Sri Ram Mahadeo Prasad vs Commr. Of Income-Tax, United ...
Judges: Malik, V Bhargava
08 May, 1953·3. As regards the first question it is already covered by our decision in -- 'Ramkishan Sunderlal v. Commr. of Income-tax, U P.', (1951) 19 ITR 324 at p. 330 (All) (A). We see no reason to reconsider our view and answer the question in the negative. 4. As regards the second question, the assessee wa...
High Court Of Judicature at Allahabad
Commr. Of Income-Tax, U.P. And ... vs Shamsherjang Bahadur
Judges: Malik, V Bhargava
08 May, 1953·These observations had been made by the Board in --'Commr. of Income-tax, B. & O. v. Kameshwar Singh', AIR 1935 PC 172 (C). The portions quoted above were quoted by their Lordships from that judgment and their Lordships went on to observe : "Enough has been said to show that the distinction sought t...
High Court Of Judicature at Allahabad
Commr. Of Income-Tax, U.P. And ... vs I.D. Varshani
Judges: Malik, V Bhargava
08 May, 1953·"Whether in the circumstances of this case the assessee's remuneration was rightly assessed under the head 'salaries' within the meaning of Section 7, Income-tax Act, and not as income, profits and gains of business." 2. The assesses is the Managing Agent of the U. P. Glass Works Limited. His remune...
High Court Of Judicature at Allahabad
Mohd. Zahir Hasan And Anr. vs Dulare And Ors.
Judges: Agarwala, Chaturvedi
07 May, 1953·6. Before proceeding to discuss the different cases that have been brought to our notice in the course of arguments, we may first refer to the statutory provisions bearing on the question. These provisions are contained in Sections 60, 61, 63" and 242 of the U. P. Tenancy Act. They are as: follows: ...
High Court Of Judicature at Allahabad
Raj Narain Singh vs Atmaram Govind And Anr.
Judges: Sapru, Mukerji
07 May, 1953·On the question whether that reason is a good one or hot, it would be improper for me to express any opinion for obviously the matter is capable of being looked at from different angles. There is the point of view that Oppositions are weak in our Legislatures, and that the tendency to associate ever...
High Court Of Judicature at Allahabad
Vishnu Pratap And Ors. vs Sm. Revati Devi And Ors.
Judges: Malik, V Bhargava
07 May, 1953·7. Learned counsel for the appellants has relied on --'Lawrence Dawson v. J. Hormasji', AIR 1932 Rang 154 (A) but we do not see how that case is at all helpful. In that case there had been an order of winding up of a company and, in the course of the winding up of the company, a petition was filed b...
High Court Of Judicature at Allahabad
Raj Narain Singh vs Atmaram Govind And Anr.
Judges: Sapru, Mukerji
07 May, 1953·"The Houses of Parliament, cannot act by themselves in a body: they must act by officers." The Speaker is the highest functionary of the House and no acts for it. The other officers who acted under his directions are recognised officers of the State Assembly and they executed his orders. The House h...
High Court Of Judicature at Allahabad
A.C. Gilbert And Ors. vs Registrar, High Court Of ...
Judges: V Bhargava, Chaturvedi
06 May, 1953·2. The facts, as they appear from these various affidavits, are that this church came into existence some time about the middle of the 19th century. According to the applicants, the church was a United Presbyterian Church which was consecrated and started with funds contributed by members of the Pre...
High Court Of Judicature at Allahabad
Vijayaram Raj Maharaja Of ... vs Dr. Vijaya Anand Gajpati Raj ...
Judges: B M Lall
05 May, 1953·1. This is an application by a defendant under Sections 22 and 23(3), Civil P. C. for the transfer of a civil suit pending in the Court of the Civil Judge, Banaras, to the Court of the Subordinate Judge, Visakhapatanam, or to the original side of the Madras High Court. 2. Section 22, Civil P. C., ru...
High Court Of Judicature at Allahabad
L. Jeewanlal vs Commr. Of Income-Tax United ...
Judges: Malik, V Bhargava
05 May, 1953·6. The facts found in the order of the Appellate Tribunal and the Statement of the case are as follows; (1) that the assessee used to secure orders for the Mills and advise them as to the type of cloth which was likely to find a ready market and was getting as his remuneration 4 annas per cent on th...
High Court Of Judicature at Allahabad
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