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Feb 17 1956

T. Appavu Chettiar Vs. the Commissioner of Income-tax

Court : Chennai

Decided on : Feb-17-1956

Subject : Direct Taxation

Reported in : AIR1956Mad474; (1956)2MLJ201

Rajagopalan, J.1. The question referred to this Court under Section 66(1) of the Income-Tax Act was: 'whether the sum of Rs. 31,250 was rightly taxed?'2. The assessee held ten shares of the face value of Rs....

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Feb 17 1956

Jivaraj Topun and Sons Vs. Commissioner of Excess Profits Tax, Madras.

Court : Chennai

Decided on : Feb-17-1956

Subject : Direct Taxation

Reported in : AIR1956Mad475; [1956]30ITR18(Mad)

RAJAGOPALAN, J. - The question referred to this Court under section 66 (2) of the Income-tax Act was 'whether on the facts and in the circumstances of the case, the determination of the loss of the...

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Apr 27 1955

M. Vs. G. Baluswamy Iyer V. Commissioner of Income-tax, Madras.

Court : Chennai

Decided on : Apr-27-1955

Subject : Direct Taxation

Reported in : AIR1956Mad47; [1955]28ITR235(Mad)

RAJAGOPALA AYYANGAR, J. - This is a reference under section 66(1) of the Income-tax Act. The question referred for our decision is :'Whether the loss of Rs. 9,720 is an admissible deduction in computing the total...

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