Judgment Search Results Home > Cases Phrase: income tax act 1961 section 240 refund on appeal etc Sorted by: old Page 95 of about 12,683 results (0.291 seconds)

National Life Ins. Co. Vs. United States

Court : US Supreme Court

..... state, and municipal bonds, and it seeks to recover the amount so exacted. the court of claims gave judgment for the united states. the revenue act of 1921, approved november 23, 1921, chap. 136, tit. ii, income tax (42 stat. 237, 238, 252, 261) provides: page 277 u. s. 517 "sec. 213. that for, the purposes of this ..... the court of claims syllabus the revenue act of 1921 provides that the gross income of a life insurance company shall be the gross amount of income received during the taxable year from interest, dividends, and rents, and that the net income upon which its income tax is to be assessed shall be the gross income less specified deductions, among which are ..... . mr. justice brandeis, dissenting. ever since corporation tax act, august 5, 1909, c. 6, 38, 36 stat. 11, 112, the united states has laid upon life insurance companies a special excise tax measured by net income. but the several revenue acts have varied as to the rate of the tax and also as to the method of computing the .....

Williamsport Wire Rope Co. Vs. United States

Court : US Supreme Court

..... of war profits or excess profits, and all other relevant facts and circumstances." "(b) for the purposes of subdivision (a), the ratios between the average tax and the average net income of representative corporations shall be determined by the commissioner in accordance with regulations prescribed by him with the approval of the secretary. . . ." "(c) ..... in the court of claims on december 19, 1924, to recover the amount of an alleged overpayment of excess profits and war profits taxes for the calendar year 1918, laid under the revenue act of february 24, 1919, c. 18, 40 stat. 1057. the petition alleged the following facts: the company had conceded in ..... , any question relating to the interpretation or administration of the income, war profits or excess profits tax. the functions of the board were, in some degree, similar to those of the excess profits tax advisers and reviewers who had aided the commissioner in applying the 1917 act. see report of the commissioner of internal revenue, 1918, .....

In Re: Madhavdas Jethabhai

Court : Mumbai

Reported in : AIR1928Bom434; (1928)30BOMLR1114; 113Ind.Cas.619

..... its appellate side in, the form in which the application has been brought under the provisions of section 66 of the indian income-tax act. the advocate general has pointed out that sub-section (3) of section 66 is limited to a case of refusal by ..... section as covering a refusal on some other ground, especially as another remedy is open to the applicant under section 45 of the specific relief act, as is shown, for in-stance, by the privy council case of alcock, ashdown & co. v. chief revenue authority, bombay (1923 ..... enforced by a similar opinion expressed by the calcutta high court in kumar sarat kumar roy v. the commissioner of ineome-tax bengal (1927) itc. 279. we do not think that we can permit fie present application to be converted into an application under ..... section 45 of the specific relief act, in view of the fact that rule 536 of the original side rules, 1922, as revised in 1926, requires the .....

Ram Singha and anr. Vs. Shankar Dayal and anr.

Court : Allahabad

Reported in : AIR1928All437

..... is a very different thing from regulating procedure.7. that principle was re-affirmed by their lordships in the case of the delhi cloth and general mills co. ltd. v. income-tax commissioner, delhi . the principle has been followed by a full bench of the madras high court in the case of daivanayaga reddiyar v. renukambal ammal : air1927mad977 . dalal, j., has ..... matter was pending in that court, the law was amended so as to allow an appeal to the high court. their lordships of the privy council held that the new act could not deprive the party of his right to appeal to the privy council. lord macnaghton remarked at p. 372:to deprive a suitor in a pending action of ..... shall have retrospective effect. if therefore the right of appeal was a substantive right and not a mere matter of procedure, it could not be taken away by the new act. on the other hand if it merely involved a question of procedure, that right may have been destroyed.6. in our opinion the point is concluded by the pronouncement .....

irfan Ali and ors. Vs. Bhagwant Kishore and ors.

Court : Allahabad

Reported in : AIR1929All180

..... the family. as public charges such as revenue, and cost of repairs and similar expenses, have to be paid out of 1/3rd of the income which is reserved for expenditure on 'good acts' such as fatiha etc., the amount thus directed to be spent on these charities alone cannot be ascertained.111. clause 7 has been adversely ..... by his wife, his sons and daughters and duly registered by the sub-registrar of agra provided that one-third of the income of his property after paying the government revenue, the rates and taxes and the salaries of servants should be utilized for necessary repairs and for expenses relating to marriage and deaths (presumably of the ..... in express terms. the lady dedicated the property in general terms as is customary among mussulmans. in the first paragraph she provided that after paying the revenue and taxes she should appropriate as much of the produce as was required for her own use and the remainder to 'hereditable and charitable purposes.' she provided farther that her .....

