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D.M.S. Rao and ors. Vs. the State of Kerala and anr.

Court : Kerala

Subject : Labour and Industrial

Acts : Minimum Wages Act, 1948 - Sections 3, 3(1), 9 and 27; Constitution of India - Articles 19(1), 19(6) and 43; Travancore-Cochin Act, 1125; Industrial Disputes Act - Sections 2

Reported in : AIR1963Ker115; (1963)ILLJ176Ker

Advocate for Appellant : V.K.K. Menon,; C.S. Padmanabha Iyer and; M. Ramachandran

ORDERC.A. Vaidialingam, J.1. In these batch of 21 writ petitions, the validity of the notifications issued by the State Government fixing minimum rates of wages for the industries in question under the provisions of the Minimum...

Commissioner of Income Tax Vs. Navas M. Meeran

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 16 and 158BB

Reported in : (2003)183CTR(Ker)388; [2004]267ITR627(Ker)

Advocate for Appellant : P.K.R. Menon and; George K. George, Advs.

G. Sivarajan, J. 1. The matter arises under the IT Act, 1961, (for short 'the Act'). The Revenue is aggrieved by the order of the Income-tax Appellate Tribunal, (for short 'the Tribunal') passed in IT (S...

Sn. ZubIn George Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]130TAXMAN778(Ker)

Advocate for Appellant : P. Balakrishnan, for the Assessee P.K.R. Menon and George K. George, for the Revenue

G. Sivarajan, J.The matter arises under the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The assessee is the appellant. The assessment year concerned is 1990-91.2. The brief facts which are necessary for decision...

E.J. John, Sole Proprietor, St. George Estates Vs. Industrial Tribunal ...

Court : Kerala

Subject : Labour and industrial

Acts : Industrial Disputes Act, 1947 - Sections 2

Reported in : AIR1963Ker349

Advocate for Appellant : V.K.K. Menon,; C.S. Padmanabha Iyer and; M. Ramachandran

ORDERC.A. Vaidialingam, J. 1. In this writ petition, Mr. V.K.K. Menon, learned counsel for the petitioner, challenges the award of the Industrial Tribunal, Alleppey, in I.D. No. 54/59 dated 29-4-1961, and published in the State Gazette...

Commissioner of Income-tax Vs. Rajmohan Cashews (i.) Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256; Finance Act, 1979 - Sections 2(7)

Reported in : [1995]211ITR659(Ker)

Advocate for Appellant : P.K.R. Menon and; N.R.K. Nair, Advs.

T.L. Viswanatha Iyer, J. 1. The main issue involved in these three cases is whether the assessee is entitled to the benefit as an industrial company as defined under Section 2(7)(c) of the Finance Act, 1979,...

Commissioner of Income Tax Vs. Forbes, Ewart and Figgis Ltd.

Court : Kerala

Subject : Direct Taxation

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

Reported in : (2003)184CTR(Ker)308; [2004]267ITR153(Ker)

Advocate for Appellant : P.K.R. Menon, Adv.

G. Sivarajan, J.1. The Tribunal, Cochin Bench, has referred the following two questions of law under Section 256(1) of the IT Act, 1961 (for short 'the Act') for decision by this Court at the instance of...

Commissioner of Income-tax Vs. Smt. Jayalakshmi Devarajan

Court : Kerala

Subject : Direct Taxation

Acts : Evidence Act - Sections 110; Income Tax Act, 1961 - Sections 260A; Gold Control (Forms, etc.) Rules - Rule 16(3)

Reported in : (2007)212CTR(Ker)236; [2006]286ITR412(Ker)

Advocate for Appellant : P.K.R. Menon, Adv.; for George K. George, Adv.

K.S. Radhakrishnan, J.1. This appeal has been preferred by the Commissioner of Income-tax, Trivandrum, aggrieved by the order of the Income-tax Appellate Tribunal in I. T. A. No. 79/Coch./96 dated April 28, 2000. Though four questions...

Commissioner of Income-tax Vs. Malabar Building Products Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 37(1), 56(2), 57, 143(1), (3) and 256(1)

Reported in : [2001]251ITR487(Ker)

Advocate for Appellant : P.K.R. Menon and; George K. George, Advs.

S. Sankarasubban, J.1. This reference has been made by the Income-tax Appellate Tribunal, Cochin Bench, at the instance of the Revenue. The following questions of law have been preferred. They are as follows :'(1) Whether, on...

income-tax Officer Vs. Balubhai Hemchand Shah

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132, 132(5), 271 and 271(1);

Reported in : [2000]246ITR677(Ker)

Advocate for Appellant : P.K.R. Menon and; George K. George, Advs.

S. Sankarasubban, J.1. The Income-tax Officer, Ward-1, Mattancherry, is the Appellant. The assessee is the Respondent, The assessment year is 1979-80. The assessee's residential premises were searched under Section 132 of the Income-tax Act, 1961 (hereinafter...

Commissioner of Wealth Tax Vs. Cosmopolitan Hospitals (P) Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1983 - Sections 40, 40(2) and 40(3)

Reported in : (2003)185CTR(Ker)111; [2004]265ITR312(Ker)

Advocate for Appellant : P.K.R. Menon, Adv.

G. Sivarajan, J. 1. The matter arises under the WT Act, 1957 (for short 'the Act').2. The scope and ambit of Section 40(3)(vi) of the Finance Act, 1983, regarding the computation of net wealth of a...