Judgment Search Results Home > Cases Phrase: tax on lotteries act 2004 section 30 compounding offences Sorted by: old Page 14 of about 513 results (0.104 seconds)

United States Vs. Mitchell

Court : US Supreme Court

..... when the return was made, the rulings and regulations of the commissioner of internal revenue and the secretary of the treasury did not permit the deduction of the federal estate tax or the state inheritance tax, and for that reason the executors did not claim that either should be deducted, and paid the amount shown by the return. ..... " the question decided concerned the character of the exaction -- that is, whether the so-called federal "estate taxes" were "taxes" within the meaning of that word as used in the clause of 214 quoted. ..... the opinion referred to the provision which imposes the tax upon incomes of estates and that part of 214 which authorizes the deduction of "taxes paid or accrued within the taxable year imposed (a) by the authority of the united states, except income, war profits and excess profits taxes," and, in discussing the clause defining the deductions permitted to be made, the court said (p. ..... in calculating the income tax on an estate during administration, under the revenue act of 1918, federal estate taxes are deductible from gross income. ..... [ footnote 1 ] section 201, act sept. ..... section 200 declares that "paid" means "paid or accrued," and that the phrase "paid or accrued" shall be construed according to the method of accounting upon the basis on which the net income is computed under 212. .....

Kumar Sarat Kumar Roy Vs. the Commissioner of Income Tax

Court : Kolkata

Reported in : AIR1926Cal998,96Ind.Cas.702

..... in certain specified circumstances, no doubt, he may require the commissioner of income tax to refer a question of law to the high court under section 66(2) of the income tax act, and if the commissioner refuses to state the case on the ground that no question of law arises, the assessee may apply to the high court for an order compelling the commissioner to state a case. ..... since the enactment of section 8 of the indian income tax (amendment) act (xxiv of 1926), which came into force after the rule in this case was granted, some of the defects in the act to which i have adverted have been rectified. ..... mitter's contention that as in the proceedings in review before the commissioner a serious point of lawarose he was bound to refer it to the court, the answer is that possibly in a properly con situated application under section 45 of the specific relief act, the court might order the commissioner 'to state a case. ..... the court is moved to exercise the powers vested in it under section 66(3) of the income tax act (xi of 1922). ..... but, in my opinion, the court has no jurisdiction to pass such an order in the present rule which has been passed upon section 66(3) of the income tax act.11. ..... there is no such application before us, the present application being under section 66 of the income tax act. ..... on the 9th december, the applicant filed an application for review under section 33 of the income tax act. .....

Yu Cong Eng Vs. Trinidad

Court : US Supreme Court

..... is a chinese person and conducts a small general merchandise business in manila, commonly known in the philippines as a chinese tienda; that he carries a stock of goods of about 10,000 pesos, or $5,000; that his sales taxes amount to from 40 to 60 pesos per quarter; that he neither reads, writes, nor understands the english or spanish language or any local dialect; that he keeps books of account of his small business in chinese, the ..... evidence was introduced on behalf of the defendants to show the difficulty of securing competent chinese bookkeepers who could act as inspectors of chinese books for the tax collecting authorities, and while the failure of the government to employ a sufficient number was charged to the fact that sufficient salaries were not paid to secure them, it is ..... such an act was confined under the fifteenth amendment to a refusal to receive such a vote from a colored man on account of his race, color, or previous condition of servitude, but the section under which the indictment was brought did not specifically confine the offense to a refusal for such a reason or to such discrimination, although, in previous sections of the act, there was a general purpose disclosed in the act to enforce ..... striking out or disregarding words that are in the section, but by inserting those that are not now there ..... take these sections of the ..... the sections must ..... the section was ..... representatives of the philippines in legislature assembled and by the authority of the same:" "section 1. .....

