May 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
a document is properly admitted, the contents of those documents are also admitted in evidence, though those contents may not be treated as conclusive evidence. . . .'10. We do not see how these observations of the … 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. … 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
s. 2(47) of the Act. Relinquishment of the asset or the extinguishment of any right in it, which may not amount to sale, can also be considered as a transfer and any profit or gain which arises … 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
be necessary. The original applicant is a Doctor of Medicine. As a non-resident he returned to India in May, 1979 and, therefore, for the purposes of the asst. yrs. 1980-81 and 1981-82 he became a resident Indian. … 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
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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
Matched in: Parties Aravind Vs. Saraf V. Commissioner of Gift Tax
Dr. Vs. Shanmughavel V. Commissioner of Central Excise
Court: Chennai
Decided on: Apr-30-2001
Reported in: [2002]121TAXMAN274(Mad)
services referred to in sub-clause (g) of clause (48) of section 65 and collected in such manner as may be prescribed. Section 67 provides for the manner in which the valuation of taxable service for charging service … 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 … 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)
commencing before the date of the coming into force of this section) under this Act, the Wealth-tax officer may refer the valuation of any asset to a Valuation officer -(a) in a case where the value of … 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
V. Vs. George V. Commissioner of Agrl. Income Tax.
Court: Kerala
Decided on: Jun-27-1984
Reported in: (1985)45CTR(Ker)142
of revision under s. 34 of the Act. Secs. 25, 26 and 14 of the Agrl. IT Act may be usefully quoted :'25. Assessment in case of discontinued business of company firm or association. - (1) Where … 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 … 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
legal representative, i.e. Ramanathan, than, according to the ld. counsel, he had not sold the property, though he may have acquired a new one. We do not find that there is any scope for this kind of … on the applicant herein as a legal heir 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 … 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
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
P. Vs. Devassy V. Commissioner of Income-tax.
Court: Kerala
Decided on: Aug-20-1971
Reported in: [1972]84ITR502(Ker)
and in the manner required by sub-section (1) of section 139 or by such notice, as the case may be, or.........he may direct that such person shall pay by way of penalty, - ......The first argument for … 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
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