Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Year: 1949 Page 14 of about 527 results (0.109 seconds)

Phaltan Sugar Works Ltd. Vs. Commissioner of Income-tax, Phaltan State ...

Court : Mumbai

Reported in : [1949]17ITR499(Bom)

..... be recovered from the assessee company itself. now, in this case the income-tax officer had acted under section 18(3a) and section 18(3c). section 18(3a) casts an obligation upon any person responsible for paying to a personal not resident in british india any interest not being 'interest ..... to take the agreement between the state and the assessee company into consideration, the income-tax officer was fully competent to make the necessary order under section 23a of the act.with regard to the second question, sir jamshedji contends that the shareholders are not liable to pay any dividend and therefore such a dividend cannot ..... part of these profits by the way of dividends to its shareholders who were three in number. thereupon the income-tax officer took action under section 23a(1) of the act and ordered that all the assessable profits of the company should be deemed to have been distributed amongst the shareholders of the company. after the .....

K.M. Oosman and Company Alias K.M. Khadir Brothers by Managing Proprie ...

Court : Chennai

Reported in : (1949)2MLJ84

..... concerned in the goods to which the mark has been affixed. the same principle has been accepted and applied in another decision by fry lord justice in edwards v. dennis (1884) 30 ch.d. 454. the learned lord observes:no trade-mark can be assigned except in connection with the goodwill of the business in which it has been used, which ..... h.l. 129. in proctor v. bennis (1887) 36 ch. d. 740 lord justice cotton observed:it is necessary that the person who alleges this lying-by should have been acting in ignorance of the title of the other man, and that the other man should have known that ignorance and not mentioned his own title. and at page 761 lord .....

Ghulam Bhik Vs. Rustom Ali and ors.

Court : Punjab and Haryana

Reported in : AIR1949P& H354

..... years. the contention raised in the court of appeal was that money borrowed for the marriage expenses of rustam ali ought to have been held for necessity. now section 5, child marriage restraint act, xix [19] of 1929, provides:whoever performs, conducts or directs any child marriage shall be punishable with simple imprisonment which may extend to one month, or ..... , or with both, unless he proves that he had reason to believe that the marriage was not a child marriage.for the purpose of this act 'child' is defined in section 2 of the act which enacts:'child' means a person who if a male is under eighteen years of age and if a female is under fourteen years of age ..... the vendor for the marriage expenses of rustam ali, a child of 12 or 13 years of age, was advanced for the performance of an act which constitutes an offence under sections 3 and 5, child marriage restraint act, xix [19] of 1929. obviously this sum. was not a sum covered by valid necessity under the rule of custom.9. finding, .....

Digambarrao Hanmantrao Deshpande Vs. Rangrao Raghunathrao Desai

Court : Mumbai

Reported in : AIR1949Bom367; (1949)51BOMLR623

..... based upon the consideration of the hardship to the individual and also upon the larger consideration of public policy. the doctrine of lis pendens enacted in section 52 of the transfer of property act is, i think, based upon expediency, that is, upon the consideration of hardship that may be caused to a party by the opposite party ..... 1(5, 1942, by the learned joint first class subordinate judge holding that there was no legal objection why he should not treat the application as one under section 47 of the civil procedure code and further holding that the application was within time as it had been filed within three years from the date of dispossession. the application ..... transferring the property pending the suit so as to defeat the right of the first party. the principles underlying these sections have been stated in the leading .....

Rajmal Paharchand Vs. Commissioner of Income-tax.

Court : Punjab and Haryana

Reported in : [1950]18ITR1(P& H)

..... legally amount to a partition of the joint hindu family property amongst the various members or groups of members in definite portions within the terms of section 25a, sub-section (1), of the act. as already mentioned, counsel cited sher singh nathu ram v. commissioner of income-tax, punjab,biradhmal lodha v. commissioner of income-tax, commissioner ..... portions legally amounts to a partition of the joint family property amongst the various members or groups of members in definite portions within the terms of sections (1), of the act ?'the facts so far as material are that the applicant were assessed as hindu undivided family during the year preceding 1943-44. in the ..... counsel for the assessee, contends that though a mere reference to arbitration does not amount to a partition of the joint family property within section 25a(1) of the income-tax act, 1922, a reference to arbitration with a view to have the joint family property partitioned in definite portions legally amounts to a partition of .....

