Madras High Court India — Judgments of 1999
78 reported judgments of the Madras High Court India from 1999.
- COMMISSIONER OF INCOME-TAX v. P.S.G. & SONS CHARITIES 1999 PTD 79
Exemption charitable purposes charity trust business is kept as charitable trust trust for income purposes for business purposes The calculation of income from the business must be kept only in the ac…
- COMMISSIONER OF INCOME-TAX v. D. PUSHPAM AMMAL 1999 PTD 92
Hiding fines to impose fines Applying section 274 of the amendment to the law was applied to returns filed from 1971 to December, 1969, and re-completed in July 1974, the amount of fines being 25,000.…
- COMMISSIONER OF INCOME-TAX v. V. GOPAL 1999 PTD 137
Reference Penalty Printed Income Estimator Doing Business Inventory of errors that were found on the inspection as well as unselected sewing charges related to the prior years No deliberate pressure o…
- COMMISSIONER OF INCOME-TAX v. M.K. CHANDRAKANTH 1999 PTD 176
Transfer of Assets Transferable Transfers When the children of the property were minors, the settlement of the property for the benefit of the son and daughter-in-law in the trust will be returned to …
- COMMISSIONER OF INCOME-TAX v. SMT. M.C. SATHIYAVATHI 1999 PTD 183
Gross income generated by the trust created by her husband is considered as a gift without the power to cancel the contribution, the trust's interest income is estimated by the income of the Indian In…
- COMMISSIONER OF INCOME-TAX v. SUNDARAM SPINNING MILLS 1999 PTD 270
Assessment Limit Not Applicable to Re-Examination Under Section 144B5 7 147 Section 153 is not available till extension of limit of extension under section 1 (iv) Assessment, Indian Income Tax Act, 19…
- COMMISSIONER OF INCOME-TAX v. N.A. PAPPURAJA SONS 1999 PTD 289
Strict registration of partnership partnerships is justified in the process, including the requirement that all partners contribute at least Rs 15,000 as capital but the father of two partners whose c…
- COMMISSIONER OF INCOME-TAX v. G.N. VENKATAPATHY 1999 PTD 453
Capital Gain Capital Gains Count Capital Assets Acquisition Shares Bonus Shares Original shares acquired before 1 1964 and Bonus shares issued after 1 1964 Assisi's sale Assisi at its fair market valu…
- COMMISSIONER OF INCOME-TAX v. ENGLISH ELECTRIC COMPANY OF INDIA LTD. 1999 PTD 470
Year of business expenses in which expenses are allowed General rule Excise Duty Assistive Manufacturing Article, which was initiated by the Excise Duty Authority in 1968, is responsible for the licen…
- V.D. SWAMI & CO. LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 501
Depreciation Depreciation Rate Applicable to ropeway structure carriers is a rope structure carrier installed in a high-rise office building that is used for business purposes, including 15 percent of…
- COMMISSIONER OF INCOME-TAX v. K. R. CHENNI KRISHNA CHETTY 1999 PTD 554
The extent of evaluation of the assessment is different under section 143 and the extension period of assessment under section 147 is different.…
- B. PALANISWAMY v. COMMISSIONER OF INCOME-TAX 1999 PTD 623
Incorporation of the firm into total revenue The amount of gifted money to the sisters evaluating the daughters invested as a firm in which the assissee participates is estimated by the firm obtained …
- COMMISSIONER OF INCOME-TAX v. ASIA MATCH CO. (P.) LTD 1999 PTD 691
Company Surex Computation Deduction of Profitable Company Receivable by Companies The Indian Companies (Profit) Circuit Act, 1964, Schedule I, R1 refuses to deduct the Company Sortex Appellate Tribuna…
- COMMISSIONER OF INCOME-TAX v. WHEEL AND RIM CO. OF INDIA LTD. 1999 PTD 860
Business Expenses Business Loss Bad Debt Bonus Assisi is required to pay the bonuses receivable under the contract with the employees in 1971 or in the assessment year, 1974, of the 75 Indian Income T…
- COMMISSIONER OF INCOME-TAX v. KARUR VYSYA BANK LTD. 1999 PTD 908
Non-deductible Entrepreneurship Expenditure Act Applying the previous amendment to Section 37 (2A) of the Finance Act of 1983, the effect of deducting sufficient supply for clients for the year 1976 w…
- COMMISSIONER OF INCOME-TAX v. M. NALLAKAMU CHETTIAR 1999 PTD 926
Total Income Income The total income earned by enrolling in law for applicable firm income, from minor to contributory benefits, is not the parent's own income. Total revenue was not included. Income …
- COMMISSIONER OF WEALTH TAX v. M. RAMAMURTHY 1999 PTD 940
Partners' Interest in Ownership of Industrial Acquisition, Part of Exemption Partner in the Indian Wealth Tax Act 1957, 1957, R2 (1)…
- COMMISSIONER OF WEALTH TAX v. L.G. RAMAMURTHY 1999 PTD 942
Asset Price Distribution of Unsecured Equity Shares Taxes Supply should not be compensated with advance tax Indian Wealth Tax Act 1957, Section 7 Indian Wealth Tax Rules, 1957, R 1 D…
