Judgment Search Results Home > Cases Phrase: income tax act 1961 section 240 refund on appeal etc Sorted by: old Page 98 of about 12,683 results (0.311 seconds)

Pandharinath Kikalal Vs. Thakoredas Shankardas Vani

Court : Mumbai

Reported in : (1929)31BOMLR484

..... appeal. a right of appeal is not a mere matter of procedure. see colonial sugar refining co. v. irving1 [1906] a.c. 369. and delhi cotton co. v. income tax commissioner (1927) 30 bom. l.r. 606. in hajrat akramnissa begam v. valiv.lninsa begam i.l.r. (1893) 18 bom. 429. where, in considering the ..... the civil procedure code related to the procedure governing applications to restore suits, dismissed for default, to the file. the application was governed by article 164 of the indian limitation act, and it continued to be governed by the same article. the application filed beyond thirty days, as required by article 164, was beyond time. the new ..... limitation. the rule frarnec applies a section of the indian limitation vides for such an application. the exist of order xxii shows that the provision indian limitation act was deliberatel schedule of the civil procedure code, the under section 122 of the civil procedure code dure of the civil courts subject to their s power by such rules to annul .....

Pandharinath Kikalal Vs. Thakoredas Shankardas Vani and ors.

Court : Mumbai

Reported in : 122Ind.Cas.76

..... v. irving (1905) a.c. 369 and delhi clothe & general mills co., ltd. v. income tax commissioner .11. in hajrat akramnissa begam v. vliulnissa begam 18 b. 429 where, in considering the question whether section 4 of act vi of 1892, which declared section 647 of the old civil procedure code corresponding to section 141 of the present ..... related to the procedure governing applications to restore suits, dismissed for default, to the file. the application was governed by article 164 of the indian limitation act, and; it continued to be governed by the same article. the application filed beyond thirty days, as required by article 164, was beyond time. the ..... mr. thakor suffice for our interference with the order summarily dismissing the appeal, but undoubtedly a hardship can arise from section 5 of the indian limitation act not being applicable to an application made under order ix, rule 9, of the civil procedure code, and we think that the question should be considered administratively by .....

Anandsing Suratsing Vs. Lakhesing Pratapsing

Court : Mumbai

Reported in : (1929)31BOMLR430

Murphy, J.1. The plaintiff sued to recover Rs. 279 as rent due on a lease executed by the defendant on April 29, 1921. The defendant contended that, though he had executed the lease, it had been obtained from him fraudulently, and that he was not liable for the amount claimed by the plaintiff.2. The learned Subordinate Judge held that the plaintiff had proved the lease, and ordered the defendant to pay the plaintiff the amount claimed and costs, and further interest at sis per cent, per annum on Rs. 225 from the date of the suit until payment, by annual instalments of Rs. 75 each, to be paid from January 1928. The point taken in this revision application is that the defendant in the suit had, in fact, pleaded that he had been induced to execute the lease by fraud, and the principal piece of evidence he relied on to prove the fraud was that the two survey numbers which he is said to have leased were actually his own property, and it was argued that if he had been allowed to show that th...

Hasan Hassan Saheb Vs. Ramchandra Appaya Shanbhog

Court : Mumbai

Reported in : (1929)31BOMLR355; 117Ind.Cas.526

Murphy, J.1. In this case the learned Subordinate Judge has found that the application for execution is not in time because the immediately preceding one on which it depends to come within limitation was not made in accordance with law.2. The decree under execution was passed on January 7, 1922, and the first application for execution was presented on January 7, 1925, that is, exactly on the last day of the period within which it would be within limitation. The present 'darkhast' was filed on October 19, 1926, and it was contended that it was in time, because it had been made within time of the previous one.3. As against this, the other side has contended that the previous application for execution had not been made in accordance with law, on two grounds, one being that a copy of the decree and an inventory of the property had not been annexed to it: and the second that it had not been duly signed and verified by the decree-holder as required by Order XXI, Rule 11(2), of the Code, As t...

The Commissioner of Income-tax Vs. the Madras Central Urban Bank, Ltd.

Court : Chennai

Reported in : 118Ind.Cas.107; (1929)56MLJ481

..... respect of these investments by a notification in the finance department issued under section 60 of the indian income-tax act, 1922, which corresponds to section 28 of the co-operative societies act enabling the governor-general in council to remit income-tax payable in respect of the profits of the society. the question is whether this interest is part of the profits of the society ..... payable. mr. m. subbaroya aiyar for the bank has referred us to several english cases. before referring to them, however, it may be as well to note that the english income-tax act, 1918, is a good deal more complicated than the indian act and that the english statute is divided under schedules with rules under each schedule. for instance, schedule (c) concerns .....

