British India - Judgment Search Results

Raleigh Investment Co., Ltd. Vs. Governor-general in Council.

Court: Kolkata

Reported in: [1943]11ITR393(Cal)

..... persons not resident in british india in respect of income which does not arise in british india dividends declared outside british india are debts arising outside british india if follows that the ..... company cannot be treated as resident in british india as the dividends .....

Wallace Bros. and Co. Ltd. Vs. Commissioner of Income Tax, Bombay.

Court: Mumbai

Reported in: AIR1944Bom1; [1943]11ITR559(Bom); (1943)45BOMLR929

..... respect of the accounting year the income of the assessee company arising in british india exceeded its income arising without british india 3 in order to understand the effect of section 4a of the ..... is no reference whatever to extra territorial legislation though the object of legislation must be british india but sub section 2 provides that without prejudice to the generality of the powers .....

Shib Nath Banerjee and ors. Vs. A.E. Porter and ors.

Court: Kolkata

Reported in: AIR1943Cal377

..... indian states and on the maintenance of peaceful conditions in tribal areas which border on british india depend the effective prosecution of this war and so those matters are connected with defence ..... legislation by ordinance and the legislation must be for the peace and good government of british india but whether the particular provisions which he chooses to enact would promote peace or good .....

Ryots of Garabandho and Other Villages Vs. Zemindar of Parlakimedi and ...

Court: Privy Council

..... transplanted to other parts of the king s dominions and operates within certain limits in british india the appellants are ryots of three villages included in the parlakimedi estate in the district ..... 1800 or to produce a conflux or confusion of the separate jurisdictions previously obtaining throughout british india they are not of opinion that it brought indians generally within the meaning of those .....

Ryots of Garabandho Vs. Zemindar of Parlakimedi

Court: Mumbai

Reported in: (1945)47BOMLR525

..... transplanted to other parts of the king s dominions and operates within certain limits in british india 3 the appellants are ryots of three villages included in the parlakimedi estate in the ..... 1800 or to produce a conflux or confusion of the separate jurisdictions previously obtaining throughout british india they are not of opinion that it brought indians generally within the meaning of those .....

Patiala State Bank, Appellant V. Commissioner of Income-tax, Bombay Pr ...

Court: Privy Council

..... or business and of all operations connected therewith all property occupied in british india and all goods owned in british india for the purposes thereof and all income arising in connection therewith be ..... said sums and of certain other small sums representing income of the bank received in british india in the year ending 31st march 1935 after allowing various permissible deductions in making .....

Govind Ram Tansukh Rai, in Re.

Court: Allahabad

Reported in: [1944]12ITR450(All)

..... deal with income profits and gains and sums of money having been brought into british india or remitted into british india similarly in question no 3 it is to be understood that the question ..... income profits and gains accruing or arising without british india to a person resident in british india shall if they are received in or brought into british india be deemed to have accrued or arisen in .....

Benoari Lal Sarma and ors. Vs. Emperor

Court: Kolkata

Reported in: AIR1943Cal285

..... 1 2 states that the ordinance applies to the whole of british india sub section 3 states that it shall come into force in ..... ordinance passed for purposes other than the peace and good government of british india would likewise be ultra vires mr ahmed on behalf of the ..... special criminal courts ordinance 1942 2 it extends to the whole of british india 3 it shall come into force in any province only if .....

Commissioner of Income-tax, Bombay Vs. Bombay Baroda and Central India ...

Court: Mumbai

Reported in: [1943]11ITR578(Bom)

..... was not in british india or b if its income arising in british india in that year exceeds its income arising without british india in that year ..... company is that its income arising in british india is less than the income arising outside british india and that depends on whether this sum ..... of the company it may be said to arise out of british india but when one looks at the contract under which the .....

Sardar Sarjerao Appajirao Shitole Vs. Government of Province of Bombay ...

Court: Mumbai

Reported in: AIR1943Bom427

..... will apply only to disputes relating to boundaries wholly situated in british india 7 but in our view this is not the end of ..... land in dispute is ultimately a question of the sovereignty of british india or of the kolhapur state with respect to that land on ..... sought assistance from the attorney general and asked him whether the british government claimed this particular place as part of the territorial .....