Judgment Search Results Home > Cases Phrase: income tax act 1961 section 225 stay of proceedings in pursuance of certificate and amendment or cancellation thereof Sorted by: old Court: chennai Page 1 of about 5 results (0.090 seconds)

Sri Lakshmi Brick Industries Vs. Tax Recovery Officer Xxvii

Court : Chennai

..... housing project and as a consequence to the development of the project and the profit derived thereon, they sought the benefit of section 80-ib of the income tax act, 1961, more particularly sub clause 10, which reads as follows:- "deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings. ..... at liberty to proceed for recovery if they succeed in the appeal before the court. the provisions of section 225(2) of the income tax act, 1961 gives a mandate to tax recovery officer to pass appropriate orders based on the orders passed in appeal or other proceedings.13. in such view of the matter, ..... than one residential unit in the housing project is allotted to any person not being an individual; " 6. special deduction from tax was sought under chapter vi-a of the tamil nadu income tax act, 1961 and that was disallowed by the assessing officer and a demand was raised. the petitioner, however, filed an appeal to the commissioner .....

M.S. Gnanasoundari Vs. Chief Commissioner of Income Tax and ors.

Court : Chennai

Reported in : [1998]232ITR711(Mad)

..... , madras 35, for and on behalf of m. j. durairaj as a benami owner of 829, mount road, madras 2, on account of income-tax/super-tax/penalty/interest/fine. you are hereby required under s. 226(3) of the it act, 1961, to pay to me forthwith any amount due from you to or, held by you, for or on account of the said ...... up ..... that the order passed by the learned judge, which is now in appeal, does not call for interference, since the notice under s. 226(3) of the it act, 1961, is valid to the extent of tax arrears of rs. 13,65,778 relating to the asst. yr. 1981-82. it is, therefore, prayed that the writ appeal filed by the appellant may be ..... affidavit that without any prior notice to show cause or making any payment from her, a notice under s. 226(3) of the it act was issued, to the occupant of the premises for recovery of the arrears of income-tax of her husband for the period 1972 to 1979. she has contended that the entire proceedings of the respondents starting from the initial .....

R Vs. R

Court : Chennai

Reported in : (1891)ILR14Mad88

..... is the sense in which nett income is to be understood in dealing with a case under the divorce act.7. it is then contended that in alloting alimony on the average amount of ..... be paid, have no bearing on the question of what constitutes a man's 'nett income.' ordinarily with an official drawing a fixed salary and having no other means, that expression would be taken to mean the amount of his salary minus deductions on account of income-tax, charges for a pension fund, and the like; and, in our judgment, that ..... of the divorce act, there should be deducted, from his monthly receipts, all sums expended on his children or in liquidation of his debts.6. the average salary, the only source of the respondent's income, for the last three years before the date of handley, j.'s order was about rs. 1,600 per mensem after deducting income-tax and the .....

Davies Vs. President of the Madras Municipal Commission

Court : Chennai

Reported in : (1891)ILR14Mad140

..... of section 103, hut to deprecate any contention on the part of any individual partner that he is only liable to be taxed on his share of the income, the legislature provided as regards the liability to pay the tax that each partner is to be regarded as if he was personally and separately liable, subject, however, to the condition that ..... of 1884. the decision of the president was that mr. davies, one of the three members of the firm of oakes and co., was chargeable with the tax payable under section 103 of the act, as being agent in charge of the business of another of the partners, mr. w.h. oakes, who was absent from madras. the main objection taken ..... in the schedule. in my opinion, however, the construction contended for on behalf of the president is not the one which should be placed on those sections of the act. if the object of the legislature was to empower the president in the first instance, and the magistrates on appeal to decide questions with regard to the incidence or amount .....

Mahadevi and anr. Vs. Vikrama

Court : Chennai

Reported in : (1891)ILR14Mad365

..... . 7,000, supposing the whole demand were collected and the defendant's rent raised to rs. 20,000. better evidence should have been forthcoming as to the actual income and charges of the estate, but, from the evidence on record, we think, the rent demanded was too high and would reduce the mesne profits awarded from rs. ..... the ground that service was dispensed with, but because the revenues of the zamindar had been diminished in consequence of government having prevented him from levying certain cesses or taxes. in this court it has been advanced that no service was rendered by first defendant's husband; but, although it was denied in the written statement that ..... fasli 1295 to date of possession.3. the defendants appealed to the governor-in-council who has, under rule xxii of the revised rules, framed by government under act xxiv of 1839, referred the appeal for the decision of this court.4. the learned government pleader, on behalf of the minor plaintiff (the original plaintiff having died .....

