Chennai Court January 2006 Judgments
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The Commissioner of Income Tax Vs. East Coast Constructions and Ind. L ...
Court: Chennai
Decided on: Jan-21-2006
Reported in: (2006)203CTR(Mad)460; [2006]283ITR297(Mad)
P.P.S. Janarthana Raja, J.1. The present appeals are filed under Section 260-A of the Income Tax Act, 1961 by the Revenue, in I.T.A. Nos. 1720 and 1721/Mds/2002 dated 13.03.2003, passed by the Income Tax Appellate Tribunal, Madras 'B' Bench raising the following substantial question of law.Whether in the facts and circumstances of the case, the Tribunal was right in holding that moneys retained by the contractee, as a percentage of the bills raised to be paid after the contract is completed is to be treated as income only when the moneys are actually received, even though the appellant is following a mercantile system of accounting?2. The facts leading to the above question of law are as under:i) The relevant Assessment years are 1997-98 and 1998-99 and the accounting years ended on 31.03.1997 and 31.03.1998, respectively. The assessee is a company, carrying on business of construction in various places. The assessee filed a Return of income. It appears that 10% of the contract amount ...
Sri Guruvayurappan, Rep. by Its President, R. Ramachandran Vs. the Hin ...
Court: Chennai
Decided on: Jan-21-2006
Reported in: (2006)1MLJ573
ORDERK. Raviraja Pandian, J.1. The appeal is directed against the judgment and decree dated 3.4.1990 made in O.S. No. 351 of 1987. The suit is one filed under Section 70(1) of the H.R. & C.E. Act, 1959 by the appellant herein seeking for the relief of setting aside the order passed by the defendant-the Commissioner of H.R. & C.E. (Administration), Madras-34 in A.P. No. 36 of 1979 dated 6.1.1987 and for permanent injunction restraining the defendant from giving effect to the notification issued by the Assistant Commissioner, H.R. & C.E., Madras calling for appointment of non-hereditary trustees.2. The case of the appellant/plaintiff is that the plaintiff is a Society registered under the provisions of the Societies Registration Act having the aims and objects to disseminate knowledge of Hindu Religion and Philosophy as derived from the Vedas. In general the objects of the plaintiff are to promote culture, religion and other social activities. The plaintiff had members numbering more tha...
K. Devaraj Vs. the Secretary to Government Education Department,
Court: Chennai
Decided on: Jan-21-2006
Reported in: 2006(1)CTC379
V. Dhanapalan, J.1. The petitioner is a student seeking admission to 3 year B.L. Degree course in the Government Law College, Coimbatore.2. The petitioner studied in Government Higher Secondary School, Udumalpet and passed in the Higher Secondary Examination held in March 1992. He joined the course of Diploma in Teacher's Training Education in 1992-93 in Islamic Teacher Training Institute, Kaniyur, Udumalpet. He did that course for nine months and he could not continue the course for want of recognition by the Institute. Then, the petitioner had struggled for his very livelihood and in the meanwhile, he completed the Diploma Course in Cooperative Training. Later, he joined M.Com in Annamalai University under Open University System and completed the course in May 2005 with 56.6% of marks in second class.3. Later, the petitioner applied for 3 year B.L. Course Entrance Examination conducted by the Tamil Nadu Dr. Ambedkar Law University. In the Prospectus, it has been clearly mentioned tha...
Commissioner of Income-tax Vs. Sri Raju Cotton Mills
Court: Chennai
Decided on: Jan-21-2006
Reported in: [2006]283ITR351(Mad)
P.D. Dinakaran, J.1. The above tax case appeals are directed against the common order of the Income-tax Appellate Tribunal in I.T.A. Nos. 1383, 1384 and 1385/Mds/2002 dated June 6, 2005.2. The Revenue is the appellant. The assessee is a partnership firm. They have filed their returns for the assessment years 1996-97 to 1998-99. Their claim with regard to the cost of replacement of simplex machine and doubling frame costing Rs. 18,63,666 for the assessment year 1996-97, draw frame, simplex machine and doubling frame costing Rs. 25,03,443 for the assessment year 1997-98 and blow room and ring frame costing Rs. 37,47,933 for the assessment year 1998-99, was disallowed by the Assessing Officer, who was of the opinion that replacement of old by new machinery cannot be treated as revenue expenditure and allowed depreciation. The expenditure was treated as capital expenditure. Aggrieved by the said orders, the assessee filed an appeal before the Commissioner of Income-tax (Appeals), who allow...
The Commissioner of Wealth Tax Vs. Smt. T. Girija Ammal
Court: Chennai
Decided on: Jan-21-2006
Reported in: (2006)203CTR(Mad)501; [2006]282ITR614(Mad)
P.P.S. Janarthana Raja, J.1. These tax appeals were preferred by the Revenue both in respect of Income Tax as well as Wealth Tax, against the common order passed by the Income Tax Appellate Tribunal dated 16.10.2003, raising the following common substantial questions of law.1. Whether on the facts and in the circumstances of the case, the Income Tax Tribunal is right in law in holding that in acquisition of land proceedings belonging to the assessee made by the State Government and payment of interest on additional compensation made thereof at different points of time due to the fact that appeals were pending are liable to tax at what point of time2. Whether on the facts and circumstance of case Section 45(c) and 155(16) of Income Tax Act are applicable to the fact of the case for the assessment years 1981-82 to 90-91, 91-92 & 93-94.3. Whether on the facts and in the circumstances of the case, the Income Tax Tribunal is right in law in holding that assessee did not own the amount of co...
Mangaiarkarasi Ammal Vs. the Assistant Accounts Officer, Regional Acco ...
