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P. Bravani Shankar and ors. Vs. Commissioner of Income Tax and ors.

Court : Chennai

Subject : Direct Taxation

Reported in : (1999)155CTR(Mad)402

ORDERP. SA THASHIVAM, J. :The petitioners numbering 16 who are employees of Bharat Heavy Electricals Ltd., Ranipet, aggrieved by the Circular dt. 12th Feb., 1990 of the third respondent have approached this Court for quashing the...

Commissioner of Income Tax Vs. Vs. D. Swamy and Co. (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : (1999)153CTR(Mad)333

ORDERN. V. BALASUBRAMANIAN, J.At the instance of the Revenue, the Tribunal has stated a case and referred the following question of law under s. 256(1) of the IT Act, 1961, for the opinion of this Court.'Whether,...

Spencer Consumer Products and Services Ltd. Vs. Collector of Central E ...

Court : Chennai

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 35F

Reported in : 1988(34)ELT19(Mad)

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

ORDERNainar Sundaram, J.1. As against the impugned order, an appeal is competent. What Mr. S.V. Subramanian, learned counsel for the petitioner, would state is that the amount involved in large and further, Section 35F of the...

Commissioner of Income Tax Vs. New Horizon Sugar Mills Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Molasses Control (Amendment) Order, 1962; Income-tax Act, 1961 - Sections 4, 36(1), 37, 37(1), 37(2A), 40A (7), 143(3), 144B and 256

Reported in : (1997)139CTR(Mad)130; [1999]237ITR102(Mad)

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

N.V. Balasubramanian, J.1. The Tribunal, at the instance of the Revenue, has referred the following questions of law under s. 256(1) of the IT Act, 1961 for the opinion of this Court : '1. Whether, on...

Commissioner of Income Tax Vs. Seshasayee Bros. (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 4, 5 and 28

Reported in : [1999]239ITR471(Mad)

Advocate for Appellant : S.V. Subramanian and ;C.V. Rajan, Advs.

N.V. Balasubramanian, J. 1. Pursuant to the directions of this Court, the Tribunal has stated a case and referred the following question of law for the opinion of this Court : '1. Whether, on the facts...

Commissioner of Income Tax Vs. Subramaniam Bros.

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 4 and 256(2)

Reported in : [1999]236ITR148(Mad)

Advocate for Appellant : S.V. Subramanian, Adv. for ;C.V. Rajan

N.V. Balasubramanian, J.1. Pursuant to the direction given by this Court in T. C. P. No. 5 of 1982, dt. 26th April, 1982, the Tribunal, Madras, has stated a case and referred the following questions of...

Commissioner of Income Tax Vs. United India Insurance Co. Ltd.

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 37 and 37(2A)

Reported in : [1998]233ITR779(Mad)

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

N.V. Balasubramanian, J.1. At the instance of the CIT, Tamil Nadu-II, Madras, the Tribunal has stated a case and referred the following question of law under s. 256(1) of the IT Act, 1961 (hereinafter referred to...

Commissioner of Income-tax Vs. K.P. Madan Mohan

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 28, 37(1) 56(2) and 57

Reported in : [1996]222ITR1(Mad)

Advocate for Appellant : Deokinandan and ;S.V. Subramanian, Advs.

Thanikkachalam, J.1. At the instance of the Department, the Tribunal referred the following question for the opinion of this court under section 256(1) of the Income-tax Act, 1961 (in short, 'the Act') : 'Whether, on the...

Commissioner of Income-tax Vs. Gnanambigai Mills

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 30 to 39, 40A(1) and 40A(7)

Reported in : [1999]238ITR783(Mad)

Advocate for Appellant : S.V. Subramanian, Adv. for;C.V. Rajan, Adv.

Janarthanam, J. 1. These tax cases (references) are at the instance of the Revenue.2. The common question of law, as below is submitted by the Tribunal under Section 256(2) of the Income-tax Act, 1961 (for short...

Commissioner of Income Tax Vs. Minor Shanthi Chandran

Court : Chennai

Subject : Direct Taxation

Reported in : (2000)158CTR(Mad)112

Advocate for Appellant : S. V. Subramanian, for C. V. Rajan, for the Revenue None, for the Assessee

ORDERR. Jayasimha Babu, J.The question referred to us is 'Whether, on the facts and circumstances of the case and having regard to the provisions of section 49 of the Income Tax Act, the Tribunal is right...