Municipal Council of Tellicherry Vs. Bank of Madras

Court : Chennai

Reported in : (1892)ILR15Mad153

..... it fell due and therefore was not paid in discharge of a legal obligation; hence that plaintiff is liable to the tax at tellicherry, the payment at negapatam having been voluntary. the liability to pay is created by section 53, madras act iv of 1884, and section 55 operates to exempt a person who has exercised his profession for less than 60 ..... carries on its business through agents in different municipalities. having regard to the definition in clause xxix, section 3, of the act, we cannot hold that the madras bank is not a single person within the meaning of the act.3. section 60 precludes the supposition that the same person carrying on business by agents in differnt municipalities is liable to pay ..... person, i.e., the bank, does not carry on more than one class of business, and even if it did it would not be liable to pay more than one tax, though the class under which it was to be taxed might be determined by the aggregate income. .....

Sathianama Barathi Vs. Saravanabagiammal and ors.

Court : Chennai

Reported in : (1894)4MLJ223

..... --performing religious charities and delivering lectures on religious subjects and on the duty of man to god and to his fellow creatures. the specific trusts to which the income of the village is applicable according to the usage of the institution are found by the subordinate judge to consist (1) in the distribution of sadavritti (rice ..... legal representatives or assigns not being assigns for valuable consideration, for the purpose of following in his or their hands such property; unlike the provision of the english act, section 10 does not state that the plaintiff ought to be a beneficiary or beneficiaries, whilst according to 8. 437 of the code of civil procedure a ..... time being of sankara bharati tambiran mutt by the inam commissioner on behalf of the governor in council. it confirms the village to the manager and his successors tax-free to be held without inteference. 'so long as the conditions of the grant are duly fulfilled.' it is not possible to reconcile this document with the .....

Sathianama Bharati Vs. Saravanabagi Ammal and ors.

Court : Chennai

Reported in : (1895)ILR18Mad266

..... performing religious charities and delivering lectures on religious subjects and on the duty of man to god and to his fellow creatures. the specific trusts, to which the income of the village is applicable according to the usage of the institution, are found by the subordinate judge to consist (i) in the distribution of sadavarthi (rice ..... legal representatives or assigns not being assigns for valuable consideration for the purpose of following in his or their hands such property. unlike the provision of the english act, section 10 does not state that the plaintiff' ought to be a beneficiary or beneficiaries whilst, according to section 437 i of the code of civil procedure, ..... being, of sankara bharati tambiran mutt by the inam commissioner on behalf of the governor in council. it confirms the village to the manager and his successors tax-free to be held without interference 'so long as the conditions of the grant are duly fulfilled.' it is not possible to reconcile this document with the .....

Kumara Tirumalai Naik and ors. Vs. Bangaru Tirumalai Sauri Naik and or ...

Court : Chennai

Reported in : (1898)ILR21Mad310

..... shares agreed upon. but we cannot concur in this view. the right, which the other members of the family undoubtedly have to specific defined shares out of the net income of the estate, is certainly greater than the right to mere maintenance. an absolute right to take the rents of land ordinarily involves a right to the land itself see ..... is rather extinguished than granted.' see babaji hari v. rajaram ballal i.l.r. 1 bom. 75 . but, as a matter of fact, this government had no power to tax this inam and therefore made no grant of it. although by section 4 of regulation xxv of 1802, the 'right' of this government was reserved to continue or abolish the ..... or contract entered into by them for a settlement of disputes which arose subsequent to the decree which it did not vary in any material matter. it has been frequently acted on without either party impugning its validity, and its terms being merely declaratory of the rights of the parties can be enforced only by a separate suit. we, therefore, .....

The Municipal Council of Chidambaram Vs. Venkatanarayana Pillai

Court : Chennai

Reported in : (1901)11MLJ312

..... no class at all. this is indicated by the words immediately preceding the proviso, viz., every person described in class1, whose pay, salary or pension amounts, or whoso income is estimated to amount to rs. 30 a month or upwards-re. 1.3. the result would probably have been otherwise if those words had been omitted and the phrase ..... the effect of bringing such persons within the schedule, because, as it is argued, every money lender shall be placed at least in class vii irrespectively of his income. 2. if the income was not under rs. 30, no doubt that would be the effect of the proviso, and that is all we think that the legislature intended and not ..... the question is whether a money-lender, whose income is below rs. 30 a month, is chargeable with any tax under section 53 of the district municipalities act. there is no doubt that he exercises one of the trades specified in the schedule a. apart from the proviso that schedule does not include persons whose income is under rs. 30. it is said .....