Court: Chennai
Decided on: Jan-21-2006
Reported in: 2006(3)CTC465; (2006)1MLJ434
N. Paul Vasanthakumar, J.1. Appellant herein is the plaintiff in O.S.No. 120 of 1986 on the file of District Munsif Court, Tiruvallur, who Challenges the reversing judgment made by the learned Sub Judge, Tiruvallur, in A.S.No. 18 of 1990 dated 31.12.1992.2. The brief facts culled out from the plaint and written statement are as follows,(a) The husband of the plaintiff by name Loganatha Mudali obtained service connection No. 22 in Kilambakkam Village. Previously he had obtained another service connection No. 76 for his bore-well. The said bore-well failed long before 1970 and hence S.C.No. 76 was disconnected by the department and the pole and other materials were removed before 1970. The plaintiff was asked to submit a dryness certificate to the department. According to the plaintiff, the department dropped all the claims regarding S.C.No. 76 and even if any claim is made that is deemed to be barred by limitation. That being the position, on 28.2.1985, the defendants affixed a notice o...
Dharma Medical and Research Charitable Trust Rep. by Its Chairman and ...
Court: Chennai
Decided on: Jan-21-2006
Reported in: (2006)1MLJ582
ORDERA.P. Shah, C.J.1. These petitions by Dharma Medical Research and Charitable Trust (hereinafter referred as to as 'the Trust') relate to admissions to its Siddha Medical College at Sriperumbudur in Kancheepuram District. By G.O.Ms. No. 24 of the State Government, Health and Family Welfare Department dated 01.02.2000, the Trust was permitted to start the said Siddha Medical College in the name 'Velumailu Siddha Medical College' subject to certain conditions. The number of admission was fixed as 30 students per year. One of the conditions prescribed was to obtain prior approval of the Central Council of Indian Medicine, New Delhi (hereinafter referred to as 'the Central Council'). The Central Council vide letter dated 31.07.2001 granted approval to the Trust to start BSMS Degree Course from the Academic Year 2001-2002, subject to affiliation from the University and permission of the State Government, and fixed the intake capacity as 30 students. The Tamil Nadu Dr.MGR Medical Universi...
Commissioner of Income-tax Vs. Reiter Ingolsteadt Spinnereimaschinenba ...
Court: Chennai
Decided on: Jan-21-2006
Reported in: (2006)205CTR(Mad)638
P.D. Dinakaran J.1 The above tax case appeals are directed against the order of the Income-tax Appellate Tribunal in I. T. A. Nos. 72/Mds/99 and 1930/Mds/98, dated March 18, 2005.2 The Revenue is the appellant. The assessment years involved are 1993-94 and 1994-95. The case of the appellant is that the assessee/respondent herein is a foreign company represented by M/s. Lakshmi Machine Works Limited. The assessee filed a return of income on December 16, 1993, offering technical know-how fees of Rs. 37,97,980 for the assessment year 1993-94 and on November 29,1994, admitting its income at Rs. 1,14,43,800 for the assessment year 1994-95. As per the collaboration agreement entered into between the two companies, relating to manufacture of high speed draw frames, namely, RSB 851, down payments were made in three instalments. Though there is no dispute regarding the quantum of income chargeable to tax, the only dispute raised is regarding the rate of tax applicable.3. The contention of the a...
Rajesh Kumar Vs. the Commissioner of Customs and the Superintendent of ...
Court: Chennai
Decided on: Jan-20-2006
Reported in: 2006(198)ELT9(Mad)
ORDERElipe Dharma Rao, J.1. The petitioner seeks for the issuance of writ of Certiorarified Mandamus to call for the records of the first respondent in C.No. VIII/10/7/98 - Cus - Adj/ Order No. 38/99 (Joint Commissioner) Denovo dated 30.11.1999, quash the same as illegal and direction the respondents to release the gold to the petitioner without insisting for the payment of the Customs duty.2. The case of the petitioner is that on 15.02.1995 at about 4.00 p.m., the Intelligence Officers of the Preventive Unit, Customs attached to Cuddalore, checked TPTC bus bearing No. TN-32-N-0472 bound for Kumbakkonam near Koliyalur and seized two gold biscuits from the person of the petitioner and an incriminating statement was recorded. On 17.02.1995, after two days, the petitioner was remanded to judicial custody. On 27.02.1995, the petitioner retracted the statement recorded by the respondent officers on 16.02.1975 and submitted the baggage receipt No. 28777 dated 13.02.1995 issued by the Airport...
The Commissioner of Income Tax Vs. Poompuhar Shipping Corporation Ltd.
Court: Chennai
Decided on: Jan-20-2006
Reported in: (2006)202CTR(Mad)243; [2006]282ITR3(Mad)
P.P.S. Janarthana Raja, J.1. The present appeals are filed under Section 260-A of the Income Tax Act, 1961 by the Revenue, against the Order dated 29.07.2004 in I.T.A. Nos. 2075 and 2076 (Mds)/96 passed by the Income Tax Appellate Tribunal, Madras 'C' Bench, raising the following substantial question of law. 'Whether in the facts and circumstances of the case, the Tribunal was right in holding that the contract entered into by the assessee was a mere contract of hire of ships and would therefore not fall within the purview of Section 194-C of the Act?'2. The facts leading to the above question of law are as under:The respondent assessee is a Tamil Nadu Government Undertaking. The relevant assessment year is 1994-95 and the corresponding accounting year ended on 31.03.1994. The assessee was engaged in the business of transportation of coal from the ports of Haldia, Visakhapatnam and Paradeep to Chennai and Tuticorin under contracts executed with Tamil Nadu Electricity Board. The assesse...
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