Co V Commissioner - Judgment Search Results
T. A. Vs. Trust Alleppey V. Commissioner of Income Tax
Court: Supreme Court of India
Decided on: Feb-25-1999
Reported in: (1999)152CTR(SC)439
was invalid. (Similar assessments were made for subsequent years.) The Appellate Assistant Commissioner allowed the assessee's appeal and his order was confirmed by the Tribunal. … Bharucha, J.These appeals are directed against the judgment and order of a Division Bench of the Kerala High Court. The High Court answered in the negative and in favour of the revenue, the following question :'Whether, on … on the facts and in the circumstances of the case, the Tribunal was justified in holding that a valid trust came into existence in pursuance of the document dated 17-8-1971 and whether the Tribunal was justified in
Kartikeya Vs. Sarabhai V. Commissioner of Income-tax.
Court: Supreme Court of India
Decided on: Sep-04-1997
Reported in: (1997)142CTR(SC)150
B. N. KIRPAL, J. :The only question which arises for consideration in this appeal, under certificate having been granted by the High Court, is whether on a reduction of … on a reduction of share capital with the company paying a part of the capital by reducing face value of its share, results in extinguishment of right in the shares held by the shareholder so that the … this connection, he relied upon the decision in the case reported as CIT vs . R. M. Amin, : [1977]106ITR368(SC) Lastly, it was submitted that
Dr. Vs. P. Gopinathan V. Commissioner of Wealth Tax.
Court: Kerala
Decided on: Feb-23-1996
Reported in: (1996)133CTR(Ker)493
V. V. KAMAT, J. :Under s. 27(1) of the WT Act, 1957 the petitioner moved the Tribunal for reference … rendered by one of us (Kamat, J.) in Chackravarthy Hostel vs. Municipal Commissioner 1995 (2) KLT 588 in relation to the provision of exemption on … the Tribunal for reference of the question in pursuance of which the following question has been referred as common question in all these references :'Whether, on the facts and in the circumstances of the case, the Tribunal
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Aravind Vs. Saraf V. Commissioner of Gift Tax
Court: Kerala
Decided on: Nov-10-1998
Reported in: (1999)154CTR(Ker)238
to draw up a statement of the case and refer the following questions for the opinion of this Court :'1. Whether, on the facts and in the circumstances of the case, the Hon'ble, Tribunal was right in … not affected on account of commercial expediency and the transaction is therefore, not exempt from gifttax under, s. 5(1)(xiv) of the GT Act ?3. Whether on the facts and in the circumstances of the case, the Hon'ble
Dr. Vs. Shanmughavel V. Commissioner of Central Excise
Court: Chennai
Decided on: Apr-30-2001
Reported in: [2002]121TAXMAN274(Mad)
sent by the respondent on 1-5-1998 vide C. No. IV/16/29/97-STC.2. The respondent, Commissioner, Chennai, by its letter dated 1-5-1998 informed the Chairman of the Institution … 7273 of 1998 has been filed by the Chairman, Institution of Valuers, Tamil Nadu Zone, which institution was constituted in 1968 and is a registered society. The members of the petitioner institute are the estate valuers and … Sirpurkar, J. W.P. No. 7273 of 1998 has been filed by the Chairman, Institution of Valuers, Tamil Nadu Zone, which institution was constituted in 1968 and is a registered society. The members of the
M. Vs. Kibe V. Commissioner of Wealth-tax.
Court: Madhya Pradesh
Decided on: Mar-13-1987
Reported in: (1987)63CTR(MP)156; [1987]168ITR82(MP); [1987]34TAXMAN364(MP)
that the appellate Assistant Commissioner had jurisdiction to direct the Wealth-tax Officer to refer the matter to the Valuation Officer as provided by section 16A of the Wealth-tax Act, 1957 ?'The material facts giving rise to this … as 'the Act'), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion.'Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that
V. Vs. George V. Commissioner of Agrl. Income Tax.
Court: Kerala
Decided on: Jun-27-1984
Reported in: (1985)45CTR(Ker)142
P3 order passed in revisions by the Commr. of Agrl. IT. The Commissioner referred to ss. 25 and 26 of the Act. He was exercising … ORDERK. S. Paripoornan, J. - The petitioner is an ex-partner of a firm. The firm was constituted by a Deed of Partnership dt. 27-7-1968. It was an assessee to Agricultural IT on the files of … 27-7-1968. It was an assessee to Agricultural IT on the files of the 2nd respondent - Agrl. ITO, Vythiri. It is alleged that the firm was dissolved by a Deed of Dissolution dt. 2-6-1980 (Ext. P11). After
C. Vs. Ramanathan V. Commissioner of Income Tax.
Court: Chennai
Decided on: Dec-17-1979
Reported in: (1980)17CTR(Mad)322
of his father for the assessment year 1970-71 ?'One C. V. Venkateswaran was employed as an engineer in Cochin. He owned a house situated at Mahatma Gandhi Road, Ernakulam and resided there. On 4-7-1966, he executed a … the Ernakulam property and that section 54 of the Act was not applicable. On appeal, the Appellate Assistant Commissioner confirmed the order of the Income-tax Officer. The assessee appealed to the Tribunal. The Tribunal held that the
C. Vs. Mathukutty V. Commissioner of Income-tax, KeralA.
Court: Kerala
Decided on: Jun-08-1976
Reported in: [1977]108ITR1(Ker)
question will thus arise from the Tribunals order. It is clear from the decision in Gnanambika Mills Ltd. v. Commissioner of Income-tax : [1965]58ITR802(Mad) that no reliance can be placed on comparable cases without the assessee being informed … GOVINDAN NAIR C.J. - The question referred to us by the Income-tax Appellate Tribunal, Cochin Bench, in relation to the assessment year 1965-66 reads as follows :'Whether, on the facts and in the
P. Vs. Devassy V. Commissioner of Income-tax.
Court: Kerala
Decided on: Aug-20-1971
Reported in: [1972]84ITR502(Ker)
other words, counsel for the assessee argued on the basis of the ruling of this court in Abraham v. Sales Tax Officer, Ponkunnam, which was affirmed by the Supreme Court in Sales Tax Officer v. Abraham, that … of Rs. 14,650. The assessee filed an appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner dismissed the appeal. Against this order the assessee … The judgment of the court was delivered byMATHEW J. - This is a reference at the instance of the assessee under section 256(1)
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