Court : Chennai
Reported in : AIR1928Mad1246
..... items in respect of pepper, honey, etc, produced on hills and forests have been granted to you as jagir...excepting the aforesaid six cesses including manga tax relating to cash income, the income relating to all other cesses shall belong to you alone. we have got back the sanad granted to you.9. in the english translation the word ' ..... civil courts, and only those in which freehold was given or full ownership in the soil was conveyed were subject to 'the jurisdiction of civil courts. the pensions act was passed in ,1871. section 7 (1) exempted enfranchised inams from its operation but restricted its scope only to pensions, grants of money and grants of land revenue ..... manage and the bast india company granted him vellakkuttai and allowed him to retain gollankuttai. after his death disputes arose as to the succession and the government acting upon the opinion of the court of sadar amin based upon a fatwa or opinion of the khazi allowed the sons and daughters of mahomed moosa and their .....
Tag this Judgment!Court : Chennai
Reported in : 114Ind.Cas.626
..... amounted to a distinct grant of land revenue. in ex. a the last but one sentence is as follows: 'excepting the aforesaid six cesses including manga tax relating to cash income, the income relating to all other cesses shall belong to you alone'. that shows that all cesses excepting six cesses were granted to mahomed moosa. apart from that, ..... civil courts, and only those in which freehold was given or full ownership in the soil was conveyed were subject to the jurisdiction of civil courts. the pensions act was passed in 1871. section 7(1) exempted enfranchised inams from its operation but restricted its scope only to pensions, grants of money and grants of land revenue ..... manage and the east india company granted him vellakkuttai and allowed him to retain gollankuttai. after his death disputes arose as to the succession and the government acting upon the opinion of the court of sadar amin based upon a fatwa or opinion of the kazi allowed the sons and daughters of mahomed moosa and their .....
Tag this Judgment!Court : Chennai
Reported in : 115Ind.Cas.485
..... of the assessment proceedings of 1926 27 the question arose whether this sum, or any part of it, represented profits of the taiping business liable to tax under section 4(2) of the indian income tax act. the income tax officer examined the accounts of the taiping business and computed the profits for the year of account, krodhana (13th april, 1925, to 12th april, ..... , is 'whether the sum of 13,301 dollars is allowable in this case as a deduction under section 10(2)(iii) of the income tax act as interest paid in the year krodhana.' under section 10 profits and gains of a business carried on by an assessee are to be computed after making ..... 1926) to be 22,820 dollars and taxed this sum as profit remitted to british india. the assessee claimed an allowance of 22,573 dollars as expenditure .....
Tag this Judgment!Court : Chennai
Reported in : AIR1929Mad34; (1928)55MLJ850
..... the assessment proceedings of 1926-1927 the question arose whether this sum, or any part of it, represented profit of the taiping business liable to tax under section 4(2) of the indian income-tax act. the income-tax officer examined the accounts of the taiping business and computed the profits for the year of account, krodhana (13th april, 1925 to 12th april, 1926 ..... , is 'whether the sum of 13,301 dollars is allowable in this case as a deduction under section 10(2)(iii) of the income-tax act as interest paid in the year krodhana.' under section 10 profits and gains of a business carried on by an assessee are to be computed after making ..... ) to be 22,820 dollars and taxed this sum as profit remitted to british india. the assessee claimed an allowance of 22,573 dollars as expenditure .....
Tag this Judgment!Court : Chennai
Reported in : AIR1929Mad35; (1928)55MLJ844
..... the statute in british india at the material dates which we think must be taken to be the dates when the profits and gains sought to be' taxed accrued to the assessee in ceylon [income-tax act, xi of 1922, section 4(2) ]. there can be no doubt as to what the answer must be : in all the three cases before us he ..... assessment, but as the actual sum which is subject to taxation. this seems clear on the language of section 3 of the indian income-tax act, xi of 1922, and differentiates the cases under the indian act from those under the english act, so that brown's anse2 is not an authority that binds us.6. in o.p. no. 130 of 1928, the ..... april, 1928.4. the common question of law referred for adjudication is. whether in the circumstances of these cases the assessee can be lawfully taxed under the provisions of sub-section (2) of section '4 of the income-tax act, in respect of three different sums as having accrued or arisen as profits and gains of a business without british india to a person .....
