Differ - Judgment Search Results

Welch Vs. Henry

Court: US Supreme Court

..... but it is insisted that disparities in the tax burdens which may result from the different rates and deductions infringe the constitutional immunity wisconsin income tax legislation has from the ..... even though constitutional the bare fact that the present tax is imposed at different rates and with different deductions from those applied to other types of income does not establish unconstitutionality .....

Jitendra Kumar Pal Vs. Debendra Chandra Saha and ors.

Court: Kolkata

Reported in: AIR1939Cal50

..... prokash the remaining 2 annas share in the year 1905 on different dates these three groups of proprietors created patnis in respect ..... could do so that contention was overruled mookerjee j first examined different sections of act 2 of 1859 and came to the ..... the unrecorded proprietors under the bengal act the matter would be different because there is an express statutory provision on the subject .....

Sadachi Ammal Vs. Rajathi Ammal and ors.

Court: Chennai

Reported in: AIR1940Mad315

..... for these considerations it nevertheless seems to me that the difference between two alleged wills especially if they have been executed ..... with the suggestion made as a possible explanation for the differences between the two wills defendant 1 would not directly make ..... on any material question i see no sufficient reason for differing from his conclusion i would therefore dismiss the appeals with .....

Purnananda Das Gupta and ors. Vs. Emperor

Court: Kolkata

Reported in: AIR1939Cal65

..... had been convicted in the previous trial they agreed with a different and distinct set of persons to wage war against the king ..... the purpose of a lengthy argument of this kind is the difference between the evidence of an approver and the evidence of the ..... of distinction is necessary or justifiable to my mind makes no difference at all for practical purposes because whether a witness is stigmatized .....

Attorney-general for the Isle of Man Vs. Emily Moore

Court: Privy Council

Reported in: AIR1938PC238

..... value at all a similar conclusion seems to follow from the difference in physical character which distinguishes shale from slate or stone it ..... slate their lordships on the whole case see no reason to differ from the finding of fact of deemster farrant based on a ..... any express decision see no reason as at present advised to differ from the judges of the courts below who have all rejected that .....

Commissioner of Income-tax, Bombay Presidency and Aden, Chunilal B. Me ...

Court: Privy Council

..... when in hyderabad the same profits would have arisen in a different place hyderabad so far therefore their lordships are in agreement ..... be regarded as dealings in goods or as dealings in differences the main contention however of the appellant is that the ..... subject to fewer refinements and in arrangement and language it differs greatly from the provisions with which the courts in this country .....

Charles Francis MartIn De Bueger Vs. J. Ballantyne and Co. Ltd.

Court: Privy Council

..... which the decisions in the courts of new zealand have exhibited differences of opinion the agreement was made in london on 2nd august ..... australia was payable not in sterling but in australian currency the difference in money value was very substantial so that to a practical ..... actual currency which was the essence of the case this practical difference was again emphasized in 1936 ac 497 2 where an .....

inland Revenue Commissioners Vs. British Salmson Aero Engines, Ltd.

Court: Kolkata

Reported in: [1939]7ITR245(Cal)

..... hand where the patentee undertakes himself not to exercise the invention that is something quite different he is restraining himself by a convenant or contract from exercising his monopoly rights and ..... that scheme they have deliberately as we must assume divided the payments into two categories differently described i make those observations in order to explain the reasons why in my opinion .....

Barnes (inspector of Taxes) Vs. Hutchinson.

Court: Kolkata

Reported in: [1939]7ITR124(Cal)

..... pays them direct to the shareholders nor can i see any difference between a preference shareholder and an ordinary shareholder the ordinary ..... dividends paid to english shareholders however they were so assessed in different capacities and the same result must have followed if the ..... with some elaboration but my reasons do not i think differ in substance from those which have been for more succinctly .....

Nawab Mirza Mohammad Kazim Ali Khan and Another Vs. Nawab Mirza Mohamm ...

Court: Privy Council

..... proper allocation of the debts as between properties to which different rules of descent apply the plaintiffs are not claiming to share ..... for debts is not divisible at all and descends upon different principles unknown to the mahomedan law hence the need to ask ..... marshalling equity in days when debts were of different priority and assets were of different classes ensured that the order in which the .....