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Judgment Search Results Home > Cases Phrase: income tax act Year: 1958 Page 39 of about 475 results (0.305 seconds)

Apr 15 1958 (SC)

Mahadayal Premchandra Vs. Commercial Tax Officer, Calcutta and anr.

Court : Supreme Court of India

Decided on : Apr-15-1958

Reported in : (1958)IIMLJ93(SC); [1959]1SCR551; [1958]9STC428(SC)

..... it was only in respect of the goods of the last category that they were 'dealer' within the meaning of that term as defined in the act and they were therefore liable to pay sales tax only in regard to the same. 8. this letter was endorsed by the first respondent on march 6, 1953, as under : 'copy forwarded to a.c ..... at 9 pies in the rupee at rs. 27,816, under the provisions of the bengal finance (sales-tax) act (ben. vi of 1941) hereinafter referred to as 'the act'. 2. the appellants carry on the business of (1) selling goods or of dealers, partly in wholesale and partly retail, of woollen and cotton fabrics and other products, (2) as ..... and after allowing therefrom the permissible exemptions and deductions the taxable turnover amounted to rs. 2,42,480-10-3 on which sales-tax 9 pies in the rupee under the provisions of section 5(1) of the act amounting to rs. 11,366-5 was duly paid by the appellants. 5. it appears that in the course of examination of books ..... dealer whose gross turnover during the year immediately preceding the commencement of the act exceeded the taxable quantum was liable to pay tax under the act on all sales effected after the date so notified; and under section 5 the tax payable by a dealer under the act was levied at the rate therein specified on his taxable turnover. unless, therefore, the sales were effected .....

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Mar 17 1958 (FN)

Tank Truck Rentals, Inc. Vs. Commissioner

Court : US Supreme Court

Decided on : Mar-17-1958

..... this rule was foreshadowed in textile mills securities corp. v. commissioner, 314 u. s. 326 , where the court, finding no congressional intent to the contrary, upheld the validity of an income tax regulation reflecting an administrative distinction "between legitimate business expenses and those arising from that family of contracts to which the law has given no sanction." 314 u.s. at 314 ..... for amounts inadvertently collected by him as opa overcharges and then paid over to the government, but the allowance was based on the fact that the administrator, in applying the act, had differentiated between willful and innocent violators. no such differentiation exists here, either in the application or the literal language of the state maximum weight laws. affirmed. [ footnote 1 ] " ..... policies is to be viewed or applied in any absolute sense. "it has never been thought . . . that the mere fact that an expenditure bears a remote relation to an illegal act makes it nondeductible." commissioner v. heininger, supra, at 320 u. s. 474 . although each case must turn on its own facts, jerry rossman corp. v. commissioner, 175 f.2d ..... in this case was evidence by specific legislation, it is unnecessary to decide whether the requisite "governmental declaration" might exist other than in an act of the legislature. see schwartz, business expenses contrary to public policy, 8 tax.l.rev. 241, 248. [ footnote 7 ] unlike the rest of the states, pennsylvania imposed the fines on the driver, rather than on .....

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Jun 16 1958 (FN)

Flora Vs. United States

Court : US Supreme Court

Decided on : Jun-16-1958

..... already been abrogated by congress. consistent with that understanding, there does not appear to be a single case before 1940 in which a taxpayer attempted a suit for refund of income taxes without paying the full amount the government alleged to be due. court opinions that took occasion to comment on the extent of payment are consistent with the cheatham declaration, [ footnote ..... time, the united states was already suable in the district courts. since 1887, the tucker act had allowed suit against the united states for claims less than $10,000 "founded upon . . . any law of congress . . . ," [ footnote 13 ] and that language included suits to obtain refund of income taxes. united states v. emery, bird, thayer realty co., 237 u. s. 28 . since r.s ..... . 3226 was cast in the broadest of terms, its requirement that refund suits be preceded by an "appeal" to the commissioner clearly applied to the tucker act cases, united states v. michel, 282 u. s. 656 ..... . . . was created by congress to provide taxpayers an opportunity to secure an independent review of the commissioner of internal revenue's determination of additional income and estate taxes by the board in advance of their paying the tax found by the commissioner to be due. before the act of 1924, the taxpayer could only contest the commissioner's determination of the amount of the .....

