Chennai Court December 2002 Judgments
Commissioner of Income-tax Vs. Gem Granites
Court: Chennai
Decided on: Dec-19-2002
Reported in: (2004)192CTR(Mad)490; [2003]262ITR426(Mad)
N.V. Balasubramanian, J.1. The Income-tax Appellate Tribunal has stated a case and referred the following questions of law for our consideration :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessee is entitled to relief under Section 80HHC relying upon the Board's Circular No. 729, dated November 1, 1995 (see [1995] 216 ITR 141), which was not applicable for the assessment year under consideration, i.e., 1987-88 ?2. Whether having regard to the fact that depreciation on fork lifts has been granted at a higher rate applicable to road transport vehicles, the Appellate Tribunal was right in law in holding that fork lifts are also entitled to investment allowance ?'2. The assessment year involved is 1987-88.3. In so far as the first question of law referred to us is concerned, learned senior counsel for the Revenue submits that the issue raised in the question is covered in favour of the Revenue by the decisio...
Tag this Judgment!Bavani V. Vs. Presiding Officer, Labour Court and anr.
Court: Chennai
Decided on: Dec-19-2002
Reported in: (2003)IILLJ189Mad
K.P. Sivasubramaniam, J.1. The petitioner was working as an assistant in the office of the second respondent. According to her she had put in more than 16 years of unblemished service. She was issued with the chargesheet on December 1, 1990 and was also suspended on that date. The main charge against the petitioner is that on November 30, 1990 at about 10.00 A.M., Sri Ramasamy, her superior is stated to have asked her about some of the pending work and the petitioner was alleged to have used abusive language and also others by using the following words which are according to the respondents abusive and unparliamentary words amounting to serious misconduct:'Vernacular matter omitted.'2. After the explanation submitted by the petitioner and due enquiry, the enquiry officer found her guilty and on April 1, 1991, a second show-cause notice was issued to which the petitioner replied on April 8, 1991. She was dismissed from service on April 16, 1991. Being aggrieved by the said order, the pe...
Tag this Judgment!State Express Transport Corporation, Tamil Nadu Division Ii Vs. Ponnus ...
Court: Chennai
Decided on: Dec-19-2002
Reported in: I(2004)ACC43
P. Sathasivam, J.1. Since all the above Appeals arose from a common award of the Motor Accidents Claims Tribunal (II Small Causes Court), Chennai, they are being disposed of by the following common judgment. The State Express Transport Corporation, Tamil Nadu Division-2 (formerly known as J. Jayalalitha Transport Corporation), Chennai-5 has preferred C.M.A. Nos. 1884 of 2000, etc., questioning its liability, more particularly the method of apportioning the liability equally on the Transport Corporation bus and the tanker lorry.2. New India Assurance Company has preferred C.M.A. Nos. 292 to 296 of 2001 challenging the quantum of compensation arrived by the Tribunal as excessive and unreasonable. The claimants have not challenged the award on any aspect.3. Brief facts : On 12th March, 1995 at about 11.30 hours about 40 persons were travelling in tractor and trailer bearing Registration No. TCH 9169 and TCH 1685 from Keelpodavur Village to Sunkuvarchathiram along Grand West Trunk Road, we...
Tag this Judgment!Official Liquidator of Hind Mercantile Corpn. Ltd. Vs. Cwt
Court: Chennai
Decided on: Dec-19-2002
Reported in: [2003]130TAXMAN493(Mad)
N.V. Balasubramanian, J.Mr. P.P.S. Janardhana Raja, learned counsel has filed vakalat for the applicant.2. The references are at the instance of the assessee-company, which is the applicant herein, being in liquidation.3. The question raised in this case which is the subject-matter of various tax cases has been considered by this court in the case of 'Official Liquidator of Southern & Rajamani Transports (P) Ltd. v. CWT (T.C. Nos. 293 to 295 of (1997, dated 17-9-2002) and the Bench (one of us was a party) has held as under :'2. The assessee is a company in liquidation which is not carrying on any business, but is only engaged in the process of winding up viz., realising the value of the assets and distributing the same among creditors. It's liabilities, according to the assessee, exceed the value of it's assets. The Wealth Tax Officer rejected the assessee's contention that the Company in liquidation cannot be subjected to wealth-tax, a finding which was affirmed the order of the Commi...
Tag this Judgment!Siddharth Media Holdings Pvt. Ltd. (Formerly Andhra Prabha Pvt. Ltd.) ...
Court: Chennai
Decided on: Dec-18-2002
Reported in: (2003)183CTR(Mad)450; [2003]260ITR286(Mad)
N.V. Balasubramanian, J.1. This appeal is preferred against the order of the Income-tax Appellate Tribunal passed in I. T. A. No. 1673 (Mad) of 1989 dated March 26, 2002.2. The assessee is a partner in a firm by name Express Traders and it transferred its interest in the firm to another company for a consideration of Rs. 30,000. The assessee during the course of assessment proceedings for the assessment year 1982-83 claimed short-term capital loss and long-term capital loss on the ground that the assessee had suffered losses in the firm for several years prior to its retirement and it claimed short-term capital loss with reference to the loss suffered within a period of three years before retirement and long-term capital loss suffered for the period prior to three years before retirement and the Assessing Officer found the capital of the assessee in the firm was Rs. 30,000 and the sum of Rs. 30,000 was also received as consideration for retirement from the partnership firm. He denied t...
Tag this Judgment!The Special Officer, Thanjavur Central Co-operative Bank Employees Co- ...
