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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Sorted by: old Court: kolkata Year: 1963 Page 1 of about 21 results (0.124 seconds)

Mar 11 1963 (HC)

Ram Kumar Agarwalla and Brothers Vs. Commissioner of Income-tax, Calcu ...

Court : Kolkata

Decided on : Mar-11-1963

Reported in : [1964]52ITR82(Cal)

..... ,000 out of rs. 6,00,000. it is needless for us to reiterate that the definition of business in section 2(4) of the income-tax act is not an exhaustive definition but it is an inclusive one in the widest possible terms as including 'any trade, commerce or manufacture or any adventure or concern ..... joint venture in consideration of their not competing with the rival group and could not be considered to be casual within the meaning of section 4(3)(vii) of the act.after the remand report the president on a consideration of all the facts came to the conclusion that the receipt was a revenue receipt ..... of rs. 1,75,000 was a non-recurring casual receipt exempt from tax under section 4(3)(vii) of the act or that it was in any way a capital receipt as distinct from a revenue receipt. the assessee appealed to the appellate tribunal. before ..... or the exercise of a profession, vocation or occupation', and was of a 'casual and non-recurring nature' within the meaning of section 4(3)(vii) of the income-tax act.both the income-tax officer as well as the appellate assistant commissioner rejected the claim of the assessee that the receipt of this sum ..... -tax reference under section 66(1) of the income-tax act the following questions have been aske :'1. whether there was any material on record for the president to give a finding to the effect that the contention of the assessee that it intended to buy the mills was without any basis whatsoever?2. was the receipt .....

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Apr 05 1963 (HC)

Commissioner of Income Tax Vs. Jogendra Nath Naskar and anr.

Court : Kolkata

Decided on : Apr-05-1963

Reported in : AIR1965Cal570

..... position regarding tax on hindu deity is not clarified even up to the present day.93. 'assessee' under section 2 of the act means a person. 'person' again is an inclusive definition like clause 3(42) of the general clauses act. there are six categories of assessees (section 3):(a) the individual;(b) the hindu undivided family;(c) the company:(d) the local authority;(e) ..... are generally ex-empted from liability to pay income-tax.' he quotes in that connection section 4(3) of the indian income-tax act, but points out that religious purpose is not defined in that section but charitable purpose is described as including relief of the poor, education, medical relief and the advancement of any other object of public utility. speaking on the ..... (i) or clause (ii) shall operate to exempt from the provisions of this act that part of the income from property held under a trust ..... the income applied or finally set apart for application thereto. there is at the end of this sub-section (3) of section i an attempt to define charitable purpose and it is provided there:'in this sub-section 'charitable purpose includes relief of the poor, education medical relief, and the advancement of any other object of general public utility, but nothing contained in clause .....

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Jul 19 1963 (HC)

Patent and Trade Mark Agencies Employees Union Vs. William Frederic De ...

Court : Kolkata

Decided on : Jul-19-1963

Reported in : AIR1964Cal80

..... people of bombay. the supreme court observed that though the words used in the definition clause of section 2(j) of the act were of very wide denotation'a line would have to be ..... . that is why on broad and general considerations which cannot be ignored, a liberal profession like that of an attorney must, we think, be deemed to be outside the definition of industry under section 2(j).' the supreme court incidentally referred to tha view taken with regard to solicitors by learned judges of this court in brij mohan bagaria v. n. c. chatterjee ..... the main question was whether a group of hospitals which served as a clinical training grounds for students of the grant medical college, a government college run and managed by the state of bombay for imparting medical sciences leading to the degrees of bachelor of medicine and bachelor of surgery of the bombay university as well as various post-graduates qualifications of the ..... said university were an industry within the meaning of the act. there was no dispute that the hospitals were managed for providing medical relief and promoting the health of the .....

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Jan 22 1963 (HC)

Pramatha Nath Talukdar Vs. State of West Bengal and ors.

