Chennai Court January 2007 Judgments
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Shri A.M. Rathnam, Sri Surya Movies Vs. the Deputy Commissioner of Inc ...
Court: Chennai
Decided on: Jan-03-2007
Reported in: (2007)209CTR(Mad)83; [2007]292ITR126(Mad)
P.D. Dinakaran, J.1. The assessee has preferred the above tax case appeal against the order of the Income-tax Appellate Tribunal dated 13.2.2002 in ITA No.2017/Mds/2000, for the assessment year 1997-98 raising the following substantial questions of law for consideration:1. Whether the Appellate Tribunal is right in holding that deduction claim made by the appellant in respect of expenditure and acquisition and distribution rights of feature fils only come under Rule 9B(3)(c) of the Income-tax Rules as against the claim made by the appellant under Rule 9B(2)(a) of the Income-tax Rules? 2. Whether the Income-tax Appellate Tribunal is right in rejecting the claim of the cost of acquisition of the film, namely, 'Iruvar' under 9B(2)(a) when all the documentary evidence show that it was sold fully?3. Whether the Income-tax Appellate Tribunal is right in disregarding the letters filed by the appellant lessor as well as the lessee to the effect that films rights were sold?4. Whether the Appell...
Commissioner of Income-tax Vs. S. Subramaniam
Court: Chennai
Decided on: Jan-03-2007
Reported in: (2007)210CTR(Mad)596; [2007]291ITR63(Mad)
P.D. Dinakaran, J.1. The above tax case appeal is directed against the order of the Income-tax Appellate Tribunal dated February 15, 1999, made in I.T.A. No. 1362/Mds/1991 for the assessment year 1986-87, raising the following substantial question of law:Whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in cancelling the order under Section 155 of the Income-tax Act, 1961 ?2 The brief facts of the case are stated as hereunder:3 The Revenue is the appellant. The issue raised in this appeal relates to the assessment year 1986-87. The assessee is a partner of the firm M/s. Hotel ARR. The original assessment on the return filed by the assessee for the said assessment year was completed on October 13, 1987, under Section 143(1)(a) of the Act adopting share of loss from the firm as Rs. 5,75,437. But, subsequently, the assessment was sought to be rectified under Section 155 of the Income-tax Act, 1961, by order dated November 22, 1989, adopting ...
V. Kannan, Vs. State by District Crime Branch
Court: Chennai
Decided on: Jan-03-2007
Reported in: 2007(4)CTC520
ORDERK.N. Basha, J.1. This revision is filed by the petitioners challenging the order of dismissal of the discharge petition filed by them, by the learned Judicial Magistrate No. 1, Namakkal, in Crl.M.P. 3166 of 2005, dated 3.1.2006.2. The petitioners have been arrayed as A-3 to A-5. The sum and substance of the allegation levelled against them is that prior to the month of April 2001, A-1 to A-5 committed criminal conspiracy by agreeing to do an illegal act of cheating the public by falsely informing them to form an organisation in the name of J.T.P.R.O. (Jai Thamodhaya Public Relation Organisation) to conduct a small scale industries for a Japan company for which job opportunity to be offered to the persons who were able to appoint organisers by sponsoring 100 members each with collection of a sum of Rs. 100/- per member apart from Rs. 3000/- a contribution with an intention to cheat the public and collect huge amount from them. Therefore, they have been charged for the alleged offen...
The Commissioner of Income Tax Vs. Sakthi Finance Ltd.
Court: Chennai
Decided on: Jan-02-2007
Reported in: (2007)210CTR(Mad)300; [2007]291ITR83(Mad)
P.D. Dinakaran, J.1. T.C.(R) No. 87 of 2001 has been preferred against R.A. No. 253/Mds/97 with reference to the assessment year 1987-88, T.C.(R) No. 88 of 2001 has been preferred against R.A. No. 254/Mds/97 with reference to the assessment year 1988-89, T.C.(R) No. 89 of 2001 has been preferred against R.A. No. 255/Mds/97 with reference to the assessment year 1988-89, T.C.(R) No. 90 of 2001 has been preferred against R.A. No. 256/Mds/97 with reference to the assessment year 1990-91, T.C.(R) No. 91 of 2001 has been preferred against R.A. No. 257/Mds/97 with reference to the assessment year 1991-92, T.C.(R) No. 92 of 2001 has been preferred against R.A. No. 258/Mds/97 with reference to the assessment year 1992-93, T.C.(R) No. 93 of 2001 has been preferred against R.A. No. 259/Mds/97 with reference to the assessment year 1993-94 and T.C.(R) No. 94 of 2001 has been preferred against R.A. No. 260/Mds/97 with reference to the assessment year 1989-90.2. The above batch of references has been...
