Judgment Search Results Home > Cases Phrase: inland vessels act 1917 Page 14 of about 3,260 results (0.109 seconds)

Gammon India Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Reported in : [1997]228ITR691(Bom)

..... thus conceded this position, the division bench took into consideration the sub-category of other vessels which took in its sweep all the vessels including pontoons, which were operated in inland waters. ..... that in the earlier claim of the company for the assessment year 1964-65, the tribunal was considering whether a barge could be considered as a ship within the meaning of the expression in section 33 of the income-tax act, 1961, and that the question whether a pontoon could be considered a ship never arose in that matter. 7. ..... section 3(55) of the general clauses act gives an inclusive definition of the word 'ship' which is as follows : ''ship' shall include every description of vessel used in navigation not exclusively propelled by oars.' ..... development rebate under section 33 of the income-tax act, 1961, was claimed by the company on the ground that pontoons were 'ships' for the purpose of section ..... by this reference under section 256(1) of the income-tax act, 1961, which is at the instance of the assessee, ..... is to be borne in mind that the word 'ship' has not been defined anywhere in the income-tax act, 1961, or in the rules made thereunder. ..... the business of manufacture or production of any one or more of the articles or things specified in the items in the ninth schedule, the assessee was not entitled to the initial depreciation under section 32(1)(vi) of the income-tax act, 1961, as claimed. 3. ..... also refer to the definition given to this word 'ship' in the general clauses act, 1897. .....

The Hine Vs. Trevor

Court : US Supreme Court

..... but the true reason why the admiralty powers of the federal courts began now to be exercised for the first time in the inland waters was this: the decision in the case of the genesee chief having removed the imaginary line of tidewater which had been supposed to circumscribe the jurisdiction of the admiralty courts, there existed no longer ..... record distinctly raises the question how far the jurisdiction of the district courts of the united states in admiralty causes arising on the navigable inland waters of this country is exclusive and to what extent the state courts can exercise a concurrent jurisdiction. ..... the congress which framed that act -- the first assembled under the constitution -- seemed to recognize this more extended view of the jurisdiction in admiralty by placing under its control cases of seizure of vessels under the laws of impost, navigation, and trade of the united states when those seizures were made in waters navigable from the sea by vessels of ten tons burden or ..... question in the present case was how far the jurisdiction of the district courts of the united states, in cases of admiralty arising on our navigable inland waters, is exclusive, and how far the state courts might exercise jurisdiction concurrently. ..... but with the vast increase of inland navigation consequent upon the use of steamboats, and the development of wealth on the borders of the rivers, which thus became the great water highways of an immense commerce, the necessity for an admiralty court, .....

Jaikishan Dass Mull Vs. LuchhiminaraIn Kanoria and Co.

Court : Supreme Court of India

Reported in : AIR1974SC1579; (1974)2SCC521

..... entered into on the terms and conditions prescribed under the bye-laws as mandated by bye-law 15 and consequently, they were illegal and void by reason of section 15, sub-section (3a) of the forward contracts act and the arbitration clauses contained in these contracts must also, therefore, fall along with the contracts of which they formed part. ..... their written statements and, though extension of time was granted, the respondents did not ultimately file their written statements but instead preferred an application under section 23 of the arbitration act challenging the existence and validity of the arbitration clause contained in each of these several contracts entered into between the parties. ..... contract for export would stipulate a price 'free alongside export vessel in the port of calcutta', while in a contract for inland delivery, the price would be for or c. & f. ..... failed to comply with the by-laws they are rendered void under the provisions of section 5 of the act.of the act.the same view was reaffirmed by this court in : [1971]2scr751 where grover, j. ..... a proper determination of this question, it is necessary to refer to some of the relevant provisions of the forward contracts act and the bye-laws for trading in transferable specific delivery contracts made by the exchange. ..... thompson (1920) 2 kb 80, with reference to section 9 of the bills of sale act, 1882, namely, '...a bill of sale will be void unless all the blanks which are included in the statutory form are filled up', .....

Seabird Exploration Fz, Llc,uae Vs. Director of Income-tax (internatio ...