Court: Chennai
Decided on: Dec-18-2002
Reported in: [2003(96)FLR1180]; (2003)ILLJ1035Mad
ORDERE. Padmanabhan, J.1. In W.P.No.11671 of 1996, the petitioner, Special officer, Thanjavur Central co-operative Bank Employees Co-operative Thrift and Credit Society has prayed for a writ of certiorari to call for the records of the first respondent in Minimum Wages Case No. 14 of 1996 dated 22.5.1996 and quash the same.2. In W.P.No:11672 of 1996, the petitioner, Special officer, Thanjavur District Tamil Nadu Water Supply and Drainage Board Employees Co-operative Thrift and Credit Society has prayed for a writ of certiorari to call for the records of the first respondent in Minimum Wages Case No. 21 of 1996 dated 18.6.1996 and quash the same.3. In W.P.No: 11673 of 1996, the petitioner, Special officer, The Thanjavur District Animal Husbandry Department Employees Co-operative Thrift and Credit Society has prayed for a writ of certiorari to call for the records of the first respondent in Minimum Wages Case No. 13 of 1996 dated 13.5.1996 and quash the same.4. In W.P.No.11674 of 1996, t...
Tag this Judgment!The Director of Income-tax (Exemptions) Vs. Paramartha Bhushanam, Sri ...
Court: Chennai
Decided on: Dec-18-2002
Reported in: (2003)182CTR(Mad)380
N.V. Balasubramanian, J.1. The assessee is a charitable trust having income from property and income from one Marriage Hall (hereinafter referred to as 'Kalyanamandapam' as called in the order of the Appellate Tribunal). The assessee during the previous years relevant for the assessment years 1986-87, 1987-88 and 1988-89, admitted the income from Kalyanamandapam and claimed exemption under section 11 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). The Assistant Commissioner of Income-tax, assessing officer, however found that the Kalyanamandapam was let out to general public at competitive rates and on daily basis and hence, the income was not exempt in view of section 11(4-A) of the Act and brought to tax the income from Kalyanamandapam. The assessee preferred appeals against the orders of assessment before the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals), following the decision of the Appellate Tribunal in the case of Tuluva Vella...
Tag this Judgment!New Ambadi Estate Pvt. Ltd. Vs. the State of Tamil Nadu Represented by ...
Court: Chennai
Decided on: Dec-18-2002
Reported in: [2004]265ITR543(Mad)
ORDERK. Raviraja Pandian, J.1. The petitioner a private limited Company , derives agricultural income from its plantation and also income from investments in shares and deposits. For the assessment year 1993-94, the petitioner Company filed a return under the Tamil Nadu Agricultural Income Tax Act, disclosing a net income of Rs. 1,10,323. The Agricultural Income Tax Officer, while completing the assessment, after disallowing certain expenses finally determined the net assessable income at Rs. 32,22,175/-. On appeal, the Assistant Commissioner allowed the appeal in part and while rejecting the petitioner's claim for deduction of expenditure pertaining to purchase of drums, he remanded the issue to the assessing authority to determine the value of the raw rubber as according to him a sum of Rs. 2,13,84,603/-represented sale value of Chemically processed rubber which was inclusive of the cost of chemical and cost of empty drums. The petitioner company carried the matter on further appeal ...
Tag this Judgment!The Commissioner of Income Tax Vs. A.R.A.S.P.V. and Pv.
Court: Chennai
Decided on: Dec-18-2002
Reported in: (2003)182CTR(Mad)524; [2003]263ITR616(Mad)
N.V. Balasubramanian, J.1. The assessee is a registered firm carrying on business as a dealer of M/s Hindustan Motors Limited. The assessment year involved is 1985-86 for which the relevant previous year ended on 16.8.1984. The Assessing Officer while framing the assessment for the assessment year 1985-86 has found from the sale bills of the assessee that the assessee firm has been collecting excise duty deposits from the buyers of motor cars and did not bring the amount collected by way of excise duty deposits in the relevant books of account. He found that the assessee had totally collected an amount of Rs. 12,62,438.08 as excise duty deposit during the relevant previous year and remitted a sum of Rs. 9,83,500/- to the Hindustan Motors Limited and retained a sum of Rs. 2,78,938/-. He also found that excise duty deposits were collected at the time of booking of the motor cars by the purchaser and the amounts so collected were used for the purpose of day to day business by the assessee...
Tag this Judgment!The Tamil Nadu Co-operative Milk Producers' Federation Ltd. Vs. the St ...
Court: Chennai
Decided on: Dec-18-2002
Reported in: 2003(27)PTC322(Mad); [2005]141STC277(Mad)
ORDERN.V. Balasubramanian, J.1. The petitioner is a Government of Tamil Nadu Undertaking engaged in the business of vending milk and selling milk products. The petitioner has a registered trade mark known as, 'AAVIN' registered under the Trade and Merchandise Marks Act,1958 (hereinafter referred to as 'the Trade Marks Act'). It is the case of the petitioner that during the course of its business during the assessment years 1983-84, 1984-85 and 1985-86, the petitioner marketed its products both under the registered trade mark and without inscription of the registered trade mark on the packages. There is no dispute that the petitioner sold some of its products during the assessment years 1983-84 to 1985-86 without inscription of the registered trade mark on the packages. The Commercial Tax Officer levied tax on the sale of products without inscription of the registered trade mark at 10% relying upon the Entry No.103 of the I Schedule to the Tamil Nadu General Sales Tax Act, 1959 (hereina...
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