Judgment Search Results Home > Cases Phrase: finance act 2007 section 132 amendment of section 37 Court: privy council Page 7 of about 191 results (0.028 seconds)

Raja of Venkatagiri Vs. Krishnayya Rao

Court : Mumbai

Reported in : (1948)50BOMLR517

..... the respondent, there was no 'consideration' in law for the promissory note as the respondent had not brought himself either under section 2, clause (d), or under section 25, sub-section (2), of the indian contract act. in his view, the advances made by the maharajah and his successors were not made at 'the desire' of the ..... the appellant and his predecessors is only consistent with the view that they must have felt that there was an obligation binding on the venkatagiri family to finance the gollaprole litigation from the beginning to its end. indeed, the conduct of the appellant and his predecessors form an illuminating commentary of the binding nature ..... liable for repayment. the respondent's natural father gave his consent to the adoption of the respondent by ramayamma only because raja gopala krishna had agreed to finance the litigation, if ramayamma failed to do so. therefore raja gopala krishna was under an obligation to provide the necessary money when called upon. in agreement .....

In Re: Specific Relief Act, 1877

Court : Mumbai

Reported in : AIR1921Bom452; (1921)ILR45Bom1064

..... terms which became necessary owing to the businesses which were excepted being entered in a schedule instead of in the body of the act.' the last paragraph of section 39 of the english finance act made it clear that certain businesses were included in the term 'all trades and businesses' and did not come within any of the ..... . now the proviso which comes after no. 3 in schedule i is obviously taken from section 39, chapter 89, of the english finance act (no. 2) of 1915. that section provided that the trades and businesses to which that part of the act applied were all trades or businesses (whether continuously carried on or not) of any description ..... reference is unnecessary.3. the collector and the chief revenue-authority decided that the petitioners were liable to be assessed under the excess profits duty act, as under section 8 the act was applied to every business other than the business specified in schedule i. the petitioners contend that they come within one of the exceptions in .....

Commissioner of Income-tax, Mysore Vs. Imperial Tobacco Co. of India L ...

Court : Karnataka

Reported in : AIR1950Kant1; [1956]26CompCas121(Kar)

..... not only the kinds of things specifically described as being included in the term 'business' but also the kinds of things which are specifically mentioned in section 3, english finance act, viz., 'through or from any branch, factories, agency, receivership or management.' it was held that profits made by a company outside india on ..... premiums of participating policies collected and sent by its branch in india, by investment outside india are profits liable to tax in india by virtue of sections 3, 4 and 42 of the act ..... to be construed as constituting a partnership. the court held that the relationship was in the nature of licence and that there was 'business connection' under section 42 of the act. hira mills ltd. cawnpur v. income-tax officer, cawnpur : [1946]14itr417(all) relied upon in support of the contention to the contrary is .....

Sri Gadadhar Ramanuj Das and ors. Vs. the Province of Orissa and anr.

Court : Orissa

Reported in : AIR1950Ori47

..... dairy products sales adjustment committee v. crystal dairy ltd., 1933 a c. 168: (102 l. j. p. c. 17) and reference under the government of ireland act, 1920 and section 3, finance act, (northern ireland, 1934, 1936 a. c. 352. these cases while no doubt showing that compulsion is an essential feature of taxation, do not show that it is ..... his contributions is in fact taxation it is not necessary finally to decide.'23. mr. basu then relied on in re a reference under the government of ireland act, 1930 and section 3, finance act (northern ireland) 1934, (1936) a. c. 352. but that decision is of no help in deciding the main question in she present case. there ..... of a commissioner and his staff vested with large supervisory and administrative powers there should be finance it is not the essence of the scheme that the finance should be raised in the particular way. section 8, sub-section (2) of the act provides that the commissioner shall receive out of the funds of the endowments such salary as .....

Raja of Venkatagiri Vs. Sri Krishnayya Rao Bahadur, Zamindar

Court : Privy Council

..... . the question was considered by the court in the light of s. 2, cl. (d) and s. 25 sub - s. (2), contract act, (act 9 [ix] of 1872.) [4] section 2, cl. (d), contract act, in so far as it is material is as follows : "when at the desire of the promisor the promisee or any other person has done or ..... conduct of the appellant and his predecessors is only consistent with the view that they must have felt that there was an obligation binding on the venkatagiri family to finance the gollaprole litigation from the beginning to its end. indeed, the conduct of the appellant and his predecessors form an illuminating commentary on the binding nature of the ..... make him liable for repayment. the respondent's natural father gave his consent to the adoption of the respondent by ramayamma only because raja gopala krishna had agreed to finance the litigation, if ramayamma failed to do so. therefore raja gopala krishna was under an obligation to provide the necessary money when called upon. in agreement with the .....

