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Cit Vs. Amalgamations Ltd.

Court : Chennai

Appellant : Cit

Respondent : Amalgamations Ltd.

Subject : Direct Taxation

Reported in : [2003]127TAXMAN184(Mad)

ORDERN.V. Balasubramanian, J.In compliance with the directions of this Court, the Income Tax Appellate Tribunal has stated the case and referred the following common question of law in relation to the assessment years 1988-89 and 1989-90...

Commissioner of Income Tax Vs. Amalgamations Ltd.

Court : Chennai

Appellant : Commissioner of Income Tax

Respondent : Amalgamations Ltd.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 and 91

Reported in : [1998]232ITR608(Mad)

Thanikkachalam, J. 1. At the instance of the Department, the Tribunal referred the following eight questions for the opinion of this Court under s. 256(1) of the IT Act, 1961, for the asst. yrs. 1977-78 and...

Commissioner of Income-tax Vs. Southern Bank Ltd. (Since Amalgamated w ...

Court : Kolkata

Appellant : Commissioner of Income-tax

Respondent : Southern Bank Ltd. (Since Amalgamated with United Industrial Bank Ltd.)

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 2(7); ;Income Tax Rules, 1962 - Rule 45(2); ;Banking Companies Act, 1949 - Section 45; ;Income Tax Act, 1922 - Section 2(2)

Reported in : [1979]120ITR92(Cal)

Dipak Kumar Sen, J. 1. The unusual facts which have led up to the present reference are shortly as follows I The Southern Bank Ltd., a banking company, had filed three returns of its income in...

Commissioner of Income-tax Vs. Amalgamations Ltd. (No. 1)

Court : Chennai

Appellant : Commissioner of Income-tax

Respondent : Amalgamations Ltd. (No. 1)

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28

Reported in : [2000]245ITR808(Mad)

K.A. Thanikkachalam J.1. At the instance of the Department, the Tribunal referred the following common question for the assessment years 1975-76 and 1976-77 for the opinion of this court under section 256(1) of the Income-tax Act,...

Commissioner of Income-tax Vs. Amalgamations Ltd. (No. 2)

Court : Chennai

Appellant : Commissioner of Income-tax

Respondent : Amalgamations Ltd. (No. 2)

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 261

Reported in : [2000]245ITR809(Mad)

C. Shivappa, J.1. Heard both learned counsel. We find that the case involves 'no substantial question of law of general importance which needs to be decided by the Supreme Court. Hence, the prayer for the issue...

Commissioner of Income-tax Vs. Amalgamations Ltd

Court : Chennai

Appellant : Commissioner of Income-tax

Respondent : Amalgamations Ltd

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 32 and 37(1)

Reported in : [1999]236ITR430(Mad)

N. B. Balasubramanian J.1. At the instance of the Revenue, the Appellate Tribunal has stated a case and referred the following questions of law under section 256(1) of the Income-tax Act, 1961, for the opinion of...

Commissioner of Income Tax, Madras Vs. Amalgamations Ltd.

Court : Supreme Court of India

Appellant : Commissioner of Income Tax, Madras

Respondent : Amalgamations Ltd.

Subject : Direct Taxation

Reported in : (1998)150CTR(SC)96; [1998]232ITR318(SC); (1998)8SCC604

ORDER1. Leave granted. 2. The question raised before the High Court for reference was whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled...

Commissioner of Income-tax Vs. Sarabhai Chemicals Pvt. Ltd. (Amalgamat ...

Court : Gujarat

Appellant : Commissioner of Income-tax

Respondent : Sarabhai Chemicals Pvt. Ltd. (Amalgamated with Alkapuri Investment (P) Ltd.)

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80V, 256(2) and 263

Reported in : [1992]196ITR716(Guj)

G.T. Nanavati, J.1. The Commissioner of Income-tax has filed this application, as the Tribunal has refused to refer to this court the question proposed by him. The question which the Commissioner wanted the Tribunal to refer...

Commissioner of Income Tax Vs. Amalgamations Ltd.

Court : Chennai

Appellant : Commissioner of Income Tax

Respondent : Amalgamations Ltd.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 24, 37 and 37(1) and 80(M) and (AA); Estate Duty Act, 1953 - Sections 17(4), 19, 53 and 74

Reported in : [1995]214ITR399(Mad)

--Oral judgment.Ratio :Oral judgment delivered in court but not signed is valid.Held :A judgment is the final decision of the court intimated to the parties and to the world at large by formal pronouncement or delivery...

Commissioner of Income-tax Vs. Amalgamations Ltd.

Court : Chennai

Appellant : Commissioner of Income-tax

Respondent : Amalgamations Ltd.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 22 and 263

Reported in : (1998)150CTR(Mad)374; [1999]238ITR963(Mad)

N.V. Balasubramanian, J. 1. At the instance of the Revenue, the Income tax Appellate Tribunal has stated a case and referred the following two questions of law relating to assessment of income of the assessee for...