Court : Chennai
Decided on : Dec-08-1949
Reported in : AIR1951Mad361; [1950]18ITR423(Mad)
..... british india. from the facts stated above, he inferred that there was business connection of the company in british india within the meaning of section 42 (1) of the act and applying section 42 (3) he arrived at the profits which were reasonably attributable to the operations carried out in british india.7. the assessee appealed to ..... . the agreement was construed to be a licence and not a sale and that the relationship brought about by the agreement was connection of business within section 42 (1) of the act. beaumont c. j. in cotisidering the meaning of the expression 'through or from any business connection' observed that it connotes some element of continuity ..... the factory in the united provinces. the existence of tbe factory and a branch at calcutta certainly constitute a business connection. the case was decided under section 83 (1), income-tax act, 1918, where also the same expression occurs. in commissioner of income-tax burma v. messrs steel brothers and co. ltd., 3 rang. 614, .....
Tag this Judgment!Court : Chennai
Decided on : Oct-12-1949
Reported in : AIR1950Mad410
..... of this nature in mrs. evelyn popaly v. official assignee, madras, : air1936bom321 , and held that the proviso was not a bar, as sub-section (5) of section 36 of the act related only to property admittedly belonging to the insolvent and not to property, the ownership of which was in dispute, and that therefore the matter was ..... shows that the parties did not agree for trial of the dispute in the insolvency jurisdiction which must necessarily refer to a trial winder section 7, as under section 36 of the act even by agreement of parties an adjudication of a disputed claim is not possible two questions were raised before the full bench. one was ..... the pull bench in official assignee, madras v. narasimha mudaliar : air1929mad705 , that the present applications do not he the respondent having been examined under section 36, presidency towns insolvency act and that suits must be filed. this objection seems to me to be based on a misunderstanding of the observations in the case referred to. when .....
Tag this Judgment!Court : Chennai
Decided on : Dec-09-1949
Reported in : AIR1950Mad781; [1950]18ITR320(Mad)
..... the income-tax officer having taken action within the period of four years of the end of that year, the assessment on the firm was justified under section 34, income-tax act. we do not think there is any room whatever for the argument advanced on behalf of the assessee that there has been no honest exercise of the ..... the profits of the partnership business carried on in ceylon. in the assessment year 1942-43 the firm was sought to be assessed as a resident under section 34 of the act on the ground that its income had escaped assessment for the previous assessment year 1941-42. it is contend-ed by the learned advocate for the assessee ..... talipatigala estate could be held to be controlled and managed in british india and is therefore resident and ordinarily resident in british india under section 4a,indian income-tax act? (2) whether the proceedings under section 34 could be initiated against a firm which was not assessed previously when one of the partners of the firm had been individually .....
Tag this Judgment!Court : Kolkata
Decided on : May-12-1949
Reported in : AIR1950Cal20,54CWN149
..... for a considerable time. this criticism of babu ram roy's case, (8 c. w. n. 464) inclines us to put a narrow construction upon the words of section 4 (3), ben. ten. act, and to hold that a person will be an under-raiyat only if he holds under a raiyat at the inception of his lease. the interpretation sought to ..... an under-raiyat with a right of occupancy. this entry was challenged by the plaintiff as wrong. the plaintiff further alleged that he served a notice to quit under section 106, t. p. act, on 21st jaistha 1342, by registered post and the defendant accepted the same with the result that the tenancy was determined with effect from 1st sravan 1342.3 ..... for ejectment of the defendant from cadastral survey plot no. 633 of khatian 587 mouza garulia on termination of the defendant's tenancy by a notice to quit under section 106, t. p. act. the court of appeal below dismissed the suit and hence this appeal is by the plaintiff.2. the plaintiff's case is that he took a lease of .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-05-1949
Reported in : AIR1950Cal201
..... the learned munsif both on law and on fact. he contends further that no notice was served upon the assessee as is required by the provisions of section 133 of the aforesaid act as extended to howrah.6. i shall first deal with the question whether the municipality is debarred from assessing an area as a bustee until there is ..... the rates claimed and that as there has been no such decision by the municipality of howrah, the claim is not sustainable. for this purpose he relies upon section 4, calcutta municipal act as extended to howrah.4. learned advocate appearing in support of the rule contends that the learned munsif has erred in law in coming to his conclusion upon ..... two grounds. first he says, that upon the evidence before him he is satisfied that the area is not a bustee within the meaning of section 3 (10) read with section 3 (36), calcutta municipal act, as extended to howrah. his second ground is that the municipality of howrah was bound to decide whether the area was a bustee or not .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-24-1949
Reported in : 1949CriLJ834
..... with section 302 of the code ..... b. 19 (c), arms act cr in the alternative under section 114, penal code read with section 19(c), arms act,, under section 19 (f), arum act, under section 5, explosive substances act cr in the alternative under section 5, explosive substances act read with section 6 of the act, under section 4(b), explosive substances act read with section 6 of the act, under b. 6, explosive sub-stances act read with section 6 of the act, under section 115, penal code read .....
