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B. Nagi Reddi Vs. Cit

Court : Chennai

Subject : Direct Taxation

Reported in : (2002)177CTR(Mad)129

Advocate for Appellant : Uttam Reddi, for the Assessee T.C.A. Ramanujam, for the Revenue

ORDERV.S. Sirpurkar, J.This judgment shall dispose of all the three tax cases as the question of law involved is common and the only difference is that of the assessment year.2. The question of law, which is...

K.T.M.S. Umma Salma Vs. Commissioner of Income-tax, Central Madras

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(43), 116, 139, 143, 148, 156, 271, 271(1), 271(4A) and 254(2)

Reported in : [1983]144ITR890(Mad)

Advocate for Appellant : M. Uttam Reddi, Adv.

Pasmanabhan, J.1. The assessee in this case Mrs. K. T. M. S. Umma Salma, Madras, purchased a land on September 28, 1966, for a sum of Rs. 45,000. She should have filed the return of income...

Hyderabad Race Club Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(15), 11, 11(2), 80G and 256; Companies Act - Sections 25

Reported in : [1985]153ITR521(AP)

Advocate for Appellant : M. Uttam Reddy, Adv.

Anjaneyulu, J. 1. These there references arise under the I.T. Act, 1961 ('the Act' for short). the reference are made by the Income-tax Appellate Tribunal at the instance of the Hyderabad Race Club, hereinafter referred to...

The Eimco K.C.P., Madras Vs. Commissioner of Income-tax, Madras

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 30 to 36, 35-A, 36, 37(1), 256(1) and 263; Indian Companies Act

Reported in : AIR2000SC1112; [2000]242ITR659(SC); JT2000(2)SC468; 2000(2)SCALE106; (2000)2SCC729; [2000]1SCR1185

Advocate for Appellant : M. Uttam Reddy,;A.V. Rangam;B.A. Ranganadhan an; G.I. Gopalkrishnan, Advs

ORDERSyed Shah Mohammed Quadri, J.1. The judgment and order passed by the Division Bench of the High Court of Madras in T.C. Nos. 1224 and 1225 of 1977 dated January 17, 1983 is subject-matter of challenge...

Vijaya Production Private Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Super Profits Tax Act, 1963 - Sections 9 and 19; Income Tax Act, 1961 - Sections 153

Reported in : (1979)11CTR(Mad)174; [1980]122ITR136(Mad)

Advocate for Appellant : M. Uttam Reddi, Adv.

Ismail, J.1. The proceedings relate to the assessment under the Super Profits Tax Act, 1963 (Central Act 14 of 1963), hereinafter referred to as 'the Act' and the assessment year concerned is 1963-64. The assessee had...

Commissioner of Income Tax Vs. Nagi Reddi Charity

Court : Chennai

Subject : Direct Taxation

Reported in : (1999)154CTR(Mad)429

Advocate for Appellant : C.V. Rajan, for the Revenue Uttam Reddy, for the Assessee

ORDERBabu, J.The questions referred to us at the instance of the revenue are :'1. Whether, on the facts and in the circumstances of the case, Tribunal has rightly held that the activity of the assessee relating...

Emico Kcp Ltd. Vs. Cit

Court : Chennai

Subject : Direct Taxation

Reported in : [2002]124TAXMAN48(Mad)

Advocate for Appellant : Senthilkumar and Uttam Reddy, for the Assessee T.C.A. Ramanujam, for the Revenue

ORDERV.S. Sirpurkar, J. Two questions are referred to us at the instance of the assessee and under the directions of this court. They are :'1. Whether, on the facts and in the circumstances of the case,...

Cwt Vs. Mrs. Irmgard Velagapudi

Court : Chennai

Subject : Direct Taxation

Reported in : [2002]125TAXMAN45(Mad)

Advocate for Appellant : T.C.A. Ramanujam, for the Revenue Uttam Reddy, for the Assessee

ORDERR. Jayasimha Babu, J. The matter in issue is with regard to valuation of shares in a private company. The Tribunal rendered its decision at a time when it did not have the benefit of the...

Cit Vs. India Meters Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]129TAXMAN771(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue T.R. Senthilkumar and M. Uttam Reddy, for the Assessee

N.V. Balasubramanian, J.T.C. No. 436 of 1999 is a reference under the Income Tax Act, 1961 and T.C. Nos. 35 and 36 of 1998 are reference made under Companies (Profits) Surtax Act, 1964.2. We first take...

Cwt Vs. V.M. Rao

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]130TAXMAN60(Mad)

Advocate for Appellant : T.C.A. Ramanujam, for the Revenue Uttam Reddy, for the Assessee

ORDERR. Jayasimha Babu, J.The matter in issue is valuation of shares in a Private Company. The Tribunal rendered its decision at a time when it did not have the benefit of the decision of the Supreme...