Madras High Court India — Judgments of 1971
30 reported judgments of the Madras High Court India from 1971.
- SOUTHERN AGENCIES (PRIVATE) LTD. v. COMMISSIONER OF INCOME-TAX, MADRAS 1971 PTD 80
Income Tax Company Dividend Assisi, which holds all its shares in another company, later sold the asset to the company, costing more than the cost of acquiring the profits as per the Indian Income Tax…
- SOUTH INDIA FLOUR MILLS (PRIVATE) LTD. v. CENTRAL BOARD OF DIRECT TAXES, NEW DELHI 1971 PTD 97
Income Tax Advance Tax is an estimate sought to be amended before the Commissioner under the order imposing a penalty interest, whether in the Indian Income Tax Act, 1922, section 18A (6), 30 and 33A …
- A. S. N. M. IDRIS AMBALAM v. M. ABDUL HAKIM 1971 PTD 99
Income tax return statements are substituted with the privileged question of whether the witness has shown special income in return or whether the witness can claim entitlement Income Tax Act 1961, Se…
- AMARJOTHI PICTURES v. COMMISSIONER OF INCOME-TAX, MADRAS 1971 PTD 161
Income tax business expenditures, whether the distribution of costs and rationalization of films and the filming of the film for up to twenty-five weeks may be accompanied by the costs incurred for th…
- V. PL. FIRM v. COMMISSIONER OF INCOME-TAX, MADRAS 1971 PTD 222
Unregistered Firm Assessment Income Tax Firm Assessment is determined by the HC officer in relation to the individual reviews of the partners, with respect to adjusting the tax paid by the firm, wheth…
- N. BELLA GOWDER v. TAHSILDAR, COONOOR 1971 PTD 226
Voluntary volatility of the Income Tax Company imposed penalties on tax dues by the tax collection company. , 1961, Section 179, Second Schedule, Part I, r 2…
- V. PL. V. VELLAYAPPA CHETTIAR v. COMMISSIONER OF INCOME-TAX, MADRAS 1971 PTD 331
Claim of Income Tax Firm Registration The High Court Tribunal legally approved all modifications resulting from the approval of the registration of the partners in the income of the spouses and minors…
- P. N. P. THULKARUNAI & Co. v. DIRECTOR, ENFORCEMENT DIRECTORATE, FINANCE MINISTRY 1971 PTD 335
Income tax partnership is a parent-owned business. The breach of the provisions of the Act by the father in the partnership whether the sons are responsible for the Foreign Exchange Regulation Act 194…
- T. S BALIAH v. T. S. RANGACHARI, INCOME-TAX OFFICER, CENTRAL CIRCLE VI, MADRAS 1971 PTD 373
Providing false information in verifying the return of a crime received and income tax prosecution discrimination under section 177, IPC proceedings under IPC, whether the action can be taken after th…
- SATHAPPA TEXTILES (PRIVATE) .LTD. v. SECOND INCOME-TAX CIRCLE II, COIMBATORE 1971 PTD 444
Damages to Income Taxes Forward, the loss of forward-looking returns should be prevented by unrestricted deportation and time-restriction under Section 22 (2A) of the Development Income Tax Act, 1922,…
- COMMISSIONER OF INCOME-TAX, MADRAS v. SUNDARAM (PRIVATE) LTD. 1971 PTD 456
Income Tax Company Section 23A Company Distributable Profit whether conceptual profits include the Indian Income Tax Act, 1922, Section 23A…
- SPENCER & Co. LTD. v. VCOMMISSIONER OF WEALTH TAX, MADRAS 1971 PTD 486
Purchase of most shares of Wealth Tax Assessment, acquisition of existing assets and endowment for goodwill, adjusting against current asset and goodwill, the value of shares of K&A if stable. Payment…
- ERODE TRANSPORTS (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX, MADRAS 1971 PTD 533
Income Tax Business Expenses The fees paid to lawyers for appearing in the process to obtain a new permit, whether allowed for registration of the Trademark Prominent Indian Income Tax Act, 1922, sect…
- COMMISSIONER OF INCOME-TAX, MADRAS v. S. DEVARAJ 1971 PTD 597
Income tax expense Legal expense The applicability of the subsidiary, which acquires the partition suit and challenges the appeal, claims that it can deduct the costs incurred in defending the suit ag…
- PANDYAN INSURANCE Co. LTD. v. COMMISSIONER OF INCOME-TAX, MADRAS 1971 PTD 607