- COMMISSIONER OF WEALTH TAX v. S. MUTHUKUMARASAMY UDAYAR 1999 PTD 977
The Property Tax Act, 1961, 5 147 will be refused to be reviewed under the Indian Wealth Tax Act, Income Tax Act and Income Tax Act. 1957, Section 17…
- COMMISSIONER OF WEALTH TAX v. BHAVANI DEVI SADHAIYA 1999 PTD 983
Involvement of net wealth The value of assets transferred to the benefit of the minor child of the son is the value of the assets held by the spouse, on which the assets are left directly or indirectl…
- COMMISSIONER OF WEALTH TAX v. DR. G. NALLAKRISHNAN 1999 PTD 995
Exemption Appeal Tribunal Partner is also involved in the construction of buildings from an industrial action firm, building doors and windows and consolidating concrete works If an intermediate produ…
- COMMISSIONER OF INCOME-TAX v. JAWAHAR MILLS LTD. (NO.2) 1999 PTD 1021
Capital expenditure expenditure General principles Expenses were not introduced in lieu of false ceilings No new asset was made Expenses were of the nature of income Taxes, Indian Income Tax Act, 1961…
- COMMISSIONER OF INCOME-TAX v. V. S. T. MOTORS (P.) LTD. 1999 PTD 1037
Business income Property income As a business premises Assmith moved part of the construction building business out of town let the government department building recover a commercial property rental …
- COMMISSIONER OF WEALTH TAX v. M. APPUSWAMY 1999 PTD 1241
Exemption Houses Section 5 (l) (iv) means the effect of Circular F No. 317/8/73 on buildings comprising buildings used for non-residential purposes. Is entitled to a waiver in respect of its share in …
- COMMISSIONER OF INCOME-TAX v. LUCAS TVS LTD (AND VICE VERSA) 1999 PTD 1393
Business Expenses The Ceiling Expenses Director, who is also an employee and also a foreign technician who is not exempt under Section 10 (6) (vii a) is exempt under Section 40 (6) (vii a). To set the…
- COMMISSIONER OF INCOME-TAX v. BUSH BOAKE ALLEN (INDIA) LTD. 1999 PTD 1566
The re-examination found that the income was left unchecked. The audit note that was invalid was not correct for the Indian Income Tax Act, 1961, section 147 (b).…
- COMMISSIONER OF INCOME-TAX v. M.A. SATHAR (P.) LTD. 1999 PTD 1576
A company acquiring business property or income from a business income is entitled to income earned by its employee leaving the property as business income, as per the Indian Income Tax Act, 1961, Sec…
- COMMISSIONER OF WEALTH TAX v. A.N. NATARAJAN 1999 PTD 1719
Waiver Industrial Measures to Determine Whether Manufactured or Manufactured in Processing Equipment Test Cotton Cotton was purchased and remanded by an outside agency to find out if the Indian Wealth…
- COMMISSIONER OF INCOME-TAX v. KHIVARAJ MOTORS LTD. 1999 PTD 1745
Interest on non-accumulation of business expenses, appreciation of the interest paid to directors on their current operating accounts with companies they are interested in. Such a fifteen percent Indi…
- COMMISSIONER OF INCOME TAX\' v. A. SUBRAMANIA PILLAI 1999 PTD 1774
Hiding fines to impose fines Change the law to enforce Germany by amending section 274 (2) of the Indian Taxation Laws (Amendment) Act, 1970, which was applied from 1-4 1971 on the amendment of the la…
- COMMISSIONER OF INCOME-TAX v. U. MOHAN RAO 1999 PTD 1858
Salaries receive deductions from multiple employers evaluating the standard deduction, collecting salaries and deducting the standard Indian Income Tax Act, 1961, section 16…
- PRASAD PRODUCTIONS (P.) LTD. v. INCOME-TAX APPELLATE TRIBUNAL 1999 PTD 1981
Appellate Tribunal's Correction of Corrections Appeal for Delay in Appeal Delays No Explanation of Exclusion of Appeals Justification of the Tribunal Order, which may be amended by the Indian Income T…
- COMMISSIONER OF INCOME-TAX v. RAAB PIPE WORKS (P.) LTD. 1999 PTD 2022
Business expenses cannot be allowed or allowed to deal with the partnership and employer's contribution to the leading provident fund sale on a substantial shareholder contribution in section 36 (1) (…
- KUMUDAM PRINTERS PVT. LTD v. COMMISSIONER OF INCOME-TAX 1999 PTD 2088
Depreciation business costs are a contractual action against real estate purchased by real estate and property dealers and revenue under which the vendor agrees to pay the additional capital gains tax…
- E.I.D. PARRY LTD. v. COMMISSIONER OF\' INCOME-TAX 1999 PTD 2118
Section 41 (2) of the business tax returns related to the asset that is damaged by insurance and replaced by a new one through insurance. The new boiler will not be paid in the meaning of section 41 (…
- COMMISSIONER OF WEALTH TAX v. T. M. JOSEPH 1999 PTD 2209
Asset Reference Real Estate Equity Shares Price Supreme Court decides whether R1D is a compulsory tribunal in holding that the ID directory is a question of law Indian Wealth Tax Act 1957 Indian Wealt…
