Court : Chennai
Reported in : AIR1928Mad327; 108Ind.Cas.305; (1928)54MLJ479
..... the law is thus summarised:if the matter in controversy is land, or other immoveable property, the judgment pronounced in the forum rei sitae is held to be of universal obligation, as to all the matters of right and title which it professes to decide in relation thereto. this results from the very nature of the case; for ..... and that the genuineness of exhibit ii was impeached by murugayya mudaliar, as also the validity of the appointment of rathnasabapathy mudaliar. an issue was directed by the pondicherry court as regards the genuineness of the document and two experts were examined. murugayya mudaliar did not let in any evidence and remained ex parte when this question was ..... not mean much as there is nothing to compel rathnasabapathy mudaliar alias duraiswami mudaliar to accept the advice and act up to it. exhibit ii was impugned by the plaintiff as a forgery. it appears from the proceedings in the pondicherry court, a copy of the judgment in which has been filed as ex. iv, that a suit was .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1939Bom283; [1939]7ITR195(Bom)
..... cable communication company v. commissioner of income-tax, bombay, and also by the english court of appeal in british sugar . v. harris, i think that the pondicherry case ceases to present any difficulty. the question whether the payment of part of a commission to a third person can be regarded as expenditure incurred solely for the ..... v. commissioner of income-tax, bombay, lord maugham, l.c. observed as follows :-'it may be admitted that, as mr. latter contended, it is not universally true to say that a payment the making of which is conditional on profits being earned cannot properly be described as an expenditure incurred for the purpose of earning such ..... an expenditure (not being in the nature of capital expenditure) incurred solely for the purpose of earning profits or gains within section 10 (2) (ix) of the income-tax act. in two previous cases, which came before this court, namely, commissioner of income-tax, bombay v. c. macdonald & co. and the tata hydro electric agencies, bombay v .....
Tag this Judgment!Court : Mumbai
Reported in : (1947)49BOMLR201
..... purposes of earning their profits and was a permissible deduction. sir john beaumont frankly confessed that in the past he had wrongly understood the principle of the pondicherry case; but the subsequent decisions had made the position clear. he observes that the question whether the payment of part of a commission to a third person ..... that case; and lord maugham in indian radio & cable communication company v. commissioner of income-tax, bombay : (1937)39bomlr1025 expressly stated that it was not universally true to say that a payment, the making of which was conditional on profits being earned, could not properly be described as an expenditure incurred for the purpose ..... an item of expenditure, whether in the circumstances it was an item of revenue expenditure and admissible for deduction under section 10(2) (xii) of the indian income-tax act, 1939 ?3. on november 1, 1930, mr. vithaldas thakordas died, leaving his widow, bai tarabai, him surviving. he had, during his lifetime, carried on .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1947Bom302; [1946]14ITR822(Bom)
..... the purposes of earning their profits and was a permissible deduction. sir john beaumont frankly confessed that in the past he had wrongly understood the principle of the pondicherry case ; but the subsequent decisions had made the position clear. he observes that the question whether the payment of part of a commission to a third person ..... particular observation applied to the facts found in that case; and lord maugham in the indian radio and cable communications companys case expressly stated that it was not universally true to say that a payment, the making of which was conditional on profits being earned, could not properly be described as an expenditure incurred for the ..... our judgment the sum paid to bai tarabai is an item of revenue expenditure and admissible for deduction under section 10(2)(xii) of the income-tax act. accordingly the first question referred to us must be answered in the negative and the second question in the affirmative.the commissioner must pay the costs throughout .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Cochin
Reported in : 195528ITR505(Coch.)
..... come into existence. but profits on their coming into existence attract tax at that point and the revenue is not concerned with the subsequent application of the profits" in pondicherry railway company, ltd. v.commissioner of income-tax, which led to considerable controversy need not detain us, as the learned law lord himself explained subsequently, in union ..... earning them, and then to divide them." to quote lord maugham in indian radio & cable communications co., ltd. v. commissioner of income-tax, "it is not universally true to say that a payment the making of which is conditional on profits being earned cannot properly be described as an expenditure incurred for the purpose of earning such ..... or a revenue expenditure is it a payment incurred wholly for the purpose of the business as contemplated in clause (xv), of section 13 of the income-tax act 3. whether payment is of the nature of an additional royalty and if it is so, whether it is an allowable deduction 4. whether on the facts and .....
