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Commissioner of Income Tax Vs. S. Venkatasubramaniam

Decided On : Sep-27-2006

Court : Chennai

LAW: Section 260A, Section 143(2, the Companies Act, Article 3 states, Article 4, Section 260A, a Chandigarh Bench, the Tribunal 88 ITD 496, the Tax Case

FAC: P.P.S. Janarthana Raja

GPE: T.C., assessee, Rajendra, Satya, Atherton, Gujarat, Rajendra, Satya

DATE: 2003, 1961, 03.01.2003, 17.10.2003, 1993-94, 1994-95, years, the assessment year 1993-94, 10.11.1995, the assessment year 1994-95, the 9th day of July 1991, 1956, annual, 30th day, April every year, annual, annual, six months, the week, the next week, annual, 1961, 01.04.2005, 2003

ORG: I.T.A. Nos.100/Mds/97, the Income Tax Appellate Tribunal, Court, Tribunal, Assessing, Coimbatore Stock Exchange, the Commissioner of Income-tax (Appeals, Revenue, Assessing, the Coimbatore Stock Exchange, the Membership Card, Revenue, the Appellate Tribunal, Tribunal, Learned Standing Counsel, Infrastructure Development Fund, the Coimbatore Stock Exchange, The Membership Card, Coimbatore Stock Exchange, Ravindra Kumar Jain v. Commissioner of Income-tax and Ors.d, Punjab State Industrial Development Corporation Ltd., Learned Counsel, Infrastructure Development Fund, the Coimbatore Stock Exchange, The Coimbatore Stock Exchange, Infrastructure Development Fund, the Stock Exchange, the Stock Exchange, Coimbatore Stock Exchange, Coimbatore Stock Exchange, the Coimbatore Stock Exchange, The Coimbatore Stock Exchange, the Memorandum of Association of Coimbatore Stock Exchange Limited, THE MAIN OBJECT TO BE, the Government of India, Exchange, Stock Exchange, the Securities Contracts (Regulation) Act, Clauses A and B. 7, The Articles of Association of Coimbatore Stock Exchange Limited, Exchange, Exchange, the Membership of the Exchange, Council, Council, Exchange, Council, Council, Infrastructure Development, the Stock Exchange, the Stock Exchange, the Stock Exchange, the Stock Exchange, Empire Jute Co. Ltd., the Supreme Court, British Insulated and, Helsby Cables Ltd., Taxes, Nchanga Consolidated Copper Mines Ltd., the Supreme Court, the Stock Exchange, the Coimbatore Stock Exchange, Alembic Chemical Works Co. Ltd., the Supreme Court, the Stock Exchange, Learned Counsel, the Supreme Court Judgment, Punjab State Industrial Development Corporation Ltd., Registrar, Supreme Court, the Supreme Court, The Supreme Court, the Supreme Court, the Supreme Court, Learned Counsel, Calcutta High Court, the Calcutta Stock Exchange, Learned Counsel, Rajasthan High Court, Ravindra Kumar Jain v. Commissioner of Income-tax and, Tribunal, I.T.A. No, the Income Tax Appellate Tribunal, Chennai, Court, Coimbatore Stock Exchange, Development Fund of Rs, Guarantee Fund of Rs, Chennai Tribunal

CARDINAL: 325, 1., 2, 31.03.1993, 31.03.1994, 491, 3, 2005]276ITR567(Cal, 1997]225ITR792(SC, 4, 5, 6, 9, 10, one, 10.(a, 2,000/-, two thousand, 1,000/-, one thousand, 2,000/-, 8, 1980]124ITR1(SC, One, 1925, 10, 1965, 58, 241, 9, 1989]177ITR377(SC, 10, 1997]225ITR792(SC, 1981]130ITR385(Mad, 11, 2005]276ITR567(Cal, 25,00,000/-, 12, 13, 920, 2005:14, 557, 26.10.2005, 1., 25,000/-, 1, 68, 1, 16

PERSON: Madras, ii)For, Kumar Bachhawat v. Commissioner, Membership Card, Cave L.C., Law Lord, Radcliffe, Kisenchand Chellaram's, Kumar Bachhawat v. Commissioner, Anr, Gift, Bench

PRODUCT: the 'Act', Articles

WORK_OF_ART: Articles of the Memorandum of Stock Exchange

PERCENT: 25%, 0.1%

LOC: Single

ORDINAL: second

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