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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: mumbai Year: 1958 Page 1 of about 121 results (0.034 seconds)

Jan 30 1958 (HC)

Kamalakar Shankar Kate Vs. Principal, Training College for Men, Sangam ...

Court : Mumbai

Decided on : Jan-30-1958

Reported in : (1958)60BOMLR624; (1958)IILLJ692Bom

dixit, j.1. the petitioner in this case was in service of the education department of the government of bombay on or about 6 december 1948. according to the petitioner he was made permanent on the expiry of the probationary period. in about 1950 the petitioner was transferred as a clerk in the office of the educational inspector, ahmednagar, where he served for about a year. the petitioner was then retransferred to sangamner and at the latter place he worked in the office of the principal, training college for men, for about three years. the petitioner was again transferred to the office of the educational inspector, ahmednagar, and the petitioner's next assignment was that of a clerk in the government girls school, ahmednagar, where the petitioner worked for about seven or eight months. in april 1956 the petitioner was again posted as a clerk in the office of the principal, training college for men, at sangamner. 2. it appears that while the petitioner was working at that place, the petitioner was alleged to have committed an offence of forgery. it would appear that the explanation of the petitioner was then taken and the petitioner admitted his guilt. but the petitioner now disputes that he ever admitted having committed the offence of forgery. on 27 may 1957, a notice of discharge was given to the petitioner and it is in the following terms : 'as per d. e. poona's instructions conveyed in his no. s. 26(d) -b of 3-5-1957 you are hereby given one month's notice of discharge .....

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Feb 11 1958 (HC)

New Jehangir Vakil Mills Ltd., Bhavnagar Vs. Industrial Tribunal, Rajk ...

Court : Mumbai

Decided on : Feb-11-1958

Reported in : (1959)61BOMLR137; (1958)IILLJ573Bom

..... , ltd., bhavnagar. now the point which falls to be determined in this petition is a point of construction of s. 33 of the industrial disputes act, 1947. section 33 provides : 'during the pendency of any conciliation proceedings or pending before a tribunal in respect of any industrial dispute, no employer shall ..... s. 33 would not be attracted, and accordingly the tribunal would have no jurisdiction to entertain the workmen's complaint under s. 33a of the act. 3. the industrial tribunal at rajkot, upon the abovementioned preliminary objection being taken by the mills, held that although it was true that the ..... ringframe department of the mills, the mills raised a preliminary objection to the maintainability of the workmen's application under s. 33a of the act. the preliminary objection which was taken by the mills was that the three workmen were not concerned in the disputes which were pending before ..... new jehangir vakil mills, ltd., and also its workmen were concerned, were pending before the tribunal, and therefore, it was obligatory under the act, for the mills to have sought the previous permission of the tribunal before the dismissing the workmen. it may be noted that the three workmen ..... no. 196 of 1956. this petition raises an interesting question, and the question raised is the one of constructing s. 33 of the industrial disputes act, 1947. this question has arisen in this way. miscellaneous application no. 196 of 1956 was an application which was filed by certain three workers .....

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Feb 19 1958 (HC)

Radhakishan Brijlal Vs. Union of India and ors.

Court : Mumbai

Decided on : Feb-19-1958

Reported in : AIR1959Bom102; (1958)60BOMLR748

..... civil procedure code to establish the illegality of the orders in question and to establish the fact that assets were not amenable for the recovery of the arrears of income-tax under section 46(2) of the income tax act. it was argued, however, by mr. laud at one stage in support of his application for amendment that in : 1956crilj129 the supreme court has held that on ..... upon is the one in purshoutam govindji v. b.m. desai : 1956crilj129 . from this decision it was argued that upon the construction put there on section 46(2) of the income-tax act, the arrears of income-tax are to be recovered as if they were arrears of land revenue, the 2nd respondent could proceed to recover them under the bombay city land revenue ..... in law. now the fresh ground sought to be added by the amendment was that inasmuch as no notice was served upon the 4th respondents under section 29 of the income-tax act either at the time of the assessment or thereafter an order made on the 4th respondents is invalid. the amendment also sought to introduce a further ground that the orders ..... the nominee of the partnership of messrs narandas kedarnath. unit 1950-51 the firm of bilasrai banarasilal and co. was assessed by the income tax authorities as a registered firm under section 23(5)(b) of the income-tax act, and the tax assessed in respect of that firm was paid by the two firms of the 4th respondents and messrs. narandas kedarnath upon the footing .....