Court : Kolkata

Decided on : Jan-22-1963

Reported in : AIR1963Cal554,67CWN387

..... registration act and is, therefore, a company within the definition of 'company' in section 3(e) of the land acquisition act. acquisition of land for companies is dealt with in part vii, sections 38 to 44-b of the act. section 39 of the act provides that the provisions of the land acquisition act shall ..... and nawab ali molla are annexed hereto and marked annexures x(1) and x(2) respectively.on 17-11-1961 -- the date fixed for enquiry and hearing under section 5-a of the l. a. act -- i reached locality just before the time mentioned in the notice. after reaching ..... the purpose expressed in the memorandum of association; and its headquarters as well as the registered office is at belur math, district howrah.''2. (a) all followers whether lay or monastic of the paramahamsa ramkishna may be members of the association if elected at a meeting of ..... deducting the expenses incurred in connection with the said taking of possession and with such sale shall pay the proceeds to the society.(ii) should the said government decide not to sell the land and buildings, the said government shall retain the said land and buildings ..... act.19. in my opinion, the materials on record do not support this contention of mr. dutt. from the affidavit-in-opposition affirmed by swami vireswarananda, general secretary of the mission, it appears that on the plot of land at narendrapur, measuring about 129 acres, the mission has established (i) a residential degree college with hostel building and staff quarters etc., (ii .....

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Feb 05 1963 (HC)

Commissioner of Income-tax, Calcutta Vs. Associated Clothiers Ltd., Ca ...

Court : Kolkata

Decided on : Feb-05-1963

Reported in : AIR1963Cal629

..... of the profits or gains of any business or profession carried on by him and then it is followed by sub-section (2) dealing with computation of such profits and gains after making allowances mentioned there. section 10(2)(vii) of the income-tax act represents one such allowance namely in respect, inter alia, of a sale of building, the amount by which its written ..... of case-law are discernible in this respect. the first line of cases is represented by the observation of the master of the rolls in re yenidje tobacco co. ltd., (1916) 2 ch 426 where it is said that the court would look behind the fact of incorporation if the incorporation was in reality the incorporation of a partnership and would treat ..... such as in the well known case of daimler co. ltd. v. continental tyre and rubber co., (great britain) ltd., (1916) 2 ac 307. the third line of cases is supplied by special acts and special jurisdictions such as in applying the rent restriction acts the court has always looked to the reality of the transaction and would not allow the purpose of the ..... be defeated by the use of the companies acts, as for instance, in samrose properties ltd. v. gibbard, (1958) 1 wlr 235. a similar approach was made in the prize court e.g. in the tommi and the rothersand, (1914) p. 251 and the st. tudno, (1916) p. 291., but these instances are really not departures from the principle that a limited .....

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Feb 08 1963 (HC)

Sm. Suhashini Dasi Vs. Ahi Bhusan De and ors.

Court : Kolkata

Decided on : Feb-08-1963

Reported in : AIR1963Cal520

..... ' was employed by the testator. it is well settled rule of construction and interpretation of words in a will as particularly laid down in section 86 of the succession act, that if the same words occur in different parts of the same will, they shall be taken to have been used everywhere in the ..... subordinate judge dismissing the plaintiff's suit for partition on the only ground that the suit was tarred by limitation under article 123 of the limitation. act.2. the plaintiff instituted this suit on the 31st may, 1954 against six defendants, four of whom were the defendants and the remaining two pro forma- ..... august, 1923 as appearing in ext. j (2). then the learned subordinate judge finds that the present suit was filed in 1954 as noticed above which was clearly beyond the period mentioned in article 123 of the limitation act read with section 28 of the limitation act. he relied on a decision of gurubaksh singh v ..... article 123 of the limitation act applied to this case is, in our opinion, clearly wrong in the facts of this race. the lahore decision on which he relied was based on the earlier decision of maung tun tha v. ma thit, 44 ind app 42 : (air 1916 pc 145), but which was ..... explained and considered by a later decision of the privy council in ghulam mohammad v. ghulam husain, reported in , which the learned subordinate judge failed to notice. a long line of authorities in india beginning from at least 1882 held that this article 123 of the limitation act .....

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Feb 19 1963 (HC)

Liberty Cinema Vs. Commissioner of Income-tax, CalcuttA.

Court : Kolkata

Decided on : Feb-19-1963

Reported in : [1964]52ITR153(Cal)

..... a lease is the expired lease.if the assessee wants to deduct from his business profits certain items as allowance under sub-section (2) of section 10 of the income-tax act the onus of proving that such allowances are permissible is upon him. the supreme court decision in commissioner of income-tax v ..... of these expenses, it must be found that the sum of rs. 24,498-12-6 cannot be claimed under section 10(2)(xv) or under section 10(2)(v) of the act.the other part of the question relates to the sum of rs. 9,890 alleged to have been incurred for legal ..... income-tax and it will be unnecessary for us here again to catalogue those cases and discuss them. on the contrast between section 10(2)(xv) and section 12(2) of the income-tax act, reference may also be made to the decision of the division bench in madanlal sohanlal v. commissioner of income-tax. ..... allowance fails under these clauses (i) to (xiv), that fact by itself would exclude entertainment of the claim under clause (xv) of section 10(2) of the act.the difficulties of the assessee in this reference are insuperable because the facts found are all against the assessees contention and the claim. he ..... commissioner enforced his conclusion that the repairs and renovation expenses claimed in the leasehold building account could not be claimed as current repairs under section 10(2)(v) of the act. he, therefore, rejected the appeal of the assessee and confirmed the assessment.before the appellate tribunal for the first time the assessee .....