Myers Vs. United States

Court : US Supreme Court

..... [ footnote 4 ] officers with commissions in the state department who were removed: collectors of customs, 17; collectors and inspectors, 25; surveyors of ports, 4; surveyors and inspectors, 9; supervisors, 4; naval officers, 4; marshals, 28; district attorneys, 23; principal assessors, 3; collectors of direct taxes, 4; consuls, 49; ministers abroad, 5; charges des affaires, 2; secretaries of legation, 3; secretary of state, l; secretary of war, 1; secretary of the treasury, 1; secretary of the navy, 1; attorney general, 1; commissioner of loans, 1; receivers of public moneys, 2; registers of land ..... " "we are satisfied that its [congress'] intention in the repeal of the tenure of office sections of the revised statutes was again to concede to the president the power of removal if taken from him by the original tenure of office act, and, by reason of the repeal, to thereby enable him to remove an officer when, in his discretion, he regards it for the public good, although the term of office may have been limited by the ..... five and forty-six, justices of the peace, on conviction of the offences enumerated, are removable from office, but these necessarily do not page 272 ..... departments of finance, war and foreign affairs; to have the nomination of all other officers (ambassadors to foreign nations included) subject to the approbation or rejection of the senate; to have the power of pardoning all offences except treason, which he shall not pardon without the approbation of the senate. .....

Palmetto Fire Ins. Co. Vs. Conn

Court : US Supreme Court

..... such insurance became effective through sales of cars in other states, though sold by distributors and retail dealers who owned them and were not agents of the sales company, laws of those states regulating and taxing insurance were constitutionally applicable to such local transactions, and that the fact that the cost of the insurance was taken up in the price of the cars so sold did not prevent the insurance from being ..... it is true that the obligation arose from a contract made under the law of another state, but the act was done in ohio, and the capacity to do it came from the law of ohio, so that the cooperation of that law was necessary to the obligation imposed ..... 305 whatever technical form may be given to the reasoning, the substance is that, by acts done in ohio, the purchaser obtains for himself the advantage of insurance that before that moment did not exist ..... when a man bought a car in ohio, by that act, he made effective the agreement of the company to insure future purchasers, and imposed upon it an obligation that did not exist before ..... neither distributor nor dealer acts as agent for the chrysler sales company, but each buys and sells on its own behalf ..... statutes forbid the insurance of property in the state except by a legally authorized agent, resident in ohio, and tax the business lawfully done there. ..... question is whether this transaction brought the plaintiff within the taxing power of ohio. ..... a court of three judges refused an injunction against his enforcing the acts. .....

Peria Koil Kelvi Appan Govinda Ramanuja Pedda Jeeyangarlavaru Vs. Kada ...

Court : Chennai

Reported in : AIR1927Mad398; (1927)52MLJ161

..... rangachariar for the appellant that in spite of these repeated rulings here and in other high courts to the same effect no restricted definition of the word 'judgment' was introduced into section 15 of the letters patent when it was amended in 1919 and, what is perhaps more significant still, in the recent letters patent of the lahore high court the same language as in the older letters patents has been ..... the privy council held that the orders of the high court on the appeals were not 'judgments' within the meaning of section 39 of the letters patent and that the high court had no legal authority to deal with the matter at all except in so far as it was exercising the power conferred on it by the privy council decree scheme, a matter more in ..... in that case it was held that the decision of the high court upon a case stated and referred to it by the chief revenue authority under section 51 of the income-tax act was merely advisory and not judicial. ..... from the judgments of the high court an appeal was filed to the privy council under section 39 of the letters patent of the bombay high court. ..... it may be observed that though the opinion is generally stated, the appeal in that particular case was under section 39 of the letters patent and not under section 15. ..... section 40 of the letters patent shows that the words 'judgment' and 'decree' are not limited to final decisions, because it refers to preliminary or interlocutory judgments, ..... the remark is general and is not confined to section 39. .....

In Re: Dina Nath Hem Raj

Court : Allahabad

Reported in : AIR1927All299

..... he asks: has the high court power, under section 66 of the indian income-tax act of 1922 to overrule a decision of an income-tax officer concerning his power to assess in the face of the provisions of section 64 of the act, which lay down a special procedure and a special form for the decision of disputes as to that power? ..... mistake appears to us to have been the assessment of the firm by the income-tax officer in cawnpore under section 23(4) of the act, on december 8, 1924, not of a branch business carried on in cawnpore, or of the profits arising within the jurisdiction of cawnpore, but upon the presumption that the principal place of business was in cawnpore, when a question had arisen between the assessee and the income-tax authorities with regard to that very question, and had not been decided ..... it is quite true that the following sub-section, namely sub-section 4, provides thatnotwithstanding anything contained in this section, every income-tax officer shall have all the powers conferred by or under this act on him in respect of any income, profits or gains accruing or arising or received out of the area for which he is appointed.11. .....

