Chennai Court March 1995 Judgments
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Commissioner of Wealth-tax Vs. M.V. Arunachalam (Huf)
Court: Chennai
Decided on: Mar-01-1995
Reported in: [1995]216ITR401(Mad)
Mishra, J.1. The poser, whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in cancelling the assessment made under section 17(1)(b) for the assessment years 1972-73 and 1973-74, as made without justification, has arisen in a proceeding of reassessment of the wealth-tax (under the Wealth-tax Act) initiated as a result of audit objections. The first common ground for both the years related to the method of working out the break-up value of unquoted shares, which the assessee had in New Ambadi Estates (Private) Ltd. The audit view was that the gross income-tax allowed as deduction was wrong and that only extra tax, over and above the advance tax paid, should be allowed as a deduction in computing the break-up value of shares under rule 1D of the Wealth-tax Rules, 1957. The second ground of the audit objection was as respects the allowance granted under section 5(1)(iv) of the Wealth-tax Act, 1957. The audit indicated that in the original assessmen...
Spencer Consumer Products and Service Ltd. Vs. Presiding Officer, Indu ...
Court: Chennai
Decided on: Mar-01-1995
Reported in: (1996)IILLJ852Mad
ORDERJayasimha Babu, J.1. The petitioner is aggrieved by the common award of the Industrial Tribunal dated May 31, 1994 in I.D. Nos. 88 and 37 of 1993 by which the petitioners have been directed to reinstate the workmen with continuity of service, back wages and other attendant benefits.2. The disputes referred to the Tribunal in I.D. No. 37/1993 was whether the stoppage of work at Vishwardarshan Distributors Private Limited. Rajakulam for December, 1991 is justified and what relief the workers are entitled. The disputes referred to in I.D. No. 88/1993 was whether the transfer of the Aerated Water Factory at Rajakulam along with the workers employed therein involving change of conditions of service of the workmen, by the management of Spencer Consumer Products and Services Limited, Madras-2 to the Management of Vishwardharshan Distributors Private Limited from July 10, 1991 is justified and if not to what relief the workers are entitled3. The factual background to these references may ...
P. Natarajan and Sons by Its Proprietor, P. Nataraja Nadar Vs. the Ins ...
Court: Chennai
Decided on: Mar-01-1995
Reported in: (1995)2MLJ320
K.A. Swami, C.J.1. These two appeals are preferred against a common order dated 20.1.1994 passed by the learned single Judge in W.P. Nos. 20700 of 1992 and 19810 of 1993. In W.P. No. 20700 of 1992 the petitioner sought for quashing the order dated 19.12.1992 on the file of the Inspector of Police, Thiruvanmiyur and in W.P. No. 19830 of 1993, the very same petitioner sought for quashing the order dated 5.5.1993 under reference No. Z.O.HD/C. No. A1/04192/93 of the Assistant Health Officer, Zone X, Mylapore, Madras-4 and also the proceedings dated 11.5.1993 sealing the premises No. 120, L.B. Road, Thiruvanmiyur, Madras and further to direct the Commissioner, Corporation of Madras to reconsider the application for renewal of licence dated 10.2.1993.2. In W.P. No. 20700 of 1992 out of which W.A. No. 264 of 1994 arises, the petitioner, as already pointed out has sought for quashing the order passed by the Inspector of Police, Thiruvanmiyur dated 19.12.1992, preventing the petitioner from car...
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