Court : Mumbai
Reported in : AIR1949Bom12; [1948]16ITR98(Bom)
..... the negative. the commissioner to pay the costs.tendolkar, j. - the facts giving rise to this reference are very few. the assessee owns the sri lakshmi silk mills and manufactures silk cloth. attached to the mills there is a dyeing plant and this plant was used by the assessee for the purpose of dyeing silk yarn in connection with the ..... behalf of the income-tax commissioner is a decision of the calcutta high court reported in sadhucharan roy chowdhry, in re. in that case, the assessee who owned a jute press leased it out to a private company on rent and it was held that the rent received by the assessee was income from business. it appears that the assessee ..... from business or from other sources.reliance is in the first instance placed by the advocate-general on behalf of the assessee on section 12 (3) of the income-tax act. section 12 deals with 'other sources' of income. sub-section (3) thereof provides that where an assessee lets on hire machinery, plant or furniture belonging to him and .....
Tag this Judgment!Court : Kolkata
Reported in : [1949]17ITR308(Cal)
..... profits tax purposes ?'the facts giving rise to this litigation may be shortly stated as follows : the assessees are a limited liability company carrying on business as manufacturers of jute products. the assessees had let a portion of their business premises to a firm known as radha kant & co. who were conducting the business of dehydrating ..... or mainly concerned with the holding of property a business for the purpose of the act.the assessee company in this cases was, as its name suggests, a company engaged in the manufacture and sale of jute products. it apparently owned a jute mill and the letting of godowns or parts of their business premises appears to ..... , but somewhat enlarged.'business' is defined in section 2(5) of the excess profits tax act, 1940, as including 'any trade, commerce or manufacture or any adventure in the nature of trade, commerce or manufacture or any profession or vocation, but does not include a profession carried on by an individual or by individual by individuals .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1953P& H72
..... income-tax' : [1949]17itr308(cal) .12. the facts of that case were that the assessee company was a limited liability company carrying on business as manufacturers of the jute products. the company had let a part of its business premises to a firm doing the business of dehydrating potatoes. the question was whether the rent received by ..... is not a business within the meaning of that term as used in the income-tax act. in this act business is shortly defined as including any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture. the question was whether tax was payable under section 9 (property) or under section ..... referring each to one accounting year, but the questions raised by each application were identical.2. the reference relates to a liability under the excess profits tax act of 1940. the assessee firm, known as narain swadeshi weaving mills, chheharta, was constituted in the year 1935, having three partners narain singh and his two .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC364; [1954]25ITR449(SC); [1955]1SCR393
..... their general description the work which the appellants would do as agents for governments or authorities or for any bankers, manufacturers, merchants, shippers and others when they acted as agents of the company which were manufacturers inter alia of cotton piece goods they would be carrying on agency business within the meaning of this object. apart ..... company of cotton all raw materials and articles required for the purpose of the company and the purchase from the company of yarn cloth and all other articles manufactured by the company and otherwise, and to deal with any firm in which any of the shareholders of the said lachminarayan ramgopal & son ltd., may be ..... nizam and in india and to purchase, pay for, sell, resell and repurchase machinery, engines, plant, raw cotton, waste, jute, wool and other fibres and produce, stores and other materials and to manufacture yarn cloth and other fabrics and to sell the same either in the said territories as well as elsewhere in india and either .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1955P& H130; (1955)IILLJ17P& H
..... products.iron and steel.paper,textiles (made wholly or in part of cotton or wool or jute or silk, whether natural or artificial).7. by act 37 of 1953 the act of 1952 was amended and, us i have said before, the word 'manufacture' was defined by section 2(ia) and the schedule was also amended by section 19 of ..... 150 workmen in the factory and, therefore, this factory does not fall within schedule i of the employees' provident funds act read with sections 2(i) and 4 of the act because the petitioners are neither manufacturers nor producers of textile goods and it is therefore contended that the letter of the opposite party dated 20-3-1954 calling ..... the amending act. the words 'or production' were omitted and an explanation has been added, and the relevant portion of this schedule now is-'any industry engaged in the manufacture of any of the following: *****textiles (made wholly or in part of cotton or wool or jute or silk, whether natural or artificial). explanation .....
