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Judgment Search Results Home > Cases Phrase: income tax act Year: 1958 Page 40 of about 475 results (0.094 seconds)

Nov 20 1958 (HC)

H.V. JaIn Vs. the Joint Chief Controller of Imports and Exports

Court : Chennai

Decided on : Nov-20-1958

Reported in : (1959)2MLJ204

..... . all that was decided in the former case was, that the regulation that an applicant for a licence to import goods under the import trade control regulation should produce an income-tax verification certificate, is not an unreasonable restriction on a person's fundamental right to carry on business because no one has a fundamental right to obtain a quota under a ..... the transfer or division has been recognised by the chief controller of imports.. i have now to consider how far this contention is right.8. the export and import control act gives no guidance on the point. the rules that apply to a case like the present are found on page 20 of the import trade control policy book issued by .....

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Jan 06 1958 (HC)

Basanta Kumar Roy Vs. Charu Chandra Pal and ors.

Court : Kolkata

Decided on : Jan-06-1958

Reported in : AIR1958Cal543,62CWN132

..... up.'15. the position of a share-holder, in a limited company, was also considered by the supreme court in the case of mrs. bacba f. guzdar v. commr. of income-tax, bombay, : [1955]27itr1(sc) (d). ghulam hasan, j., in delivering the judgment observed as follows :'it was argued .... on the strength of an observation made by lord anderson in the ..... be deemed to have; the appellant is not however, without a remedy. if his apprehensions are well founded, he may institute proceedings under part vi chapter vi of the companies act, 1956, for appropriate reliefs.18. the case reported in (s) : air1955mad486 (b), is almost similar to the present case. we respectfully agree with the following observations of balkrishna ayyar, j ..... the profits declared by the company as liable to be distributed among the share-holders. reliance is placed on behalf of the appellant on a passage in buckley's companies act (12th ed page 894) where the etymological meaning of dividend is given as dividendum, the total divisible sum but in its ordinary sense it means the sum paid and received ..... commrs. of inland revenue v. forest, (1924) 8 tax cas 704 at p. 710 (e), that an investor buys in the first place a share of the assets of the industrial concern proportionate to the number of shares he .....

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Mar 31 1958 (FN)

Perez Vs. Brownell

Court : US Supreme Court

Decided on : Mar-31-1958

..... all citizens of the united states residing abroad. 13 op.atty.gen. 128. several courts held that, during the duration of a marriage consummated prior to the act between an american-born woman and an alien, a ..... to the act of march 2, 1907, the department of state declined to issue passports to american-born women who were married to aliens. 3 moore, 454; 3 hackworth, 247. the attorney general ruled that a woman in such circumstances was not subject to an income tax imposed on ..... nationality, u.n. doc. no. st/leg/ ser.b/4 (1954). [ footnote 2/18 ] see generally laws concerning nationality, op. cit. supra, note 17. [ footnote 2/19 ] act of march 2, 1907, 34 stat. 1228-1229. the full text is as follows: "sec. 3. that any american woman who marries a ..... unless he voluntarily relinquishes that status. while congress can prescribe conditions for voluntary expatriation, congress cannot turn white to black and make any act an act of expatriation. for then the right granted by the fourteenth amendment becomes subject to regulation by the legislative branch. but that right has ..... bill was debated very briefly. committee amendments were adopted making the provision on foreign military service applicable only to dual nationals, making treason an act of expatriation, and providing a procedure by which persons administratively declared to have expatriated themselves might obtain judicial determinations of citizenship. the bill as .....

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Dec 03 1958 (HC)

Km.N.Sp.N. Valliammai Achi Vs. J.A. Ramachandra Ayyar and ors.

