Court : Chennai
Decided on : Mar-31-1973
Reported in : [1975]99ITR419(Mad)
..... the definition.'this court considered a similar question in mammad keyi v. assistant collector of estate duty with reference to the interpretation of section 7(1) of the estate duty act, 1953. it was held therein :'there are several enactments where the definition clause contains the expression to mean and include, in which ..... supreme court also in kantilal manilal v. commissioner of income-tax has considered this question with reference to the definition of 'dividend' in section 2(6a) of the indian income-tax act, 1922. that definition also included various items and excluded certain others. with reference to the contention that the word 'dividend' should ..... to the provident fund account of the assessee;(iii) allowances which are exempted from payment of tax.'under section 15 of the income-tax act, 1961, the income chargeable to tax under the head 'salaries' is stated. section 17 defines 'salary' as including wages, any annuity or pension, any gratuity, any fees, commission, perquisites .....
Tag this Judgment!Court : Chennai
Decided on : Aug-21-1973
Reported in : [1974]96ITR546(Mad)
..... has been treated as his own money. but these contentions were rejected by the inspecting assistant commissioner and he levied a penalty of rs. 10,000 under section 271(1)(c) of the income-tax act for concealing the said three items of income. 9. on appeal the appellate tribunal held that the penalty is clearly leviable in respect of the additions ..... or loss in his accounts, it has to be seen whether the said item can be regarded either as a profit or loss under the provisions of the income-tax act to determine its taxability. in commissioners of inland revenue v. scottish automobile and general insurance co. ltd., [1931] 16 t.c. 380,it has been pointed out that: ' the way .....
Tag this Judgment!Court : Chennai
Decided on : Apr-24-1973
Reported in : [1974]33STC350(Mad)
..... tribunal that the appeal filed by the assessee challenging the turnover of rs. 30,00,000 and odd before the tribunal cannot be maintained, is right. section 36(1) of the madras general sales tax act enables an assessee to file an appeal before the tribunal if he objects to the order passed by the appellate assistant commissioner under ..... far as it related to a turnover of rs. 2,38,472, which it claimed to be sales in the course of import and hence not taxable under the said act. the appellate assistant commissioner heard the appeal on 1st august, 1966, and 16th august, 1966. by that time the decision of the supreme court in khosla and co. ..... section 31(3). in this case, the appellate assistant commissioner allowed the appeal filed by the assessee in its entirety. therefore, the assessee could not have any objection .....
Tag this Judgment!Court : Chennai
Decided on : Jul-24-1973
Reported in : [1974]34STC135(Mad)
..... but are only in the course of its performance of the statutory duties.12. the learned government pleader seeks to bring the port trust within explanation (2) to section 2(g) of the act. the said explanation is as follows :the central government or any state government which, whether or not in the course of business, buy, sell, supply or distribute ..... be a dealer carrying on business. according to the learned judge the primary requisite necessary before a person can be characterised as a dealer within the meaning of section 2(g) of the act is that he should carry on a business venture. in that case, silver and other valuable articles found in the hundis of the temples of the tirumala ..... be availed of by the revenue.14. the learned government pleader then seeks to bring in the port trust under the term 'local authority' occurring in section 2(g)(i) of the act. but even if the port trust is taken to be a local authority, still it cannot be treated a dealer unless it carries on the business of .....
Tag this Judgment!Court : Chennai
Decided on : Jun-27-1973
Reported in : [1974]34STC231(Mad)
..... might have been the position before, after the amendment of the definition of 'business' by madras act 15 of 1964, which came into force on 1st september, 1964, the transactions in question will clearly fall within the charging section and that the view taken by the tribunal that the assessees are not carrying on business in ..... the learned government pleader also brings to our notice the application filed by the assessees before the registering authority for registering themselves as dealers under the madras general sales tax act for the year 1965-66. in that application the assessees have claimed that they are carrying on business in: (1) old newspapers unsold, (2) waste, (3 ..... advanced by the state. obviously, the tribunal has overlooked the aspect that the assessees themselves have applied voluntarily for registration under the madras general sales tax act as dealers in unsold newspapers and other waste. if this fact had been taken note of by the tribunal, we are sure that it would not .....
