Privy Council — Judgments of 1960
17 reported judgments of the Privy Council from 1960.
- COMMISSIONER OF INCOME-TAX v. WILLIAMSON DIAMONDS LTD. 1960 PTD 287
The losses in Sections 2 and 21 do not include substantial damages. It is not the responsibility of the Assessing Commissioner to establish damages to ascertain whether there is any benefit to the com…
- SRI RAJAH RAVU VENKATA MAHIPATHI GANGADHARA RAMA RAO BAHADUR, YUVARAJAH OF PITHAPURAM v. THE COMMISSIONER OF INCOME TAX, MADRAS 1960 PTD 840
Income Tax Act 1922 Sections 6 (vi) and 12 (i) permanently settle land revenue from the sale of timber, bark, leaf and marginal forest products, tree search and license fees through landowner income. …
- MESSRS. MOHANLAL HARGOVIND OF JUBBULPORE v. THE COMMISSIONER OF INCOME-TAX, CENTRAL PROVINCES AND BERAR, NAGPUR 1960 PTD 846
Section 10 (2) (xii) of the Income Tax Act 1922 deals with the manufacturing of bid estimates and expenditure for the purpose of collecting tando leaves obtained from the forest and for the purpose of…
- THE PROVINCIAL TREASURER OF MANITOBA v. WM. WRIGLEY JR. COMPANY LTD 1960 PTD 849
Manufacture of Income Tax Goods in one place, another part of the profits Income Tax Act (XII of 1922), S., 42 (3), the defendant was a Dominion Company with a head office and manufacturing plant in t…
- THE COMMISSIONER OF INCOME-TAX, WEST PUNJAB, NORTH-WEST FRONTIER AND DELHI PPOVINCES, LAHORE v. THE TRIBUNE TRUST LAHORE 1960 PTD 870
The Income Tax Act 1922 Section 33 Trust Assessment had objected to the Assessment for some years due to the decision of the Income Tax exemption from the High Court following the decision of the High…
- COMMISSIONER OF INCOME-TAX, BENGAL v. CHOWRINGHEE PROPERTIES, LTD. 1960 PTD 927
Section 9 (1) (iv) of the Income Tax Act, 1922, has been submitted by the Assisi Company to the Bank along with some of its Barrier Debentures as interest on the loan by the Company as interest on ove…
- THE COMMISSIONER OF INCOME TAX, BOMBAY MOFUSSIL v. THE WESTERN INDIA LIFE INSURANCE COMPANY, LTD., SATARA 1960 PTD 930
Income Tax Act 1922 Section 42 Income tax collection outside British India, Section 42, not applicable for a company residing in British India [ER 1946 boom 185 approved]…
- WALLACE BROTHERS AND Co. LTD. v. THE COMMISSIONER OF INCOME-TAX, BOMBAY CITY AND BOMBAY SUBURBAN DISTRICT 1960 PTD 934
Section 4 (1) (b) (ii) and 4A (c) of the Income Tax Act 1922 charging a resident's foreign income is unconstitutional in the legislature…
- Raja MUSTAFA ALI KHAN, THROUGH SPECIAL MANAGER, COURT OF WARDS, UTRAULA, DISTRICT GONDA v. THE COMMISSIONER OF INCOME-TAX UNITED PROVINCES, AJMER AND AJMER MERWARA 1960 PTD 940
Section 4 (3) (viii) of the Income Tax Act, 1922, to ensure payment of mortgage lender mortgage of the real estate by the lender.…
- THE COMMISSIONER OF INCOME TAX, BOMBAY CITY v. THE GREAT EASTERN LIFE ASSURANCE COMPANY LTD 1960 PTD 948
Income Tax Act 1922 Implements the First Schedule, Rr 8 & 2…
- THE PRODUCERS CO-OPERATIVE DISTRIBUTING SOCIETY, LID. v. THE COMMISSIONER OF TAXATION 1960 PTD 954
Income Tax Act 1922 Section 2 (1) Buttermilk produced by societies manufactured from agricultural pro duct drains sold by farmers to agricultural products not agricultural products means…
- THE PREMIER CONSTRUCTION Co. LTD. v. THE COMMISSIONER OF INCOME TAX, BOMBAY CITY 1960 PTD 957
Section 2 (1), 4 (3) (viii) of the Income-tax Act, 1929, whatever role agricultural income earns, the income of the assessee must be from that role in the source of recovery or from the method of calc…
- COMMISSIONER OF INCOME-TAX, CENTRAL AND UNITED PROVINCES v. Mst. BHAGWATI 1960 PTD 961
Section 14 (1) of the Income Tax Act 1922 entitles the widow of the deceased partner of a non-divorced family to receive the monthly allowance under the agreement between the widow and the widow under…
- Seth BADRIDAS DAGA v. THE COMMISSIONER OF INCOME-TAX, CENTRAL AND UNITED PROVINCES, LUCKNOW 1960 PTD 968
Section 4 (1) (b), 23 (5) (a) of the Income Tax Act, 1922, the firm's gross income includes non-British profits, allocating its share to be included in the individual studies among partners. Whether n…
- Malik DAMSAZ KHAN v. COMMISSIONER OF INCOME-TAX, PUNJAB AND N.-W.F. PROVINCES 1960 PTD 972
Section 22 (2) of the Income Tax Act, 1922, the return is not valid or complete; only by giving income to the Income-tax Officer can he validate the return and the appeal against the review under sect…
- THE COMMISSIONER OF INCOME-TAX, BIHAR AND ORISSA v. Raja Bahadur KAMAKHAYA NARAYAN SINGH 1960 PTD 976
Section 2 (1), 4 (3) (viii) of the Income Tax Act, 1922, interest on rent payable in respect of land used for agricultural purposes, excluding mortgage bonds, including personal liability in lieu of s…
- RALEIGH INVESTMENT Co., LTD. v. THE GOVERNOR-GENERAL IN COUNCIL 1960 PTD 981
Sections 45 and 67 of the Income Tax Act, 1922, to assess whether section 67 is required to be enacted, have effectively increased this review to a review. Given the right to He questioned whether the…
Other years — Privy Council
1960 · 1959 · 1957 · 1956 · 1953 · 1952 · 1951 · 1950 · 1949 · 1948 · 1947
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