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Sakthi Sugars Ltd. Vs. Cit

Court : Chennai

Subject : Direct Taxation

Reported in : [2005]146TAXMAN25(Mad)

Advocate for Appellant : P. P. S. Janarthana Raja, for the Assessee J. Nareshkumar, for the Commissioner

N.V. Balasubramanian J.Pursuant to the directions of this court in T. C. P. No. 766 of 1997 dated 25-6-1998, the Income Tax Appellate Tribunal has stated a case and referred the following question of law for...

Agasthiyar Trust Vs. Cwt

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]130TAXMAN497(Mad)

Advocate for Appellant : P.P.S. Janardhanaraja, for the Assessee J. Nareshkumar, for the Revenue

ORDERR. Jayasimha Babu, J.The question that is referred for our consideration is, 'Whether, on the facts and the circumstances of the case in the absence of definition of charitable purpose (in Wealth Tax Act), the Tribunal...

Cit Vs. Investment Trust of India Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]127TAXMAN168(Mad)

Advocate for Appellant : J. Nareshkumar for the Revenue J. Narayanaswamy, for the Assessee.

N.V. Balasubramanian, J.The Income Tax Appellate Tribunal, in pursuance of the order of this court in T.C.P. No. 348 of 1996 dated 1-41997, has stated a case and referred the following questions of law :'1. Whether...

Cit Vs. Soft Beverage (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]129TAXMAN227(Mad)

Advocate for Appellant : J. Nareshkumar, for the Revenue P.P.S. Janaradhana Raja, for the Assessee

ORDERK. Raviraja Pandian, J.The question referred is,'Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law in holding that the increase in the credit balance in...

Cit Vs. Sri Ramakrishna Steel Industries Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]130TAXMAN58(Mad)

Advocate for Appellant : J. Nareshkumar, for the Applicant

ORDERK. Raviraja Pandian, J.The question referred to us, at the instance of the revenue, for our consideration is, Whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in holding...

Cit Vs. George Maijo (Cud)

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]129TAXMAN234(Mad)

Advocate for Appellant : J. Nareshkumar, for the Revenue P.P.S. Janardhanaraja, for the Assessee

ORDERK. Raviraja Pandian, J.The question referred to us, at the instance of the revenue, for our consideration is,'Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in...

K.M.N. Nagappa Chettiar Vs. Cwt

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]130TAXMAN63(Mad)

Advocate for Appellant : J. Nareshkumar, for the Respondent

ORDERR. Jayasimha Babu, J.This reference is at the instance of the assessee. The assessee was served with notice regarding the pendency of this reference way back in the year 1994. The assessee did not appear in...

K.M. Periakaruppan Vs. Cwt

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]130TAXMAN57(Mad)

Advocate for Appellant : J. Nareshkumar, for the Respondent

ORDERR. Jayasimha Babu, J.This reference is at the instance of the assessee. Though, notice regarding the pendency of this reference was sent to the assessee in June 1994, the assessee did not appear either in person...

P.V. Chandran Vs. the Assistant Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax and Social Services Contribution Assessment Act, 1936-1963 - Sections 26; Income Tax Act, 1961 - Sections 2(24), 10, 14, 14A to 14E, 56, 143(1), 143(2) and 143(3)

Reported in : (2009)226CTR(Mad)488

Advocate for Appellant : V. Ramachandran, Sr. Counsel for Anitha Sumanth, Adv.

K. Raviraja Pandian, J.1. This appeal is filed against the order of the Income Tax Appellate Tribunal dated 26.09.2008 made in ITA No. 1374 of 2008. The appeal was admitted on the following substantial question of...

Sakthi Sugars Ltd. Vs. the Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35C, 40A and 40A(2); Finance Act, 1968; Direct Tax Laws (Amendment) Act, 1987

Reported in : (2006)200CTR(Mad)682; [2005]273ITR320(Mad)

Advocate for Appellant : P.P.S. Janarthana Raja, Adv.

N.V. Balasubramanian, J.1. Pursuant to the directions of this Court in T.C.P. No. 766 of 1997 dated 25.6.1998, the Income-tax Appellate Tribunal has stated a case and referred the following question of law for our consideration:-'Whether...