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Feb 20 1963 (HC)

Farbenfebriken Bayer Aktiengesellschaft Vs. Joint Controller of Patent ...

Court : Kolkata

Decided on : Feb-20-1963

Reported in : AIR1963Cal433,67CWN743

..... the evidence before him and the submissions made the controller was satisfied that the grounds specified in clauses (a), (b) and (c) of sub-section (2) of section 22 with respect to patent no. 43679 had been made out. he then proceeded to consider the objection of the patentee, viz., that the applicants ..... at the patent office under section 3 of the act. the procedure upon such an application is laid down in section 5. the application has to be advertised under section 6. the right of opposition to the grant of a patent is given by section 9. under sub-section (2) of section 9 the controller after hearing ..... judicial action is invoked.'in budhi nath jha v. manilal jadav : air1960pat361 (fb), a full bench of the patna high court relied on the definition of a civil proceeding given in stroud's judicial dictionary as a 'process for the recovery of individual right or redress of individual wrong: inclusive ..... the secy. of state for india v. chelikani rama rao, 43 ind app 192: (air 1916 pc 21) where some provisions of the madras forest act v of 1882 had to be considered. the act laid down that the governor in council might constitute any land at the disposal of the government ..... section 109(c) but granted under section 110 the judicial committee upheld the preliminary objection as to the maintainability of the appeal and referring to the judgments in salaman v. warner, (1891) 1 qb 734, bozson v. altrincham urban district council, (1903) 1 kb 547 and issacs and sons v. salbstein, (1916) 2 .....

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Mar 28 1963 (HC)

Dilip Kumar Mukherjee Vs. Commercial Tax Officer and ors.

Court : Kolkata

Decided on : Mar-28-1963

Reported in : AIR1965Cal498

..... declared goods, be subject as from the 1st day of april, 1958, to the restrictions and conditions specified in section 15 of the central sales tax act, 1956.' act 58 of 1957 gave no definition of its own of the declared goods and section 2(c) of the act provided that the word 'tobacco' 'shall have the meaning' assigned to it in item no. 9 of the ..... central excises and salt act, 1944. 30. subsequently, by the central sales tax (second amendment) act, 1958 (act 31 of 1958), section 7 of act 58 of ..... -affidavit it is contended that zarda cannot be included in the definition of 'tobacco' because it contains other high-priced ingredients; 'i say that various high ..... people in this country who are used to take narcotics in the process of chewing. it may be said that the act of taking zarda is analogous to that of taking snuff or hookah, though it may vary in form or degree of intensity, because of the transformation of the tobacco in the preparation of 'zarda'. in para 7 of the counter .....

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Apr 01 1963 (HC)

Superintendent and Remembrancer of Legal Affairs to the State of West ...

Court : Kolkata

Decided on : Apr-01-1963

Reported in : AIR1965Cal348,1965CriLJ79

..... be said to have facilitated the murder but that is another matter with which we are not concerned in this appeal. the evidence is quite precise and definite that the respondent ram ajodhya gave the two blows, one of which was sufficient in the ordinary course of nature to cause death. we, accordingly, ..... the supreme court we think that the jury's verdict to this case is unreasonable to a degree. we have, therefore, no hesitation to set it aside. the respondent ram ajodhya was charged with sitaram under section 302/34 of the indian penal code. earlier we have indicated that the case of sitaram is ..... 11. judged by the test laid down, we think that the learned judges seriously misdirected the jury by advising them in effect that they should not act merely on the dying declaration without material corroboration from independent sources. as we have said, the learned judge was entirely right in drawing the jury' ..... some little time, but at the intervention of bhagwan singh (p. w. 1) the parties separated; chandraket proceeded to his cousin's place at 94/2, circular garden reach road at a distance of about 80 oubits, and from there to mohammad safi who was the owner of bustee. at about 9.30 ..... who had been charged for the murder of a man named chandraket singh. the learned judge accepted the verdict and acquitted the respondents. hence this appeal.2. after the appeal was admitted, the usual notices were directed to be issued and the respondents were ordered to be rearrested and released on bail. .....

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