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Mar 10 1958 (HC)

Pohoomal Bros. Vs. Commissioner of Income-tax, Bombay City

Court : Mumbai

Decided on : Mar-10-1958

Reported in : AIR1958Bom461; (1958)60BOMLR838; ILR1958Bom1124

..... equity the assessee is perhaps entitled to claim the expenses incurred. the nature of the expenses is, however, such that there is no provision under the income-tax act under which such expenditure can be allowed. when the business came to an end, it is not known what happened to all the employees. they were ..... points out:'i think the question always is whether the actual expense incurred was necessary in order to enable the trader to earn the profits charged to income-tax. that, i think, is mainly a question of fact.'and the learned law lord says:'the commissioners have found that the rent which was deducted ..... the company's business; and in estimating the balance of the profits or gains which the company has to bring into account for the purposes of income tax, the amount of the excess of the sum recovered over the book value of the timber in the company's books has to be brought ..... that the timber company did not trade in fires and, therefore, any profit it had made on insurance should not be allowed to be subjected to income-tax. this argument was rejected by the master of the rolls lord hanworth, who said:--'....... governed by ordinary business prudence, and mindful of the fact that ..... as far as the business is concerned;5. there is a judgment of the patna high court in motamal jethumal v. commr. of income-tax : [1947]15itr155(patna) , whichas really based on (1929) 14 tax gas 364 (a); but there is a significant passage in the judgment of mr. justice manohar lall at page 163 (of itr .....

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Mar 11 1958 (HC)

Commissioner of Income-tax, Bombay City Ii Vs. Donald Miranda and ors.

Court : Mumbai

Decided on : Mar-11-1958

Reported in : AIR1959Bom33; (1958)60BOMLR910; ILR1958Bom1134; [1959]35ITR103(Bom)

..... in the first place, let us turn to the provisions of the excess profits tax act, and it is necessary to emphasize the scheme underlying that act. unlike the income-tax act, each assessment year under the excess profits tax act is not a self-contained unit of time. the tax under the excess profits tax act is paid on excess profits made over the standard profits. in one year the ..... repayment of the excess profits tax an income and treating that income and dealing with that income for the purpose of tax under the provisions of the indian income-tax act. it is pointed out that the legislature has expressly provided that this repayment should be deemed to be income for the purpose of the indian income-tax act and, therefore, you must turn to the indian income-tax act in order to determine ..... special rate, but all that the government did was that it treated the repayment as an income and allowed the income-tax act to deal with that income. we agree with mr. palkhivala that we have to compute this income in the manner laid down in the indian income-tax act. but there is no difficulty with regard to that, because there is always section 12 which deals ..... silica bricks co. ltd. v. marrian, the court was construing rule 4 of the rules applicable to cases i and ii of schedule d of the income tax act, 1918, and these cases dealt with business income, and what fell for interpretation was the second part of rule 4(1) which was : 'but where any person has received repayment of any amount previously .....

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Mar 12 1958 (HC)

Surat District Cotton Dealers' Association Vs. Commissioner of Income- ...

Court : Mumbai

Decided on : Mar-12-1958

Reported in : [1959]35ITR121(Bom)

..... in the past, if an assessee claims an exemption, it is open to him to claim that exemption under one or the other provision of the income-tax act provided all the facts necessary for the submission which the assessee wants to make are before the court in the statement of the case. in our ..... receipt derived by a mutual association. but the tribunal took the view that the case of the association fell under section 10 (6) of the income-tax act. now, in order to attract the application of that section, it must be established by the department that the association concerned performs specific services for its ..... , becomes a casual and non-recurring income. 4. mr. kolah also wanted to urge that his case falls under section 4 (3) (vi). although the point has not been taken before the ..... instance of the distribution committee, will pay a certain amount to the association. under these circumstances, in our opinion, it is impossible to urge that the income received by the association, because it happened to be for a short duration and because it happened to be only once in the history of the association ..... arise only once, therefore the monies received by the association in respect of work done by it under that order must be looked upon as casual income. in our opinion, that contention is wholly untenable. the test of casualness of a receipt is not merely that it must be of a non-recurring .....

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Mar 12 1958 (HC)

Varjivandas Hirji and Co. Vs. Commissioner of Income-tax, Bombay City- ...

Court : Mumbai

Decided on : Mar-12-1958

Reported in : [1958]34ITR21(Bom)

..... explains this remark by saying : 'that only means that in making the firm's assessment, and showing the distributive share of each partner, the income-tax officer should show the amount according to the instrument registered. that, however, is not in respect of the assessment of the individual partner, and does ..... registration : and the tribunal also, with respect, has fallen into the same error. this is exactly what happened in the case of commissioner of income-tax v. dayaram gangabishan & co., and there we have pointed out what the correct procedure is with regard to an application under section 26a and ..... for registration has to state that he requires registration for a particular year of account and the certificate of registration which is granted by the income-tax officer also grants the certificate for a particular year of account. as a matter of fact, an application for registration has got to ..... but it really came into being in the middle of june, 1951. the tribunal therefore, restored the registration granted by the income-tax officer and sustained the order of the income-tax officer with regard to the allocation of profits. this reference raises the question as to what is the effect of registration ..... the partners as alleged by the assessee, he should not - and indeed cannot - grant registration to that firm under section 26a. by the act of registration he accepts the position, if the assessee has come to him on the strength of a written partnership, and indeed, and in the .....

