Bishan Dutt And Anr. vs Emperor
Judges:
31 March, 1947·1. This is an application in revision by two persons, Bishan Datt and Radha Kishan who have been convicted by the Courts below of an offence under Section 188, Penal Code and have been fined Rs. 100 each. The facts of the case may briefly be stated as follows: 2. On 22-3-1941, in the course of a pro...
High Court Of Judicature at Allahabad
Mt. Ram Devi vs Badlu Ram And Anr.
Judges:
24 March, 1947·7. The intention of the Legislature is clear. The section does not merely say that the decree o£ this Court or the proposed appeal to His Majesty in Council must involve a claim to or respecting property of RS. 10,000 "directly", but it is enough if it involves such a claim even "indirectly". 8. The...
High Court Of Judicature at Allahabad
Kaluram Kankaria vs Commissioner Of Income-Tax
Judges:
20 March, 1947·any expenditure (not being in the nature of capital expenditure or personal expenses of the assessee) laid out or expended wholly and exclusively for the purpose of such business, profession or vocation. The language of the sub-section has not been altered, but it is now, after the amendment in the ...
High Court Of Judicature at Allahabad
Seth Kaluram Kankaria, In Re. vs Unknown
Judges:
20 March, 1947·The language of the sub-section has not been altered, but it is now, after the amendment in the year 1946, numbered as Section 10 (2) (xv) of the Indian Income-tax Act. The question which has been referred to us is :- "Whether, in the circumstances of the case, the legal expense amounting to Rs. 9,0...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax, U. ... vs Raja Indrajit Pratap Bhadur Sahi.
Judges:
19 March, 1947·JUDGMENT Mr. Brij Lal Gupta states that, when this reference was made, the point involved in this case had not been definitely decided by this Court. He concedes that he is not now in a position to argue that the decision arrived at by the Appellate Tribunal was incorrect. In these circumstances the...
High Court Of Judicature at Allahabad
Sahdeo Roy And Anr. vs Emperor
Judges:
12 March, 1947·2. The short point in this case is that the two applicants were convicted of an offence under Rule 89(6), Defence of India Rules, and were sentenced to a fine of Rs. 50 each or in default to one month's rigorous imprisonment. The maximum sentence provided for offences under Rule 89(6) is six months'...
High Court Of Judicature at Allahabad
Bishan Sarup vs Ch. Richpal Singh
Judges:
04 March, 1947·4. We have heard the learned Counsel for the parties at considerable length, but, after giving our anxious consideration to the case, we have come to the conclusion that the decision under appeal is right, although the precise reasons which weighed with the learned Judge do not command our assent. 5...
High Court Of Judicature at Allahabad
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