Court : Authority for Advance Rulings

..... view taken by the appellate court is discernible from the following passage: here the contract of salvage was entered into in the paracels and all the work of refloating and putting the vessel into a condition to be towed to hong kong and nearly all the tow, except for the last three miles, were completely beyond the territorial limits of hong kong and consequently ..... revenue that it is not clear whether the crew including the party chief/shore manager were employed by the applicant itself or whether the services of the crew employed by the vessel owner have been utilized by the applicant, the applicant replied that there was neither supply of crew nor payment of consideration for that (vide written submissions filed on 3.3.2010) ..... could be culled out from the decisions adverted to above, this authority is of the view that where the agreement was executed outside india and the delivery of the vessel also took place outside india, by reason of the mere presence of the vessel in india without the volition of vpc, the source of income cannot be said to be located in india. ..... paid by the applicant to the vessel providing companies ( vpc) under global usage bare boat charter agreements ( bbc agreements) could be said to accrue or arise or deemed to accrue or arise in india under the provisions of the income tax act, 1961 ( act) and therefore subject to withholding tax ..... inland ..... commissioner of inland revenue vs. ..... privy council in the case of commissioner of inland revenue vs. ..... of inland revenue .....

Perrine Vs. Chesapeake and Delaware Canal Company

Court : US Supreme Court

..... they admitted the facts and proceedings alleged in the complainant's bill, and that the instructions given to their officers would be enforced, in regard to the canal passenger line of the complainant, and any boat or vessel belonging to him, but they denied that either by any provision, terms, or conditions of their charters of incorporation, or by any law, they are or were forbidden, or ought not to have passed ..... toll upon it in respect of the passengers on board of the same, or from hindering its free passage with passengers and persons, others than those engaged in the navigation or business of the vessel or cargo, until the said payment in respect of such passengers and persons on board; he prayed for an injunction to restrain the corporation and its superintendent at the delaware tide lock, and ..... all other commodities or packages ten cents, and for all other commodities the same proportion, agreeable to the articles herein enumerated, and every boat or vessel, which has not commodities on board to pay the sum of four dollars, shall pay so much as, with the commodities on board, will yield that sum; and every empty boat ..... policy of the compact between the states under which this work was constructed, as indicated by their respective charters, or to the general and established usages of inland navigation at the time the charters were granted, or to the language of the several acts which define the powers of the corporation, we see no ground for maintaining the right now claimed. .....

M/S. Indian Dyestuff Industries Limited and Another Vs. M/S. Mehta Tra ...

Court : Mumbai

Reported in : AIR1994Bom209; 1994(4)BomCR297; 1995(2)MhLj127

..... policy has been defined in clause (20) ofsection 2 of the indian stamps act infollowing terms:'policy of sea-insurance or 'sea-policy' -(a) means any insurance made upon any ship or vessel (whether for marine or inland navigation), or upon the machinery, tackle or furniture of any ship or vessel, or upon any goods, merchandise or property of any description whatever on board of any ship or vessel, or upon the freight of, or any other interest which may be ..... inland transit (rail or road) tariff, chapters -- inland vessels tariff, chapter 8 -- sailing vessels ..... lawfully insured in, or relating to, any ship or vessel, and(b) includes any insurance of goods, merchandise or property for ..... unknown or contingent event.the expression 'marine insurance has been defined in the insurance act of 1938 in clause (13a) of section 2 to mean:'marine insurance business' means the business of effecting contracts of insurance upon vessels of any description, including cargoes, freights and other interest which may be legally insured, in or in relation to such vessels, cargoes and freights, goods, wares, merchandise and property of whatever description insured for .....

Missouri Pacific R. Co. Vs. Porter

Court : US Supreme Court

..... of the act to regulate commerce, requiring carriers to establish and enforce just and reasonable regulations affecting "the issuance, form and substance" of bills of lading, applies to provisions in bills of lading affecting liability of railroads for loss of property received by them for transportation over an interstate inland route to a seaport for delivery to a foreign vessel for ocean ..... of provisions in bills of lading affecting liability of railroads for loss of property received by them for transportation over an interstate inland route to a seaport for delivery to a foreign vessel for ocean carriage to a nonadjacent foreign country. ..... 497, 441, was enacted to promote the business of common carriers by water in foreign commerce whose vessels are registered under the laws of the united states; it applies to shipments from points in the united states to nonadjacent foreign countries, and requires the ..... the carrier took the case to the supreme court of the state, and there it was held that the acts of congress regulating bills of lading apply only to interstate commerce and to shipments from a point in the united states to an adjacent foreign country, and do not evince an intention to ..... commerce act extends to the plaintiff in error and to the other railroads named in the bill of lading over which the cotton was to have been transported from earle, arkansas, to the port of brunswick, georgia, and it also extends to the interstate transportation over the inland route constituting .....

