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A. Geetha Vs. G. Sankaran and anr.

Court : Chennai

Subject : Tenancy

Reported in : (2001)1MLJ390

ORDERP. Thangavel, J.1. These civil revision petitions have been filed by the landlords/ landlady, against the common judgment and decree, dated 27.2.1998 and made in R.C.A.Nos. 10 to 13 of 1995 on the file of the...

A. Shanmugham Chetty Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147; Wealth Tax Act, 1957 - Sections 17 and 17(1)

Reported in : [1985]154ITR331(Mad)

Advocate for Appellant : T.S. Ramu, Adv.

Ramanujam, J.1. The assessee in this case is an individual and the original assessment for the year 1965-66 was completed on October 8, 1965, computing the total income as Rs. 8,990, the source of income being...

Indian Textiles Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B, 35B(1), 251, 254 and 263

Reported in : (1986)53CTR(Mad)104; [1986]157ITR112(Mad)

Advocate for Appellant : T.S. Ramu, Adv.

Ramanujam, J.1. In this petition filed under section 256(2) of the Income-tax Act, 1961, the assessee seeks a reference to this court on the following questions : ' (i) Whether, on the facts and in the...

R. Balakrishna Brick Works Vs. the State of Tamil Nadu

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu General Sales Tax Rules, 1959 - Rule 6

Reported in : [1982]49STC251(Mad)

Advocate for Appellant : T.S. Ramu, Adv.

Balasubrahmanyan, J.1. The assessee in this case carries on the business of manufacture and supply of bricks from his kiln. For the assessment year 1974-75 the assessee was assessed to sales tax. The turnover determined by...

S. Srinivasan (Deceased) (by Legal Representatives) Vs. Commissioner o ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147

Reported in : [1975]101ITR94(Mad)

Advocate for Appellant : S. Narayanaswami and ;T.S. Ramu, Advs.

Ramaswami, J.1. The assessee is the managing director of a private limited company called Anjaneya Motor Transports (Private) Ltd., Erode. The assessment for the previous year ending on September 30, 1961, relevant to the accounting year...

Kuttiammal (Deceased) (by L.R.) Vs. Controller of Estate Duty

Court : Chennai

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 10

Reported in : [1979]119ITR740(Mad)

Advocate for Appellant : T.S. Ramu, Adv.

Varadarajan J.1. The questions referred by the Income-tax Appellate Tribunal, Madras ' B ' Bench, for the opinion of this court at the instance of the revenue and the assessee are the following :'(1) Whether, on...

S. Srinivasan by L. Rs. Shanbagammal and ors. Vs. Commissioner of Inco ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 16(3)

Reported in : [1976]105ITR315(Mad)

Advocate for Appellant : S. Narayanaswamy, ;T.V. Ramanathan and ;T.S. Ramu, Advs.

1. The assessee is a partner in a firm called Anjaneya Motor Transport along with his wife and another stranger. His two minor sons, Murali and Mohan, were admitted to the benefits of the partnership even...

Monoranjan Ganguli and Sons (P.) Ltd. Vs. Secretary to Government, Fin ...

Court : Chennai

Subject : Sales Tax

Reported in : [1976]37STC549(Mad)

Advocate for Appellant : S. Narayanaswami and ;T.S. Ramu, Advs.

V. Ramaswami, J.1. This is an appeal under Section 41 of the Pondicherry General Sales Tax Act (Act No. 6 of 1967), against the order of the Secretary to Government, Finance Department, Pondicherry, made under Section...

R. Venkatasubramaniam and ors. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 10(2)

Reported in : [1973]91ITR220(Mad)

Advocate for Appellant : S. Narayanaswamy, ;T.S. Ramu and ;R. Srinivasan, Advs.

Ramaswami, J. 1. The following question has been referred under Section 256(1) of the Income-tax Act, 1961, for decision:' Whether, on the facts and in the circumstances of the case, the assessee was entitled to development...

K. Hilal Vs. Appellate Controller of Estate Duty and anr.

Court : Chennai

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 9 and 60(1)

Reported in : [1979]120ITR61(Mad)

Advocate for Appellant : T.S. Ramu, Adv.

Ramanujam, J.1. The petitioner herein is aggrieved by the order of the first respondent (Appellate Controller of Estate Duty, Southern Zone,Madras) dated 31st March, 1975, levying a penalty of Rs. 34,000 under Section 60(1)(c) of the...