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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: supreme court of india Page 1 of about 22,240 results (0.164 seconds)

May 04 1950 (SC)

Commissioner of Income-tax, Bombay Vs. Ahmedbhai Umarbhai and Co., Bom ...

Court : Supreme Court of India

Reported in : AIR1950SC134; (1950)52BOMLR719; [1950]181ITR472(SC); [1950]1SCR335

..... in this connection by the learned counsel on both sides, none of them seems to be directly in point. the cases cited relates mostly to different provisions of the income-tax act which make income taxable if it arises, accrues or is received in british india or is deemed under the provisions of law to arise, accrue or to be received in british india ..... are not in controversy and may be shortly stated as follows : 51. the respondents assessees are a firm, resident in british india and they are registered for income-tax purposes under section 26a of the income-tax act. their business consists in manufacturing and selling groundnut oil and they have three mills in bombay and one at raichur in the hyderabad state where oil is ..... the international harvester company's case without any further discussion. 65. mr. munshi in course of his arguments has referred to the provisions of section 42(3) of the indian income-tax act and he contends that the language of this sub-section clearly indicates that in the contemplation of the legislature certain operations of a business could be regarded as a part ..... . the place of sale was not considered the test when the business was of manufacturing and sale. similarly cases which deal with the liability of the assessee under the indian income-tax act because the profits were received (and not only accrued or arose) in india are also unhelpful. the judges of the high court strongly relied on the commissioner of taxation v .....

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May 04 1950 (SC)

Commissioner of Income-tax, Bombay Vs. Ahmedbhai Umarbhai and Co., Bom ...

Court : Supreme Court of India

Reported in : [1950]18ITR472(SC)

..... counsel on both side, none of them seems to be directly in point. the cases cited relates mostly to different provisions of the income-tax act which make income taxable if it arises, accrues or is received in british india or is deemed under the provisions of law to arise, accrue or ..... may be shortly stated as follows :-the respondents assessees are a firm resident in british india and they are registered for income-tax purposes under section 26a of the income-tax act. their business consists in manufacturing and selling groundnut oil and they have three mills in bombay and one at raichur in ..... the relevant period, was part of what was then known as british india. the assessees are resident in bombay and are registered for income-tax purposes, under section 26a of the income-tax act, under the name of ahmedbhai umarbhai & co., while their branch at raichur is run under the name of ahmed & sons. ..... any further discussion.mr. munshi in the course of his arguments has referred to the provisions of section 42(3) of the indian income-tax act and he contends that the language of this sub-section clearly indicates that in the contemplation of the legislature certain operations of a business ..... not considered the test when the business was of manufacture and sale. similarly cases which deal with the liability of the assessee under the indian income-tax act because the profits were received (and not only accrued or arose) in india are also unhelpful. the judges of the high court strongly relied .....

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May 09 1950 (SC)

Commissioner of Agricultural Income-tax, Bengal Vs. Sri Keshab Chandra ...

Court : Supreme Court of India

Reported in : AIR1950SC265; [1950]18ITR569(SC); [1950]1SCR435

..... the respondent did not appear. it is unnecessary to express any opinion on the question whether an agent can sign for the principal a form of return under the indian income-tax act as that enquiry is outside the scope of the question referred to the high court as already pointed out. 34. in the absence of any material to the contrary i ..... nature of the particular statute or inferred from the different provisions of the statute and the rules framed thereunder. as already stated, there are many indications in the bengal agricultural income-tax act, 1944, and the rules made thereunder evidencing an intention to exclude the common law rule in the matter of the signature of the assessee, appellant or applicant on the return ..... or the hand of the son when the signature was affixed on the return. no precise definition of the word 'signature' is given in the indian income-tax act or in any other law. in the general clauses act there is no exhaustive definition of the word. it merely says what the word 'signature' shall include. it includes the affixing of a mark. in ..... on an application signed by the agent of the partners was ultra vires inasmuch as the rules framed under section 59 of the income-tax act, required an application signed by at least one of the partners. in commissioner of income-tax, madras v. subba rao i.l.r. (1947) mad. 167, it was held that by reason of the word 'personally' occurring in rule .....

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May 26 1950 (SC)

The New Piecegoods Bazar Co. Ltd., Bombay Vs. the Commissioner of Inco ...

