Madras High Court India — Judgments of 1966
10 reported judgments of the Madras High Court India from 1966.
- M. S. P. SENTHIKUMARA NADAR & SONS v. COMMISSIONER OF INCOME-TAX, MADRAS 1966 PTD 517
Income Tax Act 1922 Section 10 (2) (xv) Business Expenses Must Be Profitable For Permanent Payment Of Fixed Charges Dealers In The Damage Coffee Board To Not Export Coffee In Violation Of The Contract…
- COMMISSIONER OF INCOME-TAX AND BUSINESS PROFITS TAX, MADRAS v. VASANTHA MILLS LTD. 1966 PTD 567
Business Profit Tax Act 1947 Sch II, Rule 2 (1) (a) Allotment by directors having the requisite authority before the accounting period, before the calculation period for allocation of reserves for the…
- M. S. KANDAPPA MUDALIAR v. COMMISSIONER OF INCOME-TAX MADRAS 1966 PTD 619
Income Tax Act 1922 Section 10 (2) (xv) Business Expenses Payments for Quota Use The quota for the export of cotton to a retiring partner retiring from a strictly holding quota retirement partner `Rec…
- S. K. HABIBULLAH v. INCOME-TAX OFFICER, V CIRCLE, MADRAS, 1966 PTD 683
Section 35 (5) of section 35 (5) of the Indian Income Tax Act 1961, section 35 (5), after the assessment of the partnership four years after the assessment of the partnership based on the estimation o…
- MYITKYINA TRADING DEPOT v. DEPUTY TAHSILDAR, PARAMAKUDI 1966 PTD 705
Articles 29, 34, 45, 46 (2) and 63 of the Income Tax Act, 1922 (V of 1908), Order V, RR 17, 19, 20 and 25 Notice of Demand Demand Notice Notice Replaced Service Formatting services are observed throug…
- E. ALFRED v. FIRST ADDITIONAL INCOME-TAX OFFICER, SALEM 1966 PTD 713
After the death of the Income Tax Act 1922 section 24B (2) and 34 re-review, the process of re-evaluation begins with the service of notice and proceedings against only one of the many legal represent…
- S. V. VEERAPPAN CHETTIAR v. COMMISSIONER OF INCOME-TAX MADRAS, 1966 PTD 721
Section 28 (1) (c) of the Income Tax Act, 1922 and 44 Penalty Firm issuance of notice for penalty proceedings before the dissolution of the crime firm, when it is imposed, even if the penalty is impos…
- Sree RAJENDRA MILLS LIMITED v. INCOME-TAX OFFICER, CENTRAL CIRCLE I, 1966 PTD 745
Review of Indian Independence Act 1947 Section 34 (1A) Whether the Income-tax Officer has the authority to re-open the review under section 34 (1A), this limitation had expired before the coming of th…
- P. S. RAMA IYER v. COMMISSIONER OF INCOME-TAX, 1966 PTD 761
Disclosure of voluntary return tax withholding income before the receipt of notice under Section 22 (I), (2) of the Income Tax Act, 1922, (2) whether it is a valid return under section 22 (I) Whether …
- REPRESENTATION FUND v. COMMISSIONER OF INCOME-TAX, MADRAS 1966 PTD 808
Sections 10 (6) and 12 of the Income Tax Act 1922, which are constituted by trade concerns and others, are made available only by members to the membership services available to non-members. Section 1…
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