K. Perumal Mudaliar Vs. Province of Madras, Represented by the Directo ...

Court : Chennai

Reported in : AIR1950Mad194

..... next decision cited by the learned counsel is reported in krishnaji nilkant v. secretary of state : air1937bom449 . that decision also construes and expresses the scope of section 30, government of india act. the learned judges accepted and followed the decision reported in municipal corporation, bombay v. secretary of state, 58 bom. 660 : a. i. r. 1934 ..... multiply cases except to cite a decision of this court reported in sankara mining syndicate ltd., nellore v. secry. of state : air1938mad749 in considering section 30(2), government of india act, leach c. j. observed at p. 147 :'with regard to the contention that a valid contract had been entered into by the local ..... j.1. the only point that arises in this appeal is whether the suit contract is valid, and whether it complies with the provisions of section 175, government of india act, 1935.2. the defendant is merchant carrying on business in coimbatore. the government required groundnut oil for use in the government oil factory at calicut .....

Labh Singh Vs. Sarjit Singh and anr.

Court : Punjab and Haryana

Reported in : AIR1949P& H401

..... there and a wajib-ul-arz being a part of the record of rights any statement contained therein will ordinarily carry a presumption of correctness as provided in section 44, punjab land revenue act. the presumption, however, is indisputably a rebuttable one and its strength must vary according to the circumstances in which the statement purports to have been made, the presumption ..... or group of families concerned and not merely that it has been followed in just a number of cases. in atar singh v. nihal singh and ors. 125 p.r.1884 there were 20 instances of chundawand succession against 12 instances of pagwand succession, but the chief court bench declined to hold the ohundawand rule to have been proved to apply .....

National Carbide Corp. Vs. Commissioner

Court : US Supreme Court

..... of and dealings in property, interest, rent, dividends, and gains, profits, and income derived from any source whatever, unless exempt from tax by law. ( see sections 22(b) and 116.) in general, income is the gain derived from capital, from labor, or from both combined, provided it be understood to include profit gained ..... stockholders, since they received the payments only because they held its stock. [ footnote 19 ] art. 22(a)-1 of treasury regulations 101, promulgated under the revenue act of 1938, provides: "art. 22(a)-1. what included in gross income. -- gross income includes in general compensation for personal and professional services, business income, ..... stockholders are "dummies" in the sense that their policies and day-to-day activities are determined not as decisions of the corporation, but by their owners acting individually. we can see no significance, therefore, in findings of fact such as, "the airco board held regular meetings and exercised complete control over airco .....

Krulewitch Vs. United States

Court : US Supreme Court

..... judicial code, as then in effect and as in effect at the time of the trial of the instant case and of the entry of the judgment below, provided: "sec. 269. . . . on the hearing of any appeal, certiorari, writ of error, or motion for a new trial, in any case, civil or criminal, the ..... 1201, conspiracy to transport kidnaped person in interstate commerce; 2314, conspiracy to transport stolen property and counterfeiting instruments in interstate commerce; 1951, conspiracy to violate anti-racketeering act; 2192, conspiracy to incite mutiny on shipboard; 2271, conspiracy to cast away vessel. 22 u.s.c. 234, conspiracy to injure property of foreign government. 31 ..... to prosecute laborers for combining to raise their wages and formed the basis for abuse of the labor injunction. [ footnote 2/17 ] the national labor relations act found it necessary to provide that concerted labor activities otherwise lawful were not rendered unlawful by mere concert. [ footnote 2/18 ] but in other fields, concert .....

K. Perumal Mudaliar Vs. the Province of Madras, Represented by the Dir ...

Court : Chennai

Reported in : (1949)2MLJ156

..... decision cited by the learned counsel is reported in krishnaji nilkant v. secretary of state : air1937bom449 that decision also construes and expresses the scope of section go of the government of india act. the learned judges accepted and followed the decision reported in municipal corporation, bombay v. secretary of state for india i.l.r (1932) bom ..... j.1. the only point that arises in this appeal is whether the suit contract is valid, and whether it complies with the provisions of section 175 of the government of india act, 1935.2. the defendant is a merchant carrying on business in coimbatore. the government required groundnut oil for use in the government oil factory ..... a decision of this court reported in sankara mining sandicate, ltd., nellore v. secretary of state for india in council : air1938mad749 in considering section 30 (2) of the government of india act, leach, c.j., observed at page 147:with regard to the contention that a valid contract had been entered into by the local .....