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Carborandum Company Vs. Cit

Court : Chennai

Subject : Direct Taxation

Reported in : (2002)176CTR(Mad)61

Advocate for Appellant : R. Balasubramanian, for the Assessee J. Jayaraman for C.V. Rajan, for the Revenue

N. V. Balasubramanian, J.These are two batches of tax cases arising at the instance of the revenue and at the instance of the assessee out of a common order of the Tribunal, and the following questions...

Commissioner of Income Tax Vs. A.T. Balakrishnan

Court : Chennai

Subject : Direct Taxation

Reported in : (1998)148CTR(Mad)618

N.V. BALASUBRAMAAMAN, J.In the above batch of tax cases, following questions of law arising under IT Act, 1961 as well as under the WT Act, 1957 for certain assessment years in respect of some of the...

Commissioner of Income-tax Vs. Inden Biselers

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 28(1), 36, 36(1), 36(2), 37 and 37(1)

Reported in : (1990)81CTR(Mad)185; [1990]181ITR69(Mad)

Advocate for Appellant : J. Jayaraman, Adv.

Bhaskaran, J.1. In this tax case, the following question of law has been referred at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the case, the sum of Rs....

Commissioner of Income-tax Vs. Vasan Publications P. Ltd. and anr.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 5, 9(1), 9(2), 32, 32(1), 143(3), 147, 259(2) and 263; Income Tax Rules, 1962; Post Office Act, 1898; Press and Registration of Books Act, 1867

Reported in : (1986)52CTR(Mad)354; [1986]159ITR381(Mad)

Advocate for Appellant : J. Jayaraman and ;N.V. Balasubramaniam, Advs.

1. Freedom of speech and a free press are indispensable prerequisites of a democratic and free society. In fact, democracy without a free press is a contradiction in terms. It is through a free and responsible...

Commissioner of Income-tax Vs. A.T. Balakrishnan (Decd.) and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 64, 64(2), 171 and 171(1); Wealth-tax Act, 1957 - Sections 20 and 20A; Finance (No. 2) Act, 1980

Reported in : [1999]238ITR801(Mad)

Advocate for Appellant : J. Jayaraman, Adv. for;C.V. Rajan, Adv.

N.V. Balasubramanian, J. 1. In the above batch of tax cases, following questions of law arising under the Income-tax Act, 1961, as well as under the Wealth-tax Act, 1957, for certain assessment years in respect of...

Commissioner of Income-tax Vs. Lucas-t.V.S. Ltd. (No. 2)

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(2) and 80E

Reported in : [1977]110ITR346(Mad)

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

Ismail, J.1. The former reference relates to the assessment year 1967-68. The latter reference relates to the assessment years 1964-65 to 1966-67. In the former reference, the Income-tax Appellate Tribunal, Madras Bench, at the instance of...

Commissioner of Income-tax Vs. Sri Rama Vilas Service Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Companies (Profits) Surtax Act, 1964

Reported in : [1995]215ITR625(Mad)

Advocate for Appellant : J. Jayaraman, Adv.

Venkataswami, J. 1. In these two tax references, a common question of law arises, which relates to the same assessee, but for different assessment years, namely, 1969-70 and 1972-73. The amounts involved also differ. 2. In...

Commissioner of Income-tax Vs. P.V. Narasimhan

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 22, 23, 24, 25, 26, 27, 48, 54, 55 and 256(1)

Reported in : (1990)81CTR(Mad)141; [1990]181ITR101(Mad)

Advocate for Appellant : J. Jayaraman, Adv.

Venkataswami, J.1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Madras Bench 'C', Madras, has referred to us for our opinion the following question of law, under section 256(1) of the Income-tax Act, 1961...

Commissioner of Income-tax Vs. Wheel and Rim Company of India Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 1966 - Sections 2(5); Income Tax (Determination of Export Profits) Rules, 1966 - Rule 2(2)

Reported in : [1977]107ITR168(Mad)

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

Ismail, J.1. The Income-tax Appellate Tribunal, Madras Bench, under Section 256(1) of the Income-tax Act, 1961, has referred the following question of law for the opinion of this court:'Whether, on the facts and in the circumstances...

Commissioner of Wealth-tax Vs. M.K.S. Vanavarayar

Court : Chennai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18(1), 18(2A) and 18(2B)

Reported in : [1980]122ITR184(Mad)

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

Ismail, J. 1. These references relate to levy of penalty under the provisions of the W.T. Act, 1957 (hereinafter referred to as ' the Act '). We are concerned with assessment years 1962-63 to 1967-68. The...