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Jun 09 1958 (FN)

Commissioner Vs. Stern

Court : US Supreme Court

Decided on : Jun-09-1958

..... whom the chief justice and mr. justice whittaker join, dissenting. we are concerned here with a suit against the united states to determine the liability of a party for federal income taxes. in my judgment, it is a mistake to look to state law to decide that liability. the laws of the several states are bound to vary widely with respect to ..... certiorari to the united states court of appeals for the sixth circuit syllabus because the assets of the estate of respondent's husband were insufficient to meet his liability for income tax deficiencies found to have been due before his death, the commissioner proceeded under 311 of the internal revenue code of 1939 against respondent as the beneficiary of life insurance policies ..... government argues that, since 311 and 900 were originally enacted as correlative provisions of the revenue act of 1926, a substantive liability is imposed upon the beneficiary for both unpaid income and estate taxes of the decedent. but the 1939 code "contains no provision in respect to income tax collection comparable to section 827(b) of the code, which expressly imposes liability for the estate ..... granted certiorari. 355 u.s. 810. dr. milton j. stern died a resident of lexington, kentucky, on june 12, 1949. nearly six years later, the tax court held that dr. stern had been deficient in his income taxes for the years 1944 through 1947, and was liable for the amount, including interest and penalties, of $32,777.51. because the assets of the .....

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Mar 17 1958 (FN)

Commissioner Vs. Sullivan

Court : US Supreme Court

Decided on : Mar-17-1958

..... )(1)(a) of the internal revenue code of 1939. [ footnote 1 ] page 356 u. s. 28 the taxpayers received income from bookmaking establishments in chicago, ill. the tax court found that these enterprises were illegal under illinois law, [ footnote 2 ] that the acts performed by the employees constituted violations of that law, and that the payment of rent for the use of the ..... premises for the purpose of bookmaking was also illegal under that law. the tax court accordingly held that the amount paid for wages and for rent could not be deducted from gross income, since those deductions were for expenditures made in connection with illegal acts. 15 cch tc mem. dec. 23, 25 t.c. 513. the court of appeals reversed ..... (a)-1, rev.rul. 54-219, 1954-1 cum.bull. 51: "the federal excise tax on wagers under section 3285(d) of the internal revenue code and the special tax under section 3290 of the code paid by persons engaged in receiving wagers are deductible, for federal income tax purposes, as ordinary and necessary business expenses under section 23(a) of the internal revenue ..... code, provided the taxpayer is engaged in the business of accepting wagers or conducting wagering pools or lotteries, or is engaged in receiving wagers for or on behalf of any person liable for the tax under section 3285(d) of .....

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Jun 30 1958 (FN)

Speiser Vs. Randall

Court : US Supreme Court

Decided on : Jun-30-1958

..... due process clause of the fourteenth amendment; (2) as denying equal protection because the oath is required only as to property tax and corporation income tax exemptions, but not as to the householder's personal income tax, gift tax, inheritance tax, or sales tax exemptions; and (3) as violating the supremacy clause because this legislation intrudes in a field of exclusive federal control, commonwealth of ..... legislative implementation thereof. by 32, the california legislature has required only the filing of the affidavit. the terms of 9(h) of the national labor relations act and 32 of the california tax code, therefore, establish identical procedures. that identity points up the inappropriateness of the court's construction of 32. even if the court's interpretation of california ..... that section was the exclusive remedy for the filing of a false affidavit. leedom v. international union of mine, mill & smelter workers, 352 u. s. 145 . that act bars issuance of a complaint or conducting an investigation upon the application of a union unless the prescribed non-communist affidavit is filed by each officer of the union. article ..... statute would have it become. [ footnote 2/1 ] the oath was prescribed by the council in charge of the southern district of new york. the council, authorized by the act of october 23, 1779, was composed of the governor, president of the senate, chancellor, supreme court judges, senators, assemblymen, secretary of state, attorney general, and county court judges .....

