but does not' include a room in a dharamsala, hotel or lodging house. The Income-tax Officer thereupon deducted the amount (1) (1926) I. Dippala Suri Dora was a nomination for both the seats the mere fact that he had filled his form differently would make no difference. 83(3) of the Act did not exclude the application of 0. 93,604 received by him on account of interest on arrears of rent due to him after deduction of collection charges.

It is in the light of these decisions that the learned Attorney-General asks us to hold that the relationship between the Bank and its employees remains wholly unaffected by the' orders of dismissal passed by the Bank against them; and so, as soon as the orders are held to be void nothing more remains to be done but to make a declaration about the the continuance of the relationship of master and servant between the parties and to direct reinstatement.

The total income assessed to incometax was Rs. Thus presented the argument no doubt appears prima facie to be attractive; but in our opinion, a careful examination of the relevant sections of the Act shows that it is not valid. Neither the Act nor the rules made thereunder, indicate the grounds on which the first Appellate Authority, namely, the Excise Commissioner, or the second Appellate Authority (the Excise Appellate Authority), has to exercise his or its appellate or revisional powers.

Disclosure of facts: Without prejudice to any rule of law it is declared that this Policy is given on condition that the Insured has at the date of issue of this Policy disclosed and will at all times during the operation of this Policy promptly disclose all facts in any way affecting the risks injured. 33A is a fortiori true in the case of an enquiry under s. The alleged contravention by the Bank of s.

17, Civil Procedure Code to the proceedings before the Tribunal is not excluded by s. It is only after all these aspects have been considered by the tribunal that it can adequately deal with the industrial dispute referred to it and make an appropriate award. There is no indication that they make any distinction between the grounds of interference on appeal and in revision. 10 is the industrial dispute between the Bank and its employees.

The agreement had received the approval of the Government; the income-tax authorities had, every year, allowed the service fee as legitimate expenditure ; and the remittances to the parent company had been sanctioned by the Reserve Bank of India. " It was contended for the appellant in that case that even if s. The Income-tax Officer did not accept this contention on the ground that an appeal was pending against the Patna High Supreme Court India lawyers,'s decision, before the Privy Council.

Initially the appellant was a 100% subsidiary of the British company, Crompton Parkinson Ltd. See in this connection, the observations of the Federal Court in Lachmeshwar Prasad Shukul and others v. This contention is correct but as I have indicated above the election is to fill a seat in the constituency and the nomination must be taken to fill that seat and no, other. As the appellant obtained the benefit of the parent company's technical knowledge and research it did not maintain a separate research establishment on which it would otherwise have had to spend far more than the service fee it paid.

The tribunal would have also to consider whether the impugned orders of dismissal are otherwise justified; and whether, in the light o the relevant circumstances of the case, an order of reinstatement should or should not be passed. 311 (2) is void and that the public servant sought to be dismissed by such an invalid order continued to be a member of the service at the date of the institution of the suit. " It is clear from this definition that the Act did not intend to control the rents payable by and evictions of, persons who take on rent rooms in a dharamsala, hotel or lodging house.

375 " "premises" means any building or part of a building which is or is intended to be let separately. What is referred to the tribunal under s. On appeal, the Appellate Assistant Commissioner held that the Income-tax Officer was bound to follow the decision of the High Court, and he set aside the order and directed the Income-tax Officer to make a fresh assessment. 825 provisions of Art. What is true about the scope of enquiry under s. 1,00,000 which included a sum of RE;. Keshwar Lal Chaudhuri and others (1), and of this Court in Ebrahim Aboobakar and another v.

33 is no doubt one of the points which the tribunal has to decide; but the decision on this question does not conclude the enquiry. Commissioner of Income-tax(6). That being so, the powers of the Appellate Authorities in the matter of settle- ment, would be co-extensive with the powers of the primary authority, namely, the District Collector or the Sub- Divisional Officer. In 1947 an agreement called " Technical Aid Agreement " was concluded between the two companies under which the appellant agreed to pay to the parent company 5% Of the net value of its sales every year as service fee for the use of their patterns, valuable designs, technical aid, benefit of research and ancillary services and facilities.

It was urged before the Income-tax Officer that this interest was not assessable to income-tax being agricultural "income, in view of the decision of the Patna High Court in Kamakshya Narain Singh v.