Kolkata Court April 1961 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Karam Chand Thaper and Bros. (Private) Ltd. Vs. Mitra (K.K.) (Judge, I ...
Court: Kolkata
Decided on: Apr-06-1961
Reported in: (1962)IILLJ447Cal
D.N. Sinha, J.1. The facts in this case are shortly as follows. The petitioner is a private limited company. It has not got any standing orders within the meaning of that expression as used in Section 33(2) of the Industrial Disputes Act, 1947 (hereinafter called the Act), The petitioner had in its employment, the respondent 3, Ram Laut Ahir, as a peon employed at the petitioner's office at 9-A, Dalhousie Square East. On or about 24 October 1959, a Remington type writer machine was stolen from the said office. The petitioner lodged complaint with the police and respondent 3 Ahir was arrested, but subsequently released on ball. Five workmen of the petitioner, including Ahir against whom reports were lodged with the police, were suspended. It appers that Ahir at first admitted that on the nights of 24 and 25 October 1959 the door of the said office room leading to the terrace was open and that his cot was placed across the said doorway, whereupon he slept. He later on retracted his admis...
Nakuleshwar Mondal and ors. Vs. Union of India (Uoi) and anr.
Court: Kolkata
Decided on: Apr-05-1961
Reported in: AIR1962Cal248
1. The facts in this case are shortly as follows; The Estate Duty Act, which is a Central Act, being Act No. 34 of 1953 (hereinafter referred to as the 'Act') came into operation on the 6th October, 1953. It is an Act to provide for the levy and collection of an estate duty. Section 9(1) of the Act provides that property taken under a disposition made by the deceased purporting to operate as an immediate gift inter vivos, whether by way of transfer, delivery, declaration of trust, settlement upon persons in succession or otherwise, which shall not have been bone fide made, two years or more before the death of the deceased, shall be deemed to pass on the death. In the case of gifts made for public charitable purposes the period is six months instead of two years, but we are not concerned with that in this case. The petitioners are sons of Manindra Nath Mondal, since deceased. They are residents of Chandranagore, which was previously a French territory, but was ceded to India and has no...
Nakuleswar Mondal and Others Vs. Union of India and Another.
Court: Kolkata
Decided on: Apr-05-1961
Reported in: [1961]43ITR59(Cal)
DEEP NARAYAN SINGH J. - The facts in this case are shortly as follows : The Estate Duty Act, which is a central Act, being Act No. 34 of 1953 (hereinafter referred to as the 'Act'), came into operation on the October 6, 1953. It is an Act to provide for the levy and collection of an estate duty. Section 9(1) of the Act provides that property taken under a disposition made by the deceased, purporting to operate as an immediate gift inter vivos, whether by way of transfer, delivery, declaration of trust, settlement upon persons in succession, or otherwise, which shall not have been bona fide made, two years or more before the death of the deceased, shall be deemed to pass on the death. In the case of gifts made for public charitable purposes the period is six months instead of two years, but we are not concerned with that in this case. The petitioners are sons of Manindra Nath Mondal, since deceased. They are residents of Chandernagore which was previously a French territory, but was ced...
Humayun Properties Ltd. Vs. Commissioner of Income-tax, CalcuttA.
Court: Kolkata
Decided on: Apr-05-1961
Reported in: [1962]44ITR73(Cal)
MUKHARJI J. - This income-tax reference under section 66 (I) of the Income-tax Act raises the following question of law for decision :'Whether, on the facts and circumstances of the case, the sum of Rs. 2,17,182 claimed as an expenditure on renovation was allowable as a deduction in computing the business income of the assessee company ?'The facts briefly are as follows : The assessee company, Humayun Properties Ltd., carries on business of cinema exhibitors. Amongst other houses, it is the owner of the two well-known show houses in Calcutta, called the Light House and the New Empire. The accounting year ended on September 30, 1949. During that year of account the assessee incurred certain expenses which it called as 'renovation expenses'. Under the head 'New Empire renovation', the expenditure amounted to Rs. 91,994-10-9 and under the head 'Light House renovation', the expenditure amounted to Rs. 1,48,318. The Income-tax Officer allowed 10% of the claim as current repairs and disallow...
- ‹ Prev
- 1
- Next ›