Court : Supreme Court of India

Reported in : (1950)52BOMLR764; (1950)IIMLJ559(SC); [1950]1SCR553

..... company are an allowable deduction under the provisions of section 9(1)(iv) of the indian income-tax act; (2) whether the urban immoveable property taxes paid by the applicant are an allowable deduction under section 9(1)(iv) or under section 9(1)(v) of the indian income-tax act. 3. a supplementary reference was made covering a third question which was not raised before us ..... i.l.r. 1944 mad. 399 in which moneys paid as urban immoveable property tax under the bomaby finance act were disallowed as inadmissible under section 9(1)(iv) or 9(1)(v) of the indian income-tax act. this decision merely followed the view expressed in commissioner of income-tax, bombay v. mahomed within the meaning of schedule d case iii, rule 1(1937) a ..... b) is in terms similar to section 212 of the bombay municipal act. it makes the land or the building security for the payment of this tax also. for the purposes of section 9 of the indian income-tax act both these taxes, namely, the municipal property tax as well as the urban immoveable property tax are of the same character and stand on the same footing. ..... judgment of the high court of judicature at bombay in an income-tax matter and it raises the question whether municipal property tax and urban immoveable property tax payable under the relevant bombay acts are allowable deductions under section 9(1)(iv) of the indian income-tax act. 2. the assessee company is an investment company deriving its income from properties in the city of bombay. for the assessment .....

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May 26 1950 (SC)

Commissioner of Income-tax, Uttar Pradesh Vs. Gappumal Kanhaiya Lal

Court : Supreme Court of India

Reported in : AIR1951SC5; [1950]18ITR584(SC); [1950]1SCR563

..... discussed in civil appeal no. 66 of 1949 [new piecegoods bazar co. ltd. v. commissioner of income-tax, bombay [1950] s.c.r. 553. the income-tax appellate tribunal referred four questions to the high court of judicature at allahabad under section 66(1) of the indian income-tax act. these questions related to the year of assessment 1939-40. the high court answered two of the ..... questions in the affirmative and two in the negative. the two questions relating to the appeal are those that were answered in the affirmative and are as follows :- 'whether (1) the amount of house-tax and (2) the amount ..... thereupon, be a first charge upon such buildings or lands. 3. it is apparent therefore that the provisions of the united provinces act in respect of the levy of the taxes are substantially similar to the provisions of the bombay act discussed in civil appeal no. 66 of 1949 [1950] s.c.r. 553. for the reasons given in that appeal and as ..... charge to which the property is subject within the meaning of clause (iv) of sub-section (1) of section 9 of the act.' 2. under section 128 of the united provinces municipalities act, 1916, the municipality can impose a tax in the whole or any part of the municipality on the annual value of buildings or land or of both, and a water .....

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May 26 1950 (SC)

New Piece Goods Bazar Co., Ltd., Bombay Vs. Commissioner of Income-tax ...

Court : Supreme Court of India

Reported in : [1950]18ITR516(SC)

..... an allowable deduction under the provisions of section 9(1)(iv) of the indian income-tax act;(2) whether the urban immoveable property taxes paid by the applicant-company are an allowable deduction under section 9(1)(iv) or under section 9(1)(v) of the indian income-tax act.a supplementary reference was made covering a third question which was not raised before us ..... of the high court of judicature at bombay in an income-tax matter and it raises the question whether municipal property tax and urban immoveable property tax payable under the relevant bombay acts are allowable deductions under section 9(1)(iv) of the indian income-tax act.the assessee company is an investment company deriving its income from properties in the city of bombay. for the assessment ..... high court of madras in mamad keys v. commissioner of income-tax, madras, in which moneys paid as urban immovable property tax under the bombay finance act were disallowed as inadmissible under section 9(1)(iv) or 9(1)(v) of the indian income-tax act. this decision merely followed the view expressed in commissioner of income-tax, bombay v. mahomedbhoy rowji and was not arrived at ..... is in terms similar to section 212 of the bombay municipal act. it makes the land or the building security for the payment of this tax also. for the purposes of section 9 of the indian income-tax act both these taxes, namely, the municipal property tax as well as the urban immovable property tax are of the same character and stand on the same footing. .....

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May 27 1950 (SC)

Chief Controlling Revenue Authority and Superintendent of Stamps Vs. M ...

Court : Supreme Court of India

Reported in : (1950)52BOMLR769; (1950)IIMLJ564(SC); [1950]1SCR536

..... of the statutory duty if he does not do it.' the judgment did not end by relying only on that portion of section 51(1) of the indian income tax act, 1918. it proceeds to state as follows :- 'put that case aside. the rule here is supported upon the earlier part of the section. no doubt ..... court. 10. mr. daphtary on behalf of the appellant tried to distinguish this case on the ground that the scheme of the income tax act was different from the scheme of the stamp act. in our opinion, the observations quoted above and the principles underlying the same are applicable to the duty case on the appellant under ..... 50 i.a. 227. in that case a question arose about an assessee's right to ask the commissioner of income tax to state a case for the opinion of the court under section 51 of the indian income tax act, 1918. the material part of that section was in these terms :- '51. (1) if, in the course ..... that case to the court to levy a higher stamp duty. for these reasons, it was contended that the scheme of the stamp act was materially different from the scheme of the income tax act. 6. in our opinion the appellant's contentions are unsound. the first contention that section 57 of the stamp ..... of any assessment under this act or any proceeding in connection therewith other than a proceeding under chapter vii, a question .....

