Madras High Court India — Judgments of 1972
9 reported judgments of the Madras High Court India from 1972.
- G. R. NARASIMIER & Co. v. COMMISSIONER OF INCOME-TAX, MADRAS 1972 PTD 77
Income tax business lease and business difference estimators who own PowerLose, which handles textile manufacturing under the contract, pay monthly for review as part of a net profit agreement. Whethe…
- SUNDARAM MOTORS (PRIVATE) LTD. v. COMMISSIONER OF INCOME-TAX, MADRAS 1972 PTD 119
Income Tax Act, 1922 Section 10 (2) (vi) Development Waiver Plant, which means how the legislative construction can be ascertained whether a development waiver is available in relation to electric fan…
- COMMISSIONER OF INCOME-TAX, MADRAS v. PANDYAN BANK LID., MADURAI 1972 PTD 285
Income tax property, which is the property of the appraiser who trades in it, estimates the income of the property, whether it be property or business, no matter whether the application of distinction…
- COMMISSIONER OF INCOME-TAX, MADRAS v. P. N. N. BANK, LTD., SALEM 1972 PTD 291
Application of Income Tax Banking Company Section 23 Applicability of Shariah is that a shareholder cannot have more than 5% of the total voting rights How can the extent of impact be ascertained by t…
- AMALGAMATIONS (PVT.) LTD v. COMMISSIONER OF INCOME-TAX, MADRAS 1972 PTD 300
Income Tax Company Commercial Profit Counts Deposit reserves may be excluded from reserve against liability even if reserve deposits for the implementation of a subsidiary guarantee of the subsidiary …
- COMMISSIONER OF INCOME-TAX, MADRAS v. K. S. IMAM SAHEB 1972 PTD 397
Income Tax Satisfies Agricultural Income Requirements Lease of coconut thopes to trees to be enjoyed at the end of the lease to be given to the owners to enjoy the fruits. Regarding the definition of …
- COMMISSIONER OF INCOME-TAX, MADRAS v. JANAB N. HYATH BATCHA SAHIB 1972 PTD 416
Income tax Income tax that enters into partnership is awarded to the creditor of the SCCC on the value of the contract credited to the capital account, regardless of the difference in the written pric…
- P. RM. S. RAMANATHAN CHETTIAR v. COMMISSIONER OF INCOME-TAX, MADRAS 1972 PTD 422
Income tax interest on borrowed money, 1922, section 10 (2) (iii) was held, that its absence was reasonable and justified.…
- MADURAI DISTRICT CENTRAL CO-OPERATIVE BANK LTD., MADURAI v. THIRD INCOME-TAX OFFICER, MADURAI-2 1972 PTD 429
The Income Tax Co-operative Society imposes an additional tax on income-tax exemption from business, so that the Income-tax Act, 1961, Sections 4 and 81…
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