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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: chennai Page 2 of about 27,652 results (0.348 seconds)

Sep 28 1915 (PC)

Narasammal Vs. the Secretary of State for India in Council Represented ...

Court : Chennai

Reported in : AIR1916Mad675(1); (1916)ILR39Mad885; 31Ind.Cas.404

1. this appellant was enjoying an annuity in mysore province, instalments of which were remitted by her agent to her while she was resident in british india.2. we agree with the subordinate judge that these remittances were 'income' under part iv of schedule ii of the income tax act.3. it is argued that after collection by the agent, the money ceased to be income, that the act of the agent in receiving the money in mysore was tantamount to an act of the principal; and that having once been received in mysore, it could not again be received in british india when the agent sent it on to his principal, 'income' means 'what comes in', a definition which will clearly embrace sums derived from a source like this; and it is incontestable that in this case these sums were 'received in british india' within the definition in section 3, clause (5), of the income tax act and were, therefore, taxable.4. this second appeal is dismissed with costs.

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Oct 18 1916 (PC)

Mrs. Annie Besant Vs. the Government of Madras

Court : Chennai

Reported in : 37Ind.Cas.525

..... section 124a, indian penal code. strachey, j., however, says:a man may criticise or comment upon any measure or act of the government, whether legislative or executive, and freely express opinion upon it. he may discuss the income tax act, the epidemic diseases act, or any military expedition, or the suppression of plague ok famine, or the administration of justice. he may express the ..... the writer begins by referring to the well-known fact that in india we live hemmed in on all sides by repressive measures. the press act, the seditious meetings act, the official secrets act, the defence of india act, not to mention several despotic measures of early days---potential of mischief and capable of retarding democratic progress---are all there in the bands of ..... the vesting of such unlimited power in the executive government is undoubtedly a serious encroachment on the freedom which the press in india enjoyed before the passing of the act.12. the act, as is well known, was passed in order to counteract the manifold ingenious devices adopted by the anarchists of bengal for carrying out their propaganda. how far it ..... by them or him respectively.68. (29) 'local government' shall mean the person authorised by law to administer executive government in the part of british india in which the act or regulation containing the expression operates, and shall include a chief commissioner.69. these definitions (which it may be remarked are substantially identical with those given in sections 16 and .....

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Jan 11 1917 (PC)

In Re: Piranu Nadathi and Two ors.

Court : Chennai

Reported in : AIR1918Mad439; (1917)ILR40Mad880

..... legislature to bar prosecution for offence under the registration act by private persons without sanction or permission of the registration authorities, it is ..... act. had it been the intention of the ..... of section 83 of the registration act and that of the corresponding sections in various other acts which unequivocally and in the clearest terms lay down that previous sanction or permission is required for the institution of proceedings--vide, section 70 of the stamp act, section 72(a) of the post office act, section 36 of the income-tax act and section 29 of the arms ..... , j.1. this is a reference by the assistant sessions judge, tinnevelly, recommending that the commitment of certain accused for offences falling under section 82 of the indian registration act should be quashed under section 215, criminal procedure code, as bad in law. no permission was obtained for the prosecution in this case from any of the officers mentioned in section 83 .....

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Jan 10 1918 (PC)

L. Abdul Sukur Saheb Vs. the Secretary of State for India in Council

Court : Chennai

Reported in : (1918)34MLJ210

..... case is what is the true construction of sub-section 3 of section 31 of the income-tax act of 1886 which was added to that section by act v of 1916. the plaintiff entered into an agreement for a composition of the tax payable by him prior to the amendment of the section and maintains that the agreement is ..... has been argued that the amount of tax entered in the agreement was determined with regard to the vicissitudes of plaintiff's trade, which might yield less profits in one year ..... the basis of the agreement, or in other words, not to require a re-assessment of income. as pointed out by the learned advocate general the change made by the act of 1916 is not only of the rate of tax but the new schedules prescribe new scales of taxation, so that the effect of the construction contended ..... as well as the year in which the agreement is made and the agreement ascertains the tax payable in each year and fixes the date of payment. the tax therefore 'becomes due' under the agreement on a certain date.4. the act of 1916 came into force on the 1st of april 1916 and the effect of ..... still subsisting, at least to some extent, and that he is not liable to a re-assessment of his income.2. it .....

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Mar 18 1918 (PC)

Best and Co. Ltd. Vs. the Collector of Madras

Court : Chennai

Reported in : (1918)35MLJ23

..... and brought this action to safeguard their rights under it. the agreement is one made with the collector of madras under the provisions of the former income-tax act (ii of 1886) section 31, which enables persons, instead of being reassessed every year, to arrange with the collector for a definite sum to ..... madras of the day was binding on the parties. the action is brought because, on the 22nd may 1917, the collector purporting to act in consequence of the income-tax act, v of 1916 declared that the agreement was no longer binding on him and repudiated it. the plaintiffs tendered the sum that they ..... whether the defendants in this matter concerning the public revenue were right in the demand made, and to decide in their favour only if they acted in entire conformity to the regulations of the governor and council of bombay, they would equally be entitled to succeed, if the statutes and the ..... page 379 of the report. what he says is this: ' the point, therefore, is, whether the exception of jurisdiction only arises where the defendants have acted strictly, according to the usage and practice of the country, and the regulations of the governor and council. but upon this supposition the proviso is wholly ..... are as follows :--' the high courts have not and may not exercise any original jurisdiction in any matter concerning the revenue, or covering any act ordered or done in the collection thereof according to the usage and practice of the country or the law for the time being in force.' as .....

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Oct 01 1919 (PC)

Board of Revenue Vs. Ramanadhan Chetty Minor by Guardian Velliamma Ach ...

