Court : Chennai
Decided on : Apr-24-2001
Reported in : (2001)3MLJ408
..... allahabad reported in nutan kumar and ors. v. iind additional district judge, hande and ors. the learned judges, while defining the term void in relation to a juristic act, to mean without legal force, effect or consequences: not binding: invalid: null: worthless: cipher: useless: and in effectual etc. have stated thus in paragraphs 22 and ..... development authority v. daulat mal jain wherein it has been held that a sale which was opposed to public policy was void under section 23 of the contract act, 1872, and that consequently, the respondents therein acquired no right, title or interest either under the sale deeds or agreements entered into by them with the ..... the benefit of the minor. the said violation being one which is wholly unprincipled and would lead to the conclusion that the first respondent committed a distrustful act against the interest of the minor which would never be condoned. the said violation having been established and when could be characterised as a fraudulent one, .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chennai
Decided on : May-16-2001
Reported in : (2006)281ITR101(Chennai)
..... meal centres before the chief minister's birthday, besides the hon'ble chief minister had ordered to take up the question of exemption of this expenditure under the income-tax act to those who made the contribution. there is absolutely no business nexus with these expenses. as such, it cannot be allowed under section 37(1).10. the next issue ..... on of the assessee's business or which results any benefits to the assessee's business has to be regarded as an allowable deduction under section 37(1) of the act. it is, therefore, important to see that whether the contribution was made towards the welfare fund or directly connected or related with the carrying on of the assessee' ..... minister birth day on 24.2.1992. further, the hon'ble chief minister has ordered to take up the question of exception of this expenditure under the income-tax act in those who made the contribution. i knew very well that you have more anxiety and tamin is leading in this cause than other public sector undertakings. i also .....
Tag this Judgment!Court : Chennai
Decided on : Feb-02-2001
Reported in : [2003]86ITD46(Mad)
..... 55(2) in regard to the generated assets being sold, capital gains not levied thereon, are guidelines by the various authorities who have to implement the act with the sole view of reducing avoidable litigation. therefore, the right to manufacture and market banish mosquito repellents, mats, etc., which was surrendered in favour ..... was raised. referring to the instruction in para 4, he submitted that section 55(2) of the act would come into operation for the assessment year 1998-99 onwards which referred to transfer including extinguishment or curtailment of such rights. it was further brought ..... of acquisition and taxability in case of self-generating assets and applicability clause (a) of sub-section (2) of section 55 of the income tax act. he referred to para 4 of the said instructions wherein the issue of taxability of compensation for agreed absence of competition or agreement containing certain restrictive covenants .....
Tag this Judgment!Court : Chennai
Decided on : Feb-08-2001
Reported in : [2001(89)FLR512]; (2001)ILLJ1578Mad
..... 1977 for sweeping, cleaning, dusting and watching of buildings owned and occupied by establishments in respect of which the appropriate government under the said act is the central government and further provided that the notification shall not apply to the outside cleaning and other maintenance operations of multi-storeyed ..... 1977, for sweeping, cleaning dusting and watching of buildings, owned or occupied by establishment in respect of which the appropriate government under the said act is the central government.provided that this notification shall not apply to the outside cleaning and other maintenance operations of multi-storeyed buildings where such ..... 1977 for sweeping, cleaning, dusting and watching of buildings owned or occupied by establishment in respect of which the appropriate government under the said act is the central government. the notification further provides that the said notification shall not apply to the outside cleaning and other maintenance operations of multi .....
Tag this Judgment!Court : Chennai
Decided on : Apr-30-2001
Reported in : (2002)175CTR(Mad)449; 2002(139)ELT245(Mad); [2002]258ITR209(Mad); 2006[2]STR393; [2007]6STT112
..... annual reports, representing their clients before the tax authorities like representing the case before the higher authorities under section 144-a of the income-tax act or appearing before the commissioner of income tax, representing before the officers of the valuation of sale of income tax department. the learned counsel further ..... any unit of residential accommodation are rupees four hundred or more per day per individual. the 'chargeable expenditure' was defined by section 5 of that act and included the expenditure incurred in or payments made in such class of hotels in connection with the provisions of any accommodation, residential or otherwise, food ..... requires, (5) 'architect' means any person whose name is, for the time being, entered in the register of architects maintained under section 23 of the architects act, 1972 (20 of 1972) and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture. .....
