Judgment Search Results Home > Cases Phrase: indian boilers amendment act 2007 section 10 amendment of section 9 Sorted by: old Court: us supreme court Year: 1961 Page 1 of about 73 results (0.204 seconds)

Tulsidas Kilachand Vs. the Commissioner of Income-tax, Bombay City I

Court : Supreme Court of India

Reported in : AIR1961SC1023; (1961)GLR1(SC); [1961]42ITR1(SC); [1961]3SCR351

..... ..........................................................(c) all income arising to any person by virtue of a settlement or disposition whether revocable or not, and whether effected before or after the commencement of the indian income-tax (amendment) act, 1939 (7 of 1939), from assets remaining the property of the settlor or disponer, shall be deemed to be income of the settlor or disponer, and all ..... of trust by him, they were held by him not in his personal capacity but as a trustee. no doubt, under sections 5 and 6 of the indian trusts act if the declarer of the trust is himself the trustee also, there is no need that he must transfer the property to himself as trustee; but the law ..... , after being grossed up, was not liable to be included in his total income, in view of the third provision to s. 16(1)(c) of the indian income-tax act - section 16(1). the income-tax officer did not accept this contention, and though the assessment order is not before us, we gather from the statement of .....

Gouri Prasad Bagaria and ors. Vs. Commissioner of Income-tax, West Ben ...

Court : Supreme Court of India

Reported in : [1961]42ITR112(SC)

..... appeal is directed against the judgment and order of the high court of calcutta dated december 14, 1955, in an income-tax reference under section 66(1) of the indian income-tax act. the high court answered the question : 'whether, on the above facts and circumstances of this case, there was any material before before the tribunal to hold that the assessee .....

Bhor Industries Ltd. Vs. the Commissioner of Income-tax, Bombay-city I

Court : Supreme Court of India

Reported in : AIR1961SC1100; [1961]42ITR57(SC); [1961]3SCR409

..... 1949. by the taxation laws (extension to merged states and amendment) act, 1949, which received the assent of the governor-general on december 31, 1949, the indian income-tax act was extended to the merged states with effect from april 1, 1949. that act also introduced s. 60a in the income-tax act, by which power was given to the central government, if ..... do not affect the operation of s. 23a on the assessable income of the company which, by reason of the application of the indian income-tax act even prior to the extension act, was assessable under the indian income-tax act. dividends payable out of that portion of the income will attract s. 23a, and s. 14(2)(c) does not apply ..... accruing or arising within the taxable territory as distributed among the shareholders. the right of the department to pass an order under s. 23a(1) of the indian income-tax act was not challenged before the tribunal, and it was not the subject of a decision in the high court. the argument still has been, on behalf of .....

Gopal Vinayak Godse Vs. the State of Maharashtra and ors.

Court : Supreme Court of India

Reported in : AIR1961SC600; (1961)63BOMLR517; 1961CriLJ736a; [1961]3SCR440

..... so, what was the term for which he could be so imprisoned. we shall briefly notice the relevant provisions of the indian penal code before it was amended by the code of criminal procedure (amendment) act xxvi of 1955. section 53 of the indian penal code set out six different punishments to which offenders were liable. the second of those punishments was transportation and the ..... provisions, particularly in view of s. 53a of the indian penal code which has been added by act xxvi of 1955. section 53a of the said code reads : '(1) .................(2) in every case in which a sentence of transportation for a term has been passed before the commencement of the code of criminal procedure (amendment) act, 1954, the offender shall be dealt with in .....

Management of May and Baker (India) Ltd. Vs. their Workmen

Court : Supreme Court of India

Reported in : AIR1967SC678; [1961(2)FLR594]; (1961)IILLJ94SC

..... each case from the nature of the duties whether a person employed is a workman or not, under the definition of that word as it existed before the amendment of 1956.the nature of the duties of mukerjee is not in dispute in this case and the only question,therefore, is whether looking to the nature of ..... clear that mukerjee's duties were mainly neither clerical nor manual. therefore, as mukerjee was not a workman his case would not be covered by the industrial disputes act and the tribunal would have no jurisdiction to order his reinstatement. we, therefore, set aside the order of the tribunal directing reinstatement of mukerjee along with other reliefs ..... gratuity. so far as retrenchment compensation is concerned, the tribunal has held that iqbal singh was entitled to retrenchment compensation under section. 25-f of the industrial disputes act. this view of the tribunal is in our opinion incorrect. section 25-f came into force on october 24, 1953, while the services of iqbal singh were .....

Fpc Vs. Transcontinental Gas Pipe Line Corp.