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Dec 22 1958 (HC)

Kishanlal Vs. Kothari Jethmal

Court : Madhya Pradesh

Decided on : Dec-22-1958

Reported in : AIR1959MP115

..... .4. the point seems to me to be concluded by the decision of the privy council in raghunandan prasad singh v. commissioner of income tax, b. & o., air 1933 pc 101. that case no doubt related to an income-tax matter. but it laid down clearly on the basis of the provisions of the code of the civil procedure referred to above that where ..... order 21, rule 92 makes an order confirming the sate, whereupon 'the sale shall become absolute'. 'it is then that the process of realization is completed and any profit or income is realised by the decree holder. this is so whether the property is purchased by the decree holder himself or by a third party, for the right of set off ..... fee in the previous execution case as he had not filed any certificate of fee as required by the gwalior state legal practitioners act samvat 2003. as to this, it is sufficient to say that section 38 of the act is not applicable to execution proceedings.7. lastly it was said that the decree-holder cannot get expenses of the present execution .....

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May 12 1958 (HC)

Workers in Hindi Prachar Press (Madras Press Labour Union) Vs. Hindi P ...

Court : Chennai

Decided on : May-12-1958

Reported in : (1958)IILLJ358Mad

..... and i am, therefore inclined to reject this item. this organization is admittedly not paying any income-tax and no other prior charges are claimed. therefore, deducting the interest of rs. 84,983-2-0 out of the net income of rs. 88,891-6-4, the available surplus comes to rs. 3,908-4-4 ..... . evidently the organization was started out of donations, subscriptions and grants by various governments. donations were being collected even after the inception. the excess net income derived every year was also ploughed back and utilized for the various purposes of this institution. it is, therefore, stated by the management that the ordinary ..... establishment, are bound by it. therefore, the present workers who raised this dispute are bound by that settlement. according to section 19 of the said act a settlement shall be binding for such period as is agreed upon by the parties and in case no definite period is agreed upon, for a period ..... it is not open to these workers to raise this demand. i think there is every force in this contention. section 18 of the industrial disputes act states that a settlement arrived at in the course of the conciliation proceedings shall be binding on all the parties for the industrial dispute. it is ..... in respect of their service prior to 1 august 1953 when the state employees' provident fund scheme was not in force. if the management does not act upon this suggestion, the workers may agitate for such a scheme as i find that i am unable to grant them such a relief in this .....

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Jan 15 1958 (HC)

T.N. Kuriakose Vs. Mrs. Leelie Kuriakose

Court : Chennai

Decided on : Jan-15-1958

Reported in : (1958)1MLJ393

..... average salary. unfortunately the learned judge appears to have overlooked that factor; the proviso to section 36 of the indian divorce act prescribes one-fifth of the net average income as the permissible maximum. what the appellant has to pay as income-tax and towards contribution to the provident fund will have to be deducted to arrive at the net salary, but not the ..... his order. the appeal will stand dismissed in other respects, but without costs.2. there was no acceptable evidence that the appellant's wife had any property which yielded any income. the learned judge found that she had some jewellery, which was certainly not in excess of what a young lady of her status in life could be expected to possess .....

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Sep 25 1958 (HC)

Kalka Prasad Vs. State

Court : Allahabad

Decided on : Sep-25-1958

Reported in : AIR1959All698; 1959CriLJ1264

..... large amount of money belonging to his employer but also in defence he tried to make out that his employer was evading payment of income tax and sales tax by not maintaining his accounts correctly. the appellate court has not acted arbitrarily in refusing to release him on probation and i would not be justified in interfering in revision.5. the application is dismissed .....

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