Allahabad Court April 1936 Judgments
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Chamber of Commerce Vs. Commissioner of Income-tax
Court: Allahabad
Decided on: Apr-06-1936
Reported in: AIR1936All764; 166Ind.Cas.38
Collister, J.1. This is a case which has been stated by the Income-tax Commissioner under Section 66(2), Income-tax Act (11 of 1922). The assessee is the Chamber of Commerce at Hapur and the case relates to two assessment years 1932-33 and 1933-34. The assessee is a company limited by guarantee which was registered in 1923 under Section 26, Companies Act. The objects for which the assessee was incorporated, as set forth in its Memorandum and Articles of Association, are as follows:(1) To promote and protect the trade, commerce and manufactures of India, and in particular the trade, commerce and manufactures of Hapur and District Meerut. (2) To promote unity and friendliness amongst all merchants in general and dealers in grain in particular in respect of all subjects of common interest. (3) To establish just and equitable principles in trade and to form a code or codes of practice to simplify and facilitate transaction of business between merchants dealing in grain, cotton, cottonseed,...
Chamber of Commerce, Hapur Vs. Commissioner of Income-tax, United Prov ...
Court: Allahabad
Decided on: Apr-06-1936
Reported in: [1936]4ITR397(All)
COLLISTER, J. - This is a case which has been stated by the Income Tax Commissioner under Section 66(2) of the Indian Income Tax Act (XI of 1922). The assessee is the Chamber of Commerce at Hapur and the case relates to two assessment years, 1932-33 and 1933-34. The assessee is a company limited by guarantee which was registered in 1923 under Section 26 of the Indian Companies Act.The objects for which the assessee was incorporated, as set forth in its Memorandum and Articles of Association, are as follows :-(1) To promote and protect the trade, commerce and manufactures of India, and in particular the trade, commerce and manufactures of Hapur and district Meerut.(2) To promote unity and friendliness amongst all merchants in general and dealers in grain in particular in respect of all subjects of common interest.(3) To establish just and equitable principles in trade and to form a code or codes of practice to simplify and facilitate transaction of business between merchants dealing in ...
Banarsi Das and ors. Vs. Sumat Prasad and ors.
Court: Allahabad
Decided on: Apr-06-1936
Reported in: 164Ind.Cas.1047
1. This is a plaintiffs' appeal and arises out of a suit brought by them against the defendants-respondents for a declaration that Sumat Prasad, defendant No. 1, is not the lawfully adopted son of Lala Badri Das and of his widow Musammat Kampa Devi, defendant No. 2, and that he has no title to their estate described in the plaint, and that all declarations made in the deeds dated January 20, ,1929, do not affect the reversionary rights of the plaintiffs in the estate of Lala Badri Das. Banarsi Das, plaintiff No. 1, died during the pendency of the suit, and after his death his son Amba Prasad has been substituted in. his place. The relations of the parties will appear from the following genealogical tree : Pedigree Table No. I HARJAS RAI | ------------------------ | | Gulab Singh, died 1881 Mahar Singh = Musammat Beno = Musammat Jhammo Kuar (d 15-3-1909) (alive), | | -------------------- | -------------------------------------------------------------------- | | | | | Ganeshi Lal Banars...
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