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Kamath Vs. Institute of Chartered Accountants

Court : Kerala

Subject : Constitution

Acts : Constitution of India - Articles 14 and 19(1); Income Tax Act, 1961 - Sections 44B; Chartered Accountants Act, 1949 - Sections 15, 30(1) and 30(2)

Reported in : [2004]122CompCas825(Ker); (2003)185CTR(Ker)90; 2003(1)KLT769

Advocate for Respondent : C.M. Devan, Sr. Counsel,; Antony Dominic and; K.V. Sabu

Kurian Joseph, J. 1. Article 19(1)(g) of the Constitution of India guarantees the right to freely practice any profession, or to carry on any occupation, trade or business subject to any law providing for reasonable restrictions...

P.V. Chandran Vs. Malabar and Pioneer Hosiery P. Ltd. and anr.

Court : Kerala

Subject : Company

Acts : Companies Act, 1956 - Sections 108 and 155

Reported in : [1990]69CompCas164(Ker)

Advocate for Respondent : C.M. Devan, Adv. for respondent No. 1

Sivaraman Nair, J. 1. This is an appeal filed under Section 155(4) of the Companies Act, 1956, by the applicant in C, P, No. 4 of 1983 (P. V. Chandran v. Mala bar and Pioneer Hosiery...

Commissioner of Income-tax Vs. Taj Textile Industries Co-operative Soc ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80P and 80P(2)

Reported in : [1988]170ITR465(Ker)

Advocate for Respondent : C.M. Devan, Adv.

K.S. Paripoornan, J.1. At the instance of the Revenue, the following question of law has been referred by the Income-tax Appellate Tribunalfor the decision of this court:'Whether, on the facts and in the circumstances of the...

Commissioner of Income-tax Vs. Kar Valves Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 43 and 43(3)

Reported in : [1993]204ITR490(Ker)

Advocate for Respondent : C.M. Devan,; C.N. Ramachandran Nair and; A.M. Shaffique

K.P. Balanarayana Marar, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following questions of law for the decision of this court :'1. Whether, on the facts and in the circumstances...

Narayanan Nambudiri Vs. Institute of Chartered Accountants of India

Court : Kerala

Subject : CivilBanking

Acts : Chartered Accountants Act, 1949 - Sections 9, 15, 21, 21(1), 21(5), 22, 22(8) and 30; ;Chartered Accountants Regulations, 1988 - Regulation 12 and 12(11)

Reported in : AIR2006Ker97; [2006]129CompCas793(Ker); 2005(4)KLT754

Advocate for Respondent : C.M. Devan,; M. Pathrose Mathai, Sr. Advs.,; Antony Domi

K.S. Radhakrishnan, J.1. Whether formation of opinion by the Council of the Institute of Chartered Accountants under Section 21 read with Regulation 12(11)(i) is a condition precedent to confer jurisdiction on the disciplinary authority to conduct...

K.V. Produce Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2001]118TAXMAN558(Ker)

Sivarajan, J. The petitioners in O.P. No. 6942 of 1987 are the appellants. The first appellant is a partnership firm. The second appellant is one of the partners of the first appellant-firm. Third appellant is the...

P.V. Chandran Vs. Malabar and Pioneer Hosiery P. Ltd. and anr.

Court : Kerala

Subject : Company

Acts : Companies Act, 1956 - Sections 108 and 155(2)

Reported in : [1985]57CompCas570(Ker)

Advocate for Respondent : C.M. Devan, Adv.

Paripoornan, J.1. This is an application under Section 155(2) of the Companies Act, 1956. The petitioner purchased 705 equity shares in the first respondent-company from the second respondent. The first respondent is a private limited company,...

B.K. Kamath Vs. Institute of Chartered Accountants of India

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]130TAXMAN435(Ker)

Article 19(1)(g) of the Constitution of India guarantees the right to freely practice any profession, or to carry on any occupation, trade or business subject to any law providing for reasonable restrictions in the interests of...

Commissioner of Income-tax Vs. P. Krishnankutty Menon

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147 and 153(2)

Reported in : (1990)81CTR(Ker)229; [1990]181ITR237(Ker)

Advocate for Respondent : C.M. Devan, Adv.

K.S. Paripoornan, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following question of law for the decision of this court:'Whether, on the facts and in the circumstances of the case,...

Commissioner of Income-tax Vs. Khaders International Constructions Ltd ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A and 32A(2)

Reported in : [1995]213ITR869(Ker)

Advocate for Respondent : C.M. Devan, Senior Adv.

T.L. Viswanatha Iyer, J. 1. The Income-tax Appellate Tribunal, Cochin Bench has referred the following question of law for the opinion of this court under Section 256(1) of the Income-tax Act, 1961 :' Whether, on the...