Judgment Search Results Home > Cases Phrase: indian boilers amendment act 2007 section 10 amendment of section 9 Court: privy council Page 55 of about 1,298 results (0.041 seconds)

In Re: the Central Talkies Circuit

Court : Mumbai

Reported in : AIR1941Bom205; (1941)43BOMLR258

..... three annas share, his minor son with two annas and his major son two annas and two outside partners. as from april 1, 1937, an amendment was introduced into the, indian income-tax act by the addition of section 16(3) under which the share of a wife or minor son in a partnership has to be included in the income ..... the income-taxi officer of a certified copy thereof, the income-tax officer shall register the instrument and issue a certificate. since the coming into operation of the income-tax (amendment) act, 1939, rule 4 has been altered, and it now reads: 'if, on receipt of the application referred to in rule 3, the income-tax officer is satisfied ..... 2 to 4, whether the firm constituted under the instrument of partnership and stating the particulars contained in the instrument was a genuine partnership. the rule, as amended by the act of 1939, in terms gives power to the income-tax authorities to make the inquiry and determine whether the deed is genuine-and also whether the partnership is .....

Lala Duni Chand and Others Vs. Mt. Anar Kali and Others

Court : Privy Council

..... subject to the mitakshara law of the benares school, and this appeal involves the construction of the hindu law of inheritance (amendment) act, 1929 (act no. 2 of 1929) which is hereinafter referred to as "the act". the act is not expressed to come into operation on a particular day. it received the assent of the governor-general on the 21st ..... spes successions, but this possibility is common to them all for, it cannot be predicated who would be the nearest reversioner at the time of her death. the indian law, however, permits the institution of suits in the lifetime of the female owner to remove a common apprehended injury to the interests of all the reversioners, presumptive ..... all the reversioners, and not on the footing that the person taking the action is in fact the next reversioner at the date of the suit. the decisions of indian high courts, on which the high court has relied in this case proceed on these principles and cover the precise point raised in this appeal. [14] for these .....

In Re: Chimanlal Lalbhai Seth

Court : Mumbai

Reported in : AIR1944Bom148; (1944)46BOMLR118

..... question presents much less difficulty because, as far as this reference is concerned, the assessment is governed by the amended act, and sir jamshedji kanga has conceded that under the amended statute he cannot avail himself of the provisions of the amended section 26, sub-section (2). therefore, as far as reference no. 9 is concerned, all that we ..... share of the profits going to ashokbhai should be included in his own separate assessment3. the question for determination really turns on the construction of two sections of the indian income-tax act, 1922 : (1) section 16, sub-section (3) ; and (2) section 26, sub-section (1). the relevant portion of section 16, sub-section (3), provides ..... constitution of a firm or that a firm has been newly constituted, the assets of the firm and the members thereof, subject to the provisions of the act, shall be made as if the firm had been constituted throughout the previous year at the time of making the assessment and each member had received a share .....

Gyanji Pomaji Marwadi Vs. Ningappa Marbasappa Arleshwar

Court : Mumbai

Reported in : AIR1928Bom308; (1928)30BOMLR668

..... re-opened, such as was allowed in sub-section (2) of section 31 of the indian limitation act, 1908, and in section 5 of the indian limitation (amendment) act, 1912 (bom. xiii of 1912), in regard to questions of limitation under the dekkhan agriculturists' relief act, 1879. if some such provision had been made, and the necessary application had been made ..... we should adhere to the general principle that decided cases are not to be re-opened.7. there is moreover the objection that under article 173 of the indian limitation act, the review application was made beyond the prescribed period of limitation, and it would be necessary for us, if we accepted the application, to excuse the delay ..... under section 5 of the indian limitation act. the application could have been made, at any rate, early in march 1927 when it was known that act ii of 1927 was passed, and there was a delay of about two months before it was actually made .....

Emperor Vs. Kasamalli Mirzalli

Court : Mumbai

Reported in : (1942)44BOMLR27

..... . sadeppa gireppa mutgi : (1941)43bomlr946 , this court has pointed out that this practice of tendering witnesses for cross-examination is inconsistent with section 138 of the indian evidence act, and that it ought not to be employed in the case of a witness whose evidence is not merely formal. the present case affords a good illustration of the ..... officer in the course of an investigation under this act shall, if taken down in writing, be ..... the criminal procedure code. section 63 of the city of bombay police act is in the form which section 162 of the criminal procedure code took before it was amended in 1923, and is a good deal less wide than the amended section 162. section 63 of the city of bombay police act provides:-no statement made by any person to a police .....

