Include - Judgment Search Results

Smt. Sahodradevi N. Daga Vs. Commissioner of Income-tax, M. P.

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: 195527ITR9(Nag.)

..... exclusions in determining total income of an assessee incomes exempted from payment of tax are included in total income for the purpose of determining the rate payable on the taxable incomes ..... use of the word individual it cannot necessarily by understood that the legislature intended to include women assessees though the circumstances may indicate otherwise their lordships refused to refer to the .....

Om Prakash Vs. the State

Court: Allahabad

Reported in: AIR1955All275; 1955CriLJ754

..... of section 6 something which the legislature did not expressly include in that section by omitting to mention section 409 it ..... limited to an offence prosecuted as criminal misconduct do they include the illegal acts or omissions defined and made punishable as ..... by excluding from its operation an offence which is completely included in the definition of criminal misconduct and which is punishable .....

Anderson Vs. Lambie

Court: House of Lords

..... mistake the disposition was framed in such terms that it included subjects not included in the missives and that it was not competent to ..... error in some cases with cases of apparent error i would include cases where the error becomes apparent on leading such extrinsic ..... followed a description in an earlier disposition of 1902 which included the whole lands of blairmuckhill and this they did in error .....

Abdul Hameed Sait and anr. Vs. the Provident Investment Co. Ltd. and o ...

Court: Chennai

Reported in: AIR1954Mad961; (1954)IIMLJ416

..... not enforceable against the interest of the son in the property included in the mortgage though ultimately it is possible that that ..... and thereafter he would be entitled to sell the remaining property including the son s interest therein because of the personal decree against ..... it is obvious that if the word debt in this proposition includes both a mortgage debt and a simple money debt the appellants .....

State of Madras Vs. K.H. Chambers Ltd. and ors.

Court: Chennai

Reported in: AIR1955Mad314

..... thus subject to such restrictions and condition as may be prescribed including conditions as to licences and licence fees vi the sale of ..... for which they were bought by them the said amounts were included in their total turnovers the assessees claim that the tax so ..... the main question for decision is is the transaction which is included for the purpose of arriving at the turnover a transaction in .....

Milap Chand Vs. Dwarka Das

Court: Rajasthan

Reported in: AIR1954Raj252

..... because section 3 of that act defines the expression land as including messuages tenements and hereditaments houses and buildings of any tenure ..... but section 3 sub section 26 defines immovable property as including land benefits to arise out of land and things attached ..... appeared in item 21 the word land used there would include houses in view of section 3 interpretation act those considerations .....

E.D. Sassoon and Company Ltd. Vs. the Commissioner of Income-tax, Bomb ...

Court: Supreme Court of India

Reported in: AIR1954SC470; (1955)57BOMLR639; [1954]26ITR27(SC); [1955]1SCR313

..... earned the proportionate commission and therefore the amount of commission which the latter actually received included the sassoons share of commission in respect of which they were not liable to tax ..... transferees was considered of no consequence what was received by the transferees was treated as including the proportionate shares of the sassoons in the income which could be attributed to their .....

United States Vs. Harriss

Court: US Supreme Court

..... remaining group to influence directly to influence directly the passage or defeat of legislation includes any number of methods for example nationwide radio television or advertising programs promoting ..... i agree of course that we should make liberal interpretations to save legislative acts including penal statutes which punish conduct traditionally recognized as morally wrong whoever kidnaps steals .....

Bhagirathi and ors. Vs. the State Through Smt. Raziya

Court: Allahabad

Reported in: AIR1955All113

..... allegation of the applicants that the bench which tried them included only one panch from the gaon sabha of hajiganj and that ..... the provision under consideration does require that a bench must include two panches residing in the area of the gaon sabha in which ..... court and amenable to its powers of superintendence these powers include power to interfere with a judicial order though only on the ground .....

City Tobacco Mart and ors. Vs. Income-tax Officer, Urban Circle, Banga ...

Court: Karnataka

Reported in: AIR1955Kant49; AIR1955Mys49

..... union government to examine and report among other matters matters affecting most federal subjects including taxes on income 5 apart from the constitutional requirements in connection with the ..... suggestions concerning certain legal and other matters of general importance affecting most federal subjects including taxes on income which will arise in connection with federal financial integration in all .....