Madras High Court India — Judgments of 1964
24 reported judgments of the Madras High Court India from 1964.
- P. ARUNACHALA MUDALIAR v. COMMISSIONER OF INCOME-TAX, MADRAS 1964 PTD 12
The advance estimate of the tax assessment submitted by the SC under section 18A (2) is estimated to be less than 80% of the final assessment, imposed on the Indian Income Tax Act, 1922, sections 18A …
- S. SRINIVASAN v. COMMISSIONER OF INCOME-TAX, COIMBATORE 1964 PTD 28
The spouse of the firm in which the assessee partner minor son acknowledges the partnership is interested in collecting the share of the wire and the minor's profits, whether directly from the members…
- C. RAJAGOPALACHARIAR v. COMMISSIONER OF INCOME-TAX, MADRAS 1964 PTD 35
Comfortable and Non-Receipt Receipts Volunteers pay voluntarily by the Magazine Owner for contributing articles to the journal…
- E. S. Hajee ABDUL KAREEM AND SON v. COMMISSIONER OF INCOME-TAX, MADRAS 1964 PTD 61
The widow's share of the money by the wives through the interest partnership on the loan capital, 1922, section 10 (2) (iii)…
- VEERAPPA TRANSPORTS v. COMMISSIONER OF INCOME-TAX, MADRAS 1964 PTD 66
Depreciation allowance The demand for early depreciation for new buildings, plants, etc., can be made through the transfer of business through plant and machinery.…
- T. M. ABDUL RAHIM SAHIB & Co. v. COMMISSIONER OF INCOME-TAX, MADRAS 1964 PTD 88
Excise duty was imposed on processing tobacco for the manufacture of beds, even if the nature of fines was reduced in 1952 when the duty was to be imposed the following year, followed by the Income Ta…
- BASANTLAL GUPTA v. COMMISSIONER OF INCOME-TAX, MADRAS 1964 PTD 99
Shares from partner's fame share show further allowances whether allowable Indian Income Tax Act, 1922, section 10 (2)…
- COMMISSIONER OF INCOME-TAX, MADRAS v. MODERN THEATRES LTD. 1964 PTD 106
The cost of films for cinema houses, whether they are capital or stock in trade, the method of reducing the value of computing for price formulation in the 3 years suggested by the Central Board of Re…
- COMMISSIONER OF INCOME-TAX, MADRAS v. ESSEN PRIVATE LTD. 1964 PTD 119
Trading loss The management of harmful essential loans resulted in becoming a bad company from the management of the agent even if the accounts receivable as bad loans or commercial losses remain on c…
- PANKAJA MILLS LTD. v. COMMISSIONER OF INCOME-TAX, KERALA 1964 PTD 150
The debit to the amount payable as a bonus under the accounts held on the trading system can be claimed as deduction in pursuance of the trade association's resolution in the following year whether th…
- COMMISSIONER OF INCOME-TAX, MADRAS v. INDIAN METAL AND METALLURGICAL CORPORATION 1964 PTD 194
Calculation funds that are deposited annually by the employer into the Gratuity Reserve Fund whether allowable allowance rules for future liabilities are anticipated and contingent when allowable by t…
- E. S. HAJI & Co. v. COMMISSIONER OF INCOME-TAX, MADRAS. 1964 PTD 204
Strong application for registration requires verification of profit and distribution or the balance sheet to calculate the percentage profits on the overall business of payment of profit credits to pa…
- COMMISSIONER OF INCOME-TAX, MADRAS v. K. SRINIVASAN AND OTHERS 1964 PTD 209
Shareholder dividend payments from the accumulated profits to the shareholders, whether the accumulated profits add to the reserves, whether the shareholders' return from the private company is a loan…
- THIAGESAR DHARMA VANIKAM v. COMMISSIONER OF INCOME-TAX, MADRAS 1964 PTD 215
Charity Trust Business Charity relied on for the purpose of distinguishing between a business exempt from a trust and a trust by the Trust interpreting the provisions of the Indian Income Tax Act, 192…
- KUMBAKONAM ELECTRIC SUPPLY CORPORATION LTD. AND OTHERS v. COMMISSIONER OF INCOME-TAX, MADRAS 1964 PTD 223
Business income allowance is paid by Wealth Tax companies whether allowable surplus allowance allowance whether the assessment year 1959 60 Indian Income Tax Act, 1922, Sections 10 (1), 10 (2) (xv) an…
- T. KANAGASABAPATHY PILLAI v. COMMISSIONER OF WEALTH-TAX, MADRAS 1964 PTD 256
Duty Duty's formula for determining the market value of assets will be applied to the 20 times the annual letting value only if the market value cannot be estimated in other ways. Impact of the Wealth…
- MADRAS CO-OPERATIVE CENTRAL LAND MORTGAGE BANK LTD. v. COMMISSIONER OF INCOME-TAX, MADRAS 1964 PTD 302
Interest on Cooperative Society Securities Applying Explanation for Income Counting Section 8 Introduction to Tax Rules Construction Justice, Rules and Good Conscience Rules Whether the valid Indian I…
- MATHEW ABRAHAM v. COMMISSIONER OF INCOME-TAX, MADRAS 1964 PTD 377
Agricultural income company working on the manufacture and sale of tea allowance and the commission of managing a profit from the commission received even if 60% of the exemption is the Indian Income …
- K. MUNIRATNAM MUDALIAR v. COMMISSIONER OF INCOME-TAX, MADRAS 1964 PTD 455
The best estimate of the decision, the share of the firm's profit, the assessment after the disclosure amount less than the estimated impact of the appeal, is whether the appellate authorities are obl…
- G. VEERAPPA PILLAI v. COMMISSIONER OF INCOME-TAX, MADRAS 1964 PTD 534
Business Expenses Legal Account Bank Account Opened for Business Purposes Expenses for defending excessive claims by the Bank Indian Income Tax Act, 1922, Section 10 (2) (xv)…
- NATESAN AND Co. (PRIVATE) LTD. v. NATESAN AND Co. (PRIVATE) LTD. 1964 PTD 544
Power of Business Expense Director's Compensation Income Tax Officer Not Allowed If the Income Tax Officer considers excessive or unreasonable matters, the decision based on irrelevant considerations …
- HARBOUR ENGINEERING PRIVATE LTD. v. COMMISSIONER OF INCOME-TAX, MADRAS 1964 PTD 729
Directors of Business Expenses Reasonable Compensation Examining Compensation Powers The Income Tax Officer's Compensation Power The Indian Income Tax Act, 1922, Section 10 (4A)…
- K. E. M. MOHAMMAD IBRAHIM MARACAIR AND ANOTHER v. COMMISSIONER OF INCOME-TAX, MADRAS 1964 PTD 781
Notice for Re-evaluation Requirements Whether the notice should contain the reasons for re-evaluation, whether the income is reviewed, whether it can be re-evaluated later. 1) (a)…
- A. H. M. ALLAUDDIN v. ADDITIONAL INCOME-TAX OFFICER, TUTICORIN, MADRAS AND OTHERS 1964 PTD 790
Whether a formal application for exemption from double taxation must comply with the taxation rules notification issued under the Indian Income Tax Act, 1922, Section 49A, Section 49A, R4…
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