Orissa Court November 1948 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.
Rahim Vs. Commissioner of Income-tax.
Court: Orissa
Decided on: Nov-23-1948
Reported in: AIR1949Ori60; [1949]17ITR256(Orissa)
NARASIMHAM, J. - The questions referred to us for opinion by the Income-tax Appellate Tribunal, Calcutta Branch, Patna, are as follows :-(1) Whether, in the circumstances of the case and on the findings of the Tribunal, the income, profits or gains in question or any part thereof accrued or arose within an Indian State and, if so, whether such income, profits or gains were received or deemed to have been received in or were brought into British India ?(2) Whether Section 42(3) of the Income-tax Act is applicable to the facts of the case The assessees headquarters is at Cuttack and he has been assessed to income-tax for the year 1943-44 in respect of his dealings in (a) nux vomica and (b) hides, horns, bones etc., which were gathered by him from several Orissa States and sold at several places in British India through his commission agents known as arhatias. The cash realised by these arhatias from the sales of the aforesaid products were all remitted to the head office at Cuttack. The ...
Udaypratap Singh Deo and ors. Vs. Krushna Padhano and anr.
Court: Orissa
Decided on: Nov-09-1948
Reported in: AIR1952Ori95
Ray, C.J.1. This is a plaintiffs' appeal for recovery of Mustajari rent to the extent of Rs. 3700 and odd in respect of a lease commencing on the 1st of July 1935 and ending on the 30th June 1936. The plaintiff, when he granted the lease, was a mortgagee. The lands appertained to an estate jn the district of Ganjam known as Sanokimedi Estate. Succession to this estate has been the subject of continuous and protracted litigation and which, if I can say so, has not yet been at its end. As the question of title to grant the lease has been raised by the tenants (respondents) who resisted the validity of the plaintiff's claim, certain facts, in relation to the succession of the estate and the litigation about that, have to be mentioned. The village, in respect of which Mustajari rent has been claimed admittedly lies within the ambits of that estate. One Braja Kishore was the admitted holder of this estate. He died in 1906. He was succeeded by a collateral agnate, by name, Purusottam who die...
- ‹ Prev
- Next ›