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Commissioner of Income-tax (Central), Madras Vs. Indian Express (Madur ...

Court : Chennai

Subject : Direct Taxation

Acts : Estate Duty Act, 1953; Wealth Tax Act, 1957; Gife Tax Act, 1958; Indian Income Tax Act, 1922 - Sections 32(4); Income Tax Act, 1961

Reported in : (1983)35CTR(Mad)150; [1983]140ITR705(Mad)

Advocate for Appellant : A.N. Rangaswami, Adv.

Balasubrahmanyan, J.1. This reference raises a point about the scope of the appellate jurisdiction of the Income-tax Appellate Tribunal. 2. The Tribunal came into being in January, 1941. In the forty years and more of its...

Commissioner of Income-tax Vs. National Palayacot Company

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(3)

Reported in : [1984]147ITR714(Mad)

Advocate for Appellant : A.N. Rangaswami, Adv.

Balasubrahmanyan, J. 1. The assessee in this case is a partnership firm of three equal partners carrying on business in the export of lungies and kylis in the Malaysian Federation through its branch at Penang. The...

Commissioner of Income-tax, Tamil Nadu-iv, Madras Vs. C.M. Kothari Cha ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11, 11(1), 11(2), 60, 61, 62 and 63

Reported in : [1984]149ITR573(Mad)

Advocate for Appellant : A.N. Rangaswami, Adv.

Balasubrahmanyan, J.1. The assessee in this tax case is a charitable trust. It holds certain Government securities and shares from out of which income is derived. For some years past, the trust had not been applying...

Commissioner of Income-tax, Tamil Nadu-iv, Madras Vs. Ganesh Fire Work ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 184, 184(1), 184(7), 185, 185(2) and 185(3)

Reported in : [1984]147ITR781(Mad)

Advocate for Appellant : A.N. Rangaswamy, Adv.

Balasubrahmanyan, J.1. These two tax cases bear on the same assessment year of the same assessee under the I.T. Act, 1961. The following questions of law have been referred for our opinion by the Income-tax Appellate...

Commissioner of Gift-tax Vs. C. Thiruvenkata Mudaliar

Court : Chennai

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 2

Reported in : [1977]107ITR661(Mad)

Advocate for Appellant : A.N. Rangaswami and ;Nalini Chidambaram, Advs.

Ismail, J. 1. The Income-tax Appellate Tribunal, Madras Bench, under Section 26(1) of the Gift-tax Act, 1958 (Central Act 18 of 1958), at the instance of the Commissioner of Gift-tax, Madras-II, has referred the question for...

Commissioner of Income-tax, Tamil Nadu-iv Vs. O.P.N. Arunachala Nadar

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961

Reported in : [1983]141ITR620(Mad)

Advocate for Appellant : A.N. Rangaswamy, Adv.

Balasubrahmanyan, J.1. This is a departmental reference under the I.T. Act, 1961. The assessee, Arunachala Nadar by name, and one John Samuel, acquired, in common, eighteen acres of punja lands in the year 1950. They developed...

Thanthi Trust Vs. Commissioner of Income-tax (Central), Madras

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11, 220(6) and 256; Code of Civil Procedure (CPC), 1908 - Sections 151

Reported in : [1983]141ITR101(Mad)

Advocate for Appellant : A.N. Rangaswami, Adv.

M.M. Ismail, C.J. 1. This is an application for stay of collection of income-tax pending the reference in T.C. No. 1240 of 1979, relating to the assessment year 1968-69. 2. The learned counsel for the petitioner...

Commissioner of Wealth-tax and ors. Vs. S. Ram and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1) and 40A(7); Wealth Tax Act, 1957 - Sections 2; Gift-tax Act, 1958; Estate Duty Act, 1953

Reported in : (1983)37CTR(Mad)158; [1984]147ITR278(Mad)

Advocate for Appellant : J. Jayaraman, ;A.N. Rangaswami and ;Nalini Chidambaram, Advs.

Balasubrahmanyan, J.1. This judgment disposes of as many as 146 tax cases. They are from different taxing statutes. But all of them raise an identical question about 'provision for gratuity'. And they were all heard together....

M/s. Hotel A.R.A.P. (P) Ltd., Chennai Vs. M/s. Buhari Sons Pvt. Ltd., ...

Court : Chennai

Subject : Land Acquisition

(Prayer: Civil Revision Petition under Section 25 of the Tamil Nadu Buildings (Lease and Rent Control) Act 18 of 1980 as amended by Act 23 of 1973 and Act 1 of 1980 against the fair and...

N.Rangaswamy Vs. Government of Tamil Nadu

Court : Chennai

Subject : Land Acquisition

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 06.03.2014 CORAM THE HONOURABLE MR.JUSTICE T.RAJ.W.P.No.22415 of 2010 N.Rangaswamy .Petitioner -versus 1. The Government of Tamil Nadu rep.by its Secretary Home (Police-III) Department Fort St.George Chennai...