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Mrs.R.inbavalli Vs. the Income Tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 260A, 28(4), 133A, 142, 145, 148

Advocate for Appellant : Mr.V.S.Jayakumar, Adv.

Memorandum of Grounds of Tax Case Appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chennai 'B' Bench dated 24.2.2004 made in I.T.A.Nos.969/Mds/2002, 970/Mds/2002, 971/Mds/2002 and...

Jai Bharath Tanners Vs. Cit

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]128TAXMAN880(Mad)

Advocate for Appellant : V.S. Jayakumar, for the Assessee Mrs. Pushya Sitharaman, for the Revenue

N.V. Balasubramanian, J.This is a reference at the instance of the assessee. The assessee requested the Income Tax Appellate Tribunal to state a case and refer the following questions of law :'1. Whether on the facts...

Tube Investments of India Limited Represented by Its Vice President, T ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 5, 9(1), 10A, 10A(1A), 10B, 28 to 43C, 43D, 44AC, 64, 72, 80, 80(IA), 80(IE), 143C, 145, 153, 192, 193, 194, 194A, 194C, 194C(1), 194D, 194G, 194H, 194I, 194J, 194LA, 195, 195(5), 195A, 197, 198, 199, 200, 200(1), 201, 201(1), 201(1A), 205, 206C, 221, 271C, 276B and 276BB; Hindu Women's Right to Property Act; Companies Act; Finance Act, 1983; Finance Act, 2007; Central Excises and Salt Act, 1944 - Sections 11D; Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 - Sections 11(4); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 13(4), 17 and 17(2); Andhra Pradesh Shops and Establishments Act, 1966 - Sections 47(3); Payment of Gratuity Act, 1972; Partnership Act, 1932 -

Reported in : (2009)226CTR(Mad)313; [2009]185TAXMAN438(Mad)

Advocate for Appellant : C. Natarajan, Sr. Counsel for N. Inbarajan, Adv.

ORDERF.M. Ibrahim Kalifulla, J.1. The petitioners in W.P. No. 10750 of 2009, seek for the issuance of a Writ of Mandamus to direct the first and the second respondent to forbear from relying upon the provisions...

Commissioner of Income-tax Vs. S.C.S. Rig Service

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32 and 256

Reported in : [1996]220ITR64(Mad)

Advocate for Appellant : V.S. Jayakumar, Adv.;N.V. Balasubramaniam, Adv.

Abdul Hadi, J.1. In this tax case reference under section 256 of the Income-tax Act, 1961, at the instance of the Revenue, the Tribunal below held that the assessee is entitled to depreciation at the special...

Commissioner of Income-tax Vs. Tiruchirapalli Co-operative Wholesale S ...

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 37; Payment of Bonus Act

Reported in : [2000]243ITR277(Mad)

Advocate for Appellant : O. Anand Ram, Adv.

N.K. Jain, J. 1. The Income-tax Appellate Tribunal, Madras Bench, at the instance of the Commissioner of Income-tax, Tamil Nadu-V, Madras, has stated a case under Section 256(1) of the Income-tax Act, 1961 (hereinafter to be...

Commissioner of Income-tax Vs. Leign Bazar Merchants Association Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11 and 147; Companies Act, 1956 - Sections 25; Indian Companies Act, 1913 - Sections 26

Reported in : [1999]235ITR367(Mad)

Advocate for Appellant : C.V. Rajan, Adv.

N.V. Balasubramanian, J. 1. These four tax case references have been made by the Income-tax Appellate Tribunal, Madras, at the instance of the Revenue and the relevant assessment years are 1976-77 to 1979-80. The previous year...

Commissioner of Income Tax Vs. First Leasing Company of India Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 37

Reported in : (2006)204CTR(Mad)115; [2007]292ITR110(Mad)

Advocate for Appellant : Pushya Sitaraman, Adv.

P.D. Dinakaran, J.1. Mr. V.S. Jayakumar, learned counsel takes notice on behalf of the respondent.The above tax case appeals are directed against the orders of the Income Tax Appellate Tribunal dated 30.08.2005 and 19.07.2004 made in...

Jai Bharath Tanners Vs. the Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(2), 32A(3), 33(2), 33A(2), 35(2), 35A(1), 35D(1), 35E(1), 36(1), 72(1), 73(2), 74(1), 74(3), 74A(3), 80HH, 80HHC, 80J(3), 143(1), 147 and 263

Reported in : (2003)181CTR(Mad)431; [2003]264ITR673(Mad)

Advocate for Appellant : V.S. Jayakumar, Adv.

N.V. Balasubramanian, J.1. This is a reference at the instance of the assessee. The assessee requested the Income-tax Appellate Tribunal to state a case and refer the following questions of law:1. Whether on the facts and...

Cwt Vs. Mrs. Shanta Rangarajan

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]129TAXMAN230(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue V.S. Jayakumar, for the Assessee

ORDERN.V. Balasubramanian, J.Mr. V.S. Jayakumar, learned counsel takes notice for the respondent and he undertakes to file vakalath for the respondent.2. In these two Tax Cases the following two questions have been referred in relation to...

Commissioner of Income Tax Vs. Flothern Engingeers Pvt. Limited

Court : Chennai

Subject : Direct Taxation

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated :10. 04.2014 Coram The Honourable Mrs.Justice CHITRA VENKATARAMAN and The Honourable Mr.Justice T.S.SIVAGNANAM Tax Case (Appeal). No.743 of 2013 The Commissioner of Income Tax Chennai ... Appellant...