Madras High Court India — Judgments of 1996

5 reported judgments of the Madras High Court India from 1996.

  • COMMISSIONER OF WEALTH TAX v. C.G. RADHAKRISHNAN 1996 PTD 49

    The business premises in which a third part of the Assisi is owned will be allowed to operate in which the Assisi was a partner. No additional tax was levied on the property of the firm of the Indian …

  • S. GOVINDARAJA MUDALIAR v. INCOME-TAX APPELLATE TRIBUNAL AND ANOTHER 1996 PTD 472

    Appeal from the Appellate Tribunal's authorized representative to the auditor is a competent representative engaged by the Assisi who is not present at the hearing. It is permissible not to re-hear th…

  • COMMISSIONER OF INCOME TAX v. N. M. PARTHASARATHY 1996 PTD 579

    Business Expenses Legal costs fines and penalties imposed by the Customs Authorities on Supreme Court goods are paid under the Customs Act in which they are used to pay for advocacy in the prosecution…

  • COMMISSIONER OF WEALTH TAX v. E.M. GOPALAKRISHNA KONE TRUST 1996 PTD 637

    Reference deduction Finding a bad loan On the basis of the evidence that the loan was defunct there is no question of law as per the Indian Taxes Act, 1957, Section 27:…

  • A. RAMAN v. FOURTH INCOME-TAX OFFICER 1996 PTD 696

    Failure to cover timely filing of returns on penalty interest does not disclose income not submitted prior to the issuance of notice under Section 139 (2) of the Penalty and Interest Waiver, which doe…

Other years — Madras High Court India

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