Court : US Supreme Court

..... resulting from such purchases. though i regard the matter as less clear than the court does, i agree that the legislative history of the 1942 amendments to the natural gas act supports the commission's power to consider inferior end use as a factor in denying transco a transportation certificate for the gas in question. however, ..... x-20" service. under the contract, transco agreed to transport 50,000 mcf. daily to con. ed. in new york for use under con. ed.'s boilers, principally two boilers at con. ed.'s waterside station which were then being fired by coal. additionally, during a 60-day peak period, transco agreed to sell 50,000 mcf. ..... 5 that the public interest would suffer were transco's petition granted. among the grounds advanced were that the gas was to be transported for use under industrial boilers, this disposition being an "inferior" use from the standpoint of conserving a valuable natural resource; that authorization of this and similar direct sales to major industrial users .....

Ardeshir H. Bhiwandiwala Vs. the State of Bombay

Court : Supreme Court of India

Reported in : AIR1962SC29; [1961(2)FLR586]; (1961)IILLJ77SC; [1961]3SCR592

..... 1952, did not state that the salt works did not come within the definition of the word 'factory' and simply stated that the provisions of the indian factories act were considered redundant for which their bombay salt association had already made a suitable representation to the government of india. it was for the first time, ..... the word 'factory' in this act reads : 'the word 'factory' notwithstanding any provisions or exemption in the factory act shall be taken to mean all buildings and premises ..... mill of factory. the other subsequent acts simply extended the scope of the factory act of 1833. the act of 1844 was to amend the law relating to labour in factories and provided by s. lxxiii that 'the factory act as amended by this act and this act' would be construed together as one act. the relevant portion of the definition of .....

The Oriol Industries Ltd. Vs. the Bombay Mercantile Bank Ltd.

Court : Supreme Court of India

Reported in : AIR1961SC993; (1961)63BOMLR619; [1961]31CompCas185(SC); [1961]3SCR652

..... certificate issued by the bombay high court raises for our decision a short and interesting question about the scope and effect of the provisions contained in s. 89 of the indian companies act, 1913 - section 89, in relation to the law of banking. this question arises in this way. the appellant, the oriol industries, ltd. (hereafter called the company) was ..... the bank. it appears that the resolution for winding up of the company was held by the court to be null and void, and so the plaint was subsequently amended whereby the name of the liquidator was struck out and the suit then purported to be one which was instituted by the company itself. the plea raised by the ..... urged that in coming to the conclusion that the company's claim was unsustainable the appeal court has misjudged the effect of the provisions of s. 89 of the indian companies act in relation to the conduct of the bank in the present case. that is how the principal question which falls for our decision is about the scope and .....

Satinder Singh and ors. Vs. Amrao Singh and ors.

Court : Supreme Court of India

Reported in : AIR1961SC908; [1961]3SCR676

..... case was made by the state government under s. 8(1)(b) of the act of 1953. we have already noticed that the provisions of s. 8(3) of this act were included by an amendment in the earlier act of 1948 by the amending act of 1951. 5. before the arbitrator the acquisition proceedings were dealt with in four different ..... to the requisitioning and acquisition of immovable properties in punjab. the equitable principle which was inserted in the act of 1948 by the amending act of 1951 has been retained in the present act under s. 8(3). section 23(1) of this act validates requisitions and acquisitions of properties there specified, while sub-s. (2) of the said section ..... s. 32 of the land acquisition act of 1894 has in effect been added by this amending act. 4. in 1953 the punjab requisitioning and acquisition of immovable property act, 1953 (xi of 1953), came into force. section 24 of this act repeals the to earlier acts of 1948 and 1951, and after this act came into force it was the provisions .....

Costello Vs. United States

Court : US Supreme Court

..... here. . . ." in 1925, a known bootlegger would probably not have been admitted to citizenship. decisions before and after the repeal of the eighteenth amendment held that the applicant who trafficked in the sale, manufacture, or transportation of intoxicating liquors during prohibition, within the five years preceding his application, did ..... held misstatements during naturalization proceedings to constitute fraud under the prior statutes. the practice of the immigration and naturalization service apparently treated "fraud" under the older acts as involving willful misrepresentation or concealment of material facts. see s.rep. no. 1515, 81st cong., 2d sess. 756. [ footnote 4 ] the ..... the dismissal was "without prejudice." a new proceeding to revoke his citizenship was instituted in 1958 under 340(a) of the immigration and nationality act of 1952, on the ground that his naturalization was procured by concealment of a material fact and by willful misrepresentation. in applying for naturalization, .....