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Cit Vs. the Madras Motors Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : (2002)174CTR(Mad)221

Advocate for Appellant : Mrs. Chitra Venkataraman, for the Revenue M.P. Senthilkumar, for the Assessee

ORDERV. S. Sirpurkar, J.This common tax case reference pertains to two assessment years 1989-90 and 1990-91 and hence technically two tax cases have been filed they being T.C. Nos. 948 and 949 of 1995. The referred...

Cit Vs. N.R. Bhusanraj

Court : Chennai

Subject : Direct Taxation

Reported in : (2002)174CTR(Mad)81

Advocate for Appellant : Mrs. Chitra Venkataraman, for the Revenue P. Veeraraghavan, for the Assessee

ORDERV.S. Sirpurkar, J.The question referred before us is as follows :'Whether the Tribunal was right in law and had valid materials in holding that no transfer took place as per the first sale deed dated 11-6-1981...

Yuvaaj International Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Reported in : [1999]107TAXMAN22(Mad)

Advocate for Appellant : K. Vaitheeswaran, S. Subbaraya Aiyar, Raniamani and Padmariabban for the, Applicant. Mrs. Chitra Venkataraman for the Respondent.

Janarthanam, J. - (a) The assessee - Yuvaraj International, Tirupur, is a manufacturer and exporter of hosiery clothes.2. (a) For the assessment year 1981-82, it filed a return admitting an income of Rs. 1,51,260.(b) In arriving...

Vel Metal Industries Vs. the State of Tamil Nadu

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 7, 12(3), 31 and 36

Reported in : [1988]68STC55(Mad)

Advocate for Appellant : Chitra Venkataraman, Adv.

ORDERSwamikkannu, J. 1. This is a revision case filed by M/s. Vel Metal Industries, questioning the order of the Tamil Nadu Sales Tax Appellate Tribunal, Coimbatore Bench, dated 18th July, 1978, passed in C.T.A. No. 210...

Commissioner of Income-tax Vs. L.K.S. Ganee

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 255, 256 and 271(1); Evidence Act, 1872 - Sections 56 and 57

Reported in : [2000]244ITR130(Mad)

Advocate for Appellant : Chitra Venkataraman, Adv.

Janarthanam, J. 1. This tax case petition, at the instance of the Commissioner of Income-tax, Coimbatore, is for the issuance of a direction to the Tribunal to state a case and refer the question of law...

Venkateswara and Co. Vs. Deputy Commercial Taxes Officer

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 16

Reported in : [2003]133STC606(Mad)

Advocate for Appellant : Chitra Venkataraman, Adv.

ORDERNainar Sundaram, J. 1. The petitioner has to succeed in this writ petition on a technical plea taken by Mrs. Chitra Venkataraman, learned counsel for the petitioner, on the question of limitation for initiating action for...

Commissioner of Income-tax and ors. Vs. K.T. Kunjumon

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 132, 132(5), 132A, 132B, 132B(1), 158B, 158BA, 158BB, 158BC and 230A(1)

Reported in : [2001]251ITR479(Mad)

Advocate for Appellant : Chitra Venkataraman, Standing Counsel

V.S. Sirpurkar, J.1. Following are the reasons in support of our order passed on March 1, 2001, dismissing the above writ appeals, in the open court.2. This judgment will govern W. A. Nos. 1021 and 1022...

Commissioner of Income-tax Vs. Thangamaligai and Co.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(3A), 37(3B) and 256(2)

Reported in : [2000]241ITR525(Mad)

Advocate for Appellant : Chitra Venkataraman, Adv. for C.V. Rajan, Adv.

Janarthanam, J.1. This petition at the instance of the Commissioner of Income-tax, Tamil Nadu III, Madras, is for issuance of a direction to the Tribunal to state a case and refer the question of law, as...

Commissioner of Wealth-tax Vs. T.M. Joseph

Court : Chennai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 27(1) and 27(3)

Reported in : [1999]235ITR321(Mad)

Advocate for Appellant : Mrs. Chitra Venkataraman for ;C.V. Rajan, Adv.

Janarthanam, J.1. Both these tax case petitions are filed by the Commissioner of Wealth-tax, Tamil Nadu-III, Madras, under section 27(3) of the Wealth-tax Act, 1957, for issuance of a, direction to the Tribunal to state a...

Commissioner of Income-tax Vs. S.R.P. Tools Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961; Income Tax Rules, 1962

Reported in : [2000]242ITR636(Mad)

Advocate for Appellant : Chitra Venkataraman, Adv.

Janarthanam, J.1. In this action, the question referred to us for our opinion is :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the generator installed...