Hellmich Vs. Missouri Pacific R. Co.

Court : US Supreme Court

..... in lieu of the taxes imposed by section 500 of the revenue act of 1917 --" " * * * *" "(f) in the case of each telegraph, telephone, cable or radio, dispatch, message, or conversation, which originates on or after such date within the united states, and for the transmission of which the charge is more than 14 cents and not more than 50 cents, a tax of 5 cents, and if the charge is more than 50 cents, a tax of 10 cents: provided, that only one payment of such tax shall be required, notwithstanding the lines or ..... services of the other up to stated value each year, as gauged by their respective public tariff rates, or on a cost-plus basts where the tariffs are inapposite, are subject to revenue acts, 1918 and 1921, 500, 501, imposing taxes on telegraph messages according to the amounts charged therefor and payable by the person paying for the service. ..... that paragraph is as follows: "(c) the taxes imposed by section 500 shall apply to all services or facilities specified in such section when rendered for hire whether or not the agency rendering them is a common ..... such messages, whether 'on line' or 'off line' and whether 'free' or at half rates, are subject to the tax provided by this section [500(f)] of the act. ..... -- where, by contract, a telegraph, telephone, radio, or cable company agrees, in consideration of the payment of a lump sum or of the performance of services, to transmit messages on frank, such messages are subject to the tax imposed by this section [500(f)] of the act. .....

S.S. Balakrishna Iyer and anr. Vs. Parvathammal and anr.

Court : Chennai

Reported in : AIR1928Mad154; 105Ind.Cas.124

..... 1, and the then chief justice (sir arnold white) said inter alia that he was not prepared to infer that the word 'judgment' in section 15 is to be deemed to include any order in any interlocutory proceeding but that an adjudication is a judgment within the meaning of the clause if its effect is to put an end to the suit or proceeding so far as the court before which ..... the point there decided is that the court has power to extend the time fixed by section 13 of the arbitration act for the return of a remitted award, although the arbitrators or umpire may already have delivered ..... the first argument is that the matter falls under section 148, civil procedure code.where any period is fixed or granted by the court for the doing of any act prescribed or allowed by this code, the court may, in its discretion, from time to time, enlarge such period, even though the period originally fixed or granted may ..... : (1927)52mlj273 , that under section 66(2) of the income tax act, 1922, neither the court nor an official has any power to extend the time limited by the section.11. ..... it is confined to the construction of certain sections in the arbitration act which act contains certain powers for extending the time in the same way as order lxv, ..... where it was held that the court has power to extend the time under section 13 of the arbitration act in the case of remitted awards even though the award has been delivered; in other words that section 12 applies to awards remitted and delivered under section 13. .....

S.S. Balakrishna Aiyar and anr. Vs. Parvathammal and anr.

Court : Chennai

Reported in : (1927)53MLJ494

..... alagappa chettiar ilr (1910)m 1 : 1910 21 mlj 1 and the then chief justice (sir arnold white) said inter alia that he was not prepared to infer that the word 'judgment' in section 15 is to be deemed to include any order in any interlocutory proceeding but that an adjudication is a judgment within the meaning of the clause if its effect is to put an end to the suit or proceeding so far as the court before ..... the point there decided is that the court has power to extend the time fixed by section 13 of the arbitration act for the return of a remitted award, although the arbitrators or umpire may already have ..... the first argument is that the matter falls under section 148, civil procedure code:where any period is fixed or granted by the court for the doing of any act prescribed or allowed by this code, the court may in its discretion from time to time enlarge such period even though the period originally fixed or ..... 1920) 52 mlj 273] that under section 66(2) of the income-tax act, 1922 neither the court nor an official has any power to extend the time limited by the section.10. ..... it is confined to the construction of certain sections in the arbitration act which act contains certain powers for extending the time in the same way as order ..... it was held that the court has power to extend the time under section 13 of the arbitration act in the case of remitted awards even though the award has been delivered; in other words, section 12 applies to awards remitted and delivered under section 13. .....