Madras High Court India — Judgments of 1965
11 reported judgments of the Madras High Court India from 1965.
- BHAGAT ESTATES (PRIVATE) LTD. v. COMMISSIONER OF INCOME-TAX, MADRAS 1965 PTD 163
Under section 34 (1) (b) of the Income Tax Act, 1922, prior approval of the Commissioner or Central Board of Revenue is required for cases but under section 34 (1) (b) Not for cases. Article 14 of the…
- COMMISSIONER OF WEALTH-TAX, MADRAS v. SRIMATHI MARTINAMMAL MACHADO 1965 PTD 173
The calculation of net wealth is the interest rate on a returnable lease, including the Wealth Tax Act, 1957. But could have. Decide at any time the option of any party Wealth tax officer tried to inc…
- RASIPURAM UNION MOTOR SERVICE (PRIVATE) LTD. v. COMMISSIONER OF INCOME-TAX, MADRAS 1965 PTD 188
A company that is not interested in the public at large may have to reject accounts and order the profit under section 23A, whether or not the question of small profit is a question of fact or the law…
- WILFRED PEREIRA LTD. v. COMMISSIONER OF INCOME-TAX, MADRAS 1965 PTD 191
Transfer means compulsory acquisition even if the land is not used for agricultural purposes at the time of transfer, whether the Capital Asset Indian Income Tax Act, 1922, Section 12B…
- ARUNA GROUP OF ESTATES v. STATE OF MADRAS 1965 PTD 404
Whether the firm's registration partner enters a third person, or family member, or partner, whether or not it affects the authenticity or truth of the right of registration by the joint family. The I…
- MODERN THEATRES LTD. v. COMMISSIONER OF INCOME-TAX, MADRAS 1965 PTD 420
Notice of Review under Section 34 (I) (a) The scope of inquiry whether or not the amount mentioned in the notice is limited to the preparation of the documents sought by the Income Tax Officer Section…
- COMMISSIONER OF INCOME-TAX, MADRAS v. MAHALAKSHMI TEXTILE MILLS LTD. 1965 PTD 638
Business Income Allowance Replacement of parts of textile machinery by introducing existing repair Casablanca high drafting system, whether repairs or capital costs Business expenses Installing new wi…
- A. M. ABDUL RAHMAN ROWTHER & Co. v. COMMISSIONER OF INCOME-TAX, MADRAS 1965 PTD 748
The firm's registration of business assets was influenced by Muslim gifts through gift book entries.…
- N. SP. N. NAGAPPA CHETTIAR FIRM v. COMMISSIONER OF INCOME-TAX, MADRAS 1965 PTD 752
Firm Registration Request for Registration Provides assessment of different periods for different types of firms including discriminatory Indian Income Tax Rules, 1922, r 2 Constitution of India, Arti…
- M. K. K. R. MUTHUKARUPPAN CHETTIAR v. COMMISSIONER OF INCOME-TAX, MADRAS 1965 PTD 757
The re-review restriction results in the finding of an appeal filed by Section 2 (3) by the other learned Proviso, whether it applies for a second time to section 34 (3), even though the Constitution …
- APPAVOO PILLAI v. COMMISSIONER OF INCOME-TAX 1965 PTD 829
The advance tax forecasts presented by the Advance Tax Penalty Assessment Review are unable to confirm the estimated penalties whether the Indian Income Tax Act, 1922, sections 18A (2) and (9) and 28 …
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