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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...

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....

BrahmIn Educational Society Vs. Assistant Commissioner of Income-tax a ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10(22), 11, 11(4) and 80G

Reported in : [1997]227ITR317(Ker)

Advocate for Appellant : P. Balachandran, Adv.

S. Sankarasubban, J.1. The petitioner is Brahmin Educational Society,Nurani. It is a society registered under the Societies Registration Act, 1860.According to the memorandum of association, it is a society formed solelyfor educational purposes and with a...

Federal Bank Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(1)

Reported in : (1989)78CTR(Ker)31; [1989]180ITR241(Ker)

Advocate for Appellant : P. Balachandran, Adv.

Paripoornan, J.1. The applicant herein is an assessee to income-tax. It is a banking company. The Revenue is the respondent. At the instance of the assessee-applicant, the Income-tax Appellate Tribunal has referred the following question of...