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Commissioner of Income-tax Vs. Kerala Solvent Extractions Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33(1), 80J and 80HH

Reported in : (1986)52CTR(Ker)126; [1987]165ITR174(Ker)

Advocate for Respondent : V. Rama Shenoi and; R. Raya Shenoi, Advs.

T. Kochu Thommen, J. 1. The following questions have been referred to us by the Income-tax Appellate Tribunal, Cochin Bench :R. A. No. 6/Coch/1979 :'1. Whether, on the facts and in the circumstances of the case,...

State of Kerala Vs. Ocean Wealth and ors.

Court : Kerala

Subject : Sales Tax

Reported in : [1987]65STC16(Ker)

Advocate for Respondent : V. Rama Shenoi,; Arikkat Vijayan Menon and; T.R. Ramacha

K.S. Paripoornan, J.1. These 8 tax revision cases are filed by the Revenue. The respondents are assessees under the Kerala General Sales Tax Act. Most of them are dealers in prawns, etc. They purchased baskets and...

S.N. Govinda Prabhu and Bros. Vs. Additional Sales Tax Officer (Res. I ...

Court : Kerala

Subject : Sales Tax

Reported in : [1985]59STC33(Ker)

Advocate for Respondent : Government Pleader

K.S. Paripoornan, J.1. The petitioner is an assessee to sales tax. It is a firm doing business in the manufacture of iron and steel materials. For the assessment year 1980-81, amongst others, the petitioner claimed that...

Abdul Rahimam Haji Vs. Sales Tax Officer

Court : Kerala

Subject : Sales Tax

Reported in : [1963]14STC155(Ker)

Advocate for Respondent : Government Pleader

C.A. Vaidialingam, J.1. In this writ petition Mr. V. Rama Shenoi, learned counsel for the petitioner, challenges the order of assessment passed by the Sales Tax Officer, Hozdrug, under exhibit P-1, making the petitioner liable for...

Namadeva Shenoy Vs. Sales Tax Officer, Special Circle

Court : Kerala

Subject : Sales Tax

Reported in : [1963]14STC159(Ker)

Advocate for Respondent : Government Pleader

C.A. Vaidialingam, J.1. I am not satisfied, notwithstanding the attempt made by the learned Government Pleader to support the order under attack, that there has been a real opportunity given to the petitioner to place his...

P. C. Abraham Vs. Additional Collector of Customs, Customs House, Will ...

Court : Kerala

Subject : Direct Taxation

Reported in : (1976)5CTR(Ker)0293B

T. Kochu Thommen, J. - The question for consideration is whether the expression 'a reasonable opportunity of being heard' in clause (c) of section 124 of the Customs Act, 1962, includes a right to cross-examine persons...

Sarojini Bai Vs. Krishna Pillai

Court : Kerala

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Order 21, Rule 63 - Order 41, Rule 20

Reported in : AIR1957Ker114

Varadaraja Iyengar, J.1. This second appeal is by the 1st defendant' attaching decree-holder in a suit by a defeated claimant which was dismissed by the trial court but allowed by the lower appellate court.2. The 1st...

Kamalammal Vs. Gift Tax Officer (income-tax Officer), Alleppey

Court : Kerala

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 29 to 32

Reported in : AIR1962Ker287

Advocate for Respondent : G. Rama Iyer, Adv.

ORDERC.A. Vaidialingam, J.1. In all these three writ petitions Mr. V. Rama Shenoi, learned counsel for the petitioner, contests the notices issued by the Gift Tax Officer, Alleppey dated 23rd August, 1960.2. All the three petitioners...

S. Ramanatha Shenoy and Co. Vs. Sales Tax Officer and anr.

Court : Kerala

Subject : Sales TaxConstitution

Reported in : [1963]14STC231(Ker)

Advocate for Respondent : Adv. General and;Government Pleader

C.A. Vaidialingam, J.1. In these three writ petitions, Mr. V. Rama Shenoi, learned counsel for the petitioners, challenges the orders of assessment to sales tax made by the respective Sales Tax Officers.2. Though the petitioners in...

Kamalammal Vs. Gift-tax Officer, Alleppey.

Court : Kerala

Subject : Direct Taxation

Reported in : [1962]45ITR80(Ker)

In all these three writ petitions Mr. V. Rama Shenoi, learned counsel for the petitioner, contests the notices issued by the Gift-tax Officer, Alleppey, dated August 23, 1960.All the three petitioners are sisters and they are...