Northeast Marine Terminal Co., Inc. Vs. Caputo

Court : US Supreme Court

..... person physically to move waterborne freight to or from a barge, lighter or railroad car for transfer to or from a vessel of a carrier of freight by water which is, shall be, or shall have been berthed at the same pier or other waterfront terminal, or" "(c) by any person to perform labor or services involving, or incidental to, the movement of freight at a waterfront terminal ..... than a hiring agent, who is employed for work at a pier or other waterfront terminal" "(a) either by a carrier of freight by water or by a stevedore physically to perform labor or services incidental to the movement of waterborne freight on vessels berthed at piers, on piers or at other waterfront terminals, including, but not limited to, cargo repairmen, coopers, general maintenance men, mechanical and miscellaneous workers, horse and cattle fitters, grain ceilers and marine carpenters, or" "(b) by any ..... since it is clear that he would have been covered while unloading such a vessel, [ footnote 36 ] to exclude him from the act's coverage in the morning but include him in the afternoon would be to revitalize the shifting and fortuitous ..... affirmed compensation awards to a worker securing a vehicle to a railway car in preparation for its transportation inland and to a worker unloading bales of cotton from a wagon and stacking them in the warehouse to ..... 1917 ..... in 1917, the .....

P.C. Ray and Co. (India) Private Ltd. Vs. A.C. Mukherjee, Income-tax O ...

Court : Supreme Court of India

Reported in : [1959]36ITR365(SC)

..... thus appears to have proceeded throughout on the footing that of the total amount of the agreed hire, it was paying a part in india to the master for his ordinary disbursements or for the repairs of the vessel and to the local agents of the owners as their commission and it was paying the entire residue by transmitting the same to england. ..... us candidly that it was an oversight on his part that in of definite instructions on the matter received from his clients, he had not distinguished between the payments made of ordinary disbursements on the vessel's account and the payments made as commission to the agents of the owners or for repairs to the ship. ..... contention was that, in any event, the payments in the present case had been made for ordinary disbursements on the vessel's account and, therefore, the amounts concerned were clearly earmarked for expenditure. ..... as follows : 'the charterers or their agents to advance to the master, if required, necessary funds for ordinary disbursements for the vessel,s account at any port, charging only interest at 6 per cent., p.a. ..... that difficulty which made me think at one stage of the argument that the expression 'any other sum chargeable under the provisions of this act' could perhaps be legitimately construed in the sense in which the expression 'annual payment', occurring in the old rule i of case iii of schedule d to the english income tax act, had been construed in england and i referred to the decision in commissioners of inland revenue v. .....

The Victory and the Plymothian

Court : US Supreme Court

..... the case, below, respecting the navigation and the conduct of the victory and the plymothian just previous to the collision which caused the injuries and damage herein complained of, held: (1) that as a general rule, vessels approaching each other in narrow channels, or where their courses diverge as much as one and one-half or two points, are bound to keep to port and pass to the right, whatever the occasional effect of ..... signals being given or answered erroneously, or from other causes, the pilot so in doubt shall immediately signify the same by giving several short and rapid blasts of the steam whistle, and if the vessels shall have approached within half a mile of each other, both shall be immediately slowed to a speed barely sufficient for steerageway until the proper signals are given, answered and understood, or until the ..... by rule eighteen of the regulations prescribed by the act of april 29, 1864, carried forward in section 4233 of the revised statutes, "if two vessels under steam are meeting end on, or nearly end on, so as to involve risk of collision, the helms of both shall be put to port, so that each may pass on the port side ..... , this cotton was delivered to the plymothian, which issued bills of lading or receipts to the inland carrier, containing the negligence and flag clauses. ..... the bills of lading given by the inland carriers had the negligence, but not the ..... 2,011 bales were shipped from interior points under bills of lading given by the inland carrier to the shipper. .....