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And Sons V Commissioner - Judgment Search Results

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Jan 18 1967

S. Vs. P. N. Sithambara Nadar Sons V. Commissioner of Income-tax, Madr ...

Court: Chennai

Decided on: Jan-18-1967

Reported in: [1968]67ITR45(Mad)

J. - The facts relevant to this petition sufficiently appear in S. V. P. N. Sithambara Nadar & Sons v. Commissioner of Income-tax, and need not be reiterated in any detail. The petitioner was a firm carrying on business … process of computation which was the subject-matter of a reference in S. V. P. N. Sithambara Nadar & Sons v. Commissioner of Income-tax. It was there decided that the petitioner was for purposes of the Excess profits Tax Act,


Aug 02 1948

M. Vs. Shanmugavel Nadar and Sons V. Commissioner of Income-tax, Madra ...

Court: Chennai

Decided on: Aug-02-1948

Reported in: [1948]16ITR355(Mad)

which one was P. Pachayappa Nadar and another was the Hindu undivided family of M. V. Shanmugavel Nadar Sons. This family consisted of 7 male members. A partition in the family took place and the 7 members … cannot be permitted to raise this new ground at this stage.The following observations of Leach, C.J., in Govindarajulu v. Commissioner of Income-tax, Madras, are apposite in this connection :'When a Hindu joint family separates and its members carry


May 02 1978

Badri NaraIn Kashi Prasad Vs. Addl. Commissioner of Income Tax. Fancy ...

Court: Allahabad

Decided on: May-02-1978

Reported in: [1978]115ITR858(All)

Matched in: Parties Badri NaraIn Kashi Prasad Vs. Addl. Commissioner of Income Tax. Fancy Stores V. Commissioner of Income Tax. R. C. Gupta and Sons V. Commissioner of Income Tax. Beni Pd. Sidgopal V. Commissioner of Income Tax.


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