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Mercantile Credit Corpn. Ltd. Vs. Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Reported in : [2000]108TAXMAN210(Mad)

Advocate for Appellant : K. Vaitheeswaran, Subburaya Aiyar, Padmanabhan and Ramani, for the Assessee R. Sivaraman and C.V. Rajan, for the Revenue

Janardhanam, J.Four questions of law had been referred to this court for its opinion. The questions are :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that...

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...

Yuvaraj International Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B(1); Income Tax Rules, 1962 - Rule 6AA

Reported in : [2000]244ITR641(Mad)

Advocate for Appellant : K. Vaitheeswaran, Adv. for S. Subbaraya Aiyar, Ramamani and Padmanabhan

Janarthanam, J.1. The assessee--Yuvaraj International, Tirupur, is a manufacturer and exporter of hosiery clothes.2. For the assessment year 1981-82, it filed a return admitting an income of Rs. 1,51,260.3. In arriving at the income, the applicant...

Sree Karpagambal Mills Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 32; Income-tax (Fourth Amendment) Rules, 1983

Reported in : (1999)151CTR(Mad)66; [1999]238ITR842(Mad)

Advocate for Appellant : K. Vaitheeswaran, Adv. for;Subbaraya Aiyar, Adv.

Janarthanam, J. 1. The assessee, Sree Karpagambal Mills Limited, Raja-palayam, is a public limited company, owning a spinning mill. In the return for the assessment year 1981-82, the assessee claimed depreciation at the rate of 10...

Sundaram Fasteners Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40, 40A, 40A(5), 256 and 256(1)

Reported in : [2001]247ITR219(Mad)

Advocate for Appellant : K. Vaitheeswaran, Adv. ;for Subbaraya Aiyar, Padmanabhan and Ramamani

Janarthanam, J.1. The assessee--Sundaram Fasteners Ltd., Madras, is a company, in which the public are substantially interested. The assessment year involved is 1982-83, for which the accounting year ended on March 31, 1982.2. While computing the...

South Madras Electric Supply Corporation Ltd. Vs. Commissioner of Inco ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40A(7)

Reported in : [2000]244ITR780(Mad)

Advocate for Appellant : K. Vaitheeswaran, Adv. for;Subbaraya Aiyar, Padmanabhan and Ramamani

Janarthanam, J.1. The assessee--The South Madras Electric Supply Corporation Limited, Tiruchirappalli, in the assessment year 1972-73 made provision of Rs. 1,80,255 towards payment of gratuity to employees. Subsequently, on December 1, 1973, the entire undertaking of...

Mercantile Credit Corporation Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 32A, 32A(1), 32A(2), 32A(2B), 33 and 40A(5); Income Tax Rules, 1962 - Rule 5; Income Tax (Amendment) Rules, 1983

Reported in : [2000]245ITR245(Mad)

Advocate for Appellant : K. Vaitheeswaran, Adv. for;Subbaraya Aiyar, Padmanabhan and Ramamani;R. Sivaraman, Adv. for;C.V. Rajan, Adv.

Janarthanam, J. 1. Four questions of law had been referred to this court for its opinion. The questions are : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right...

Fenner (India) Ltd. Vs. Commissioner of Income-tax (No. 2)

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HH

Reported in : [2000]241ITR803(Mad)

Advocate for Appellant : K. Vaitheeswaran, Adv. for Subbaraya Aiyar, Padmanabhan and Ramamani

Janarthanam, J.1. The assessee, Fenner (India) Ltd., Madurai, is a domestic company carrying on business in the manufacture and sale of V-belts, oil seals, O-rings, rubber moulded products, etc.2. The assessee, it appears, set up an...

Larsen and Toubro Ltd. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Reported in : [2007]11STT27

Advocate for Appellant : Aravind P. Datar, Sr. Counsel for ;K. Vaitheeswaran, Adv.

K. Raviraja Pandian, J.1. This petition coming on for orders upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of Mr. Aravind P. Datar, for M/s. K. Vaitheeswaran, Advocate...

S. Ahmed Ibrahim Vs. D. Ramadas

Court : Chennai

Subject : Commercial

Acts : Negotiable Instruments Act, 1881 - Sections 4, 9, 20 and 78

Reported in : AIR1954Mad532

Advocate for Appellant : M.R. Narayanaswami and ;K. Vaitheeswaran, Advs.

ORDERVenkatarama Aiyar, J.1. This revision arises out of a suit instituted by the petitioner, S.C. No. 2527 of 1950, on the file of the Small Cause Court, Madurai, for the recovery of a sum of Rs....