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Nov 30 1950 (SC)

Seth Premchand Satramdas Vs. the State of Bihar

Court : Supreme Court of India

Reported in : AIR1951SC14; [1951]19ITR108(SC); [1950]1SCR799

..... on the merits, had made the following observations :- 'the objection is a serious one. admittedly such an appeal as the present is not authorized by the income-tax act itself. if open at all, it must be justified under clause 29, letters patent of the lahore high court, as being an appeal from a final judgment ..... patna high court, from an order of the high court dismissing an application under section 66(3) of the income-tax act, (a provision similar to section 21 of the act before us) to direct the commissioner of income-tax to state a case. in that case, the whole law on the subject has been clearly and exhaustively dealt ..... , and, on hearing both the parties, we are of the opinion that the objection is wellfounded. 8. in sri mahanth harihar gir v. commissioner of income-tax bihar and orissa a.i.r. 1941 pat. 225, it was held by a special bench of the patna high court that no appeal lay to his ..... to the federal court, which the high court granted, following the decision of a full bench of the lahore high court in feroze shah kaka khel v. income-tax commissioner, punjab and n.w.f.p., lahore a.i.r. 1931 lah. 138. the high court pointed out in the order granting leave that ..... suits and proceedings should commence. but the high court acquired jurisdiction to deal with the case by virtue of an express provision of the bihar sales tax act. the crux of the matter therefore is that the jurisdiction of the high court was only consultative and was neither original nor appellate. 12. in this .....

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Dec 04 1950 (SC)

The State of Tripura Vs. the Province of East Bengal

Court : Supreme Court of India

Reported in : AIR1951SC23; [1951]19ITR132(SC); [1951]2SCR1

..... can, i think, be disposed of on the simple ground that the mere issuing of a notice under section 4 of the bengal agricultural income-tax act by the agricultural income-tax officer cannot be held to be an actionable wrong, because no right known to law can be said to have been infringed thereby. one ..... referred us to the fact that, strictly speaking, the reliefs claimed in the abovementioned case do not fall within the letter of section 67 of the income-tax act and hence the privy council observed in that case : 'in form the relief claimed does not profess to modify or set aside the assessment. in ..... that if the case is not covered by section 65, the decision of the privy council, which was based on the construction of section 67 of the income-tax act, is not applicable. mr. setalvad, replying to the first contention, has urged that we must not look merely to the letter of the section but ..... doubted that included in the questions of law which might be raised by a case stated is any question as to the validity of any taxing provision in the income-tax act to which effect has been given in the assessment under review. any decision of the high court upon that question of law can be ..... it debarred the question of ultra vires being debated, fell within the competence of the legislature. in their lordships' view it is clear that the income-tax act, 1922, as it stood at the relevant date, did give the assessee the right effectively to raise in relation to an assessment made upon him .....

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Dec 21 1950 (SC)

V.V.R.N.M. Subbayya Chettiar Vs. Commissioner of Income-tax, Madras

Court : Supreme Court of India

Reported in : AIR1951SC101; [1951]19ITR168(SC); (1951)IMLJ310(SC); [1950]1SCR961

..... high court of judicature at madras on a reference made to it under section 66(1) of the indian income-tax act by the income-tax appellate tribunal in connection with the assessment of the appellant to income-tax for the year 1942-43. the question of law referred to the high court was as follows :- ' ..... have been explained by patanjali sastri j. with very great clarity in the following passage where he deal with the meaning of section 4a(b) of the income-tax act :- 'control and management' signifies, in the present context, the controlling and directive power, 'the head and brain' as it is sometimes called, and ..... is carried on where the central management and control actually abides.' 7. it is clear that what is said in section 4a(b) of the income-tax act is what lord loreburn intended to convey by the words 'where the central management and control actually abides.' 8. the principles which are now well ..... whether in the circumstances of the case, the assessee (a hindu undivided family) is 'resident' in british india under section 4a(b) of the income-tax act.' 2. the circumstances of the case may be briefly stated as follows. the appellant is the karta of a joint hindu family and has been living ..... the provision. secondly, we take it that the word 'affairs' must mean affairs which are relevant for the purpose of the income-tax act and which have some relation to income. thirdly, in order to bring the case under the exception, we have to ask whether the seat of the direction and control .....

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