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1 - 8 of 8 (0.56 seconds)Commissioner Of Income-Tax,West ... vs H. Hirjee on 17 April, 1953
In Commissioner of Income-tax v. H. Bjordal (1),
the Judicial Committee dealt with s. 21(1) of the Income
Tax Ordinance No. 8 of 1940 (Uganda), as amended by s. 5 of
the Income Tax (Amendment) Ordinance, 1943. That provision
of law is completely in pari materia with s. 23A. Two
brothers, H. Bjordal and S. Bjordal, held 73.96 and 25.09
per cent. of the voting power. Five others held 04 per
cent. of the voting power. The shares held by S. Bjordal
were purchased for full value by him from his brother.
There was no suggestion that he was a nominee of the
respondent or that he was acting in concert with his
brother. Both brothers were Directors of the Company. It
was held by the Judicial Committee that shareholders in a
company who are members of the 'public' do not cease to be
so, because they become Directors.
Section 21 in The Gujarat Finance Act, 1932 [Entire Act]
Sardar Baldev Singh vs Commissioner Of Income-Tax, Delhi & ... on 2 September, 1960
In Sardar Baldev Singh v. The Commissioner of Income-tax,
Delhi and Ajmer (1), this Court took the following view:
Section 21 in The Income Tax Act, 1961 [Entire Act]
The Companies Act, 1956
Section 5 in The Income Tax Act, 1961 [Entire Act]
Jubilee Mills Ltd. vs Commissioner Of Income-Tax, Bombay ... on 13 March, 1958
It is significant that in Jubliee Mills Ltd. v. Commissioner
of Income-tax (3), Chagla, C. J., and S. T. Desai, J.,
speaking of the judgment under appeal and
(1) [1955] A.C. 309. (2) [1941] 24 T.C. 57.
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