Madras High Court India — Judgments of 1997
8 reported judgments of the Madras High Court India from 1997.
- COMMISSIONER OF WEALTH TAX v. PUGALAGIRI 1997 PTD 440
Asset Reference Property Property Property Review As per property property property mother has the right to charge a discounted rate of property.…
- COMMISSIONER OF INCOME-TAX v. R.M. MEENAKSHISUNDARAM 1997 PTD 460
Business Other sources Business income or income from other sources Business income Interest on business on interestable loans as per Indian Income Tax Act, 1961…
- NILGIRI FINANCE AND HIRE PURCHASE (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 1997 PTD 710
Business expenses incurred in violation of the provisions of the Companies Act are not appropriate for the purposes of the Compensation Income Tax Act to the Director of the Company.…
- RAJA D.V. SEETHARAMAYYA BAHADUR v. SIXTH WEALTH TAX OFFICER . 1997 PTD 871
Remand Determination Officer's Appeals Remand Options cannot be considered by the Assessing Officer on the issue of remand order covered by the appellate authority; the reference to the valuation offi…
- MUHAMMAD I. UNJAWALA v. ASSISTANT COMMISSIONER OF INCOME-TAX 1997 PTD 1002
A deliberate attempt to avoid crime and prosecution tax is punishable by a tribunal of facts regarding false certification to the criminal court so that the prosecution could find that the Indian Inco…
- COMMISSIONER OF WEALTH TAX v. M. ANNAI JAYABARATH 1997 PTD 1224
Section 5 (1) (xxxii) Exemption Partner Industrial Upgrading Scope, which involves the firm engaged in the preparation and processing of an article, the processing of a firm performed by a third party…
- COMMISSIONER OF GIFT TAX v. K. MAHESH 1997 PTD 1277
Provision of discounted deduction at the rate of 30% of allowable Indian wealth tax rules, 1957, R1D, on the value of the value of the undivided equity shares under R1D of Indian wealth tax rules.…
- COMMISSIONER OF INCOME-TAX v. C.J. RATHNASWAM 1997 PTD 2354
Germany hidden income…
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