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Judgment Search Results Home > Cases Phrase: indian partnership act Court: supreme court of india Year: 1952 Page 1 of about 3 results (0.222 seconds)

Dec 22 1952 (SC)

Commissioner of Income-tax, Madras Vs. K. Srinivasan and K. Gopalan

Court : Supreme Court of India

Decided on : Dec-22-1952

Reported in : AIR1953SC113; [1953]32ITR87(SC); (1953)IMLJ436(SC); [1953]4SCR486

..... in a reference made by the income-tax appellate tribunal under section 66(1) of the indian income-tax act, 1922. 2. for several years prior to 1939-40 the respondents, who are brothers, had been carrying of in partnership the business of 'the hindu,' a daily newspaper of madras. the profits of this ..... or vocation on which tax was at any time charges under the provisions of the indian income-tax act, 1918, is succeeded in such capacity by another person, the change not being merely a change in the constitution of a partnership, no tax shall be payable by the first mentioned person in respect of the ..... or gains of the previous year. (3) where any business, profession or vocation on which tax was at any time charges under the provisions of the indian income-tax act, 1918 (vii of 1918), is discontinued, then, unless there has been a succession by virtue of which the provisions of sub-section (4) have ..... was right in holding that the period the profits of which were entitled to exemption from the payment of tax under section 25(4) of the indian income-tax act, 1939, was the period commencing from 1st july, 1938, and ending with 29th february, 1940.' 4.the reference was heard by satyanarayana rao and ..... business had been charged to income-tax in the hands of the respondents under the indian income-tax act of 1918. the firm's year of account was a .....

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Jan 11 1952 (SC)

The State of West Bengal Vs. Anwar Ali Sarkar

Court : Supreme Court of India

Decided on : Jan-11-1952

Reported in : AIR1952SC75; 1952CriLJ510; [1952]1SCR284

..... all that the cases were of a very exceptional character and although the offences committed were technically offences defined in the indian penal code, the indian arms act and the high explosives act, it would be futile to contend that the offenders in these cases were of the same class as ordinary criminals, ..... carry out the purpose of an enactment. in engel v. o' malley 219 u.s. 128, a new york statute prohibiting individuals or partnerships to engage in the business of receiving deposits of money without a licence from the controller 'who may approve or disapprove the application for a ..... and are but the endeavour to compress into a few pregnant phrases some of the main attributes of a sovereign democratic republic as seen through indian eyes. there was present to the collective mind of the constituent assembly, reflecting the mood of the peoples of india, the memory of ..... , although both of them are situated in exactly the same or similar circumstances. by way of illustration it is pointed out that in the indian penal code there are different chapters dealing with offences relating to different matters, e.g., chapter xvii which deals with offences against property, that ..... lasted for several months and by his judgment dated the 31st of march, 1951, the special judge convicted the accused under various sections of the indian penal code, some of them being sentenced to transportation for life, while others were sentenced to undergo various terms of imprisonment according to the gravity .....

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Dec 22 1952 (SC)

Firm Chhotabhai Jethabai Patel and Co. and ors. Vs. the State of Madhy ...

Court : Supreme Court of India

Decided on : Dec-22-1952

Reported in : AIR1953SC108

..... , where he says: 'the first thing that will strike the student is the use of the term 'proprietary right' in these pages and in indian revenue books generally. it does not occur in text-books on english law or jurisprudence. i presume that the use of such a phrase is due ..... commr. of income-tax, c. p. & berar, nagpur', ilr (1949) nag 892 in connection with a question arising out of the income-tax act. some of the observations contained in the judgment dealing with the nature of such an agreement are useful and may be quoted here : 'the contracts grant no ..... subject-matter of the contracts, namely, tendu leaves, lac palsadies, teak, timber and hardwood, bamboos and miscellaneous forest produce.17. under the sale of goods act, 'goods' include growing' crops, grass and things attached to or forming part of the land, which are agreed to be severed before sale or under the ..... anything contained in any contract, grant or document or in any other law for the time being in force and save as otherwise provided in this act. but this again deals only with the rights existing on the date of the notification; the section is not retrospective.12. clause (a) speaks ..... petitioners to property by prohibiting the respondent, the state of madhya pradesh, from enforcing their alleged rights under the madhya pradesh abolition of proprietary rights act, 1950.2. the several petitioners entered into contracts and agreements, with the previous proprietors of certain estates and mahals in the state under which it .....

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