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Jai Bharath Tanners Vs. Cit

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]128TAXMAN880(Mad)

Advocate for Appellant : V.S. Jayakumar, for the Assessee Mrs. Pushya Sitharaman, for the Revenue

N.V. Balasubramanian, J.This is a reference at the instance of the assessee. The assessee requested the Income Tax Appellate Tribunal to state a case and refer the following questions of law :'1. Whether on the facts...

Cwt Vs. Mrs. Shanta Rangarajan

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]129TAXMAN230(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue V.S. Jayakumar, for the Assessee

ORDERN.V. Balasubramanian, J.Mr. V.S. Jayakumar, learned counsel takes notice for the respondent and he undertakes to file vakalath for the respondent.2. In these two Tax Cases the following two questions have been referred in relation to...

Jai Bharath Tanners Vs. the Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(2), 32A(3), 33(2), 33A(2), 35(2), 35A(1), 35D(1), 35E(1), 36(1), 72(1), 73(2), 74(1), 74(3), 74A(3), 80HH, 80HHC, 80J(3), 143(1), 147 and 263

Reported in : (2003)181CTR(Mad)431; [2003]264ITR673(Mad)

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

N.V. Balasubramanian, J.1. This is a reference at the instance of the assessee. The assessee requested the Income-tax Appellate Tribunal to state a case and refer the following questions of law:1. Whether on the facts and...

Commissioner of Income-tax Vs. S.C.S. Rig Service

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32 and 256

Reported in : [1996]220ITR64(Mad)

Advocate for Appellant : V.S. Jayakumar, Adv.;N.V. Balasubramaniam, Adv.

Abdul Hadi, J.1. In this tax case reference under section 256 of the Income-tax Act, 1961, at the instance of the Revenue, the Tribunal below held that the assessee is entitled to depreciation at the special...

Mrs.R.inbavalli Vs. the Income Tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 260A, 28(4), 133A, 142, 145, 148

Advocate for Appellant : Mr.V.S.Jayakumar, Adv.

Memorandum of Grounds of Tax Case Appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chennai 'B' Bench dated 24.2.2004 made in I.T.A.Nos.969/Mds/2002, 970/Mds/2002, 971/Mds/2002 and...

Ace Investments (P.) Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961

Reported in : [2000]244ITR166(Mad)

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

N. V. Balasubramanian, J.1. The following common question of law has been referred to us at the instance of the assessee relating to the assessment of its income for the assessment years 1977-78 to 1981-82 for...

Cit Vs. Rajini Ice and Cold Storage

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]127TAXMAN166(Ker)

Advocate for Appellant : P.K.R. Menon and George K. George, for the Assessee V.S. Jayakumar, for the Assessee

G. Sivarajan, J.The following two questions of law are referred for decision at the instance of the department :'1. Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction...

Cit Vs. Sri Mahasastha Pictures

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]127TAXMAN162(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman for the Revenue V.S. Jayakumar, for the Assessee.

ORDERN.V. Balasubaramanian, J.The only point that arises in the Tax Case is whether the Appellate Tribunal was right in holding that the Commissioner has jurisdiction to invoke the power under section 263 of the Income Tax...

Cit Vs. Thangamaligai

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]130TAXMAN487(Mad)

Advocate for Appellant : T. Ravikumar, for the Revenue V.S. Jayakumar, for the Assessee

ORDERN.V. Balasubramanian, J.At the instance of the revenue, a common question of law has been referred to us in relation to the assessment years 1984-85 and 1985-86 of the assessee and the question reads as under...

Commissioner of Income Tax Vs. Southern Roadways Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : (2000)163CTR(Mad)154

Advocate for Appellant : C. V Raja, for the Revenue V. S. Jayakumar, for the Assessee

R. Jayasimha Babu, J.:The question referred to us at the instance of the revenue is : Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that...