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Mar 13 1958 (HC)

Maharaj Shri Govindlalji Ranchhodlalji Vs. Commr. of Income-tax, Ahmed ...

Court : Mumbai

Decided on : Mar-13-1958

Reported in : AIR1959Bom100; (1958)60BOMLR926; ILR1958Bom1149

..... for 1954-55 was rs. 17,591/-. the contention of the assessee was that these amounts were not subject to tax. the tribunal held that these amounts constituted an income and were liable to tax under section 10 or 12 of the indian income-tax act.2. now, every receipt that a man receives is either a revenue receipt or a capital receipt, and in this ..... receipts come in with a fair regularity. but even if a receipt is a revenue receipt, it may bot be subject to tax if the assessee establishes that the receipt is exempted from tax under one of the provisions of the income-tax act, and mr. thakkar, on behalf of the assessee, has strongly pressed upon us that these particular receipts are personal gifts made ..... our opinion, it is an untenable proposition that the amounts received by the assessee were income which was exempted under the provisions of the indian income-tax act. 7. now, mr. thakkar wanted to argue that even if these receipts constituted 'income', he was entitled to deductions permissible under the income-tax law. no question has been raised on this reference and we cannot go into it ..... practice of religion can become a vocation and more so, when it brings in a steady income. if the assessee does practise a vocation, then the case falls under section 10; but even otherwise the income would fall in any case under section 12 of the income-tax act. 9. we answer the question submitted to us in the affirmative.10. assessee to pay the .....

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Mar 13 1958 (HC)

Maharaj Shri Govindlalji Ranchhodlalji Vs. Commissioner of Income-tax, ...

Court : Mumbai

Decided on : Mar-13-1958

Reported in : [1958]34ITR92(Bom)

..... for 1945-55 was rs. 17,591. the contention of the assessee was that these amounts were not subject to tax. the tribunal held that these amounts constituted an income and were liable to tax under section 10 or 12 of the indian income-tax act. 2. now, every receipt that a man receives is either a revenue receipt or a capital receipt, and in this ..... receipts come in with a fair regularity. but even if a receipt is a revenue receipt, it may not be subject to tax if the assessee establishes that the receipt is exempted from tax under one of the provisions of the income-tax act, and mr. thakkar, on behalf of the assessee, has strongly pressed upon us that these particular receipts are personal gifts made ..... our opinion, it is an untenable proposition that the amounts received by the assessee were income which was exempted under the provisions of the indian income-tax act. 7. now, mr. thakkar wanted to argue that even if these receipts constituted 'income', he was entitled to deductions permissible under the income-tax law. no question has been raised on this reference and we cannot go into it ..... practice of religion can become a vocation and more so, when it brings in a steady income. if the assessee does practise a vocation then the case falls under section 10; but even otherwise the income would fall in any case under section 12 of the income-tax act. 9. we answer the question submitted to us in the affirmative. 10. assessee to pay the .....

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Mar 13 1958 (HC)

Jubilee Mills Ltd. Vs. Commissioner of Income-tax, Bombay City

Court : Mumbai

Decided on : Mar-13-1958

Reported in : AIR1959Bom51; (1958)60BOMLR920; ILR1958Bom1153; [1958]34ITR30(Bom)

..... mr. palkhivala which seems to us to be not very substantial , and that is that the income-tax officer in the first instance gave a rebate of one anna on the amount of income-tax which the company was liable to pay under the provisions of the finance act of 1948 and mr. palkhivala says that this rebate could only be granted to a company ..... to that decision. 9. it is urged by mr. joshi, who realises that the department has not acted with its usual efficiency and competency in this case, that we should order a remand. now, 'remand' is not the exact word that is appropriate in income-tax references. all that we can do is to call for a supplemental view of the case under ..... were not members of the public, what would have to be established was that shareholder or shareholders acted in concert with the shareholder who had the controlling interest. but it must be remembered that the case which the privy council was considering in commr. of income-tax v. bjordal 195528 itr 25(b), was rather a peculiar case. it was a case of ..... to which section 23a had no application and mr. palkhivala urges that in granting this rebate the income-tax officer cam to the conclusion that section 23a had no application and having once come .....

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