Ram Kumar Ram Chandra vs The Dominion Of India
Judges: W Ullah, P Bhargava
21 December, 1951·4. The case has been argued at length on behalf of the applicant as well as on behalf of the opposite party. Learned Standing Counsel has not supported the view of the Court below or that expressed by the learned single Judge and he has pointed out that this suit was, in fact, a suit by the firm Ram...
High Court Of Judicature at Allahabad
Chhaju Ram Ram Kumar vs Commissioner Of Income-Tax
Judges:
21 December, 1951·2. The facts are that the assessee Messrs. Chhaju Ram Ram Kumar was carrying on business in yarn and the two partners, Chhaju Earn and Ram Kumar were brothers, who owned eight annas share each. On 20th October, 1941, they started a firm Nanda Kishore & Co. to do wholesale business in yarn in which t...
High Court Of Judicature at Allahabad
Chhaju Ram Ram Kumar vs Commissioner Of Income-Tax, U.P.
Judges:
21 December, 1951·The Excess Profits Tax Officer claimed that the main purpose in starting the new business was to avoid payment of the excess profits tax. The contention of the Excess Profits Tax Officer was upheld by the Tribunal and it recorded the following findings of fact :- "(1) It was proved that by the creat...
High Court Of Judicature at Allahabad
In Re: L.H. Sugar Factories And Oil ... vs Unknown
Judges:
20 December, 1951·2. Clause (xv) of the said Act is as follows: 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. 3. For the buildings owned by the assessee depreciat...
High Court Of Judicature at Allahabad
L. H. Sugar Factories And Oil Mills ... vs Re.
Judges:
20 December, 1951·"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." For the buildings owned by the assessee depreciation is allowed by the Department in accordance ...
High Court Of Judicature at Allahabad
Mangalchand Mohanlal vs Re.
Judges:
20 December, 1951·The facts were that one Kedar Nath had two sons Ram Bharosey and Ram Sarup. Each of them had three sons. Ram Bharosey and Ram Sarup were separate but were joint with their sons. The membears of the family were carrying on business in the name and style of Kedar Nath Ram Bharosey which was a register...
High Court Of Judicature at Allahabad
In Re: Mangalchand Mohanlal vs Unknown
Judges:
20 December, 1951·2. It is difficult to understand how this question arose and why it was referred to us for answer. 3. The facts were that one Kedar Nath had two sons Ram Bharosey and Bam Sarup. Bach of them had three sons. Ram Bharosey and Ram Sarup were separate but were joint with their sons. The members of the f...
High Court Of Judicature at Allahabad
Ram Lal vs Hindustan Commercial Bank Ltd.
Judges: Misra, Beg
19 December, 1951·3. The learned counsel appearing for the applicant has argued that in this particular case there was no agreed rent and in the absence of any agreed rent the Court was not justified in rejecting his objections on the ground that he had failed to make the initial deposit in Court. We have heard the l...
High Court Of Judicature at Allahabad
Motilal vs State Through Smt. Sagarwati
Judges: Sapru, Agarwala
19 December, 1951·19. Under the present Constitution, in Article 227 there is not to be found any provision corresponding to Section 224(2), Government of India Act, 1935. It has, therefore, been held by all the High Courts in India before whom this question has arisen that the High Courts have now judicial powers of...
High Court Of Judicature at Allahabad
Rudra Pratap Narian Singh vs Bhagwandin Misra And Ors.
Judges: Misra, Kidwai
17 December, 1951·(e) Direct the opposite parties not to take any action prejudicial to the interest of the petitioner during the pendency of his application, 3. In civil Misc. Appln. No. 862 of 1951, the applicant Sri Hargovind Dayal Srivastava bas been duly nominated for the Lucknow District Central Constituency. H...
High Court Of Judicature at Allahabad
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