| Case Laws |
|
Home  Case Index All Cases Income Tax Section Wise 1954 1954 (6) This
|
|
Advanced Search Options
Case Laws
Showing 1 to 10 of 10 Records
-
1954 (6) TMI 16
... ... ... ... ..... ury were performing their duties as imposed by the legislature, then there is a complete immunity of the supreme power (now the Sovereign Indian Republic) for tortious acts committed by them during the course of their duties. I am in absolute agreement with my learned brother that the treasury cannot be regarded as a bank, and the tortious acts cannot be deemed to have been committed by the ministerial officers while they were discharging any commercial business on behalf of the Government. What has been done can in no sen....... + More
-
1954 (6) TMI 15
... ... ... ... ..... tion under that provision. o p /o p This conclusion receives full support from a comparison of the provisions of Article 300 and the second proviso to Article 361 of the Constitution with the provisions relating to the immunity of the President, or the Governor or the Rajpramukh of a State for official acts in an action in a Court. As the Government, like any other corporation, is incapable of acting for itself and has necessarily to act through its servants, the only action for disobedience of an order of injunction which....... + More
-
1954 (6) TMI 14
... ... ... ... ..... ee, I do not deem it necessary to deal with or decide it at this stage of the case. For the reason stated above, our answer to the question referred to us is that the assessee's profits and gains earned in the calendar year 1948 were assessable for 2006 (1949-50) at the rates in vogue according to the Patiala Income-tax Act, 2001, read with Section 3 of the Patiala and East Punjab States Union Administration Ordinance (No. 1 of 2005), as repealed and re-enacted in Section 3 of the Patiala and East Punjab States Union G....... + More
-
1954 (6) TMI 13
... ... ... ... ..... in no way conclusive on the question whether it is a proper deduction in assessing profits liable to tax. This was very clearly pointed out by Warrington L.J. in Inland Revenue Commissioners v. Alexander von Glehn Co. Ltd. 1920 2 K.B. 553, 567. There does not appear to me to be any difficulty in ascertaining the principles to be applied here as illustrated in the decided cases, nor do I think there is much difficulty in applying these principles to this case. The judges of the majority of the Court of Appeal were, I think,....... + More
-
1954 (6) TMI 12
... ... ... ... ..... ll sawar logs to Wimco. There was neither an express nor an implied con- tract each time goods were railed. (2) The contract was not for delivery of specific goods but of unascertained or future goods by description. (3) The property in the goods did not pass to the buyer by the delivery to the railway for carriage. It passed at Ambernath where the goods were appropriated by the buyer to the contract with the assent of the seller. (4) The word goods in the definition of sale in the Sales Tax Act must be interpreted accordi....... + More
-
1954 (6) TMI 11
... ... ... ... ..... properties or combinations, whether by hand labour or by machinery . This definition has been quoted in the Law Lexicon of British India by Aiyar, page 785, and represents the gist of the, term correctly. Similar meaning attaches to the term produce . 5.. It appears that logs or rafters into which the trees were shaped by the non-applicant had a definite commercial value. Without any work of art the trees were liable to be sold only as raw material, whether as fuel or timber, and would have naturally fetched a low price. A....... + More
-
1954 (6) TMI 10
... ... ... ... ..... elf unable to agree. I am not only aware of the extent of the binding nature of the Division Bench decision but have also very great respect for it and for the opinion of my learned brother. Had it been, however, necessary to depend on the exception for the decision of this case a reference to a bigger Bench would have been necessary. But the question of law arises in this case independently of the exception and I am placing my doubts on record to avoid the impression that I hold the same view. (1) 1953 4 S.T.C. 327 1953 N....... + More
-
1954 (6) TMI 9
... ... ... ... ..... es Tax Act, 1125, postulates the following propositions (i) A dealer cannot make an illegal collection, (ii) Any lawful collection by him should ultimately go to the Government, (iii) He cannot escape his liability to tax on the ground he has not collected, (iv) Even where he has not collected unless he can be said to have waived his right, his right to collect from the customer cannot be questioned, (v) If he has made illegal or excess collection from a customer the latter s right to a refund of it cannot be denied, (vi) ....... + More
-
1954 (6) TMI 8
... ... ... ... ..... n (2). It is, therefore, clear that according to law, as it now stands, the petitioner company comes within the definition of the word dealer and it cannot therefore be said that notices issued to it under Sections 11 and 14 of the Act are ultra vires or without jurisdiction. The Amending Act, it cannot be denied, is a valid Act because the State Legislature can, under the provisions of Article 286(1) of the Constitution read with the Explanation, make provision for the levy of tax on sales where the goods are sold or deli....... + More
-
1954 (6) TMI 7
Winding up – Suits stayed on winding-up order ... ... ... ... ..... ided by the statute under which the Income-tax Officer has acted. The rights and liabilities of a company in liquidation are neither more nor less than those of any other assessee and though the law for the purposes of winding up places its affairs under the special supervision of the liquidation Judge, assessment of the company to income-tax is neither the function of the Judge nor of the liquidator but that of the Income-tax Officer whose powers for determining the liability....... + More
|
| |
