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Home Bare Acts Phrase: dis proportionality Year: 1922 Page 1 of about 2 results (0.009 seconds)Sign-up to get more results
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Start Free TrialIncome Tax Act, 1922 Complete Act
State: Central
Year: 1922
.....that year, be deemed to be the allowance for that year, and so on for succeeding years; and (c) the aggregate of all such allowances made under this Act or any Act repealed hereby, or under the Indian Income-tax Act, 1886, shall, in no case, exceed the original cost to the assessee of the buildings, machinery, plant, or furniture, as the case may be; (vii) in respect of any machinery or plant which, in consequence of its having become obsolete, has been sold or discarded, the difference between the original cost to the assessee of the machinery or plant as reduced by the aggregate of the allowances made in respect of depreciation under clause (vi), or any Act repealed hereby, or the Indian Income-tax Act, 1886, and the amount, for which the machinery or plant is actually sold, or its scrap value; (viii) any sums paid on account of land-revenue, local rates or municipal taxes in respect of such part of the premises as is used for the purposes of the business; (ix) any expenditure (not being in the nature of capital expenditure) incurred solely for the purpose of earning such profits or gains. (3) In sub-section (2), the word "paid" means actually paid or incurred according to the.....
List Judgments citing this sectionIndian Emigration Act, 1922 Complete Act
State: Central
Year: 1922
.....proceeding abroad by air. Skilled and even unskilled workers sometimes depart by air for employment abroad to circumvent the provisions of the Act. 3.Section 22of the Act provides that nothing in Chapter IV of the Act shall apply in any case in which a person engages another to accompany him out of India as personal domestic servant. It is felt that protection envisaged to be given to emigrants under this' Chapter should be extended even to domestic servants accompanying their employers. 4. The punishments provided inspections 25to30of the Act for offences under the Act are not sufficient 'to deter the emigrants or the touts from committing the offence. Also there is no provision In the Act prescribing a minimum punishment. ___ 5. There Is also no provision for the confiscation of vessels or country crafts used In the commission of offences of illicit emigration. 6.Section 31of the Act provides that the provisions of the Act shall not apply to the departure out of India of "any person who is not of Indian parentage" The expression "of Indian parentage" has not been clearly defined. The intention has always been to safeguard the interests of citizens of India. 7. It has,.....
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