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Adar Tea Produce Co. Ltd. Vs. Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Reported in : [2000]106TAXMAN222(Mad)

Advocate for Appellant : G. Sarangan, Prabha Sridevan and P. Ramesh, for the Assessee S. V. Subramaniam, for the Revenue

ORDERThe above writ petitions are for a writ of declaration to declare section 12 of the Finance Act, 1995 as ultra vires, illegal and void of the Constitution of India.2. Section 12 of the Finance Act,...

Commissioner of Income Tax Vs. Needle Industries (India) Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : [2000]108TAXMAN524(Mad)

Advocate for Appellant : S.V. Subramaniam, for the Applicant S. Devanathan, for the Respondent

ORDERJayasimha Babu, J.The assessee is engaged in the business of manufacture and sale of needles of various types. After the completion of the assessee's assessment under the Income Tax Act, 1961 for the year 1968-69 on...

K.T. Kunjumon Vs. Commissioner of Income Tax and ors.

Court : Chennai

Subject : Direct Taxation

Reported in : (1999)155CTR(Mad)341

Advocate for Appellant : Mr. V. Balachandran

ORDERM. V. BALASUBRAMANIAN, J.The writ petition in WP No. 1425 of 1999 is filed against the order passed by the CIT Central-1, Chennai-34, dt. 18th Nov., 1998, and the prayer in the writ petition is to...

Commissioner of Income Tax Vs. Srinivas and Co.

Court : Chennai

Subject : Direct Taxation

Reported in : (1999)155CTR(Mad)242

N. V. BALASUBRAMANIAN, J.The above tax cases are posted before the Full Bench as a Division Bench of this Court felt that the earlier decision of this Court in the case of CIT vs. Srinivas &...

Commissioner of Income-tax Vs. S. Mariappan

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(13), 185 and 185(1)

Reported in : [1999]238ITR826(Mad)

Advocate for Appellant : S.V. Subramaniam, Adv.;P.P.S. Janathana Raja, amicus curiae

Janarthanam, J.1. The assessee 'S. Mariappan', it is said, is a partnership firm. The said firm was stated to have been constituted with four partners. It is located at No. 444, Trichy Main Road, Sanjeevirayanpet, Salem-6....

Engine Valves Limited Vs. Union of India and Others

Court : Chennai

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 2, 3, 6(1A), 8, 8(2) and (2A) and 9(1); Tamil Nadu General Sales Tax Act, 1959 - Sections 21A

Reported in : 1993(43)ECC159

Advocate for Appellant : C. Natarajan,;A.C. Muthanna and;S.V. Subramaniam, Senior Counsels,;R.L. Ramani,;N. Ganapathi and;P.S. Janarthana Raja, Advs.

Raju, J.1. The above batch of writ petitions involve the interpretation of the scope of section 8(2-A) and section 8(2)(b) of the Central Sales Tax Act, 1956, hereinafter referred to as 'the Central Act' and more...

Commissioner of Income-tax Vs. J. Stead and Co. P. Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1962 - Sections 254(1) and 271(1); Income Tax Act, 1961 - Sections 139(1), 139(2) and 271(1)

Reported in : [1998]234ITR730(Mad)

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

N.V. Balasubramanian, J.1. At the instance of the Revenue, the Appellate Tribunal has referred the following questions under section 256(1) of the Income-tax Act, 1961, for our opinion : '1. Whether, on the facts and in...

In Re: Kamala Sugar Mills Ltd.;

Court : Chennai

Subject : Company

Acts : Companies Act 1956 - Sections 391, 391(1), 391(2) and 394; Monopolies and Restrictive Trade Practices Act, 1969 - Sections 23, 23(1), 23(2) and 28; Income Tax Act, 1961 - Sections 72A

Reported in : [1984]55CompCas308(Mad)

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

Padmanabhan, J. 1. C.P. No. 70 of 1978 has been filed by Kamala Sugar Mills Ltd., Coimbatore (hereinafter referred to as 'the transferor-company'), and C.P. No. 71 of 1978 has been filed by Tirumurti Mills Ltd.,...

Sri Ranga Vilas Ginning and Oil Mills Vs. Commissioner of Income-tax, ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1), 28, 43(3), 43(5) and 73

Reported in : [1982]133ITR85(Mad)

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

Balasubrahmanyan, J. 1. This group of reference under s. 256(1) of the I. T. Act, 1961, relate to the case of Sri Ranga Vilas Ginning and Oil Mills, Coimbatore, for the assessment years 1965-66 to 1971-72....

Commissioner of Income-tax Vs. Ronald William Trikard and Others

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(25A) and (45), 4, 5, 5(2), 9, 9(1) and 293A; Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 - Sections 3, 6, 6(6), 7 and 7(7)

Reported in : [1995]215ITR638(Mad)

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

Somasundaram, J. 1. All these tax cases relate to the assessment year 1983-84. The assessee are foreigners and non-residents employed by Sedco International S. A., a non-resident company. Sedco International was engaged in the drilling of...