The Commissioner of Income-tax Vs. the Sarangpur Cotton Manufacturing ...

Court : Mumbai

Reported in : (1938)40BOMLR257

..... court of judicature at bombay dated march 28, 1935, upon a question of law referred to the high court by the present appellant under section 66 of the indian income-tax act, 1922.2. the question arises out of the assessment of the respondents to income-tax for the financial year ending march 31, 1932, and concerns the computation ..... of the stock which may have been or may be proved to have been made.by their order, dated march 28, 1935, the high court amended the question accordingly and answered the amended question in the negative. their opinion was that the covering letter of july 18, 1931, formed part of the method of accounting employed by the ..... the method of accounting regularly employed by the assessees do not show the true income, profits or gains, and the question should therefore be amended as follows :-whether in view of the provisions of section 13 of the income-tax act or otherwise the income-tax officer was right in computing for the purpose of section 10 of that .....

Devidatt Ramniranjandas Vs. Shriram Narayandas

Court : Mumbai

Reported in : AIR1932Bom291; (1932)34BOMLR236; 137Ind.Cas.381

..... the learned judge as the plaintiffs were not parties to the gaziabad suit. with respect to the learned judge the judgment was admissible under section 13 of the indian evidence act. in a somewhat similar case judgments not interpartes were held to be relevant and admissible by sir lawrence jenkins following, an earlier judgment of this court (see ..... to include an order of assessment made by the income-tax authority-are to be treated as confidential, goes on to state that notwithstanding anything contained in the indian evidence act, 1872, no court is entitled to require any public servant to produce before it any such return or record of proceeding or to give evidence before it ..... of the suit, and on october 8, 1929, defendant no. 2, the minor son of anupsing, was joined by amendment. in the meantime, viz., on august 19, defendant no. 5 had also been joined by amendment. although leave under clause 12 of the letters patent was obtained on the institution of the suit, no further leave was .....

Raja Bejoy Singh Dudhuria Vs. the Commissioner of Income-tax

Court : Mumbai

Reported in : (1933)35BOMLR811

..... subject. while their lordships are disinclined to entertain any argument from the one system to the other, they would infer, if any inference were permissible, that the omission from the indian act of any such provision points rather to an intention to tax, in lord davey's phrase, only 'the real income' of the taxpayer, than to an intention to impose, without ..... , viz., march 24, 1926, the respondent issued another order reviewing the appellant's assessment, striking out the deduction of rs. 9,900 which he had been allowed and directing an amended assessment to be made on the appellant. the ground of the order was that the payments to the stepmother were 'the maintenance expenses of a member of the hindu undivided ..... high court and that the case be remitted to the high court with a direction that the assessment of the appellant to income-tax for the year 1924-25 be amended by the deduction therefrom of the sum of rs. 9,900.18. the appellant will have his costs of the appeal. .....

Nur Mahomed Husen Vs. the Secretary of State for India

Court : Mumbai

Reported in : (1926)28BOMLR582

..... needed for any public purpose. it could not possibly have been intended that in the hundreds of oases which would ordinarily be pending at the time the amending act came into force, and in which possession had not been handed over to government, the owner could ask the court to restrain the government from taking ..... issued under section 4 as required by section 5 a of the amending act, and that consequently this omission vitiated the proceedings taken for the acquisition of the properties of the plaintiffs; and (2) that the land acquisition officer had ..... : (1) that the notification for acquiring the properties having been issued in 1913 under the provisions of the act of 1894, and that act having been amended by act xxxviii of 1923, the procedure laid down in the amended act should have been followed in the matter of the acquisition of the properties in question, and a fresh notification .....

In Re: Lalla Mal and Hardeo Das

Court : Allahabad

Reported in : (1924)ILR46All1

..... examination. the assistant commissioner, whose duty it was to make the assessment, by reason of a general order lawfully issued under section 5(4) of the indian income-tax act, completed his work on the 26th of january, 1923. one would have assumed that the same general order would have transferred to the assistant commissioner from ..... registration, first presented on the 2nd of january, 1923, and again on the 5th of january, 1923, after the instrument of partnership had been returned for certain amendments. it was on this application that the income-tax officer's certificate of registration was obtained on the 30th of january, 1923. the assistant commissioner was in ..... had condoned the irregularity by accepting ah application presented to him, in the first instance, on the 2nd of january, 1923, and once more presented after amendment on the 5th of january, 1923; that the said officer did actually register their firm by an order which purports to effect registration from the 30th of january .....