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Cit Vs. Textool Co. Ltd.

Court : Chennai

Appellant : Cit

Respondent : Textool Co. Ltd.

Subject : Direct Taxation

Reported in : [2003]263ITR523(Mad)

N.V. Balasubramanian, J.The Tribunal has stated a case at the instance of the revenue and referred the following question of law in relation to the assessment year 1986-87 of the assessee :'Whether, on the facts and...

Commissioner of Income-tax Vs. Textool Co. Ltd.

Court : Chennai

Appellant : Commissioner of Income-tax

Respondent : Textool Co. Ltd.

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 36(1)

Reported in : [2002]257ITR39(Mad)

V.S. Sirpurkar, J. 1. The question referred to us is as follows :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in allowing the deduction of Rs. 55,84,754 being...

Commissioner of Income-tax, Tamil Nadu-v Vs. Textool Co. Ltd.

Court : Chennai

Appellant : Commissioner of Income-tax, Tamil Nadu-v

Respondent : Textool Co. Ltd.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36

Reported in : (1982)27CTR(Mad)133; [1982]135ITR200(Mad)

1. Messrs. Textool Company Ltd., Coimbatore, which is the assessee in this income-tax reference, is a company carrying on business in the manufacture of carding engines, draw frames, ring frames and cone winding machines. 2. The...

The Commissioner of Income Tax Vs. Textool Co. Ltd.

Court : Chennai

Appellant : The Commissioner of Income Tax

Respondent : Textool Co. Ltd.

Subject : Direct Taxation

Acts : Income Tax Act - Sections 43(1)

Reported in : (2004)186CTR(Mad)501

N.V. Balasubramanian, J.1. The Tribunal has stated a case at the instance of the Revenue and referred the following question of law in relation to the assessment year 1986-87 of the assessee:-Whether on the facts and...