Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Sorted by: old Page 93 of about 75,457 results (0.951 seconds)

Sir Byramji Jeejeebhoy Vs. the Province of Bombay (No. 2)

Court : Mumbai

Reported in : AIR1942Bom312; (1942)44BOMLR687

..... upon this ground also. i do not agree with him. the prayers of the plaint are for a declaration that part vi of the bombay finance act, 1932, incorporated therein by the bombay finance (amendment) act, 1989, is ultra vires of the bombay provincial legislature and is invalid, inoperative and void, for a declaration that the urban immoveable property tax ..... but it is not one which i think warrants the introduction of a third counsel;7. in great western railway v. carpalla united china clay company, limited (no. 2) [1909] 2 ch. 471, the fees of three counsel were allowed, but the case raised complicated questions of fact as well as of law. a number of other authorities were ..... have ventured to come into court without three counsel': see kirkwood v. webster (1878) 9 ch. d. 239. in peel v. london and north western railway company (no. 2) [1907] 1 ch. 607, the question being an important question of law arising on the construction of statutes, parker j. refused to sanction the fees of more than .....

Emperor Vs. Osman Chotani

Court : Mumbai

Reported in : AIR1942Bom289; (1942)44BOMLR618; [1942]10ITR429(Bom)

..... all that the section means is that the income-tax authorities are to regard communications made to them for the purposes of the income-tax act as being confidential, the object, no doubt, being to enable people to feel that they can freely state the facts relating to their income, facts which may often involve confidential ..... this defect, the investigating officer served a summons on the income-tax commissioner of bombay, under section 65 of the bombay city police act, requiring him to produce certain documents lodged by accused no. 1 with the income-tax department in connection with his return for income-tax. the commissioner of income-tax declined to produce ..... contained in the indian evidence act, 1872, no court shall, save as provided in this act, be entitled to require any public servant to produce before it any such return, accounts, documents or record) or any part of such record, or to give evidence before it in respect thereof. 5. then sub-section (2) provides that if a public .....

State Tax Comm'n Vs. Aldrich

Court : US Supreme Court

..... " and "benefits" conferred by utah and only the properties protected by her laws, the union pacific would cut little figure either in transportation or finance. it holds its stockholders' meetings in that state. but it maintains no executive office or stock transfer office in utah. its executive and stock transfer offices are in new york city. its stocks are listed on the ..... ] see lowndes, state taxation of inheritances, 29 michigan law review 850; hine, situs of shares issued under the uniform stock transfer act, 87 university of pennsylvania law review 700. [ footnote 2/23 ] but fear of legislating need not intimidate those of either view. the necessity of eventually finding some jurisdictional basis for state action affecting nonresidents presents a problem similar to .....

Wales Vs. Tilley.

Court : Kolkata

Reported in : [1943]11ITR1(Cal)

..... that i cannot accept. i would dismiss the appeal.mackinnon, l.j. - lawrence, j., has held that the appellant is liable to pay income-tax under schedule e of the finance act, 1918, upon the pounds 20,000 paid to him by the company on april 6, 1938, and upon the pounds 20,000 so paid on april 6, 1939. in other ..... , released the company from its obligation to pay him a pension and agreed to serve the company from the date of the agreement at a reduced salary of pound 2,000. again, no period was fixed during which he was to serve. in my opinion, had the agreement been one under which mr. tilley agreed to commute his pension for pound x ..... to render long service. for instance, an employer may pay all his clerks of a certain grade pound 5 a week and be willing to pay no more. if he promises a pension of pound 2 a week after thirty years service i do not see that this would be an inducement to them to remain in his employment, or, if paid .....

Faitoute Iron and Steel Co. Vs. City of Asbury Park

Court : US Supreme Court

..... to a series of enactments tightening state control over municipal finances. see reports of new jersey legislative commission for the survey of municipal financing, 1915, 1916, 1917; reports page 316 u. s. 512 of new jersey commission on municipal taxation and finance, particularly report no. 2 (municipal and county debt, 1931). the depression intensified the ..... very statute, tax anticipations and revenue notes stand on an entirely different footing from other municipal obligations, and, in relation to them, no claim is affected by the municipal finance commission act of 1931. state v. fort lee, 188 a. 689, 14 n.j.misc. 895. the differentiation thus made by new jersey ..... through combined administrative and judicial action, adapted the underlying principles of an equity receivership to the solution of the problem of insolvent municipalities. by a supplementing act, laws of new jersey 1933, c. 331, a "plan of adjustment or composition of the claims of all creditors" may be submitted on their .....