Return of Income Tax is payable within six months of the date of the order as a result of the judgment of the Supreme Court which results from the date of payment of the repayment. Implementing Income…
- COMMISSIONER OF INCOME-TAX, MADRAS v. S. MEYYAPPAN 1971 PTD 615
In order to review the deduction of the income tax, the task of preparing the images was entrusted with a partner who was involved in caring for, managing and helping to manage his interest. Taxes Act…
- P. S. S. BOMMANNA CHETTIAR v. COMMISSIONER OF INCOME-TAX, MADRAS 1971 PTD 620
Income Tax Re-Assessment and Penalty Accounts Prepared by the Assisi but Not Determined in Detail At this time, the officers disclosed the amount of the inspection at the time of the original assessme…
- T. V. SUNDARAM IYENGAR & SONS (PVT.) LTD. v. COMMISSIONER OF WEALTH TAX, MADRAS 1971 PTD 646
There is no order under section 23A prior to the date of assessment for payment of additional super tax under the Wealth Tax Section 23A, Indian Income Tax Act, 1922, whether the loan is liable for ad…
- L. VE. VAIRAVAN CHETTIAR v. COMMISSIONER OF INCOME-TAX, MADRAS 1971 PTD 653
Income tax reduction business accounting closed temporarily in the year, restoration of loss, whether allowable temporary suspension and loss of difference in the business went against the profit of o…
- COMMISSIONER OF INCOME-TAX, MADRAS v. ASHOK LEYLAND LTD. 1971 PTD 674
Income tax capital and revenue expenditure test, eliminating the managing agency to deal with future business and company growth The payment of compensation to the managing agent whether business expe…
- COMMISSIONER OF INCOME-TAX, MADRAS v. RAMAN & RAMAN LTD. 1971 PTD 723
Income Taxes Business Expenses Directors' Compensation The rationale for the payment of rationality is not controversial whether full payment is allowed under the Indian Income Tax Act, 1922, sections…
- COMMISSIONER OF INCOME-TAX, MADRAS v. SUNDARAM INDUSTRIES (PRIVATE) LTD. 1971 PTD 759
The income tax company is required to distribute 100% of the dividend as per section 23, after which it is amended to make 100% profit. A; Finance Act, 1955, Sections 15, 10 (1) and (4) and Finance Ac…
- V. VR. P. N. VR. NAGAPPA CHETTIAR v. UNION OF INDIA 1971 PTD 895
The pending trial for recovery in civil court, whether there is a restriction on its recovery, whether it involves the Indian Income Tax Act 1922, Section 46 Animus Tax Act, 1961, Section 232 Limitati…
- P. R. EASWARAN v. SIXTH INCOME-TAX OFFICER, CIRCLE II, COIMBATORE 1971 PTD 902
Assessing the option of the officer to review the associations of individuals or individual members is prohibited whether the Income Tax Act, 1961, Articles 3, 147 and 148 of the Indian Income Tax Act…
- JAY SHREE TEA & INDUSTRIES LTD. v. FIRST ADDITIONAL INCOME-TAX OFFICER, CIRCLE II, COIMBATORE 1971 PTD 952
Income tax capital gain is not taken to determine payable advance tax or not, Income Tax Act 1922, Section 18A (11), (12)…
- CONTROLLER OF ESTATE DUTY, MADRAS v. C. R. RAMACHANDRA GOUNDER 1971 PTD 953
In favor of the Income Tax State Duty son, the property settlement firm in which the deceased tenant has to live is rented to the son's separate accounts, whether the value of the property is included…
- COMMISSIONER OF INCOME-TAX, MADRAS v. K. RATHNAM NADAR 1971 PTD 982
The reference request for answer to a question in response to a request under section 66 (1) is not a separate application under section 66 (1) whether the jurisdiction maintained by the appellate tri…
- KV. AL. M. RAMANATHAN CHETTIAR v. COMMISSIONER OF INCOME-TAX, MADRAS 1971 PTD 1066
Indian Income Tax Act sets double income tax relief for total global income count…
- TUBE INVESTMENTS OF INDIA LTD. v. COMMISSIONER OF WEALTH TAX, MADRAS 1971 PTD 1069
Global Assessment of Wealth Tax Assets Distinguish between book value and written value…
- MRS. SAROJINI RAJAH v. COMMISSIONER OF INCOME-TAX, MADRAS 1971 PTD 1094
Reference Question Whether a comprehensive decision should be made whether the transaction is an investment or commercial activity, the question of whether the business needs to find the legal require…
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