Chennai Court August 2001 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Income-tax Vs. P.L. Ramiah
Court: Chennai
Decided on: Aug-01-2001
Reported in: [2002]254ITR238(Mad)
R. Jayasimha Babu, J. 1. Though the Assessing Officer held that the 'expenditure' referred to in Section 57(iii) of the Income-tax Act, 1961, in the absence of account books, should be taken on cash basis, the Appellate Assistant Commissioner took a different view and held that the expenditure is to be computed on accrual basis as the amount which had been borrowed for the purpose of investment in shares from which shares dividend income was derived, had been borrowed from a corporation which followed the mercantile system of accounting, and had debited the interest due on the loan given to the assessee, each year, even though the interest had not been received. That view of the appellate authority has been affirmed by the Tribunal. The Revenue is before us questioning the correctness of the same.Section 57(iii) of the Income-tax Act reads as under :'57. The income chargeable under the head 'Income from other sources' shall be computed after making the following deductions, namely :--....
M.S. Muthukumaran Vs. District Collector of Thanjavur and ors.
Court: Chennai
Decided on: Aug-01-2001
Reported in: AIR2002Mad88
T. Meenakumari, J.1. The writ petition is for the issue of writ of Certiorarified Mandamus to call for the records relating to the order of the second respondent the Revenue Divisional Officer, Kumbakonam in Na. Ka. No. 14377/94-A5 dated 10-6-1995 and quash the same and consequently direct the second respondent to issue a community certificate.2. The case of the petitioner is that he belonged to Kattunayakan Community which is a Schedule Tribe Community. He obtained a community certificate issued by the Tahsildar, Thiruvidalmarudhur on 22-6-1969. Based on the said certificate, the petitioner obtained a seat in S.V.R. College, Surat, in engineering course. With a view to obtain a fresh certificate, he applied to the Revenue Divisional Officer, Kumbakonam, on 20-9-1993. The petitioner has sent the xerox copies of all the relevant documents including the community certificate issued by the Tahsildar, to the Revenue Divisional Officer. However the second respondent Revenue Divisional Offic...
Union of India (Uoi) and anr. Vs. Shree Emporium and anr.
Court: Chennai
Decided on: Aug-01-2001
Reported in: 2003ACJ985; AIR2002Mad48; (2001)3MLJ385
V. Kanagaraj, J.1. This appeal suit is directed against the judgment and decree dated 30-4-1985 rendered in O.S. No. 386 of 1981 by the Court of Principal Judge, City Civil Court, Madras thereby decreeing the suit filed by the respondents herein for recovery of a sum of Rs. 44,300/- together with interest thereon at 9% per annum from the date of suit and for costs, as prayed for.2. The plaint averments are that the first plaintiff sent a consignment of seven cases of textile goods, valued at Rs. 44,330/- inclusive of packing and forwarding charged to M/s. Mahaveer Das and Brothers, Sahara Bazaar, Calcutta, as evidenced by bill dated 30-8-1977; that the consignment was insured with the second plaintiff as per the Insurance policy dated 31-8-1977 and the same was entrusted to the first defendant Southern Railway on 31-8-1977 for safe carriage by passenger train and delivery at Sahara Bazaar Railway Station of South Eastern Railways; that the parcel Way Bills have been sent through the Sy...
The Commissioner, H.R. and C.E.(A) Deptt., Madras Vs. Sri Bhagavandhar ...
Court: Chennai
Decided on: Aug-01-2001
Reported in: AIR2001Mad427; (2001)3MLJ283
V. Kanagaraj, J.1. This appeal suit is directed against the Judgment and Decree dated 2-7-1981, rendered in O.S. No. 633 of 1979 by the Court of Subordinate Judge, Cuddalore, thereby decreeing the suit as prayed for, a suit filed by the respondent herein against the Commissioner, H.R. & C.E.(A), Madras, thereby praying to declare that the plaintiff intitution is not a religious institution as defined under Tamil Nadu Hindu Religious and Charitable Endowments Act, and further to set aside the order of the Commissioner, passed in A.P. No. 214 of 1977 dated 24-9-1978.2. Tracing the history of the case as projected by the respondent through the plaint in the said suit before the lower Court, it comes to be known that the respondent had filed the suit on allegations such as that the great Saints Sri Bhagavandha Swamigal and Sri Dhayananda Swamigal who were worshipeed with great devotion by Sri N. Deivasikamani, the present hereditary trustee's paternal grandfather; that Sri Bhagavandhar att...
S. Gurusamy Vs. Government of Tamil Nadu and ors.
Court: Chennai
Decided on: Aug-01-2001
Reported in: (2001)3MLJ688
ORDERP.D. Dinakaran, J.1. This petition was admittedly serving the Indian Army as Junior Commissioner Officer, Regiment of Artillery at Salem and was transferred and posted at north eastern sector. The petitioner purchased 24 cents of land in R.S.No. 237/1A1, in Vadagudi Village, Enanallur Division, Kumbakonam Taluk, Thanjavur District from one Visalakshi on 26.4.1993. However, the said land was sought to be acquired for the purpose of providing house sites, to Adi Dravidars and accordingly a notification and the Section 4(1) of the Land Acquisition Act (hereinafter referred to as the 'Act') was issued under G.O.(3-D). No. 562, Adi-Dravidar and tribal Welfare, dated 30.7.1993, In the said notification dated 30.7.1993, the name of the petitioner was not mentioned, but instead the name of the vendor Visalakshi was published. The pattawas transferred from the name of the vendor, Visalakshi to the name of the petitioner on 29.10.1993. Even though an enquiry contemplated under Section 5(A) ...
- ‹ Prev
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- Next ›