G.D. John Vs. K.P. Sambamurthy Aiyar (Deceased) and ors. and the Orien ...

Court : Chennai

Reported in : 121Ind.Cas.155; (1929)56MLJ299

..... that they were not, and beasley, j., in an elaborate review of the authorities states that there is no difference in principle between residence for purposes of either the income-tax act or the municipal act, or for purposes of jurisdiction. this judgment was affirmed by the chief justice and madhavan nair, j., in o.s. appeal no. 6 of 1928 where all ..... been discussed by the learned judges. i think that on the facts disclosed in the present case in the affidavit, namely, that the agency in madras does nothing but act as a post office forwarding proposals and sending moneys and not having any discretion in the matter either to conclude contracts or to vary them or to enter into them ..... filed on behalf of the company is to the effect that so far as the madras office is concerned, it has no independent discretion in the matter but simply acts as a post office which receives applications or moneys and passes them on to the head office in bombay, and that is the head office that issues all orders, .....

J.D. John and ors. Vs. Oriental Government Security Life Assurance Co. ...

Court : Chennai

Reported in : AIR1929Mad347

..... they were not, and beasley, j., in an elaborate review of the authorities states that there is no difference in principle between residence for purposes of either the income-tax act, or the municipal act, or for purposes of jurisdiction. this judgment was affirmed by the chief justice and madhavan nair, j., in o.s. appeal no 6 of 1928 where all ..... been discussed by the learned judges. i think that the facts disclosed in the present case in the affidavit, namely, that the agency in madras does nothing, but acts as a post office forwarding proposal and sending moneys and not having any discretion in the matter either to conclude contracts or to vary them or to enter into them ..... filed on behalf of the company is to the effect that so far as the madras office is concerned, it has no independent discretion in the matter, but simply acts as a post office which receives applications or moneys and passes them to the head office in bombay, and that is the head office that issues all orders there .....

Russell Vs. United States

Court : US Supreme Court

..... and no suit or proceeding for the collection of any such taxes due under this act or under prior income, excess profits, or war-profits tax acts, . . . shall be begun, after the expiration of five years after the date when such return was filed, but this shall ..... and assessed by the commissioner within four years after the return was filed, and the amount of any such taxes due under any return made under this act for prior taxable years or under prior income, excess profits, or war-profits tax acts, . . . shall be determined and assessed within five years after the return was filed, . . . ..... penalties, or forfeitures which have accrued or may accrue in relation to any such taxes, and for the assessment and collection, to the extent provided in the revenue act of 1921, of all taxes imposed by prior income, war-profits, or excess profits tax acts, and for the assessment, imposition, and collection of all interest, penalties, or .....

Botany Worsted Mills Vs. United States

Court : US Supreme Court

..... compensation to the members of its board of directors, in addition to salaries of $9,000 each. it paid an income tax computed in accordance with this return. thereafter, in 1920, the commissioner of internal revenue assessed an additional income tax against it. of this, $450,994.06 was attributable to his disallowance of $783,656.06 of the deduction ..... it includes the negative of any other mode. p 278 u. s. 289 . 3. the taxpayer filed a return of its net income for 1917 under the revenue act of 1916, and paid a tax computed on the basis of this return. an audit of the taxpayer's books disclosed the necessity of an additional assessment, and after much ..... of woolen and worsted fabrics, made a return of its net income for the taxable year 1917 under the revenue act of 1916 [ footnote 1 ] and the war revenue act of 1917. [ footnote 2 ] by 12(a) of the revenue act, it was provided that, in ascertaining the net income of a corporation organized in the united states, there should be .....

Reinecke Vs. Northern Trust Co.

Court : US Supreme Court

..... . s. 61 , 264 u. s. 62 ; n.y. trust co. v. eisner, 256 u. s. 345 , 256 u. s. 349 . it is not a gift tax, and the tax on gifts once imposed by the revenue act of 1924, c. 234, 43 stat. 313, has been repealed, 44 stat. 126. one may freely give his property to another by absolute gift without subjecting ..... 1921, but after the enactment page 278 u. s. 344 of the similar provisions of the estate tax of the revenue act of 1918. 40 stat. 1096, 1097. by each, life interests in the income, on terms not now important were created. in one, the life interest was terminable five years after the death of the settlor or on the death of the ..... power of revocation in the transferor alone, terminable at his death, is not complete until his death, and hence a transfer tax applied to it, as in revenue act, 1921, 422, is not retroactive where his death follows the date of the taxing statute, though the creation of the trust preceded that date. chase nat'l bank v. united states, ante, p. 278 .....