Re Rogers Pyatt Shellac and Co. Vs. Secretary of State for India

Court : Kolkata

Reported in : (1925)ILR52Cal1

..... or not, shall be chargeable in the name of any factor, agent, or receiver having the receipts of any profits or gains arising as herein mentioned by section 31, sub-section (2) of the finance act (no. 2) of 1915: 'a non-resident person shall be chargeable in respect of any profits or gains arising whether directly or indirectly, through or ..... the profits arose from the exercise of trade within the united kingdom was the same as that decided in the other two cases cited above. but the provisions of section 31 sub-section (2) of the finance act (no. 2) of 1915 (5 & 6 geo. v. c. 87) were also considered in smidth & co. v. greenwood [1920] 3 k. b. ..... there can be no doubt as to the plain meaning of the words used in section 3(7), and english decisions based on section 31 (2) of the english finance act 2 of 1915 can have no application in the interpretation of that section. the section in the english act provides that 'a non-resident' person shall be chargeable in respect of any profits .....

Rogers Pratt Shellac Company Vs. Secretary of State

Court : Kolkata

Reported in : AIR1925Cal34

..... or not, shall be chageable in the name of any factor, agent or receiver having the receipts of any profits or gains arising as herein mentioned.62. by section 31, sub-section 2 of the finance act (no. 2) of 1915: 'a non-resident person shall be chargeable in respect of any profits or gains arising, whether directly or indirectly, through or from ..... the profits arose from the exercise of trade within the united kingdom was the same as that decided in the other two cases cited above. but the provisions of section 31, sub-section 2 of the finance act (no. 2) of 1915, (5 and 6 geo. vic. 89) were also considered in smidth & co. v. greenwood (1920) 3 k.b. 275. ..... co. v. greenwood (1921) 3 k.b. 583 the duties mentioned in section 31 (of the english finance act, 1915) are the duties charged under son. d (of the income tax act of 1842) and sub-section (2) of section 31 does nothing more than extend the method provided by section 41 of carrying out the charge imposed by schedule d, and 'it would be .....

Rogers Pratt Shellac Co. Vs. Secretary of State for India in Council

Court : Kolkata

Reported in : 83Ind.Cas.273

..... profits arose from the exercise of trade within the united kingdom was the same as that decided in the other two cases cited above. but the provisions of section 31, sub-section 2 of the finance act (no. 2) of 1915 (5 and 6 geo v, c. 89) were also considered in smidth & co. v. greenwood (1920) 3 k.b. 275 : 89 ..... ' not, shall be chargeable, in the name of any factor, agent or receiver having the; receipts of any profits or gains arising' as herein mentioned. by section 31, subsection 2 of the finance act (no. 2) of. 1915. 'a non-resident person shall be chargeable in respect of any profits origains arising,. whether directly or indirectly, through or from any ..... at p. 591 : 37 t.l.r. 949 the duties mentioned in section 31 ( of the english finance act (1915) are the duties charged under schedule d (of the income tax act of 1842) and sub-section (1) of section 31 does nothing more than extend the method provided by section 41 of carrying out the charge imposed by schedule d, and 'it would be .....

Govind Ram and anr. Vs. Major A.U. John

Court : Allahabad

Reported in : AIR1939All668

..... with the names and addresses of the heirs of mr. g.a. john.6. we are satisfied that in granting the injunction the learned special judge has mot acted consonantly with the spirit of section 151, civil p.c. in restraining, in the circumstances, the plaintiffs from doing something which the mortgagors major a.u. john and mr. g.a. john ..... than the high court of judicature at bombay was inserted. we may take it that the applicants would never have agreed to the terms of the hypothecation bond and the finance agreement had not this clause been inserted. when the mortgagors had defaulted and when thereupon the mortgagees filed a suit in the bombay high court the mortgagors proceeded to do ..... with major a.u. john and mr. g.a. john who are owners of certain mills at agra. this contract took the form of a mortgage deed and a finance agreement both of which were executed on the same day. under the mortgage deed the mortgagees agreed to advance the sum of seven lakhs upon the mills belonging to major .....

W. Jayaraghavan Vs. the Leo Films

Court : Chennai

Reported in : AIR1948Mad442; (1948)1MLJ209

..... is now convenient. it is not suggested that the law in england is different to that in india. it is to be observed, however, that, by section 73 of the contract act, in india, in the absence of proof of damage, nominal damages are not recoverable but that proof of damage is necessary to enable recoverability. it is ..... a very lethargic manner; whilst the appellant's money might have assisted the respondent to some extent, it could have done nothing more, but large amounts of other finance would have been needed.7. the sole matter which arises, as pointed out above, is the question of the amount of damages. the appellant suggests that the learned ..... 16th june and 16th july. in july, the respondent entered into a very satisfactory arrangement and contract with one s. venkatararman chettiar, who subsequently provided all the finance which was needed in con-sideration of which he was given the exploitation rights in a large part, if not throughout the whole of the presidency of madras and .....