Court : Allahabad
Reported in : (1921)ILR43All334
..... the exercise of his jurisdiction in entertaining an appeal which he was bound to entertain, was given in the recent decision of this court in jwala prasad v. east indian railway (1918) 16 a.l.j. 535. we agree with both those decisions and we do not think that any of the other authorities cited to us are really ..... of two out of three judges got out of the difficulty by holding that the lower appellate court had exercised its jurisdiction irregularly in compelling the first court to act without jurisdiction. speaking for ourselves we prefer the view taken by the dissentient judge in that case, which is the view we are ourselves taking in this case. ..... there the chief justice and another judge held that the high court had no jurisdiction to interfere, for it could not be said that the lower appellate court had acted in the exercise of its jurisdiction illegally or with material irregularity simply because its decision upon the question of jurisdiction of the first court might be erroneous in law. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1921All1; 63Ind.Cas.15
..... : 13 a.l.j. 460, moti lal v. gangadhar 29 ind. cas. 176 : 13 a.l.j. 435 and jwala prasad v. east indian railway co. 46 ind. cas. 99 : 16 a.l.j. 535.14. it must be conceded on the other hand that the calcutta high court has ..... has ever been considered by the learned judges of the calcutta high court with reference to the wording of order xiv, rule 2 of act v of 1908, or the general scope and intention of that statute in the matter of appeals from orders. the learned judges who ..... not because they have determined it. these further considerations are in substance three.8. firstly, in drafting the present code of 'civil procedure, act v of 1908, the legislature seems to me to have dealt carefully and systematically with the question how far a party to a suit, ..... any rate, within the local omits of that court so that clause (c) of section 20 of the code of civil procedure (act v of 1906) gave him the option of resorting to this tribunal instead of to any court at cawnpore, within the local limits of .....
Tag this Judgment!Court : Allahabad
Reported in : [1955]28ITR45(All)
..... b) whether on the facts and in the circumstances of this case the amount of rs. 15,612 in the hands of the assessee is income taxable under the indian income-tax act ?'the facts though not fully set out in the original statement of the case now appear from the fresh statement made by the tribunal. makkhan lal, grandfather of ..... tax, hyderabad v. baliram santhoba where ansari, j., suggested that section 14(2) (c) should be read not with section 10 but with section 4(1) of the indian income-tax act.the bombay view was followed by a bench of the hyderabad high court of east punjab in commissioner of income-tax, punjab v. hira mall narain das.the only ..... 2 the question arose whether the money spent to prevent nationalisation of the business and the seizure of the assets of the company could be said to have been spent wholly and exclusively for the purposes of the companys trade. though the decision is not relevant for our purposes yet it contains an exhaustive examination of the case-law as to .....
Tag this Judgment!Court : Allahabad
Reported in : [1968]70ITR651(All)
..... incorporated under the indian companies act, carries on the business of purchase and sale of buildings and machinery and keeps its accounts in the mercantile system.the assessee had purchased a ..... is one which is towards a liability actually existing at the time and merely putting aside of money which may become expenditure in future is not expenditure see indian molasses co. (private) ltd. v. commissioner of income-tax.we, therefore, answer question no. 1 in the negative against the assessee and in favour ..... act').the reference has been made at the instance of the assessee, bharat stores ltd. agra (hereinafter referred to as 'the assessee'). this case relates to the assessment made in the year 1947-48, the relevant previous year being the one ending on june 30, 1946.the statement of the case shows that the assessee, which is a registered company .....
