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Consolidated Investments Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1996)57ITD286(Mad.)

..... in the light of the above discussion, we delete the disallowance of interest of rs. .....

The 1st Income Tax Officer Vs. Virudhunagar Co-operative Milk

Court : Income Tax Appellate Tribunal ITAT Madras

..... the aac considered the assessee's contentions in the light of the decision of the supreme court in the case of t.s. .....

Al. Ramanathan Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1991)37ITD55(Mad.)

..... 8 lakhs and certain lands in kothagai village and in return they were required to transfer half of their share-holdings in mahalakshmi textile mills ltd. .....

Essa Abdul Careem Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1991)38ITD263(Mad.)

..... the assessee had half share in the profit/loss of the said firm which was constituted under a deed of partnership dated 18-7-1970. .....

Mrs. Sujatha Venkateswaran Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1996)59ITD557(Mad.)

..... the assessing officer will now work out the deemed dividend in the light of the above. ..... in the light of these, we are unable to appreciate the assessee's contention that the accumulated profits do not include current profits that gave not been finalised. ..... in the light of these discussions, we accept the assessee's contention that the accumulated profits have to be arrived at only with reference to the commercial profits and not with reference to the assessed profits.5. .....

Assistant Commissioner of Income Vs. Nircon Engg. Consultants

Court : Income Tax Appellate Tribunal ITAT Madras

1. the revenue has filed all these appeals against the order under s.143(3) and the orders under s. 143(3) r/w s. 148 of the it act, for the asst. yrs. 1990-91, 1989-90 and 1991-92. the ground involved in all these appeals is common and therefore, the appeals are consolidated and are disposed of by this common order.2. the identical ground involved in all these appeals relates to the investment allowance in respect of any new machinery or plant installed for the purpose of business of manufacture or production of any article or thing.3. the learned departmental representative submitted that the assessee's activity is not manufacturing any new thing or article. he has pointed out the provisions of s. 32a(2)(b) r/w expln. ii and submitted that as per the provisions of s. 32a, a new article or thing must come into existence with different qualities other than raw materials used in manufacturing and having different qualities other than a article or thing which was in existence. he has relied on the decisions of the supreme court in the cases of cit vs. n. c. budharaja & co. & anr. (1993) 204 itr 412 (sc) and cit vs. shaan finance (p) ltd. (1998) 231 itr 308 (sc). according to him, these judgments of the supreme court do not support the assessee's claim of allowing investment allowance. he further submitted that view held by the cit(a) and allowing the investment allowance is not correct. he took us through the order of the cit(a) and submitted that he was wrong in reversing the .....

V. Pathoor Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1982)1ITD1127(Mad.)

..... one was that the letter of the employer, dated 18-5-1978, referred to above, stated that the gratuity for 36 years of service, at the rate of half of month's salary for each year, came to rs. .....

Mr. J.S. Kamath Vs. the Gift Tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (2004)91ITD347(Chennai)

..... s.sharmila and thereby the assessee transferred his half share in the property alongwith the building to his daughter in lieu of her maintenance. ..... the assessee has transferred his half share in the property in favour of his daughter by document dated 22.10.90. .....