Court : Chennai

Decided on : Dec-03-1958

Reported in : (1959)2MLJ178

..... , one of whom is a judge paying income-tax, disqualifying him from the benefit of the madras agriculturists relief act, another is a trader paying sales-tax, disqualifying him from the benefit of the madras agriclturists relief act, the third is a house owner paying property-tax, disqualifying him from the benefit of the madras agriculturists relief act, the fourth is an agriculturists entitled to ..... , 1950, declaring the amount due by him under the mortgage as rs. 17,822-4-0, as he was an agriculturist entitled to the benefits of the madras agriculturists relief act. but as regards the second defendant, hasanand, who was not an agriculturist, the original decree for rs. 20,409-14-0, passed on 21st february, 1950, stood. a ..... the benefit of the madras agriculturists relief act, and the last is an ..... unemployed man not entitled to the benefit of the madras agricultur'sts relief act then a decree for .....

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Aug 29 1958 (HC)

Hind Cycles Ltd. and anr. Vs. their Workmen (Supervisors and ors.)

Court : Mumbai

Decided on : Aug-29-1958

Reported in : (1959)ILLJ293Bom

..... has stated inter alia that the chain plant was always an integral part of the company, that for the purposes of taxable income the hind cycles, ltd., and the chain plant at kandivali are treated as one company by the income-tax authorities, that there has been transfer of employees from the factory to the chain plant, that workmen at the chain plant .....

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Aug 18 1958 (HC)

Shrimant Thailendrakishoredas Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Decided on : Aug-18-1958

Reported in : AIR1959MP27

..... tree and the profit thus works out to about rs. 16,000. the total profit to the pur-chaser was thus rs. 2,74,000 and the income to thestate was rs. 22,000 which undertook the burden of cutting and transporting the trees, which amounted to rs. 22,000 according to the evidence of ..... but is easily distinguishable, because in that case the competent authority had already ratified the contract, and hence the case could not be covered by the doctrine of act of state any more. in our opinion, the claim of shrimant thailendra kishore das was not justiciable in a court of law, and civil suit no. ..... a gift of the trees standing in chhuikhadan state either to the ex-ruler or to his brother or to both.12. it was thus an exceedingly imprudent act sofar as the governance of a state is concerned. if onewere to go by the evidence regarding mooney's report, to which we have referred earlier, ..... that it was a fabrication and was antedated.11. there are undoubtedly very many suspicious circumstances about the transaction. to begin with, the ex-ruler purported to act for the state without the intervention of the dewan. the agreement was in favour of his brother and was on the eve of integration. the said 4, ..... of 42 ind app): (at p. 63 of air), when, citing the ponogoland case of cook v. sprigg (d) (cit. sup.), he says : ' it was held that the annexation of territory made an act of state and that any obligation assured under the treaty with the ceding state either to the sovereign or the individuals is not .....

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Jun 30 1958 (FN)

Knapp Vs. Schweitzer

Court : US Supreme Court

Decided on : Jun-30-1958

..... in recognizing the legal autonomy of state and federal governments. [ footnote 5 ] in these page 357 u. s. 379 days of the extensive sweep of such federal statutes as the income tax law and the criminal sanctions for their evasions, investigation under state law to discover corruption and misconduct, generally, in violation of state law could easily be thwarted if a state ..... him the privilege, which he can assert against either a state or the national government, against giving testimony that might tend to implicate him in a violation of the federal act. [ footnote 1 ] because of the momentum of adjudication whereby doctrine expands from case to case, such a claim carries dangerous implications. it may well lead to the contention that, when ..... order prohibiting respondents from proceeding further in the matter. he alleged that his danger of self-incrimination was attributable to the prosecutorial potentialities of 302 of the labor management relations act of 1947, 61 stat. 136, 157, 29 u.s.c. 186, making it unlawful "for any employer to pay or deliver, or to agree to pay or deliver, any money ..... the federal government with the vast range of governmental powers left to the constituent units. the difference is strikingly illustrated by the british north america act, 1867, 30 vict., c. 3, and the commonwealth of australia constitution act, 1900, 63 & 64 vict., c. 12. it is relevant to remind that our constitution is one of particular powers given to the national government .....

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Jan 30 1958 (HC)

Gangadhar Dandwate Vs. Premchand Kashyap and ors.