Tag this Judgment!Court : Allahabad
Reported in : 58Ind.Cas.765
1. this suit was brought by the kharidar kapra company, a limited liability company registered under the indian companies act, carrying on business at cawnpore as importers of, and dealers iv, cloth. they sued through their managing director raghunandan lal. their cause of action was stated to ..... , the court below has found that, as regards the remaining defendants in the suit, any claim which the company might have had was allowed to become barred by limitation, under article 106 of the first schedule to the indian limitation act, not having been brought within three years of girdbari lal's death. in fast, the trial court holds ..... that whatever partnership existed between the plaintiff- company and girdhari lal was a contractual relation with that gentleman personally and same to an .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1921All226; 61Ind.Cas.36
..... so in the exercise of his jurisdiction in entertaining an appeal which he was bound to entertain, was given in the resent decision of this court, jwala prasad v. east indian railway co. 46 ind. cas. 99 : 16 a.l.j. 535. we agree with both those decisions and we do not think that any of the other authorities ..... of two out of three judge got out of the difficulty by holding that the lower appellate court had exercised its jurisdiction irregularly in compelling the first court to act without jurisdiction. speaking for ourselves, we prefer the view taken by the dissentient judge in that case, which is the view we are ourselves taking in this case ..... there the chief justice and another judge held that the high court had no jurisdiction to interfere, for it could not be said that the lower appellate court had acted in the exercise of its jurisdiction illegally or with material irregularity simply because its decision upon the question of jurisdiction of the first court might be erroneous in law. .....
Tag this Judgment!Court : Allahabad
Reported in : 2007(4)AWC3513
..... returned and the total cloth is amounting to rs. 17,27,671.05. the corporation is a government company duly owned, controlled and financed by the government of uttar pradesh. it is a registered company under section 617 of the companies act. there is an agreement signed by the officers of the handloom corporation as well as the proprietor of the ..... petitioners.2. the petitioners are engaged in the business of printing and is carrying on its business by dyeing/printing of cloths which are sent for job work by different companies and corporations. the respondent no. 1 u.p. state handloom corporation limited is also one of the concern which sends towels, sarees, malmal for job work of ..... upon the same. as regards clause 20, the same is also barred in view of the provision of section 24 of the indian contract act. if a contract which involves in its fulfilment, the doing of an act prohibited by statute then it is void. reliance has been placed upon a judgment in mannalal khetan and ors. v. kedar .....
Tag this Judgment!Court : Allahabad
Reported in : (2007)8VST760(All)
..... aside ?3. brief facts of the case are that the applicant is a public limited company incorporated under indian companies act, 1956 and is registered both under the u.p. trade tax act and central sales tax act. applicant had established a new unit at sathariya, district jaunpur for manufacturing of pressure cooker. ..... the production was started on 28.02.1990. applicant claimed for exemption under section 4-a of the act ..... urban), lakhimpur-kheri, lucknow, meerut,mirzaur, muzaffarnagar,saharanpur and varanasi.-------------------------------------------------------------------explanation.1. ...2. ...3. ...11. perusal of section 4-a of the act, it is clear that it empowers the state government to grant the exemption by issuing the notification on the turn over of sale in respect of such .....
Tag this Judgment!Court : Allahabad
Reported in : [2004]136TAXMAN61(All)
..... counsel for the income-tax department and shri soli dastur, shri percy pardiwalla and shri s.d. singh for the assessee.3. the assessee is a company registered under the indian companies act. it does not business of collecting deposits from the public under different finance schemes. the relevant assessment year is 1991-92. in respect of this assessment ..... deleting the credits made to its profit and loss account by the assessee after holding first proviso to section 145(1) of the act is not applicable? whether since the profit of the company cannot be ascertained by taking 20% of the collection as revenue receipt and debiting the amount of various expenses on ad hoc basis ..... hence, the first proviso to section 145(1) of the act was applicable ?6. whether the tribunal was justified in accepting the revision .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1941All377
..... our final acceptance.we further beg to inform you that as suggested by us in our last interview and approved by you, we are forming ourselves into a registered company under the indian companies act, 1913 under the name and style of devi prasad sri krishna prasad ltd., and the lease therefore be kindly drawn in the name of the ..... company so being formed.since the security deposit as desired by you has now been lodged kindly issue necessary instructions to the district forest officers concerned that they may extend ..... of state was concerned, it failed because the terms of section 30, government of india act, were not complied with, and so far as the company was concerned, it failed because it was a pre-incorporation agreement and it was at the option of the company to accept it or not. there is no doubt that, at the time when the .....
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