Tag this Judgment!Court : Chennai
Reported in : [1955]28ITR952(Mad)
..... to appreciate the point involved in the reference and of these the following are not in controversy.the assessee is a public limited company engaged in the business of the manufacture and sale of yarn. it is managed by a firm of managing agents by name kulli chetti and brothers. the reference is concerned with assessment year 1944-45, the accounting ..... close of the arguments mr. rama rao sahib invited us to issue a direction under the proviso 2 to sub-section (3) of section 34 of the indian income-tax act to enable the assessments of the three purchasers from the mills being re-opened. his apprehension was that these parties might not have shown the figures as disclosed by the ..... rajagopala ayyangar, j. - this is a reference under section 66(1) of the indian income-tax act. the question of law referred for our decision is 'whether on the facts and circumstances of the case, the addition of rs. 1,46,000 to the assessable income of .....
Tag this Judgment!Court : Chennai
Reported in : (1956)IILLJ233Mad
..... ushin v. ma shin a.i.r. 1940 rang. 18; munshi v. yeshwant a.i.r. 1948 bom. 44; tobacco manufacturers v marion stewart : air1950cal164 14. in the present case that the personal injury resulting from the accident arose out of and in the course of the deceased workman's employment ..... the workman received personal injury as a result of the accident arising out of his employment.13. [see also central glass industries v. abdul : air1948cal12 . nawab all v. hanuman jute mills : air1933cal513 ; champath v shaw wallace: ; lee shi v. mines of burma, ltd. a.i.r. 1939 rang. 428: ramabrahman v. traffic manager : air1943mad353 ; ..... , holding that mere negligence or even gross or culpable negligence on the part of the workman would not disentitle him to compensation, proceed are twofold. the act itself was founded on the german system of insurance of workmen against accident happening in the course of their employment, a system which has since been largely .....
Tag this Judgment!Court : Chennai
Reported in : (1956)2MLJ19
..... ; ushin v. ma shin a.i.r. 1940 rang. 18; munshi v. yeshwant a.i.r. 1948 bom. 44; tobacco manufacturers v. marian stewart : air1950cal164 .14. in the present case that the personal injury resulting from the accident arose out of and in the course of the deceased workman's ..... the workman received personal injury as a result of the accident arising out of his employment.13. see also central glass industries v. abdul : air1948cal12 ; hawab ali v. hanuman jute mills : air1933cal513 ; champath v. shaw wallace ; lee shi v. the mines of burma ltd. a.i.r. 1939 rang. 428; ramabrahman v. traffic manager : air1943mad353 ..... , holding that mere negligence or even gross or culpable negligence on the part of the workman would not disentitle him to compensation, proceed are twofold. the act itself was founded on the german system of insurance of workmen against accident happening in the course of their employment, a system which has since been largely .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1957Raj213
..... that by the press-notes referred to above, the central government offered certain special facilities to small manufacturers of salt and permitted them freely to manufacture salt, without being under the necessity of obtaining any licence from them, under the salt act cannot per se avail the petitioner for the rights of ownership of the state could not possibly ..... . in the result we hold that the expression 'mines or minerals' as used in the marwar land revenue act embraces salt within the meaning thereof, and it follows as a necessary corollary that the right to exploit or manufacture salt irrespective of the manner of its production whether in khalsa or jagir, in the territory of the former ..... , namely, the one and half acre, he is perfectly within his legal rights as such manufacture is covered by a press-note dated the 23rd april, 1948. issued by the government of india under section 6 of the central excise and salt act (no i) of 1944.the effect of this press-note briefly put, is that the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1957All159
..... , on the ground now advanced.27. iv. repugnancy.section 9 of the industries (development and regulation) act, 1951 (act 65 of 1951) empowers the central government to levy a cess for the purposes of the act on 'all goods manufactured or produced' in a controlled industry, and it is contended by mr. shanti bhusan that as section ..... consider separately at the end of this judgment.7. during the pendency of the petitions the u. p. sugarcane cess act, 1956, (hereinafter called the impugned act) came into force. this act, unlike the 1938 and 1953 acts, does not purport to regulate the supply and purchase of sugarcane required for use in sugar factories its purpose ..... edible oilseeds and oils; (c) cattle fodder, including oilcakes and other concentrates; (d) raw cotton, whether ginned or unginned, and cotton seed; and (e) raw jute.' 80. it would appear from the above entries that the industries the control of which by the union was declared by the parliament to be expedient, became exclusive union .....
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