Madras High Court India — Judgments of 1973
9 reported judgments of the Madras High Court India from 1973.
- MADRAS MOTOR & GENERAL INSURANCE Co. LTD. v. COMMISSIONER OF INCOME-TAX, MADRAS 1973 PTD 96
Reassessment of Income Tax Rebate on Non-Profitable Profits Section 23A requires the Company to reopen the assessment to retract the requested exemption whether the Income Tax Act, 1922, Sections 23A …
- COMMISSIONER OF INCOME-TAX, MADRAS v. K. L. VARADARAJAN 1973 PTD 116
Income tax non-resident declaration that he has applied to the global income rate is then evaluated for subsequent years, reopened or not, the declaration of income for the prior year. Can be reviewed…
- I. S. & C. MACHADO v. COMEIISSIONER OF INCOME-TAX, MADRAS 1973 PTD 121
Income tax business Many businesses operating on a single business withholding expenditure in connection with the business, may be determined against income from other businesses, whether the individu…
- S. K. VEERARAGHAVAN v. COMMISSIONER OF INCOME-TAX, MADRAS 1973 PTD 154
Income tax review by the Commissioner whether personal hearings are granted under Articles 227 of the Constitution as in the case of jurisdiction when the Constitution of India, Arts 226 and 227 of th…
- COMMISSIONER OF INCOME-TAX, MADRAS v. G. MURUGESAN & BROTHERS 1973 PTD 192
Income Tax Association of Individuals dealing with grandparents in the home by grandparents and mothers representing mothers who represent minors In grandparents' firm the joint income is first receiv…
- DR. P. VADAMALAYAN v. COMMISSIONER OF INCOME-TAX, MADRAS 1973 PTD 232
Income Tax Development Waivers Medical Equipment Dr. Nursing Home Running Whether Medical Cargo For Business Is Eligible For Development Waivers Reference Question Whether An Activity Is A Business Or…
- COMMISSIONER OF WEALTH TAX (CENTRAL), MADRAS v. T. MEENAKSHI ACHI 1973 PTD 273
Wealth tax includes the transfer of assets transferred to the spouse or minor child in the hands of the individual whether it is the Wealth Wealth Tax Act, 1957, Sections 3 and 4 (1).…
- MRS. N. SAVITHRI SAM v. INCOME-TAX OFFICER, CENTRAL CIRCLE I, COIMBATORE 1973 PTD 433
Income Tax The Income Tax Officer has the right to reserve the tax on the nature of whether the Commissioner can direct the Income Tax Act, 1961, Section 220 (6).…
- COMMISSIONER OF INCOME-TAX, MADRAS v. K. T. M. S. MAHMOOD 1973 PTD 436
Loss of Income Tax Business Investigation of losses from theft When they were taking home the business premises, some of the watches that were robbed were recovered and the value of the balance of the…
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