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Oct 29 1959

A.J. Declase Vs. Income-tax Appellate Tribunal and anr.

Court : Kerala

Decided on : Oct-29-1959

Subject : Direct Taxation

Acts : Income-tax Act, 1922 - Sections 66(2)

Reported in : AIR1960Ker169

Advocate for Appellant : G.T. Peter and; T.C. Karunakaran, Advs.

M.S. Menon, J. 1. These are petitions under Sub-section (2) of Section 66 of the Indian Income-tax Act, 1922. The petitioner is the same in all the five petitions. O. P. No. 57 relates to the...

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Mar 09 1964

Commissioner of Wealth Tax, Kerala Vs. Travancore-cochIn Chemicals (P) ...

Court : Kerala

Decided on : Mar-09-1964

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2, 3 and 45; Companies Act - Sections 3

Reported in : AIR1965Ker101; [1964]54ITR50(Ker)

Advocate for Appellant : G.T. Peter, Adv.

ORDER1. This is a reference by the Income-tax Appellate Tribunal, Madras Bench, under Section 27(1) of the Wealth tax Act, 1957. The reference has been made at the instance of the Commissioner of wealth-tax, Ernakulam.2. The...

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