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Showing 61 to 64 of 64 Records
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1960 (9) TMI 4 - SUPREME COURT
Whether the fact that Vijaylaxmi Cotton Mills was entitled to exemption from income-tax from the Cambay State by virtue of the covenant entered into by the Nawab of Cambay, entitles the present appellant to exemption from income-tax from the Government of India?
Whether after the accession of the Cambay State to the Dominion of India, somebody having a contractual right which could be enforced against the Cambay State was entitled to enforce it against the Government of India in the Indian courts?
Held that:- It is apparently in view of this state of things that no case of recognition by the Dominion of India or the Union of India of the right to exemption was made in the petition before the High Court. In our opinion the High Court rightly dismissed the petition. Appeal dismissed.
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1960 (9) TMI 3 - HIGH COURT OF JUDICATURE AT BOMBAY
Seizure - Reasonable belief ... ... ... ... ..... he most equitable order for costs in these circumstances would, in our opinion, be that so far as the costs in the trial Court are concerned, the appellants before us shall pay the costs of the respondents in so far as the second issue on the merits was concerned, but as regards the first question, in reference to the vires of Section 178A of the Act, the respondents shall pay the costs of the appellants. Both these costs will be taxed as on long cause scale. So far as the costs of this appeal are concerned, the appellants have failed on the only issue that they argued before us and therefore, according to the ordinary rule that the costs should follow the event, they shall pay the costs of the appeal to the respondents. These costs shall likewise be taxed on the ordinary scale. 21.Mr. Joshi on behalf of the appellants agrees that his clients will not call upon the respondents to return the gold, which is the subject matter of their petition, to them for one month from today.
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1960 (9) TMI 2 - HIGH COURT OF JUDICATURE AT BOMBAY
Natural justice - Cross-examination ... ... ... ... ..... hich were vitiated by violation of principles of natural justice. The resultant order in appeal also must accordingly be held to be nullity. 13.In this connection it should be recorded that there are admissions on relevant matters on records which go a long way to show that the findings made against the Petitioners in connection with the offence under clause (29) may be justifiable. If the order made on April 7, 1958 and confirmed in appeal was not a composite order and the sentence given in respect of offence under clause (29) of section 167 was separable from the sentence given in respect of the offences under clauses (36) and (39) of section 167 and no useful purpose can be served by discussing this question. 14.In the result the impugned orders must be quashed and set aside. In the result the rule is made absolute in terms of prayer (a) and the impugned orders dated April 7, 1958 and September 28, 1958 are quashed and set aside. Respondents to pay costs of this petition.
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1960 (9) TMI 1 - MADRAS HIGH COURT
Interest on borrowed capital - whether the whole of that payment towards interest was an allowable deduction under section 10(2)(iii)
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