Tag this Judgment!Court : Chennai
Decided on : Apr-30-2001
Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49
..... , the apex court was considering the 'legality' and 'legislative competence' of the tax levied by the parliament on the 'expenditure'. the impugned act was 'expenditure tax act, 1987' which envisaged a tax at 10% ad valorem on the chargeable expenditure incurred in the class of hetels wherein the room charges for any ..... subject earlier and rejected the contention. the learned senior counsel, however, thereafter raised the question of 'legislatives competence' in respect of the provisions of the finance act. we have, in paragraphs 61 and 62, mentioned the challenge to the 'legislative competence' raised by mr. prakash, according to whom, the subject covered by ..... accepted this position. however, he pointed out that it would be for the petitioners to raise their objections before the concerned authorities under the finance act and their objections would be decided upon. therefore, the petitioners are permitted to raise the objections before the concerned authorities issuing the notices and the .....
Tag this Judgment!Court : Chennai
Decided on : Apr-30-2001
Reported in : 2001(77)ECC322; 2001(131)ELT35(Mad); [2003]264ITR386(Mad); (2001)2MLJ656; 2006[2]STR457; [2007]6STT196
..... the persons to whom the services were being offered.2. the 'services' offered by the 'advertising agency' were included for the first time by chapter vi of the finance act, 1997. the relevant provisions, as they stand today, after all the amendments are as under :'65. definitions. -- in this chapter, unless the context otherwise requires,-- ..... the said press media or the electronic media is not taxed. this, according to learned counsel, amounts to 'discrimination' and, therefore, the provisions of the finance act are challenged on the ground that they contravene article 14.5. one other similar challenge for the 'discrimination' is that in the matter of calculation of tax, ..... association : [1980]121itr1(sc) where the speech made by the finance minister while introducing the exclusionary clause in section 2, clause (15), of the act was relied upon by the court for the purpose of ascertaining what was the reason for introducing that clause. the speech made by the finance minister while moving .....
Tag this Judgment!Court : Chennai
Decided on : Oct-18-2001
Reported in : 2003(85)ECC215; 2002(139)ELT512(Mad)
..... be proceeded with by the commission, other proceedings initiated by the writ petitioner and other authorities against the second respondent under the various provisions of the acts would be frustrated.11. the next contention of the learned counsel for the second respondent is that when the second respondent has complied with the ..... court cannot overlook the concepts of 'locus standi' and 'person aggrieved' which should be given the widest possible meaning'.while considering section 5c of the cinematograph act, which defined the person aggrieved, only with respect of a person applying for certificate, the court interpreted the words 'person aggrieved' as having wider spectrum of ..... is not the person aggrieved by the orders of the commission/the first respondent and the writ petitioner is not the authority functioning under the customs act and none of the legally protected right has been infringed nor he has sustained any injury. secondly, learned counsel submitted that the goods imported are .....
Tag this Judgment!Court : Chennai
Decided on : Oct-19-2001
Reported in : [2004]50SCL116(Mad)
..... succession with respect to the shares left by the late shanmugasundaram could be the subject-matter of adjudication under sections 433(f) and 439 of the companies act?(9) what are the rights of the shareholders like the petitioner and contesting respondents in the first respondent-company ?(10) whether the shareholder could claim any ..... of other persons. but those suits were dismissed. the business organisation of the company cannot be said to have been destroyed, merely because the brokers who were acting as mediators in carrying out the business between the members had been discharged and their accounts settled. the services of the brokers could again be secured. the ..... has already been invoked and are pending, the petitioner in each of the company petitions cannot maintain an application under section 433(f) of the companies act apart from the fact that there arc no pleadings on this aspect by the respective petitioner. failure even to suggest that there are no other alternative remedy .....
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