Tag this Judgment!Court : Chennai
Reported in : AIR1960Mad231
..... g. o. should be quashed, what he in effect and substance wants is, that the regional transport authority should be directed institute legal proceedings against pondicherry vehicles, running through indian enclaves without obtaining permits from indian enclaves without obtaining permits from indian authorities. now, there is authority for the position that a ..... places and requesting the government of madras to instruct their transport authorities to issue 'concurrent permits for running at least 15 buses and 15 lorries from pondicherry, 5 buses and 5 lorries from karaikal and 2 buses and 2 lorries from mahe.' this suggestion led to further correspondence and a distinction was made ..... passage across indian territory. but no such legislation has been enacted.mr. nambiar however insisted that the provisions of the motor vehicles act are general in terms and of universal application to every inch of indian soil and so it must be considered that the right of free passage has been denied. ordinarily .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC41; [1961]1SCR305
..... the merger) as and from november 1, 1954. the de juretransfer was postponed. 5. messrs. universal imports agency are a proprietary concern registeredwith the services des contribution, pondicherry, having its principal place ofbusiness at pondicherry. sri mohanlal b. gandhi is the proprietor of the saidagency. they are established importers and general ..... such restrictions or prohibitions,the goods concerned are liable to be confiscated and the persons involved arealso liable to penalty. the foreigner exchange regulation act, 1947, providesfor the regulation of payments, dealings in foreign exchange and securities,and the import and export of currency and bullion. it prohibits ..... been applied to the frenchestablishments by the application of laws order, but they have not disputedthat the sea customs act and the imports and exports (control) act were appliedto pondicherry. the petitioners rested their case mainly on the saving clausecontained in paragraph 6 of the application of laws order .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1752; 1983LC2169D(SC); [1962]2SCR410
..... by the petitioners would therefore have to depend on the proper interpretation of the relevant notifications, because as already seen as the sea customs act and the tariff act, etc., having been extended to pondicherry territory, etc., from and after november 1, 1954, prima facie duty would be payable on the import. we have already pointed ..... counsel amounted to saying that the point about the exemption of the petitioners from payment of customs duty is also covered by the decision of this court in universal imports agency's case : [1961]1scr305 , we consider it wholly unjustified. as we have already shown, the liability to pay customs duty was admitted by ..... law which prevailed before november 1, 1954, to obtain foreign exchange requirements by what are termed 'open market purchases'. in fact, in the case of the universal imports agency : [1961]1scr305 the orders impugned were passed and were sought to be supported before this court on the ground that the foreign exchange requirements were .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1963]1SCR778; [1963]Supp2SCR778
..... specified in section 58 and could not be for a lesser period. the question was therefore of jurisdiction. 138. in universal imports agency v. the chief controller of imports and exports : [1961]1scr305 , the petitioners, in pondicherry, entered before its merger with india, into firm contracts with foreign sellers and the goods agreed to be imported were ..... was not a petition under article 32. in that case the sales tax under explanation ii to section 2(g) of the central provinces & berar sales tax act (act 2 of 1947) was held ultra vires of the state legislature because it offended article 286(1)(a) and its imposition or threat of imposition was held ..... (1924) 1 k.b. 171 : 'whenever any body or persons having legal authority to determine questions affecting the rights of subjects and having the duty to act judicially act in excess of their legal authority they are subject to the controlling jurisdiction of the kings bench division exercised in these writs.' 227. what was said of judicial .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC332; [1961]43ITR143(SC); [1962]2SCR859
..... of income-tax (1937) i.t.r. 270, in which the decision in the pondicherry railway company case (1931) l.r. 58(i) a. 239 was explained. in the case before the privy council, lord maugham observed : 'it is not universally true to say that a payment the making of which is conditional on profits being earned cannot ..... uncontrolled sovereign powers. he was the supreme legislature, the supreme judiciary and the supreme head of the executive, and there were no constitutional limitations upon his authority to act in any of these capacities. the firmans were expressions of the sovereign will of the nizam and they were blinding in the same way as any other law; ..... are thus confined to the legislative force of the notifications issued in 1931, 1932 and 1933 respectively. the appellant's contention is that the notifications were not an act of legislation but an interpretation by the sovereign. mr. desai concedes that if they be regarded as legislation, then the later decisions of the privy council and .....
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