Tag this Judgment!Court : Chennai
Reported in : AIR1929Mad381; (1929)56MLJ369
..... the colonial sugar refining company v. irving (1905) a.c. 369. i may add that in the latter case of the delhi cloth and general mills co., ltd. v. the income-tax commissioner, delhi (1927) l.r. 54 indap 421 : 1927 53 m.l.j. 819 the decision of the board in the colonial sugar refining co. v. irving (1905) a.c ..... it through the rest of its career unless the legislature has either abolished the court to which an appeal then lay or has expressly or by necessary intendment given the act a retrospective effect. we agree with the calcutta high court that the words of the amended letters patent do not admit of such an interpretation.5. since the above was .....
Tag this Judgment!Court : Chennai
Reported in : (1929)56MLJ151
..... under an instrument of partnership specifying the individual shares of the partners may, for the purposes of clause 12 of section 2 of the indian income-tax act, register with the income-tax officer particulars contained in the said instrument on application in this behalf made by the partners or any of them' and then follows a form ..... of the firm. the commissioner has refused to register the partnership for the purposes of the act and the question is whether he was right. i will now shortly refer to the two or three material sections and rules of the income-tax act. by section 2 (14) 'a 'registered firm' means a firm constituted under an ..... instrument of partnership specifying the individual shares of the partners of which the prescribed particulars have been registered with the income-tax officer in the prescribed manner' and the manner is prescribed .....
Tag this Judgment!Court : Mumbai
Reported in : (1929)31BOMLR424; 118Ind.Cas.792
Mirza, J.1. The defendants contend that the summons was not properly served. Shankar Ramkrishna Khopkar, the proprietor of the defendant firm, by his affidavit has stated that on December 22, 1927, the plaintiff accompanied by another person, who presumably was the Sheriff's bailiff, attended at his place of residence where the bailiff showed him a summons. Mr. Khopkar Hold the bailiff that he was going out of Bombay and asked him to take the summons to the office of the company at Mandvi. Mr. Khopkar then left to perform certain morning ablutions. On his return he found that the plaintiff and the other person had left and the duplicate summons was lying on a teapoy in his room. He picked it up and sent it to the office of the limited company which has taken over the assets and liabilities of the defendant firm. The plaintiff in his affidavit has stated that on December 21, 1927, when he accompanied the special bailiff to the residence of Mr. S.R. Khopkar at Matunga for the service of ...
Tag this Judgment!Court : Chennai
Reported in : (1929)56MLJ141
..... income-tax assessee made a return of his income when required to do so under section 22 (2) of the indian income-tax act, 1922. not being satisfied with the return the income-tax officer required the assessee under section 23 (2) of the act to produce evidence in support of his return. the assessee produced some evidence; but the income-tax ..... officer found it insufficient to show the amount of the assessee's income and then issued ..... the federated malay states for the account year in question. those accounts the assessee did not produce, and the income-tax officer, therefore, proceeded to make his assessment under section 23 (4) of the act--that is an assessment not made upon evidence but 'to the best of his judgment,' an assessment from which .....
Tag this Judgment!Court : Mumbai
Reported in : (1929)31BOMLR357
..... j. that there is no authority for the assertion that an insolvent cannot file an appeal, and though there are words in section 16 of the provincial insolvency act which may be read as making insolvency the equivalent to civil death, it does not follow that an insolvent has no locus standi in civil proceedings. ramesam j ..... adjudication order has been annulled. the adjudication order was passed by the bombay insolvency court and a reference is made to section 18 of the presidency-towns insolvency act under which power is given to stay proceedings against an insolvent by sub-section (3). the appellant in this case was the defendant in the original suit ..... been adjudged an insolvent from filing an appeal against a decree passed against him. under section 17 of the presidency-towns insolvency act, iii of 1909, corresponding to section 28, clause (2), of the provincial insolvency act, v of 1920, the property of the insolvent vests in the official assignee on the making of the order of adjudication .....
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