In Re: Swadeshi Cotton Mills Co., Ltd.,

Court : Allahabad

Reported in : AIR1929All70; 114Ind.Cas.897

..... actually sold for 1,200 and odd. the question is whether the machinery was discarded because it was obsolete within the meaning of clause (vii), sub-section (2), section 10, income-tax act.5. as already stated, the machine had: been declared to be obsolete. it was discarded because two things happened. it was obsolete and it also broke down and it broke ..... for our answer runs as follows:2. was the engine in question sold or discarded in consequence of its having become obsolete within the meaning of section 10(2)(vii), income-tax act, 1922?3. the facts are given in the order of the learned assistant commissioner dated 16th january 1928 and are as follows:4. the swadeshi cotton mills company limited had ..... down past repairs. in the circumstances we are of opinion that the engine was sold in consequence of its having become obsolete within the meaning of section 10(2)(vii), income-tax act, 1922. the costs of this reference will be paid by the government. .....

Sadar Ali and ors. Vs. DoliluddIn Ostagar

Court : Kolkata

Reported in : AIR1928Cal640

..... refining co. v. irving [1905] a.c. 369 is cited and it is clear enough that the law as there laid down is applicable in india : delhi cloth co. v. income-tax commissioner and nana v. sheku [1908] 32 bom. 337.4. the only indian decision upon the effect of an amendment of the letters-patent as regards rights of appeal would ..... had been brought under the new letters patent. this decision was noticed in runjit singh v. meherban [1878] 3 cal. 662, a case really governed by section 6, general clauses act (1 of 1868). there garth, c.j., noticed that the word 'procedure' had been used by sir richard couch in an extended sense but approved of the bombay decision for ..... bench. theoretically cases are brought to this court on second appeal only if they are valued at less than rs. 5,000. this valuation, however may under the suits valuation act be of an artificial character, and second appeals do from time to time go to the privy council either under section 110 of the code because the real value is .....

Sheikh Sardar Ali and ors. Vs. Sheikh DolliluddIn Ostagar

Court : Kolkata

Reported in : 113Ind.Cas.49

..... cited and it is clear enough that the law as there laid down is applicable in india: delhi cloth & general mills co., ltd. v. income tax commissioner, delhi and nana v. sheku 32 b. 337 : 10 bom.l.r. 330.4. the only indian decision upon the effect of an ..... court on second appeal only if they are valued at less than rs. 5.000. this valuation, however, may under the suits valuation act be of an artificial character, and second appeals do from time to time go to the privy council either under section 110 of the ..... richard couch that 'in construing a charter of this kind the court should, i think, be guided by the rules and principles upon which acts of parliament are construed.' framji bomanji v. hormasji barjorji 3 b.h.c.r.o.c.j. 49. sir richard garth was apparently ..... koer 3 c. 662 at p. 675 : 2 c.l.r. 391 a case really governed by section 6 of the indian general clauses act (i of 1868). there garth, c. j, noticed that the word 'procedure' had been used by sir richard couch in an extended sense .....

B. Raja Rajeswara Sethupathi Avergal Alias B. Muthu Ramalinga Sethupat ...

Court : Chennai

Reported in : AIR1929Mad179; (1928)55MLJ770

..... rajah, the income-tax officer assessed the income under the income-tax act. the question is whether the payment was made under duress in order to take it out of the principle that payments under mistake of law cannot ..... notice was dated, 31st march, 1922 and payment was made on 21st april, 1922. the rajah of ramnad in his return of taxable1 income made in pursuance of the income-tax act included wrongly the items of income derived from forests and fisheries.5. he says this return was made owing to a mistake, and, on the figures submitted by the ..... judge of ramnad at madura dismissing his suit for the recovery of certain amounts paid by him as income-tax for three years. the rajah of ramnad was asked by the income-tax officer to make a return of his income taxable under the income-tax act (vii of 1918) under section 17(2) read with section 2, clause (13). he submitted .....

B. Raja Rajeshwara Sethupathi Avergal Alias B. Muthu Ramalinga Sethupa ...

Court : Chennai

Reported in : 114Ind.Cas.829

..... subordinate judge of ramnad at madura dismissing his suit for the recovery of certain amounts paid by him as income-tax for three years. the rajah of ramnad was asked by the income tax officer to make a return of his income, taxable under the income tax act (vii of 1918) under section 17(2) read with section 2, clause 13. he submitted a ..... from forests and fisheries; he says this return was made owing to a mistake, and, on the figures submitted by the rajah, the income tax officer assessed the income under the income tax act. the question is whether the payment was made under duress in order to take it out of the principle that payments under mistake of law cannot be ..... mad. 325 and could have refused to pay the amount, even if he was unsuccessful in his representation on to the income tax authorities that the income from forests and fisheries was not liable to be assessed under the income tax act, and he chose to do none of these things but paid the amount on 21st april, 1922, i.e., two .....