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Cit Vs. Dynavision Ltd.

Court : Chennai

Appellant : Cit

Respondent : Dynavision Ltd.

Subject : Direct Taxation

Reported in : [2003]128TAXMAN406(Mad)

N.V. Balasubramanian, J.The assessee is a public limited company carrying on the business of manufacture of television sets. In this reference, we are concerned with the assessment year 1985-86 with the relevant previous year ended on...

Commissioner of Income Tax Vs. Dynavision Ltd.

Court : Chennai

Appellant : Commissioner of Income Tax

Respondent : Dynavision Ltd.

Subject : Direct Taxation

Acts : Indian Trusts Act; Income Tax Act, 1961 - Sections 37(1) and 40A(9)

Reported in : (2003)182CTR(Mad)85; [2004]265ITR289(Mad)

N.V. Balasubramanian, J.1. The assessee is a public limited company carrying on the business of manufacture of television sets. In this reference, we are concerned with the asst. yr. 1985-86 with the relevant previous year ended...

Commissioner of Income-tax Vs. Dynavision Ltd.

Court : Chennai

Appellant : Commissioner of Income-tax

Respondent : Dynavision Ltd.

Subject : Direct Taxation

Acts : Income Tax Act, 1961

Reported in : (2004)192CTR(Mad)476; [2004]267ITR600(Mad)

S.R. singharavelu, J. 1. The substantial question of law involved in this case is :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in upholding the order...