urged in that case that the ..... the present case, the tax was assessable under section 9 of the said act under the heading 'income from property'. it is pointed out that in the present case, the assessees wife is ..... belonged to a hindu undivided family, it should not have been included in the assessees income in his individual capacity. he has tried to distinguish the said case from thepresent one by contending that the assessment in that case was made under section 10 of the indian income-tax act, 1922, under the heading 'profits and gains of business, profession or vocation' whereas in .....

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Sep 20 1963 (HC)

Dhannalal and ors. Vs. the State of Rajasthan and ors.

Court : Rajasthan

Decided on : Sep-20-1963

Reported in : AIR1964Raj106

..... the calling or the trade.in the madhya bharat case air 1953-madh-b 145, the pointed contention urged by the learned counsel was that the performance tax partook the nature of income-tax. at any rate, we are unable to accept the interpretation put by the learned judges in that case. the learned judicial commissioner adopted the view taken by the ..... -- and such tax cannot be levied; that the state has ..... no authority to exempt certain cinema houses altogether except-ing in accordance with the powers conferred on the state government by section 7(2) of the act; that the petitioner is being deprived of his money ..... amending act) is invalid as it did not receive the assent of the president as the parent act did. the imposition of additional tax is discriminatory as it does not include 30 other cinema houses. that the nature of the tax is not entertainment tax as if is levied not against the spectators but against the exhibitors; that the tax partakes the nature of income-tax or business tax .....

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May 21 1963 (HC)

Brij Sunder Sharma Vs. Shri Ram Dutt and ors.

Court : Rajasthan

Decided on : May-21-1963

Reported in : AIR1964Raj99

..... connection we may refer to the following passage in the judgment of their lordships of the supreme court in h. j. gheesta v. commr. of income-tax bombay city, air 1961 sc 1135:-'we must read the order of the tribunal as a whole to determine whether every material fact for and against ..... wrongly accepted as valid. it was alleged by these witnesses that the returning officer and three supervisors all of whom are government servants did not act impartially in the discharge of their duties in connection with counting of votes at this election and did not heed to the complaints made to ..... made to draw a distinction between counting of votes and their scrutiny. we are of the opinion that both under the representation of the people act 1951 and under the conduct of election rules 1961 the expression 'counting of votes' has been used in a comprehensive sense and includes the sorting ..... clear from those allegations that the appellant had specifically averred that the failure of the returning officer to discharge his duty under section 63 of the act had inevitably resulted in the fact that double votes had been obtained by respondent 1. paragraph 8 as well as paragraph 10-b positively stated ..... been materially affected inter alia because respondents nos. 1 and 2 received votes which were void and because the provisions of the representation of the people act, 1951 and the rules and orders made thereunder were not complied with (para 8).(2) the returning officer himself did not discharge the duty of .....

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