Madras High Court India — Judgments of 1969
14 reported judgments of the Madras High Court India from 1969.
- RANGAMMAL v. UNION OF INDIA 1969 PTD 264
Estimation of the jurisdiction tax of the civil courts Distribution of the family suit to the joint family for the declaration that the family care given to them by minor members is not liable for tax…
- J. M. ABDUL AZIZ v. COMMISSIONER OF INCOME-TAX, MADRAS 1969 PTD 268
Maintaining a residence and presence in India means the meaning of residence, the Indian Income Tax Act, 1922, Section 4A (A) (II).…
- FIRST ADDITIONAL INCOME-TAX OFFICER, KARAIKUDI v. R. SHANMUGHA RAJESWARA SETHUPATHI 1969 PTD 363
Appeal to writ petition filed by the Supreme Court in the High Court for certification under Article 133 in tax matters…
- R. V. LAKSHMIAH NAIDU & Co. v. COMMISSIONER OF INCOME-TAX, KERALA AND COIMBATORE 1969 PTD 375
Managing agency receives compensation or other payment in connection with suspension The Managing Agent is voluntarily retiring for consideration from a third party whether it is taxable or not; India…
- SRI AGASTYAR TRUST v. COMMISSIONER OF INCOME-TAX, MADRAS 1969 PTD 386
Do not rely on charitable or religious nor mixed goods with charitable or religious exemptions, whether available Section 4 (3) (i) of the applicable Indian Income Tax Act, 1922, section 4 (3) (i), Pr…
- M. CT. BANK LTD. (IN LIQUIDATION) v. COMMISSIONER OF INCOME-TAX, MADRAS 1969 PTD 390
Tax relief to be paid to a company whether it is received at a real low rate paid by the company or the tax credit or legal rate determined by the finance act rate applicable to the company's income, …
- A. S. S. R. GURUSWAMI CHETTIAR v. COMMISSIONER OF INCOME-TAX, MADRAS 1969 PTD 423
The Firm Registration Agreement defines two partners. Each partner is a small company consisting of two individuals. The Appellant Tribunal, registered in the decisions of Section 26A, is of a binding…
- M. R. RAJU CHETTIAR v. COMMISSIONER OF INCOME-TAX 1969 PTD 434
Implementation during the Accounting Year Prior to the execution of the accounting year, the Contribution shall apply from the beginning of the accounting year of Section 26A of the Indian Income Tax …
- THIRUMAL & Co. LTD. v. COMMISSIONER OF INCOME-TAX, MADRAS 1969 PTD 441
If the company profitably distributes more than six percent of the payment capital on the delivery of a lower rate of discount on super tax whether discrimination and the Ultra Virus Finance Act, 1956…
- G. K. DEVARAJULU NAIDU v. COMMISSIONER OF INCOME-TAX, KERALA AND COIMBATORE 1969 PTD 451
Transfer of a Minor Divided Son Provision of Section 16 (3) (a) (iv) Whether the Constitution of India, Article 14…
- TIRUCHI VARTHAGA SANGAM BANK LTD. v. COMMISSIONER OF INCOME-TAX, MADRAS 1969 PTD 457
The proportional share of interest paid to taxpayers in tax-free securities, whether amended by the Indian Income Tax Act, 1922, section 4 (3) (xvii), 8 and 10 (2), section 8 Explained; 1956, scope an…
- KOTHARI TEXTILES LTD. v. COMMISSIONER OF WEALTH TAX, MADRAS 1969 PTD 496
Determination of net wealth includes the reduction of debt-to-debt debt due on the date of assessment, including the Wealth Tax Act 1957, Sections 2 (m) and 7 (2) allocated for the proposed dividend o…
- K. A. M. P. MEERASAHIB THARAGANAR & BROS. v. COMMISSIONER OF INCOME TAX, MADRAS 1969 PTD 664
Failed to return entries and account creation…
- S. V. P. N. SITHAMBARA NADAR SONS v. COMMISSIONER OF INCOME-TAX, MADRAS 1969 PTD 812
Response in favor of the High Court for one year referring the interest to the other, assessing the profit tax on the return of the tax charged on the costs over the return of the required relief tax …
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