Taxing Statutes - Judgment Search Results

Commissioner Vs. Estate of Sternberger

Court: US Supreme Court

..... dissenting page 348 u s 201 from an interpretation of a tax statute remediable by congress but as the court s decision springs we think from an overemphasis ..... 46 d footnote 2 6 which would have denied a deduction it ignored the regulation apparently believing it in conflict with the purpose of the statute and allowed the deduction thus requiring the amendment of the regulation to its present form .....

Society for Savings Vs. Bowers

Court: US Supreme Court

..... provisions protecting the banks against the burdens of the tax it cannot be assumed that the operation of the tax statute will not infringe on the immunity of the ..... if a comparable situation arose in connection with the tax on shareholders the bank would have a right of reimbursement under the provisions of the ohio statute see 349 u s supra footnote 13 the ohio court stated in our opinion such .....

State Vs. Bhaishankar Uttamrai and anr.

Court: Mumbai

Reported in: AIR1956Bom660; (1956)58BOMLR435; 1956CriLJ1186; ILR1956Bom511

..... the rating and valuation apportionment act 1928 a taxing statute of england where any such class of people corresponding to harijans is nonexistent and where ..... these circumstances which the legislature had in view it is a well known canon of construction that whenever a statute or document is to be construed it must be construed not according to the mere ordinary general meaning of the words but .....

Ganga Naicken and anr. Vs. A. Sundaram Aiyar

Court: Chennai

Reported in: AIR1956Mad597; (1956)1MLJ63

..... act and therefore has to be governed by the earlier act being a taxing statute ordinarily it will have no retrospective effect but since the earlier act is repealed the necessity for ..... action the rights of the parties are decided according to the law as it existed when the action was begun unless the new statute shows a clear intention to vary such rights this principle should be applicable to all .....

A.S. Krishna and Co. Ltd. Vs. the State of Andhra

Court: Andhra Pradesh

Reported in: [1956]7STC26(AP)

..... contracts of sales and deliveries by canadian manufacturers or producers within the meaning of the taxing statute and that the payments made under them constituted the sale price of goods produced or ..... the cases cited by the learned counsel for the petitioners this case arose under a taxing statute the appellants there supplied at an agreed price printed bill heads and other commercial stationery .....

Firm Jaswant Rai Jai NaraIn Vs. Sales Tax Officer and ors.

Court: Allahabad

Reported in: AIR1955All585

..... carried on with out taxation in taxing statutes the presumption is that the legislature s predominant intention was to tax and the exemptions granted were secondary in importance if the exemptions are found to be ..... they were respectively designed unless it be impossible to avoid it a general revenue statute should never be declared inoperative in all its parts because a particular part relating to .....

Tarachand Ghanshyamdas Vs. State of West Bengal

Court: Kolkata

Reported in: AIR1955Cal258,59CWN550

..... and surprising recognition of the principles of equity by a taxing statute it is undoubtedly remarkable that the act has made no provision for a refund of fees ..... of law to modify or add to the provisions of the taxing statute and interfere indirectly with the revenues of the state by purporting to make what it considers to be equitable adjustments of the court fee in exercise of its inherent .....

S.C. Prashar and anr. Vs. Vasantsen Dwarkadas and ors.

Court: Mumbai

Reported in: AIR1956Bom530; (1956)58BOMLR184; ILR1956Bom374

..... matter let us once more look at the language of this amended proviso we suppose it is always difficult to draft a taxing statute but whether it is always necessary to make it more difficult than it reasonably should be we always find it hard to understand the right to assess a stranger to assessment under section 34 arises .....

Rai Sudhindra Nath Choudhury Vs. Commissioner of Income-tax, West Beng ...

Court: Kolkata

Reported in: AIR1956Cal499,[1956]29ITR551(Cal)

..... effect from the fifteenth day of august 1947 the schedule to the order covers four taxing statutes of which the indian income tax act is the first the second of the amendments or adaptations directed to be made in the income tax act was as follows section 2 after clause 3 insert 3a british india means as .....

Laduram Taparia Vs. D.K. Ghosh and ors.

Court: Kolkata

Reported in: AIR1956Cal504,[1956]29ITR103(Cal)

..... or may become due to a defaulting assessee and express provision is made in the statute granting power to the income tax officer to proceed against the same the exercise of such power cannot be said to be oppressive mr mitra has argued that a taxing statute should be construed in such a manner as will work the least possible hardship to .....