Tag this Judgment!Court : Chennai
Decided on : Oct-10-1949
Reported in : AIR1950Mad243
..... , king-emperor v. benoari lal sarma .'the second objection has attracted more support, but is, in their lordships' opinion, equally unfounded. it is undoubtedly true that the governor-general acting under section 72 of schedule 9 must himself discharge the duty of legislation there cast on him, and cannot transfer it to other authorities. but the governor-general has not delegated his ..... legislative power which might be justified by the decisions of the judicial committee in empress v. burah, 4 cal 172: 5 i. a. 178 p. c., hodge v. the queen, (1884) 9 a. c. 117: 53 l.j. p. c. 1 and powell v. apollo candle co., (1885) 10 a. c. 282 : 54 l. j. p. c. 7. the test laid ..... be found in the case of the queen v. burah, 4 cal. 172 : 3 a. c. 889: 5 i. a. 178, lately before this board.'in hodge v. the queen, (1884) 9 a. c. 117 : 53 l.j. p. c. 1, the power of a local legislature to entrust to a board of commissioners under the liquor license .....
Tag this Judgment!Court : Chennai
Decided on : Sep-16-1949
Reported in : AIR1950Mad276
..... the ground that it is not pressed. reliance was also placed by the learned counsel for the respondent on the authority of ex-parte poulton and son; in re copyright acts, (1884) 53 l. j. q b. 320: 32 w. r. 648, in support of his contention that his client may well be regarded as a person aggrieved. i am ..... months of an order of the district collector dismissing as with-drawn an appeal preferred by the respondent before me against an order of the collector acting under section 44 b, madras hindu religious endowments act holding that the inam in question consisted only of the melwaram, the respondent filed the suit out of which this second appeal arises for a ..... said to have decided the appeal, as these two words 'aggrieved' and 'decided' used in the proviso to sub-clause (ii) |of clause (d) to sub-section (2) of section 44-b of the act ought to be understood. says the learned counsel, the plaintiff chose not to press the appeal to the district collector which did not therefore go to a .....
Tag this Judgment!Court : Allahabad
Decided on : May-25-1949
Reported in : AIR1950All5
..... of ganesh dutt and tripathi who were not on good terms with wiladat husain. 6. the other point raised by the learned counsel is that under section 6, prevention of corruption act (ii [2] of 1947) the sanction of the authority competent to remove the applicant was necessary before the court could take cognizance of an offence ..... officers like the accused. i find it difficult to accept this argument. section 6, prevention of corruption act is as follows:'no court shall take cognizance of an offence punishable under section 161 or section 165, penal code or under sub-section (2) of section 5 of this act, alleged to have been committed by a public servant, except with the ..... public servant when he is dealing with a man resident of another outpost. both maqbooluddin and yar mohammad were police officers and were acting as such and they were, there, fore, clearly guilty under section 161, penal code.4. the other point is that the sentence is severe. i do not consider that a constable, who goes .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-12-1949
Reported in : AIR1950Bom127; (1949)51BOMLR1020
..... the proceedings.2. such a question has not arisen for determination either in england or in india for the simple reason that both under section 4, english arbitration act, and under section 19, arbitration act of 1899, a step in the proceedings taken 'at any time after appearance' disqualifies the defendant from applying for stay, with the result ..... may say so with respect, these observations, so far as they go, are unexceptionable; but they do not obviously cover some acts which unquestionably are steps in the proceedings. for example, the section itself, when it refers to 'before filing a written statement or taking any other steps in the proceedings', clearly indicates that filing ..... that it prevented the defendant from applying for a stay of the suit. section 34, arbitration act of 1940, which takes the place of section 19 of the act of 1899, omits the words 'at any time after appearance' and the relevant words of the section now are:'any party to such legal proceedings may, at any time .....
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