Advanced Search Results

Lucas Vs. Commissioner

Court : US Supreme Court

Appellant : Lucas

Respondent : Commissioner

Subject : Land Acquisition

Lucas v. Commissioner - 281 U.S. 264 (1930) U.S. Supreme Court Lucas v. Commissioner, 281 U.S. 264 (1930) Lucas v. Commissioner Nos. 323 and 324 Argued March 13, 14, 1930 Decided April 14, 1930 281 U.S....

Lucas T.V.S. Ltd. Vs. Commissioner of Income Tax (Cit V. Lucas T.V.S. ...

Court : Chennai

Appellant : Lucas T.V.S. Ltd.

Respondent : Commissioner of Income Tax (Cit V. Lucas T.V.S. Ltd.).

Subject : Direct Taxation

Reported in : (1997)140CTR(Mad)168

THANIKKACHALAM, J. :At the instance of the assessee and the Department, the Tribunal referred the following questions for the opinion of this Court, for the asst. yr. 1974-75, under S. 256(1) of the IT Act, 1961,...

Lucas Tvs Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Appellant : Lucas Tvs Ltd. ;commissioner of Income-tax

Respondent : Commissioner of Income-tax; Lucas Tvs Ltd.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(18), 10(5) and (6), 28, 35B, 36 and 36(1), 40 and 40A and A(5)

Reported in : [1999]236ITR752(Mad)

N.V. Balasubramanian, J. 1. This is a combined reference at the instance of the assessee as well as by the Revenue. Tax Cases Nos. 1816 and 1817 of 1984, are at the instance of the assessee...

Lucas T.V.S. Ltd. Vs. Commissioner of Income Tax

Court : Chennai

Appellant : Lucas T.V.S. Ltd.;cit

Respondent : Commissioner of Income Tax;lucas T.V.S. Ltd.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(18), 28 to 35, 35B, 35B(1), 36, 37, 37(1), 38 to 42, 43A and 256(1)

Reported in : [1997]224ITR282(Mad)

Thanikkachalam, J.1. At the instance of the assessee and the Department, the Tribunal referred the following questions for the opinion of this Court, for the asst. yr. 1974-75, under S. 256(1) of the IT Act, 1961,...

Lucas Tvs Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Appellant : Lucas Tvs Ltd.

Respondent : Commissioner of Income-tax

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 35B, 35B(1) and 40

Reported in : [2000]242ITR136(Mad)

R. Jayasimha Babu, J. 1. The questions referred for our decision at the instance of the assessee in respect of the assessment of its income for the assessment year 1978-79 are :'1. Whether, on the facts...

Lucas Tvs Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Appellant : Lucas Tvs Ltd.

Respondent : Commissioner of Income-tax

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 35B, 40 and 40A(5)

Reported in : [1999]239ITR534(Mad)

N.V. Balasubramanian, J.1. Three common questions of law have been referred to us at the instance of the assessee relating to its two assessment years 1982-83 and 1983-84 for our consideration :'1. Whether, on the facts...

M/S.Lucas Tvs Ltd vs the Assistant Commissioner

Court : Chennai

Appellant : M/S.Lucas Tvs Ltd

Respondent : The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRASReserved on :15.04.2026Pronounced on :02.06.2026CORAMTHE HONOURABLE DR. JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MR.JUSTICE R.SAKTHIVEL Tax Case Appeal No.1002 of 2008 M/s Lucas TVS Limited, 11, Pattulos Road, Chennai...

M/S Lucas Tvs Ltd vs the Assistant Commissioner

Court : Chennai

Appellant : M/S Lucas Tvs Ltd

Respondent : The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRASJudgment Reserved on : 15.04.2026Judgment Delivered on : 02.06.2026Coram:THE HONOURABLE Dr.JUSTICE G.JAYACHANDRAN and THE HONOURABLE MR.JUSTICE R.SAKTHIVEL --- M/s.Lucas TVS Limited, No.6, Pattulos Road, Chennai-600 002. .. Appellant in...

Lucas India Service Ltd. Vs. Commissioner of Income-tax, Madras

Court : Chennai

Appellant : Lucas India Service Ltd.

Respondent : Commissioner of Income-tax, Madras

Subject : Direct Taxation

Acts : Companies (Profits) Surtax Act

Reported in : [1981]129ITR89(Mad)

Sethuraman, J.1. In all these references, the following questions have been referred at the instance of the assessee : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in...

Lucas Tvs Ltd. Vs. Commissioner of Income Tax

Court : Chennai

Appellant : Lucas Tvs Ltd.

Respondent : Commissioner of Income Tax

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 35B and 35B(1); Wealth Tax Act, 1957 - Sections 7, 7(1) and (2)

Reported in : [1996]217ITR382(Mad)

Mishra, J.1. Two questions out of the three referred to us, namely, whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the surtax payable is not an...