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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: chennai Year: 1927 Page 1 of about 33 results (0.045 seconds)

Feb 07 1927 (PC)

The Commissioner of Income-tax Vs. T.S. Firm, Tanjore

Court : Chennai

Decided on : Feb-07-1927

Reported in : (1927)53MLJ249

..... of its business, was divided between two localities, each of them may be said to be a residence of the company for the purposes of the income-tax act. but i read the learned lord chancellor as emphasising the words 'central management and control' by which i understand that the suggested second residence must not ..... as follows:in the circumstances of this case, can the assessee, the t.s. firm, be said to be resident in british india?2. the income-tax acts take residence as the test which is no doubt easy enough to apply in the case of an individual but leads to difficulties when you are dealing ..... effect of this decision is that, when the central management and control of a company abides in a particular place, the company is held for purposes of income-tax to have a residence in that place; but it does not follow that it cannot have a residence elsewhere. an individual may clearly have more than ..... on to cite some earlier decisions and concludes thus (earlier decisions which he holds as laying down the rule that a company resides for the purpose of income-tax where its real business is carried on) and he adds:i regard that as the true rule, and the real business is carried on where the ..... one residence : see cooper v. cadwalader (1904) 5 tax cases 101; and on principle there appears to be no reason why a company should not be in the same position. the central management and control of .....

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Mar 04 1927 (PC)

S.S. Balakrishna Aiyar and anr. Vs. Parvathammal and anr.

Court : Chennai

Decided on : Mar-04-1927

Reported in : (1927)53MLJ494

..... , madras v. moihay ganga raju (1920) 52 mlj 273] that under section 66(2) of the income-tax act, 1922 neither the court nor an official has any power to extend the time limited by the ..... section 13. this opinion in my judgment carries the present case no further. it is confined to the construction of certain sections in the arbitration act which act contains certain powers for extending the time in the same way as order 65, rule 27, reg. 57 in the annual practice does. there ..... is another form of order available and appropriate where the court thinks that severe terms should be imposed, namely, that on failure to do certain acts within a specified time, then the action do stand dismissed without further order. in this case no such words are in the order.8. then ..... argument is that the matter falls under section 148, civil procedure code:where any period is fixed or granted by the court for the doing of any act prescribed or allowed by this code, the court may in its discretion from time to time enlarge such period even though the period originally fixed ..... is no warrant for holding that the extension of time permitted by those sections is of universal application. on the contrary the full bench has recently held [the commissioner of income-tax .....

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Mar 04 1927 (PC)

S.S. Balakrishna Iyer and anr. Vs. Parvathammal and anr.

Court : Chennai

Decided on : Mar-04-1927

Reported in : AIR1928Mad154; 105Ind.Cas.124

..... , madras v. muthey ganga raju : (1927)52mlj273 , that under section 66(2) of the income tax act, 1922, neither the court nor an official has any power to extend the time limited by the section. ..... section 13. this opinion in my judgment carries the present case no further. it is confined to the construction of certain sections in the arbitration act which act contains certain powers for extending the time in the same way as order lxv, rule 27, reg. 57, in the annual practice does. ..... is another form of order available and appropriate where the court thinks that severe terms should be imposed--namely, that on, failure to do certain acts within a. specified time then the action do stand dismissed without further order.' in this case no such words are in the order.'9. then ..... argument is that the matter falls under section 148, civil procedure code.where any period is fixed or granted by the court for the doing of any act prescribed or allowed by this code, the court may, in its discretion, from time to time, enlarge such period, even though the period ..... there is no warrant for holding that the extension of time permitted by those sections is of universal application. on the contrary the full bench has recently held. commissioner of income tax .....

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May 04 1927 (PC)

The Commissioner of Income-tax Vs. A.T.K.P.L.S.P. Subramaniam Chettiar

Court : Chennai

Decided on : May-04-1927

Reported in : AIR1927Mad841; (1927)53MLJ379

..... . 12,174 is entered as interest on that money from penang and the assessee has in respect of that interest been assessed under section 4, subsection 1 of the indian income-tax act as income accruing, arising or received in british india. the assessee contends that interest so credited in the rangoon books is interest earned outside british india, that is foreign ..... in this case on the facts, that is to say the mercantile basis of accountancy voluntarily adopted by the assessee, the interest is income which properly arises under section 4, sub-section 1 of the indian income-tax act. our answer to the first question referred to us is in the affirmative and in view of this answer the second question does not arise ..... there has in fact been no actual receipt of the money in rangoon and that therefore it is not income arising under section 4, sub-section 1 of the indian income-tax act and is not income arising under section 2, sub-section 2 of the same act because it has never been received in british india. the short answer to that contention in our view ..... is to assess the profits of the rangoon business under section 10 of the indian income-tax act computed in the manner directed by section 13 of the same act. section 13 was no doubt introduced to obviate many difficulties. it is a great advantage to both traders and income-tax officers. it is open to a trader to adopt either the mercantile basis of accounting .....

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May 05 1927 (PC)

The Commissioner of Income-tax Vs. Sheikh Abdul Kadir Marakayar and Co ...

Court : Chennai

Decided on : May-05-1927

Reported in : AIR1928Mad257; 108Ind.Cas.73; (1928)54MLJ298

..... act;(d) whether the commissioner in exercise of the powers under section 33 can re-open and enhance an ..... arise or require to be answered.8. then as regards question (c) which is as follows:whether sections 33 and 28 of the income-tax act, 1922, are not controlled by the provisions of section 34 of the same act.9. taking section 33 first, generally speaking no doubt every section in an enactment is in a sense subject to every other section in ..... khader marakayar and company who were liable to pay income-tax for the assessment year 1923-24 based on the accounts for the year 1922-23 escaped income-tax on a portion of their income by reason of certain sources of their income being withheld. under the provisions of section 34 of the income-tax act xi of 1922 the income-tax officer was entitled to proceed before the end of ..... ) whether in the circumstances of this case the powers of review under section 33 of the income-tax act, 1922, could be exercised by the commissioner with a view to re-open and enhance an assessment made under the old income-tax act of 1918;(c) whether sections 33 and 28 of the income-tax act, 1922, are not controlled by the provisions of section 34 of the same .....

