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Jul 21 2000

Commissioner of Wealth Tax Vs. Smt. Muthu Zulaikha

Court : Chennai

Decided on : Jul-21-2000

Subject : Direct Taxation

Reported in : [2001]245ITR800(Mad)

Advocate for Appellant : C. V. Rajan, for the Revenue P. P. S. Janarthana Raja, amicus curiae for the Assessee

N. K. Jain, Actg. C. J.The matter has been referred to us by a Division Bench of this court, before which the tax reference came up for hearing, as it was not inclined to agree with...

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Nov 25 2002

Cit Vs. Holiday Travels (P) Ltd.

Court : Chennai

Decided on : Nov-25-2002

Subject : Direct Taxation

Reported in : [2003]127TAXMAN250(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue P.P.S. Janarthana Raja, for the Assessee.

N.V. Balasubramanian, J.The Income Tax Appellate Tribunal has stated a case and referred two questions of law and the issue that arises in both the questions is whether the assessee company is liable to be charged...

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Oct 31 2000

Coromendal Indag Products India Ltd. Vs. Commissioner of Income Tax an ...

Court : Chennai

Decided on : Oct-31-2000

Subject : Direct Taxation

Reported in : (2001)165CTR(Mad)40

Advocate for Appellant : P.P.S. Janarthana Raja, for the Assessee C.V. Rajan, for the Revenue

N. V. Balasubramanian, J.This writ petition is filed for the issue of a writ of certiorarified mandamus calling for the records relating to the petitioner on the file of the first respondent in C. No. 1742/1/89/90/Central...

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Dec 13 1999

Commissioner of Wealth Tax Vs. Mrs. Sita Venkataramani

Court : Chennai

Decided on : Dec-13-1999

Subject : Direct Taxation

Reported in : [2000]109TAXMAN322(Mad)

Advocate for Appellant : C.V. Rajan, for the Revenue P. P. S. Janarthana Raja, for the Assessee

Balasubramanian, J.T.C. Nos. 1978 to 1981 of 1984 are at the instance of the Commissioner of Wealth-tax, Tamil Nadu-I, Madras, and the Tribunal, Madras Bench `B', Madras, has stated a case and referred the following question...

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Feb 12 1998

Commissioner of Income Tax Vs. Ooty Dasaprakash

Court : Chennai

Decided on : Feb-12-1998

Subject : Direct Taxation

Reported in : (1999)157CTR(Mad)291; [1999]237ITR902(Mad)

Advocate for Appellant : P. P. S. Janarthana Raja, for K. V Rajan, for the assessee.

Janarthanam J.These reference applications, at the instance of the Commissioner of Income-tax, Tamil Nadu-III, Madras, are for issuance of a direction to the Tribunal to state a case and refer the common question of law for...

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Jan 17 2005

Parkside Explosives and Industries Ltd. (Now Known as Matheson Bosanqu ...

Court : Chennai

Decided on : Jan-17-2005

Subject : Direct Taxation

Reported in : [2005]278ITR561(Mad)

Advocate for Appellant : P.P.S. Janarthana Raja, for the Assessee. K. Subramaniam, for the Revenue.

N.V. Balasubramanian, J.The Income Tax Appellate Tribunal has referred the following question of law :'2. Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the appellant was not entitled...

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Nov 18 2004

Auro Food Ltd. Vs. Cit and anr.

Court : Chennai

Decided on : Nov-18-2004

Subject : Direct Taxation

Reported in : (2005)197CTR(Mad)658

Advocate for Appellant : P.P.S. Janarthana Raja for M/s. Subbaraya Aiyar, for the Revenue Ms. Pushya Sitaraman, for the Assessee.

P. Sathasivam, J.The writ appeal is filed against the order of the learned single judge dated 9-9-1997, made in W.P. No. 15177 of 1988 (see : [1999]239ITR548(Mad) ), in and by which the learned judge confirmed...

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Nov 12 2002

Cit Vs. Thanjavur Textiles Ltd.

Court : Chennai

Decided on : Nov-12-2002

Subject : Direct Taxation

Reported in : [2003]127TAXMAN398(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue P.P.S. Janarthana Raja, for the Assessee

ORDERN.V. Balasubramanian, J.In compliance with the directions of this court in T.C.P. No. 434 of 1996, by order dated 5-3-1997, the Income Tax Appellate Tribunal (hereinafter referred to as the 'the Appellate Tribunal) has stated a...

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Nov 11 2002

Cit Vs. Covelong Beach Hotel (India) Ltd.

Court : Chennai

Decided on : Nov-11-2002

Subject : Direct Taxation

Reported in : [2003]129TAXMAN473(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue P.P. S. Janarthana Raja, for the Assessee

ORDERN.V. Balasubramanian, J.The Income Tax Appellate Tribunal has stated the case under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') and referred the following common question of law for the...

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Jul 03 2002

G.D. Gopal Vs. Cit

Court : Chennai

Decided on : Jul-03-2002

Subject : Direct Taxation

Reported in : (2002)176CTR(Mad)466

Advocate for Appellant : P.P.S. Janardhanaraja, for the Assessee T.C.A. Ramanujam, for the Revenue

V.S. Sirpurkar, J.The common question referred to us in these two TCs is as follows:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the exercise...

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