COMMISSIONER OF INCOME TAX, MADRAS Vs MADRAS AND SOUTHERN MAHARASHTRA RAILWAY COMPANY LIMITED.
.... iable to corporation profits tax in respect of the amount which it received from the Secretary of State as guaranteed interest. Admittedly there is no difference in principle between assessment in England to the corporation profits tax and assessment to Indian Income Tax. It was held by Rowlatt, J., ...
Madras High Court
Mohammad Maqsud Ali Khan Vs Roop Chand
.... n is used as implies waqf, or the tenor of the document shows, as in Jewan Doss Sahoo v. Shah Kuberooddeen (1837.) 2 MIA 390, that a dedication to pious or charitable purposes is meant, the right of the waqif is extinguished and the ownership is transferred to the Almighty. The donor may name any me ...
Allahabad High Court
Hrishikesh Dutt Vs Municipal Commissioner
.... to be followed is to some extent similar to that which has been prescribed in cases in which further information is required by the Commissioners. For instance, it has been provided in Rule 56 that such objections must be taken not later than a date within fifteen days of the receipt of the applicat ...
Calcutta High Court
Bhikhali Tewary and Others Vs Achaibar Kuer and Others
.... it is contiguous to the disputed plots. 2. In revision it is contended that the second party are interested in village Rudrapur which is adjacent to plot No. 3, one of the disputed plots, and that this circumstance has not been considered by the Courts below. Now, the second party had an opportu ...
Patna High Court
Mohamed Habib Vs Emperor
.... d an injury also on the chest but that injury does not seem to have been the result of an assault on Wahab; it might have been due to a fall after having received the injuries on the head and the arm. 6. Death, according to the doctor, was due to the injury on the head and the pressure caused on ...
Patna High Court
The Secretary of State Vs Mask and Co.
.... eferred to as awards in Section 186. The difference of language in Section s which are in such close juxtaposition primarily suggests an intention to cover a wider area in Section 188. It is suggested that the heading of the chapter-" Procedure relating to Offences, Appeals, etc." -rather indicates ...
Bombay High Court
BOMBAY ELECTRIC SUPPLY AND TRAMWAYS COMPANY LIMITED, IN RE. @RESPONDENT Vs
.... ties by their respective Advocate hereby consenting to the following Order This Court by and with such consent Doth Answer the question referred to in the said Reference in the negative and Doth Declare that it is hereby agreed that in the circumstances of the case the Income Tax Officer had not rig ...
Bombay High Court
Secretary of State Vs Mask and Co.
.... on to cover a wider area in S. 188. It is suggested that the heading of the Chapter-�Procedure relating to Offences, Appeals, etc.�- rather indicates that the appeals are correlated with the offences. Their Lordships are unable to draw any such inference. The chapter is one relating to procedure ...
Privy Council
Pappammal and Others Vs Sethammal and Others
.... i Balagauri v. Motilal Ghellabai (1922) 47 Bom. 523, in which, he says, the earlier Bombay decision had been overlooked. It is true that Madhavan Nair, J. in Ramaswami Naidu v. Vaiyapuri Nadan (1934) 67 M.L.J. 581, seems to express an opposite opinion; but he did not consider the point which we are ...
Madras High Court
Attili Rajagopala Rao Vs Sri A.V. Bhanoji Rao and Others
.... riginally filed. The third defendant appeals on the ground that this order is illegal. 3. It is no doubt true - as the learned District Munsif felt-that it would be equitable and just to allow the plaintiff to proceed against the third defendant because her withdrawal of the suit against the seco ...
Madras High Court
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