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Canann Kuries and Loans (P) Ltd. Vs. Ito

Court : Kerala

Subject : Direct Taxation

Reported in : [2005]142TAXMAN249(Ker)

Advocate for Appellant : P. Balachandran for the Assessee P.K. Ravindranatha Menon, N.R.K. Nair and George K. George for the Revenue.

In all these writ petitions the sole question is as to whether the petitioners who are either conducting kuries or conducting business in consumer goods giving prizes by taking lots either for prompt payment of kuri...

Sampanna Kuries (P) Ltd. Vs. Ito

Court : Kerala

Subject : Direct Taxation

Reported in : [2004]141TAXMAN615(Ker)

Advocate for Appellant : P. Balachandran, for the Petitioner P.K. Ravindranatha Menon & N.R.K. Nayar, for the Respondent

1. In all these writ petitions the sole question is as to whether the petitioners who are either conducting kuries or conducting business in consumer goods giving prizes by taking lots either for prompt payment of...

Cit Vs. K.C. John

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]132TAXMAN793(Ker)

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

G. Sivarajan, J.The following questions of law are referred by the Tribunal under section 256(1) of the Income Tax Act at the instance of the Commissioner of Income Tax, Kochi for decision by this court :'1....

Cgt Vs. Popular Auto Spares (P) Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]131TAXMAN520(Ker)

Advocate for Appellant : P.K. Ravindranatha Menon and George K. George, for the Revenue P. Balachandran, for the Assessee

G. Sivarajan, J.These two references at the instance of the revenue arise from a common order of the Income Tax Appellate Tribunal, Cochin Bench in G.T.A. Nos. 15 & 16/Coch./1987 in respect of the assessment years...

Hotel Whitelines Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]131TAXMAN320(Ker)

Advocate for Appellant : P. Balachandran, for the Assessee P.K.R. Menon, for the Revenue

G. Sivarajan, J.The matter arises under the Income Tax Act, 1961 (hereinafter referred to as the Act). The assessee under the Act has filed this appeal against the order of the Income Tax Appellate Tribunal in...

Cit Vs. Navas M. Meeran

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]130TAXMAN416(Ker)

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

G. Sivarajan, J.The matter arises under the Income Tax Act, 1961 (hereinafter referred to as the Act'). The revenue is aggrieved by the order of the Income Tax Appellate Tribunal (for short 'the Tribunal') passed in...

Cit Vs. J. Rajmohan Pillai

Court : Kerala

Subject : Direct Taxation

Reported in : [2004]134TAXMAN168(Ker)

Advocate for Appellant : P. K. R. Menon and George K. George, for the Revenue P. Balachandran and Preetha S. Nair, for the Assessee

Sivarajan, J.The Income Tax Appellate Tribunal, Cochin Bench at the instance of the revenue has referred the following question of law as per direction issued by this court in the judgment dated 5-10-1999 in O.P, No....

Commonwealth Trust (India) Ltd. Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 55(2)

Reported in : (2008)218CTR(Ker)424; [2008]306ITR256(Ker)

Advocate for Appellant : P. Balachandran, Adv.

C.N. Ramachandran Nair, J.1. The connected appeals filed by the appellant arise from order of the Tribunal upholding levy of capital gains on land acquired from the appellant by the Government during the previous years relevant...

Medical Accident Prevention Society Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2005]144TAXMAN324(Ker)

Advocate for Appellant : P. Balachandran, for the Assessee P.K.R. Menon, for the Revenue

G. Sivarajan, J.The petitioner-society is one which is registered under the Travancore Cochin Literary and Scientific Charitable Societies Registration Act (XII of 1955) with registration No. 576/1994 granted by the Registrar of Society, Ernakulam. The memorandum...

Southern Cashew Exporters Vs. Dy. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]130TAXMAN203(Ker)

Advocate for Appellant : P. Balachandran and Smt. Preetha S. Nair, for the Assessee P.K.R. Menon, for the Revenue

G. Sivarajan, J. This appeal is filed by M/s. Southern Cashew Exporters, Chandanathope, Kollan against a common order of the Income Tax Appellate Tribunal, Cochin Bench in ITA Nos. 15 & 16/Coch./99 for the assessment years...