K. Sumathi Vs. Eka Ratchagar Sabai Higher Secondary School Rep. by Its ...
Court: Chennai
Decided on: Jan-02-2007
Reported in: (2007)5MLJ464
ORDERM.E.N. Patrudu, J.1. Clash between the right of the minority educational institution and the right of the meritorious teacher of the same institution is involved in this writ.2. The interesting and important points are posed for decision before this Court and they may lead to some controversies or consequences, but there will be an ultimate solace to the respectable teachers community.3. A most memorable saying 'Gurubrahma Guruvishnu Gurudevo Maheswaraha Gurusakshath Parabrahma Tasmaisree Guruvennamaha' is to be remembered by the humanity and every human being, as all of us are students till death.4. The challenge before me is on the appointment of a stranger as teacher, ignoring the inservice candidate.5. The facts necessary for disposal of the writ are as follows:5.1. Eka Ratchagar Sabai Higher Secondary School, first respondent, is an aided private school within the meaning of Section 2(7) of the Tamil Nadu Recognised Private Schools (Regulation) Act, 1973, hereinafter referred...
Madaswamy Vs. Govindaraj
Court: Chennai
Decided on: Jan-02-2007
Reported in: 2007(1)CTC217; (2007)1MLJ664
R. Banumathi, J.1. This Revision Petition is directed against the Order of the Additional District Munsif, Mayiladuthurai in E.A. No. 150/2002 in E.P. No. 109/1991 in O.S. No. 117/1986 allowing the Petition filed by the Respondent Judgment-Debtor, under Section 47 CPC.2. A lane measuring 5' width x 80' length has been the subject matter of litigation between the parties for nearly two decades in atleast two rounds of litigation. 3. Brief facts of the case are as follows:House and site of the Respondent is situated on the Western side of the Petitioner. The Petitioner has filed O.S. No. 117/1986 for Permanent Injunction restraining the Respondent from interfering with his possession and enjoyment of the suit lane. Alleging that the Respondent had encroached upon the suit property, the plaint was amended for alternative relief of recovery of possession. The said suit was dismissed, as against which, the Petitioner has preferred A.S. No. 52/1987 on the file of the Sub Court, Mayiladuthura...
The Commissioner of Income Tax Vs. Indian Ocean Garnet Sands Company ( ...
Court: Chennai
Decided on: Jan-02-2007
Reported in: [2007]290ITR312(Mad)
P.D. Dinakaran, J.1. The above tax case appeal is directed against the order of the Income-tax Appellate Tribunal dated 7.7.2006 made in ITA No. 887/Mds/2004 for the assessment year 2000-01.2. The Revenue is the appellant. The issue raised in this appeal relates to the assessment year 2000-01. The Assessing Officer, on completing the assessment, disallowed the claim of the assessee in respect of replacement expenditure on magnetic roll separator and treated the same as capital expenditure. Aggrieved, the assessee went on appeal and the Commissioner of Income-tax (Appeals) held in favour of the assessee. The Revenue took up the issue before the appellate Tribunal and the Tribunal held the issue in favour of the assessee. Hence, this appeal by the Revenue raising the following questions of law:1. Whether in the facts and circumstances of the case, the Tribunal was right in allowing a deduction of the amounts spent on replacement of machinery as revenue expenditure? 2. Whether in the fact...
Commissioner of Income-tax Vs. Nepc Textiles Ltd.
Court: Chennai
Decided on: Jan-02-2007
Reported in: [2007]291ITR460(Mad)
P.D. Dinakaran, J.1. The above tax case appeal is directed against the order of the Income-tax Appellate Tribunal dated May 12, 2006, made in I.T.A. No. 1673/Mds/2002 for the assessment year 1996-97.2. The Revenue is the appellant. The issue raised in this appeal relates to the assessment year 1996-97. The assessee-company filed its return of income disclosing a loss of Rs. 3.59 crores. On completion of the assessment, the Assessing Officer reduced the loss to Rs. 87.93 lakhs and treated the reduction of loss being difference arising on account of undisclosed income. The Assessing Officer also passed an order under Section 271(1)(c) of the Act levying penalty of Rs. 89.64 lakhs for concealment of income. Aggrieved by the order imposing penalty, the assessee filed an appeal before the Commissioner of Income-tax (Appeals), who cancelled the penalty and allowed the assessee's appeal. On appeal at the instance of the Revenue, the Income-tax Appellate Tribunal dismissed the appeal by holdin...
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