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Cit Vs. R.R. Pictures
Chennai
Jul-31-2002
Direct Taxation
(2002)177CTR(Mad)316
T.C.A. Ramanujam, for the Revenue None, for the Assessee
ORDERN.V. Balasubramanian, J.In pursuance of the directions of this court, the Tribunal has stated a case and referred the following questions of law for our consideration in relation to the assessment year 1966-67 of the assessee,...
Tag this Judgment! AI Brief & AskA. Abdul Rahim Vs. Ito
Chennai
Jul-16-2002
Direct Taxation
(2002)177CTR(Mad)203
Mrs. Anitha Sumanth, for the Assessee T.C.A. Ramanujam, for the Revenue
ORDERN.V. Balasubramanian, J.Rule returnable forthwith. Mr. T.C.A. Ramanujam, learned senior standing counsel takes notice for the department.2. This appeal is preferred against the order of the Tribunal for the assessment years 1988-89, 1989-90 and 1990-91.3. The...
Tag this Judgment! AI Brief & AskSmt. P. Balammal Vs. Controller of Estate Duty
Chennai
Aug-12-2002
Direct Taxation
[2002]125TAXMAN562(Mad)
P.P.S. Janarthana Raja, for the Assessee T.C.A. Ramanujam, for the Revenue
N.V. Balasubramanian, J. This is a reference under the Estate Duty Act, 1953. One K. Periaswamy died on 28-8-1975. At the time of his death, he was a partner in a firm styled M/s Amarjothi Fabrics....
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Cit Vs. Dhanalakshmi Mills Ltd.
Chennai
Jul-17-2002
Direct Taxation
[2002]124TAXMAN173(Mad)
T.C.A. Ramanujam, for the Revenue
ORDERV.S. Sirpurkar, J. The question referred to us at the instance of the revenue is as under :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in...
Tag this Judgment! AI Brief & AskGeorge Maijo and Co. Vs. Cit
Chennai
Sep-18-2002
Direct Taxation
[2002]125TAXMAN783(Mad)
P.P.S. Janarthana Raja, for the Assessee T.C.A. Ramanujam, for the Revenue
ORDERN.V. Balasubramanian, J. The assessee is a firm consisting of five partners. The assessee with another firm, by name, M/s. George Maijo Associates formed a consortium and constituted a partnership firm, called M/s. United Exports. The...
Tag this Judgment! AI Brief & AskCit Vs. J.H. Tarapore
Chennai
Jun-24-2002
Direct Taxation
[2002]123TAXMAN847(Mad)
T.C.A. Ramanujam, for the Revenue V. Ramachandran and Mrs. Anitha Sumanth, for the Assessee
This judgment shall govern two tax cases, they being T.C. Nos. 587 and 588 of 1984.2. In T.C. No. 587 of 1984, the questions referred are at the instance of the revenue. They are :'1. Whether,...
Tag this Judgment! AI Brief & AskCit Vs. Mrs. Kalavathy
Chennai
Jul-30-2002
Direct Taxation
(2002)176CTR(Mad)560
T.C.A. Ramanujam, for the Revenue P.P.S. Janardhana Raja, for the Assessee
By the CourtThe appeal in Tax Case No. 1150 of 1991 is preferred by the revenue against the order of the Tribunal, Madras Bench 'C', dated 31-5-1998, in IT (Acqn.) Appeal No. 14 (Mds)/1998.2. The respondent...
Tag this Judgment! AI Brief & AskCit Vs. Mrs. Rajalakshmi Venkatakrishnan
Chennai
Jul-10-2002
Direct Taxation
[2002]124TAXMAN347(Mad)
T.C.A. Ramanujam, for the Revenue
ORDERN.V. Balasubramanian, J. The question of law referred to us at the instance of the revenue in relation to the assessment year 1983-84 of the assessee reads thus :'Whether, on the facts and in the circumstances...
Tag this Judgment! AI Brief & AskSmt. Valli Alagappan Vs. Cgt
Chennai
Aug-01-2002
Direct Taxation
(2002)176CTR(Mad)596
P.P.S. Janarthanaraja, for the Assessee T.C.A. Ramanujam, for the Revenue
ORDERN. V. Balasubramanian, J.Smt. Valli Alagappan, Chennai (assessee), by letter dated 12-4-1982, addressed to M/s M&L; Investments (P) Ltd., Chennai, informed her willingness to transfer jewellery or funds or property representing the same owned by her...
Tag this Judgment! AI Brief & AskCit Vs. V.K. Vivekanandan
Chennai
Jul-10-2002
Direct Taxation
[2002]124TAXMAN333(Mad)
T.C.A. Ramanujam, for the Revenue
ORDERN.V. Balasubramanian, J. At the instance of the revenue, the following question of law has been referred for the assessment year 1980-81 of the assessee.'Whether, on the facts and in the circumstances of the case, the...
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