Total Income - Judgment Search Results

Rani Amrit Kunwar Vs. Commissioner of Income Tax, C.P. and U.P.

Court : Allahabad

Reported in : [1946]14ITR561(All)

..... state in the accounting years did form part of the total income of the rani for the purpose of assessment in british ..... all remittances received by her out of her husbands income not included in his total income as defined by the act the word remittances ..... applicable because the husband has not been assessed to income tax on his total income to my mind the section has been completely misunderstood .....

Rani Amrit Kunwar Vs. Commissioner of Income-tax, Central and United P ...

Court : Allahabad

Reported in : AIR1946All306

..... received by her out of her husband s income not included in his total income as defined by the act the word remittances ..... wife are shown to have been already included in the total income of the husband and presumably already taxed or taxable as ..... applicable because the husband has not been assessed1 to income tax on his total income to my mind the section has been completely misunderstood .....

D. M. Vakil Vs. Commissioner of Income-tax.

Court : Mumbai

Reported in : AIR1946Bom350; [1946]14ITR298(Bom)

..... else the charging section is section 3 it charges the total income of an assessee and total income is defined in section 2 15 as the total amount of income profits and gains computed in the manner ..... 4 the expression there used is total income which is defined in section 2 15 of the indian income tax act in these terms total income means total amount of income profits and gains referred to in .....

Waman Satwappa Kalghatgi Vs. Commissioner of Income-tax

Court : Mumbai

Reported in : AIR1946Bom328; (1946)48BOMLR56; [1946]14ITR116(Bom)

..... 30 1941 to october 20 1941 have been rightly included in the total income of the hindu undivided family represented by the applicant for the ..... overlooks the important words found in the clause namely on assessment of total income received by or on behalf of the joint family as such ..... to be the assets of the family or forming part of total income of the family or that the family was liable to pay .....

Maharaja of Pithapuram Vs. Commissioner of Income-tax

Court : Mumbai

Reported in : (1946)48BOMLR13

..... this section and of schedule ii the expression total income means total income as determined for the purposes of income tax or super tax as the case ..... for the year 1939 40 the appellant was assessed to income tax on a total income of rs 2 19 640 which included a sum ..... sections shall be substituted namely 1 in computing the total income of an assessee c all income arising to any person by virtue of a .....

North Carolina Vs. United States

Court : US Supreme Court

..... to what contribution from intrastate traffic would constitute a fair proportion of the railroad s total income it made no finding as to what amount of revenue was required to enable these railroads ..... to what contribution from intrastate traffic would constitute a fair proportion of the railroad s total income it made no finding as to what amount of revenue was required to enable these railroads .....

Premier Construction Company Vs. Commissioner of Income-tax.

Court : Mumbai

Reported in : AIR1946Bom51; [1945]13ITR391(Bom)

..... which the appeal was preferred to the privy council in the present case it is clear that the total income of the principal company is not wholly agricultural the percentage is not necessarily ..... propose to consider the question of a remuneration payable on a percentage basis when the total income of the principal company is wholly agricultural sufficient to say that that is not the .....

Maharajah of Pithapuram Vs. Commissioner of Income-tax, Madras

Court : Privy Council

..... of this section and of sch 2 the expression total income means total income as determined for the purposes of income tax or super tax as the case may ..... for the year 1939 1910 the appellant was assessed to income tax on a total income of rs 2 19 610 which included a sum of ..... sub sections shall be substituted namely 1 in computing the total income of an assessee 8230 8230 8230 8230 8230 8230 8230 8230 c .....

Mt. Chauli Vs. Mt. Meghoo and ors.

Court : Allahabad

Reported in : AIR1946All61

..... from the income of somli when that income amounted only to rs 64 a year it is true that they said that the total income from ..... of the registration officer constituted sufficient proof of its execution it seems to us that the provisions of the registration act ..... specifically consented to the alienations made by the others but it was suggested that such consent could be inferred from their .....

E. M. Vs. Muthappa Chettiar V. Commissioner of Income-tax, Madras.

Court : Chennai

Reported in : AIR1945Mad513; [1945]13ITR311(Mad)

..... of his undivided family for the year 1937 38 on a total income of rs 2 11 793 of the previous year ended the ..... as a legitimate expense being interest paid on borrowed capital the income tax authorities held that no immediate gift or irrevocable trust of ..... answered in the affirmative the assessee will pay the commissioner of income tax rs 250 as costs of this reference reference answered accordingly .....