Advanced Search Results

Cwt Vs. K. Santhanam Trust

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]126TAXMAN484(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue J. Narayanaswamy, for the Assessee

ORDERN.V. Balasubramanian, J.The Income Tax Appellate Tribunal has stated the case and referred the following question of law in relation to the assessment years 1982-83 to 1987-88 of the assessee :'Whether on the facts and in...

Commissioner of Income Tax Vs. Sun T.V. Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 28, 80HHC, 80HHE, 80HHF and 80HHF(5) and 288(2); Customs Act, 1962 - Sections 50(1); Foreign Exchange Regulation Act, 1973; Finance Act, 1999

Reported in : (2007)211CTR(Mad)108; [2008]296ITR274(Mad)

Advocate for Appellant : J. Narayanaswamy, Jr. Standing Counsel

P.D. Dinakaran, J.1. This appeal is directed against the order of the Income Tax Appellate Tribunal dated 3.8.2006 made in ITA. No. 125/Mds/2002 for the assessment year 1998-99, raising the following substantial question of law:Whether in...

Commissioner of Income-tax Vs. Krishna Saraf

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 116, 132, 132B(4), 143(1), 143(2), 143(3), 154, 154(1), 154(2) and 271(1)

Reported in : [2010]186TAXMAN1(Mad)

Advocate for Appellant : J. Narayanaswamy, Adv.

F.M. Ibrahim Kalifulla, J.1. The revenue filed these appeals against the order of the Income-tax Appellate Tribunal, Chennai Bench 'C', made in ITA Nos. 2457 & 2172/Mad./2007, dated 30-6-2006.2. In these two appeals, the substantial questions...

Commissioner of Income Tax Vs. Sri Krishna Saraf

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 116, 132, 132B(4), 143(1), 143(2), 143(3), 154, 154(1), 154(2), 271(1)

Reported in : (2009)227CTR(Mad)576

Advocate for Appellant : J. Narayanaswamy, Adv.

F.M. Ibrahim Kalifulla, J.1. The Revenue filed these appeals against the order of the Tribunal, Chennai Bench 'C', made in ITA Nos. 2457 and 2172/Mad/2007, dt. 30th June, 2006.2. In these two appeals, the substantial questions...

The Commissioner of Income Tax Vs. S. Palanivel

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 113, 132, 132A and 158BC; Finance Act, 2002

Reported in : [2007]291ITR33(Mad)

Advocate for Appellant : J. Narayanaswamy, Adv.

P.D. Dinakaran, J.1. The above tax case appeal is directed against the order of the Income-tax Appellate Tribunal made in IT(SS)A No. 78/Mds/2002, dated 8.9.2006.2. The brief facts are: A search was conducted by the Revenue...

The Commissioner of Income-tax Vs. D. Laxmanakumar

Court : Chennai

Subject : Direct Taxation

Reported in : [2008]296ITR70(Mad)

Advocate for Appellant : J. Narayanaswamy, Adv.

P.D. Dinakaran, J.1. The above tax case appeals are directed against the common order of the Income-tax Appellate Tribunal in ITA.Nos.433 and 434/Mds/2003, dated 25.11.2005.2.1. The Revenue is the appellant. The assessment years involved are 1998-99...

Commissioner of Income-tax Vs. Suresh B. Mehta

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHC, 80HHC(1), 80HHC(1B) and 80HHC(3)

Reported in : [2007]291ITR462(Mad)

Advocate for Appellant : J. Narayanaswamy, Adv.

P.D. Dinakaran, J.1. The above tax case appeal is directed against the order of the Income-tax Appellate Tribunal made in I.T.A. No. 1261/Mds/ 2002, dated April 28, 2006.2. The Revenue is the appellant. The assessment year...

Commissioner of Income-tax Vs. Salem District Printers Service Industr ...

Court : Chennai

Subject : Direct Taxation

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

Reported in : [2007]290ITR371(Mad)

Advocate for Appellant : J. Narayanaswamy, Adv.

R. Balasubramanian, J.1. All the appeals stand admitted on the following question of law:Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the assessee-co-operative society is engaged in the...

Commissioner of Income Tax Vs. Nellai Trading Automobile Agency

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 271(1) and 274

Reported in : (2006)205CTR(Mad)635; [2007]288ITR557(Mad)

Advocate for Appellant : J. Narayanaswamy, Standing Counsel

P.P.S. Janarthana Raja, J. 1. The above tax case appeal is directed against the order of the Income-tax Appellate Tribunal in ITA No. 182/Mds/2004 dated 27.01.2006, raising the following substantial question of law.1. Whether in the...

The Commissioner of Income Tax Vs. Data Software Research Co. P. Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AB, 271, 271A, 272A(2), 271AA, 272AA(1), 271B, 271BA, 271BB, 271C, 271D, 271E, 271F, 271FA, 271G, 272B, 272BB(1), 272BBB(1), 273B and 273(2); Companies Act - Sections 227(3)

Reported in : (2007)212CTR(Mad)323; [2007]288ITR289(Mad)

Advocate for Appellant : J. Narayanaswamy, Adv.

P.D. Dinakaran, J.1. The above tax case appeals are directed against the common order of the Income-tax Appellate Tribunal in I.T.A. Nos. 1476, 1477 and 1493/Mds/2000 dated 15.6.2005.2. The Revenue is the appellant. The above appeals...