Court : Mumbai
Reported in : [1938]6ITR124(Bom)
..... old firm would have been entitled if the old firm were being assessed. he submitted that not with standing that the depreciation allowed by the sub-sec. (vi) of sec. 10(2) of the act is a depreciation of buildings, machines, plant or furniture which are the property of the assessee and that that allowance is to be a sum equivalent ..... submitted should be answered in the affirmative. i answer it accordingly.per rangnekar, j. - this is a reference made but the commissioner of income-tax, bombay, under sec. 66(2) of act xi of 1922. the facts are simple and not in dispute. it appears that there was a firm called the mazagaon dock, carrying on business in bombay as ..... by his order dated the 4th january 1937, exhibit c.thereupon the company applied to the commissioner requesting him to refer the matter to the court under sec. 66(2) of the act, and he has accordingly submitted with a statement of the case the following question of law :-'whether in the circumstances of the case, the income-tax .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All180
..... or immovable, is excluded from the operation of the gift or the endowment, the donee is not a universal donee. the creditor is entitled to the benefit of section 128, t.p. act against a person who is a universal donee and nothing short of a universal donee. if it turns out on the taking of evidence that the entire property belonging ..... small portion of the property has not been included in the gift but the bulk of the property has been donated, the donee is nevertheless a universal donee under section 128, t.p. act. in this view and having regard to the fact that a money decree had been claimed by the plaintiffs against the idols, as also against defendants 1 to ..... , that ram ghulam mal, on the date of the execution of the wakfnama and after, was possessed of considerable property which had not been made wakf of, that section 128, t.p. act, did not apply, that the hindu idols were not liable for the debts and had been wrongly impleaded and that the plaintiff's suits were bad for misjoinder of .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1939All593
..... of lords that they did not exercise a trade within the united kingdom within the meaning of schedule d, section 2, income-tax act, 1853, and were therefore not assessable to income-tax either under that schedule or under section 31, sub-section 2, finance (no. 2) act, 1915. that decision rested on the terms of the english statutes, and the basis of decision was that ..... the respondents did not exercise a trade within the united kingdom. there is no such expression as 'exercising a trade' in the indian income-tax act, as in schedule d, section 2 of the english .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1944All137
..... an appeal from such acquittal was totally prohibited. the right to appeal from an acquittal was first conferred on the local government by section 272, criminal p.c., (act 10 of 1872), but even in that section it was clearly provided that 'in no other ease shall there be an appeal from a judgment of acquittal passed in any criminal court ..... (b) on the appellate court did not apply. the facts of that case were as follows. a man was charged under two separate charges under section 60 (a), excise act, (1) for being in possession of illicit liquor and fermented wash and (2) for being found in possession of implements for manufacture of illicit liquor. the learned magistrate ..... , thus, admittedly given to the appellate and trial courts co-extensive powers so far as cases falling within sections 237 and 238 are concerned. let us now take section 236 which runs as follows:if a single act or series of acts is of such a nature that it is doubtful which of several offences the facts which can be proved .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1929All53; 113Ind.Cas.442
..... to that of the plaintiff. the question is whether in these circumstances the plaintiff's right to a decree for pre-emption was defeated under section 19 or section 20 of the act.20. the object of the act, as stated in the preamble, was to consolidate and amend the law relating to pre-emption. it is important, therefore, to bear in mind ..... cosharer before the decree by virtue of the gift to him.6. the defendant has appealed and on his behalf it has been contended that by virtue of section 20 of the act of 1922 a subsequent gift to him after the filing of the suit but before the decree defeated the plaintiff's right and the suit should have been ..... as inserted with the authority and assent of the legislature. that would be a good reason for differentiating between the marginal notes of that act and the marginal notes of an act of parliament. the marginal note to section 20 reads as follows:sale of property to pre-emptor or acquisition of right by the original purchaser prior to suit32. i may .....
Tag this Judgment!Court : Allahabad
Reported in : [1939]7ITR452(All)
..... they did not exercise a trade within the united kingdom within the meaning of schedule d of section 2 of the income-tax act, 1853 and were therefore, not assessable to income tax either under that schedule or under section 31, sub-section 2 of the finance (no. 2) act, 1915.that decision rested on the terms of the english statutes, and the basis of decision ..... was that the respondents did not exercise a trade within the united kingdom. there is no such expression as 'exercising a trade' in the indian income-tax act, as in schedule d of .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1948All106
..... this court in cri. misc. cases, nos. 437 and jagdam sahai v. emperor reported in : air1948all12 the prayer for certificate under section 205 must fail. the question of interpretation of the government of india act or of any order in council made thereunder not having been raised before this court, it cannot be said that there was any reasonable ..... to try the case in the ordinary way unless lie was specially directed to do so by the district magistrate.5. section 14a which was inserted by ordinance no. 12 of 1944 provided thata magistrate empowered to act under chap. 22, criminal p.c., may try any offence punishable under this ordinance in a summary way under the ..... imprisonment and of fine passed by the magistrate on moti lal was maintained by this court.3. a certificate is prayed for by the present application under section 205, government of india act, on the ground that the ordinancewas ultra vires of the ordinance-making power of the governor-general, he having no jurisdiction under .....
Tag this Judgment!Court : Chennai
Reported in : (1918)35MLJ27
..... filed cannot be supported on the ground on which he has decided it. i might state that even where in the same clause of the same sentence in section 14 of the limitation act the words ' other cause ' followed again by the express words ''of a like nature ' were inserted after the words ' defect of jurisdiction '', the courts ..... the ground that the district munsif acted with very material irregularity in allowing the petition under order 23, rule 1 in this case ..... ' as including cases where the suit failed for want of a prior notice under section 80 c.p.c. or where it was brought without proper leave of the court or without production of the collector's certificate required by section 6 of the pensions act. i think, however, that the judgment of the learned judge can be supported on .....
Tag this Judgment!Court : Chennai
Reported in : (1939)1MLJ209
..... that though a trustee may not make a profit out of the trust he may be allowed to do so by a provision in the instrument of trust. section 51 of the trusts act enacts the same rule and the use of the word 'may' is significant. it-connotes that the rule can be abrogated by the author of the trust permitting ..... the trustee to make a profit for himself. the true principle as enunciated by lord herschell and as laid down in section 51 of the indian trusts act was not kept in view in the cases which refused to recognise the trust on the ground that the trustee was allowed to make use of the trust ..... much profit as it could. but if the bank held the money as trust-money, it could not have lawfully used the money for its own benefit. section 51 of the indian trusts act prohibits a trustee from dealing with trust property for his own profit.8. according to this view, if the trustee is allowed to use the trust money for .....
Tag this Judgment!Court : Chennai
Reported in : (1917)33MLJ277
..... that the estate should be handed over to the widow was that she was the sole wife of the zamindar, a statement which was further admissible under section 32 of the indian evidence act as made by a person having special means of knowledge. in any case, these proceedings, he contended were clear evidence that gnanapurani's mother did ..... .2. the alienations questioned in the main suit were made by the court of wards whilst in superintendence of the estate purporting to act under the statutory powers given them by section 35 of the act. in 1899 the old court of wards regulation v of 1802 was amended by the insertion of a general chapter intended to enable ..... encumbered estates under its management and clear them from encumbrances, and in 1902 the eegulation was repealed by madras act 1 of 1902 which re-enacted the provisions of the act of 1899 and introduced other changes. section 35 of the act is in the following terms: 'the court may mortgage or sell the whole or any part of any property .....
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