Court : Madhya Pradesh

Decided on : Jan-30-1958

Reported in : AIR1958MP182

..... , and, exercising 'a nice discrimination, sort outone class from the other along broad based; commonsense lines. this principle was enunciated by viscount maugham in punjab cooperative bank ltd., amritear v. income-tax officer, lahore, air 1940 pc 230 (d).' i feel fortified in my view by the observations of their lordships and since no prejudice is caused to anybody, i have no ..... stated above the preliminary objection is overruled.6. coming, now, to the facts of the case, i find that the returning officer (nirwachan nirikshak) in rejecting the nomination-paper merely acted perfunctorily, and followed neither the letter nor the spirit of the law. the ground on which the nomination-paper was rejected was that the seconder did not say in the ..... 1958 mpc 44 : (air 1958 m p 181) (a). i had considered the point and had held the scheme of madhyabharat enactment was different from the representation of the people act, in that it provided an interim remedy against the rejection of the nomination-paper. clause (3) of section 31 of the niyam says that an order passed by nirwachan padadhikari ..... article 226 and article 227 of the constitution of india.2. a preliminary objection raised in this case is that because under section 441 of the madhya bharat municipal corporation act, the rejection of a nomination paper can be challenged by an election petition, the remedy by way of a writ is not open to the petitioner.3. a similar objection .....

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Mar 12 1958 (HC)

Management of Western India Match Company, Ltd. Vs. Industrial Tribuna ...

Court : Chennai

Decided on : Mar-12-1958

Reported in : (1958)IILLJ315Mad; (1958)IIMLJ74

..... jurisdiction vested in the supreme court by article 136 of the constitution, mahajan, c.j., said this in dhaleswari cotton mills, ltd. v. commissioner of income tax, west bengal : [1955]27itr126(sc) :it is not possible to define with any precision the limitations on the exercise of the discretionary jurisdiction vested in ..... entire agreement or in the alternative should have considered the entire question de novo . . .8. the tribunal was in any event in error and acted without jurisdiction in refusing the petitioner permission to call and examine the assistant commissioner of labour, especially in view of the fact that although the position ..... 226 with that of the supreme court above them remains to its fullest extent ...his lordship continued:the high courts do not, and should not, act as courts of appeal under article 226. their powers are purely discretionary and though no limits can be placed upon that discretion, it must be ..... signed by both the parties, the management and the workmen, and it did not therefore satisfy the requirements of section 12(3) of the act. in that case both the sides would have had to be given opportunities to place the evidence on record on which could be based findings ..... become entitled to under the award in i.d. no. 6 of 1953. . from the report of the assistant commissioner of of labour, who acted as the conciliation officer dated 20 december 1954, it would appear that at that stage the workmen accepted the basis of evaluation proposed by the management, .....

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Jun 16 1958 (FN)

Kent Vs. Dulles

Court : US Supreme Court

Decided on : Jun-16-1958

..... ." other evidence of peacetime denials for security reasons is more scattered, but nevertheless existent. much of it centers around opposition to the internal security act of 1950, for one of the stated aims of that legislation was denial of passports to communists. the minority report of the senate committee on ..... , and of the people of the nation at war against us, and merchants who shall be treated as it is said above." and see jaffe, op. cit. supra, 19-20; sibley, the passport system, 7 j.soc.comp.leg. (n.s.) 26, 32-33; 1 blackstone commentaries 134-135. [ ..... 1906), 512. freund, administrative powers over persons and property (1928), 97, states, ". . . in practice, it is clear that the department of state acts upon the theory that it must grant the passport unless there is some circumstance making it a duty to refuse it. any other attitude would indeed be intolerable ..... who have recently terminated such membership under such circumstances as to warrant the conclusion -- not otherwise rebutted by the evidence -- that they continue to act in furtherance of the interests and under the discipline of the communist party;" "(b) persons, regardless of the formal state of their affiliation with ..... page 357 u. s. 122 states unless he bears a valid passport. [ footnote 4 ]" and the proclamation necessary to make the restrictions of this act applicable and in force has been made. [ footnote 5 ] prior to 1952, there were numerous laws enacted by congress regulating passports, and many decisions, .....

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