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Sep 05 1927 (PC)

The Commissioner of Income-tax Vs. Yagappa Nadar

Court : Chennai

Decided on : Sep-05-1927

Reported in : AIR1927Mad1038; (1927)53MLJ666

..... the petitioner that he as lessee of the trees is entitled to treat the income derived from the toddy which is ..... produced from these trees as agricultural income. the juice which by ..... 1. the question referred by the income-tax commissioner is:whether toddy extracted from cocoanut trees situate on lands assessed to government revenue is or is not agricultural income 'within the meaning of section 2(1) and whether the income-tax act applies to profits derived from the sale of such toddy.2. it is contended for ..... or as lessee done some agricultural operation by reason of which he becomes possessed of the toddy and therefore is entitled to treat the proceeds as income from agriculture. it is contended here that the petitioner is the lessee of the trees, but admittedly not of. the land on which they stand ..... which the trees grow. if the income is obtained by a person who has not produced the trees from which the toddy is tapped, or has not done any agricultural operation whereby those trees have been raised, it is not agricultural income within the meaning of the act.3. counsel's fee rs. .....

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Sep 05 1927 (PC)

The Commissioner of Income-tax Vs. Binny and Co. (London), by Agents B ...

Court : Chennai

Decided on : Sep-05-1927

Reported in : (1927)53MLJ672

..... recovered' does not necessarily mean the actual taking back of what has been given as is obvious from its use throughout the income-tax act. in section 18(8) which deals with 'deduction of tax in advance,' it is observed that 'the power to levy by deduction under this section shall be without prejudice to any ..... must be read as meaning tax was refunded to ..... the words 'tax was recovered' in section 50 of the indian income-tax act. it is contended by the assessee that the word 'recovered' which ordinarily has the meaning of taking back must refer to the repayment of the tax in the united kingdom referred to in section 49 and that the words 'tax was recovered' ..... has been pointed out to us that this interpretation may cause hardship in individual cases where there has been delay on the part of the income-tax authorities in england in making the refund there, such delay not being due to the default of the assessee. we would point out that this ..... act does not provide for recovery by coercive process, but even then there is no taking back of what has been given any more than when the tax is received by voluntary payment. possibly there is an implication in the word 'recover' that the tax is a sum, which has to be deducted out of the income .....

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Sep 05 1927 (PC)

Commissioner of Income-tax Vs. Binny and Co.

Court : Chennai

Decided on : Sep-05-1927

Reported in : AIR1927Mad1039

..... necessarily mean the actual taking back of what has been given as is obvious from its use throughout the income-tax act. in section 18 (8) which deals with 'deduction' of tax in advance, it is observed that:the power to levy by deduction under this section shall be without ..... tax was recovered' in section 50, indian income-tax act. it is contended by the assessee that the word 'recovered,' which ordinarily has the meaning of 'taking back' must refer to the repayment of tax in the united kingdom, referred to in section 49, and that the words 'tax was recovered' must be read as meaning 'tax ..... out to us that this interpretation may cause hardship in individual cases where there has been delay on the part of the income-tax authorities in england in making the refund there, such delay not being due to the default of the assessee. we would point ..... was refunded to the assessee under the provisions of section 27, finance act ..... act does provide for recovery by coercive process, but, even then, there is no taking back of what has been given any more than when the tax is received by voluntary payment. possibly, there is an implication in the word 'recover' that the tax is a sum which has to be deducted out of the income .....

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Sep 06 1927 (PC)

The Commissioner of Income Tax Vs. Mohideen Sahib of Bellary

Court : Chennai

Decided on : Sep-06-1927

Reported in : 106Ind.Cas.226

1. the question referred is, 'whether a body of individuals who have agreed to take in auction, work and share the profits from four toddy shops can be taxed under section 3 of the income tax act on the combined profits of the four shops.'2. the income-tax commissioner finds that there was a body of seven persons who formed a sort of partnership. of these seven persons, four bid and obtained leases of four toddy shops and the profits from those four toddy shops were shared between the seven persons; apparently also all the seven assisted in the working and financing of those shops. on this finding he holds that this association of persons was not an illegal association under the abkari rules, here the petitioner's vakil questions that finding and contends that his client and others have offended against the law in that they have contravened the provisions of rule 27 of the general conditions of those licenses, viz., 'no privilege of supply or vend shall be sold, transferred or sub-rented without collector's previous permission.' there is no evidence that the license-holders have either sold, transferred or sub-rented the shops which they have taken on lease. it is not, therefore, apparent how that rule has been contravened and, certainly, we cannot presume illegality, in the absence of any evidence of such illegality.3. the answer, therefore, to the question must be in the affirmative. costs, including counsel's fee rs. 250 to be paid by the petitioner.

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Sep 06 1927 (PC)

The Commissioner of Income-tax Vs. Mohideen Sahib of Bellary

Court : Chennai

Decided on : Sep-06-1927

Reported in : (1927)53MLJ719

..... , 'whether a body of individuals who have agreed to take in auction, work and share the profits from four toddy shops can be taxed under section 3 of the income-tax act on the combined profits of the four shops'.2. the income-tax commissioner finds that there was a body of seven persons who formed a sort of partnership. of these' seven persons, four bid .....

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