Court : Chennai

Reported in : (1920)ILR43Mad75

..... paulo railway company v. carter [1896] a.c., 42. control is no test.judgment.6. this is a case stated by the board of revenue, under section 51 of the income-tax act, vii of 1918, in which the question involved is whether the assessee, a nattukkottai chetti, who is the proprietor of a money-lending business, carried on by his agents on ..... australasia and china telegraph company [1906] a.c., 526,530, 533. under the english income-tax act and the finance act mere residence of a proprietor within the united kingdom makes him liable to the tax even in respect of income earned elsewhere. the indian income-tax act bases liability to taxation on receipt of income and not on residence. the words 'deemed to arise or accrue' refer to cases ..... arises,' it could not reasonably be said that there has been any such change as to affect the question we are dealing with. act vi of 1886 was in force for more than thirty years before the present income-tax act was enacted, and the advocate-general himself has informed us that, at least before 1915 or 1916 when he was consulted with respect ..... business or trade, are habitually made, there a trade or business is carried on within the meaning of the income-tax acts, so as to render the profits liable to income-tax.9. it is, therefore, unnecessary to express an opinion on the question whether the income of a business controlled and managed by a person residing in british india, although the actual operations giving rise .....

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Oct 01 1919 (PC)

The Secretary to the Commissioner, Salt, Abkari and Separate Revenue V ...

Court : Chennai

Reported in : (1919)37MLJ663

..... ,' it could not reasonably be said that there has been any such change as to affect the question we are dealing with. the act vi of 1886 was in force for more than thirty years before the present income-tax act was enacted, and the advocate-general himself has informed us that, at least before 1915 or 1916 when he was consulted with respect ..... business or trade, are habitually made, there a trade or business is carried on within the meaning of the income-tax acts, so as to render the profits liable to income-tax.' it is, therefore, unnecessary to express an opinion on the question whether the income of a business controlled and managed by a person residing in british india, although the actual operations giving rise to ..... legislatures should adopt either the one or the other and that the comity of nations can be preserved only if there is a clear understanding on this question. the english income-tax acts appear to have been based on the first of these principles. lord herschell in colquhoun v. brooke (1889) 14 app. cas. 493 says ' the ..... the present question is concerned, is practically in the same words as that of the income-tax act of 1886. there the word 'income' used in the act is defined as 'income and profits accruing and arising or received in british india,' and the present act says that it shall apply to ' all income if it accrues or arises or is received in british india.' whether there is .....

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Jan 27 1920 (PC)

King Emperor Vs. A.M. HussaIn Ally and Co. and ors.

Court : Chennai

Reported in : 55Ind.Cas.1003; (1920)38MLJ333

ayling, j.1. the accused in this case, were prosecuted for an offence under section 39(d) of the indian income tax act for failure to produce their accounts in obedience to a notice issued by the collector of madras.2. they have been acquitted by the 4th presidency magistrate on the sole ..... in my own words. the respondents were prosecuted before the 4th presidency magistrate under the indian income tax act (vii of 1918). he acquitted the accused on the view that the second proviso to section 24 of the act barred the prosecution. government appeals against the acquittal.10. the (acts can be stated very briefly. the respondents are a firm carrying on business in madras ..... and they were called upon in the ordinary way by the collector to furnish a return of their income for purposes of assessment for income-tax. on the 12th august 1918 they ..... furnished a return showing an income of rs. 18, 836-12 .....

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Jan 27 1920 (PC)

King-emperor Vs. A.M. Hoosanally and Co.

Court : Chennai

Reported in : (1920)ILR43Mad498

..... reasons in my own words. the respondents were prosecuted before the fourth presidency magistrate, under the indian income-tax act (vii of 1918). he acquitted the accused, on the view that the second proviso to section 24 of the act barred the prosecution. government appeals against the acquittal.11. the facts can be stated very briefly. ..... ayling, j.1. the accused in this case were prosecuted for an offence under section 39(d) of the indian income-tax act, for failure to produce their accounts in obedience to a notice issued by the collector of madras.2. they have been acquitted ..... 12th august 1918, they furnished a return showing an income of rs. 18,836-12-0. the collector was not satisfied of the truth of the return, ..... the respondents are a firm carrying on business in madras, and they were called upon in the ordinary way by the collector to furnish a return of their income for purposes of assessment for income-tax. on ..... and on 4th february 1919 notice was given to the respondents to produce their account books, under section 18 of the act.. this .....

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Oct 06 1920 (PC)

The Secretary to the Board of Revenue Income-tax Vs. Al.Ar.Rm. Arunach ...

Court : Chennai

Reported in : AIR1921Mad427; (1920)39MLJ649

..... l.j., in inland revenue commissioner v. blott (1920) 2 k.b. 257 with relerence both to the super tax act and the income tax acts, ' it is income and income only which is brought into charge.''3. the tax on income derived from business, which is the class of income with which we are dealing, has never been charged on the actual receipts of the year, which would involve ..... in parimateria, but as their provisions are somewhat different, it is necessary before examining the decisions to see what the acts provide. the acts are the income-tax act of 1842 as amended by the income-tax act of 1853. the relevant sections of these acts are section 2 and schedule d of 16 and 17, vict. ch. 34 which has been substituted for the corresponding section and schedule ..... was the gresham life assurance society v. bishop (1902) app. cas. 287. this turned on the construction of the words 'received in the united kingdom' within the meaning of the income-tax act of 1842, schedule d, (4th case) which allows duty to be charged in respect of interest arising from foreign securities on the full amount of the sums which have been ..... institution v. brown (1920) 3 k.b. 35 has become available. it was there held that the words in schedule d, 'profits on discounts' and 'profits on interest' in the income-tax act must mean profits arising from discounts received on discounting transactions and profits arising from interest received on securities, bearing interest and lord sterndale, m.r. observed 'the amount received is .....

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