Jones Vs. Opelika

Court : US Supreme Court

..... 515, and that should be the holding here. [ footnote 2/4 ] freedom of speech and freedom of the press in view of the recent decisions of this court striking down acts which impair freedom of speech and freedom page 316 u. s. 615 of the press, no elaboration on that subject is now necessary. we have " ..... that it err in being overprotective of these precious rights. [ footnote 2/1 ] for convenience, appellant in no. 966, petitioners in no. 314, and petitioner in no. 280 are herein collectively referred to as "petitioners." [ footnote 2/2 ] respondent in no. 280 contends that the question presented "in no respect relates to regulatory or police power action of a municipal government, ..... press. see duniway, freedom of the press in massachusetts (1906), pp. 119-120, 136-137; thomas, history of printing in america (1810), vol. 2, pp. 267-268. the press also vigorously opposed the stamp act of 1765, 5 geo. iii, c. 12, which was also a revenue measure. see duniway, op. cit., p. 124; thomas, op. cit .....

Fibrosa Spolka Akcyjna Vs. Fairbairn Lawson Combe Barbour, Limited

Court : House of Lords

..... their contract and take up the documents and pay the balance of the price, and it may be that it had other advantages in providing finance for the manufacture of the machines. but if no machines or documents of title were delivered to the appellants, as was the actual case, then in my opinion the consideration for the price, ..... the fact that the english common law does not undertake to apportion a prepaid sum in such circumstancescontrast the provision, now contained in s. 40 of the partnership act, 1894, for apportioning a premium if a partnership is prematurely dissolved. it must be for the legislature to decide whether provision should be made for an equitable apportionment ..... but in truth the principle may be illustrated by the law which is now codified in sects. 6 and 7 of the sale of goods act and was formerly illustrated by rugg v. minett (1809) ii east 210. the two sections deal with two cases of impossibility arising in the cases of the sale of ascertained goods. the first section .....

Dondu Subbaraju and ors. Vs. Sri Rudraraju Venkatraju (Died) and ors.

Court : Chennai

Reported in : AIR1943Mad403; (1943)1MLJ110

..... was affirmed in venkatraju v. maharaja of pithapuram : air1938mad342 .6. the lower appellate court refers to an objection under section 26 of the estates land act. but it is conceded that that section has no application to the facts of this case. the zamindar who entered into the agreement is the present zamindar, and during his lifetime it would not be ..... liability. he was bound to have entered in the record of rights this special condition with respect to the holding, namely, that the water rate payable was rs. 2-8-0 and that it was not liable to be revised at any rate during the lifetime of the present zamindar. consequently it entitled the plaintiffs to come forward with ..... was a sufficient ground for filing a suit under section 173, and as this agreement had been ignored in arriving at the fair and equitable rent, he directed rs. 2-8-0 per acre to be deducted out of the rent settled and gave a decree accordingly. the lower appellate court held that the agreement was void against the .....

Baidyanath Nandi S/O Trailakhya Nath Nandi and ors. Vs. Shyama Sundar ...

Court : Kolkata

Reported in : AIR1943Cal427

..... again only when such permission is to be given in exercise of the power given to the court by this rule. outside the provisions of sub-rule (2) the court has no power to permit withdrawal with liberty to bring a fresh suit. it follows, therefore, that whenever a plaintiff wants to withdraw with such liberty, the court ..... must be read as all the plaintiffs collectively, and not so as to include one only amongst several plaintiffs.40. according to the learned judge, this principle was recognised and acted upon in tukaram mahadu v. ram chandra ('25) 12 a.i.r. 1925 bom. 425 and punnayya v. lingayya : air1928mad496 . he therefore held thatirrespective of the ..... the specific performance of a contract to reconvey certain properties purchased by the defendant from plaintiffs 1 and 2 for rs. 26,000 of which rs. 17,000 was actually advanced. plaintiff 3 had agreed to finance plaintiffs 1 and 2 in getting this reconveyance and the arrangement was that he was to get a usufructuary mortgage of the .....

Marine Harbor Properties, Inc. Vs. Manufacturers Trust Co.

Court : US Supreme Court

..... superintendent of insurance as administrator of certificated bonds and mortgages. page 317 u. s. 82 n.y.laws 1935, c.19, c. 290. that commission. [ footnote 2 ] in 1938, proposed the designation of the mortgage corporation of new york as trustee of the bond and mortgage in the instant case under a declaration of trust granting the ..... 1. in exercise of the federal bankruptcy power, congress may exclude every competing or conflicting proceeding in state or federal tribunals. p. 317 u. s. 83 . 2. although the pendency of a prior proceeding in a state or federal court does not bar the filing of a petition under chapter x of the page 317 u. ..... and no further proposal for a modification or extension of the mortgage was presented to the state court or to the certificate holders. on may 1, 1941, the trustee instituted foreclosure proceedings in the state court. a receiver was appointed who took possession. in september, 1941, the debtor filed its voluntary petition under ch. x of the bankruptcy act. .....