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Judgment Search Results Home > Cases Phrase: punjab municipal act 1911 Court: kerala Year: 1962 Page 1 of about 1 results (0.026 seconds)

Apr 05 1962 (HC)

Joseph John Vs. Commissioner of Income-tax, KeralA.

Court : Kerala

Decided on : Apr-05-1962

Reported in : [1964]51ITR322(Ker)

..... )'.normally a proviso to a section is confined to the area covered by the section itself. in madras and southern mahratta railway co. v. bezwada municipality lord macmillan said :'the proper function of a proviso is to except and deal with a case which would otherwise fall within the general language of ..... .'the decision was followed by the high court of madhya pradesh in commissioner of income-tax v. ramgopal kaniyalal and by the high court of punjab in commissioner of income-tax v. hukamchand dalal. we too are in respectful agreement with the view expressed by the high court of bombay.explanation ..... delivering the judgment of the court, said :'it is clear, therefore, on the language of the proviso itself and on the scheme of the act, that the legislature in enacting the so called proviso was enacting a substantive provision dealing with the mode of computing the profits and gains chargeable under ..... deductible as business losses under section 10 of the act. the final decision, according to section 5a (7), is the decision which is in consonance with the opinion of the majority of the members ..... , are deductible as business losses under section 10 in the respective assessment ?'the president then made a reference under section 5a (7) of the act to three other members of the tribunal including himself. those three members agreed with mr. sankararaman and held that the two sums mentioned are not .....

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