Tag this Judgment!Court : Chennai
Decided on : Jul-24-1973
Reported in : (1974)2MLJ336
..... but are only in the course of its performance of the statutory duties.10. the learned government pleader seeks to bring the port trust within eplanation (2) to section 2(g) of the act. the said explanation is as follows:the central government or any state government which, whether or not in the course of business, buy, sell, supply or distribute ..... be a dealer carrying on business. according to the learned judge the primary requisite necessary before a person can be characterised as a dealer within the meaning of section 2(g) of the act is that he should carry on a business venture. in that case silver and other valuable article; found in the hundis of the temples of the tirumala- ..... be availed of by the revenue.11. the learned government pleader, then seeks to bring in the port trust under the term 'local authority' occurring in section 2(g)(i) of the act. but even if the port trust is taken to be a local authority, still it cannot be treated as a dealer unless it carries on the business .....
Tag this Judgment!Court : Chennai
Decided on : Mar-23-1973
Reported in : (1973)2MLJ380
..... drawing rs. 1,650 per month, having many children, is entitled to get the portion in the occupation of the respondent, for his additional accommodation.16. section 25 of madras act (xviii of 1960) is wide enough in giving power to this court for the purpose of satisfying itself as to the legality, regularity or propriety of the ..... , there is no difficulty in accepting that the claim made by the petitioner herein for additional accommodation is bona fide, and satisfies the requirements of section 10 (2) (c) of the act.17. in these circumstances, the civil revision petition is allowed, with the result there will be an order of eviction against the respondent herein. ..... p.r. gokulakrishnan, j.1. the landlord is the petitioner. he filed the eviction petition against the respondent-tenant under section 10(3)(c) of the madras buildings (lease and rent control) act, xviii of 1960. in that petition, the landlord has averred that his family has grown, that one of his daughters has since been married .....
Tag this Judgment!Court : Chennai
Decided on : Jul-31-1973
Reported in : [1973]99ITR419(Mad)
..... considered a similar question in mammad keyi v. assistant controller of estate duty, : [1961]43itr1(sc) with reference to the interpretation of section 7(1) of the estate duty act, 1953. it was held therein :' there are several enactments where the definition clause contains the expression ' to mean and include ', in ..... v. commissioner of income-tax : [1961]41itr275(sc) , has considered this question with reference to the definition of ' dividend ' in section 2(6a) of the indian income-tax act, 1922. that definition also included various items and excluded certain others. with reference to the contention that the word ' dividend ' should not ..... to the provident fund account of the assessee; (iii) allowances which are exempted from payment of tax.' under section 15 of the income-tax act, 1961, the income chargeable to tax under the head ' salaries ' is stated. section 17 defines ' salary ' as including wages, any annuity or pension, any gratuity, any fees, commission, perquisites .....
Tag this Judgment!Court : Chennai
Decided on : Apr-23-1973
Reported in : [1973]32STC649(Mad)
..... refunded in respect of articles returned by customers shall not be included in the turnover...5. rule 5-a(a) provides:in pursuance of explanation (2) to section 2(r) of the act, the amounts specified in the following clauses shall not, subject to the conditions specified therein, be included in the total turnover of a dealer :-(a) all amounts ..... that the extra discount given at the end of the month without reference to any particular sale cannot attract the said exemption provisions.4. explanation (2) to section 2(r) of the act, in so far as it is relevant, is set out below :subject to such conditions and restrictions, if any, as may be prescribed in this behalf...(iii ..... of the said view taken by the tribunal.3. according to the revenue, the said sum will not fall under clause (iii) of explanation (2) to section 2(r) of the act and, therefore, the assessee is not entitled to claim deduction in relation thereto. it is pointed out by the learned government pleader that the assessee is in the .....
Tag this Judgment!Court : Chennai
Decided on : Apr-24-1973
Reported in : [1975]35STC214(Mad)
..... 139 holding that the government cannot be treated as a registered dealer on the provisions of the statute as it then stood, the legislature has chosen to amend section 6(2) by central act 61 of 1972 with effect from 1st april, 1973. as per the amended provision, all second and subsequent inter-state sales to a registered dealer or to ..... admittedly, the buyer in respect of the said turnover is the southern railway, which is not a registered dealer as defined in section 2(f) of the act though they are 'dealers' under the definition in section 2(b). section 6(2), as it stood in the relevant assessment year, specifically provides that where a sale in the course of inter-state trade ..... assessee's claim for exemption in relation to the turnover of rs. 44,355.95 said to relate to second and subsequent inter-state sales coming under section 6(2)(b) of the act, as being sales by transfer of documents of title while the goods were in movement from one state to another. the assessee in support of his .....
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