The Commissioner of Income Tax Vs Sri RM.AL.CT. Annamalai Chettiar
.... ax applied for a reference u/s 66(1) of the Indian Income Tax Act. Consequently the Tribunal has referred this question: Whether in the circumstances of the case this sum of Rs. 8,000 could be treated as profits of the respondent''s business outside British India brought into or received by him i ...
Madras High Court
Sri MTT.AR.S.AR. Arunachalam Chettiar Vs The Commissioner of Income Tax
.... the present case the assessee wishes to deduct the cost of defending a suit filed by the Government of the Federated Malay States to recover from him death duty on his father''s estate. The assessee successfully resisted the suit. He says that if he had not resisted it, the Government would have bee ...
Madras High Court
MTT. AR. S. AR. ARUNACHALAM CHETTIAR Vs COMMISSIONER OF Income Tax, MADRAS.
.... wishes to deduct the cost of defending a suit filed by the Government of the Federate Malay States to recover from him death duty on his fathers estate. The assessee successfully resisted the suit. He says that if he had not resisted it, the Government would have been able to seize the assets of his ...
Madras High Court
E. M. Vs MUTHAPPA CHETTIAR v. COMMISSIONER OF Income Tax, MADRAS.
.... t from Penang to Moulmein (which was included in the remittances subsequently made from Moulmein to Puduvayal) represented the return of the sums originally sent to Penang and Klang. In the argument before us, the assessee while admitting that the business at Klang and Penang sustained losses exc ...
Madras High Court
B. Buttan Singh and Others Vs Sakal Raj Singh
.... January 1940 and July 1940, respectively it is these dates which have to be taken into consideration in deciding whether the application was or was not within time. 4. The objection to Article 182 is that it applies only to applications in execution. It is clear that an application for a final d ...
Allahabad High Court
Mst. Ram Dulari Vs Gaya Prasad
.... edings may still be pending in the Collectors'' Courts in many cases. By the time this appeal could be decided by their Lordships of the Privy Council it seems certain that all those cases, or practically all, would be completed in the Civil Courts. Since the interpretation relates .only to two sect ...
Allahabad High Court
Wallace Bros. and Co. Ltd. Vs Commissioner of Income Tax
.... come Tax will not be extra-territorial. This illustration establishes (1) that the mere fact of the accrual of the income abroad is not conclusive, and (2) that when the cases refer in justification of such taxation, to the protection which a person enjoys by his residence in a particular country, t ...
Bombay High Court
A.V. Sundaram Chettiar Vs T.O. Ittimathu and Brothers by Proprietor, Ittimathu
.... final result is that nothing is owing to the plaintiff. It was argued that the defendant''s firm is an unregistered firm and that therefore the defendants are not entitled to prefer the appeal. I cannot accept this argument. Section 69 of the Partnership Act prohibits a suit by the members of an un ...
Madras High Court
In Re: A Pleader Vs
.... guilty of unprofessional conduct. 3. The question here is whether the District Judge was justified on a mere perusal of the document in coming to the conclusion that the respondent had prepared the plaint on sheets of paper which his client had signed in blank. Undoubtedly the spacing of the docu ...
Madras High Court
Rana Umanath Bakhsh Singh Vs The Allahabad Bank Ltd., Allahabad
.... sale which has not been fully satisfied, passed before this Act comes into force, shall, notwithstanding anything contained in the CPC 1908, be revisable in the same manner and to the same extent as the preliminary decree for sale or foreclosure passed against an agriculturist. 5. It is argued th ...
Allahabad High Court
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