- COMMISSIONER OF WEALTH TAX v. K. VIVEKANANTHAN 1999 PTD 2211
Excess wealth tax exemption is not assessed on business premises on agricultural lands that have verified that agricultural operations were done in urban populations, nor do they find that the activit…
- THANTHI TRUST v. WEALTH TAX OFFICER 1999 PTD 2240
The High Court of Assisi was not given the opportunity to hear the assessment station's requests against pending assessments, which could be canceled and sent to the Wealth Tax Officer from 1986 to 19…
- COMMISSIONER OF INCOME-TAX v. D. MOHAMED ISMAIL 1999 PTD 2259
The business expense bonus does not apply to the Customs Bonus Act, finding that the payment of the bonus was customary and it was reasonably reasonable that the deduction of the bonus from the Indian…
- COMMISSIONER OF INCOME-TAX v. JAWAHAR MILLS LIMITED 1999 PTD 2277
The additional liability not deducted from the expenditure deduction of the business expenses section 40A (7) is not shown in the account books, except the Indian Income Tax Act, 1961, section 36 (1) …
- KOTHARI SUGARS AND CHEMICALS LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 2456
Business expenses not satisfied in section 40A (7) (b) were premium premium Indian income tax act, 1961, section 40A (7), to cover liabilities pricing deductions.…
- COMMISSIONER OF INCOME-TAX v. KAMALA DEVI 1999 PTD 2460
Legal fiction Legal fiction is limited to the purpose for which they were created and should not be extended beyond the legal field. A legal fiction presented under one law cannot be included in all o…
- COMMISSIONER OF INCOME-TAX v. M. ICALPAGAM 1999 PTD 2480
With the exception of capital gains and the sale of land-based apprentices and the construction of another building for residential homes, it means that the property is located some distance from the …
- COMMISSIONER OF INCOME-TAX v. PEIRCE LESLIE & CO. LTD. 1999 PTD 2487
The amendment to the Indian Income Tax Act 1961 appears on the face of the record record. In case of misappropriation of the Act or misuse of it, an error will appear on the face of the record capital…
- EXPRESS NEWSPAPERS (PVT.) LTD v. COMMISSIONER OF INCOME-TAX 1999 PTD 2574
Assessing business income or income from other sources Giving ownership of property and rent to different tenants is not taxable as income from other sources.…
- COMMISSIONER OF INCOME-TAX v. MADRAS REFINERIES LTD 1999 PTD 2611
Business Income or Income from Other Sources Departments that accept claims of employment as capital accumulated for relief under Section J, J, Indian Income Tax Act, 61 relief61 under Business is not…
- COMMISSIONER OF INCOME-TAX v. R. SRINIVASAN 1999 PTD 2632
In the slightest failure to review the representative of the judge, notice was issued to the patron and the guardian for the opportunity to submit the return at the prescribed time. Whether or not the…
- COMMISSIONER OF INCOME-TAX v. THULASIDAR & CO. 1999 PTD 2778
Business Expenses The payment of the firm's interest paid by the partner's claim through the partner's bank account and no interest is actually paid to the bank by the approval of the Indian Income Ta…
- COMMISSIONER OF INCOME-TAX v. A. U. CHANDRASEKHARAN 1999 PTD 2782
Status of Individuals Assessment Status of the Association Ideal joint venture in which several individuals sign a written contract for the purchase of lottery tickets with the purpose of earning reve…
- COMMISSIONER OF INCOME-TAX v. STAR OIL MILLS 1999 PTD 2836
Impact of Exclusion of Section 7474 ((2) for Enforcement of Fidelity Income Law Enforcement) From 1 976 1976 to 31st March 1976, the pending cases before the IAC are under the jurisdiction of the IAC …
- K.T.M. S. MOHAMMAD v. COMMISSIONER OF INCOME-TAX 1999 PTD 3052
Despite many opportunities, even though the High Court has no authority to refer the SC or his lawyer to the 1N court, the High Court considered the question and gave its verdict to the Indian Income …
- COMMISSIONER OF INCOME-TAX v. V. KRISHNAMOORTHY 1999 PTD 3076
The dissolution of the firm's fact-finding partner shows that the amount earned on dissolution by a former partner has not been deducted from the Indian Income Tax Act, 1961, Sections 45 and 47 of Cap…
- COMMISSIONER OF INCOME-TAX v. SURESH GOKULDAS 1999 PTD 3191
There is no order demanding notice of error which can be corrected by the Indian Income Tax Act, 1961, Sections 154 and 156 Appeal Assistant Commissioner. , Sections 156, 220 (2) and 246…
- COMMISSIONER OF WEALTH TAX v. M. RAJAGOPAL 1999 PTD 3286
There is no evidence to prove that the SCCC was in possession of illicit funds or that the funds were retained in the form of assets in the form of assets only at the initial stage of the question. I …
- COMMISSIONER OF WEALTH TAX v. GANGABAI CHARITIES 1999 PTD 3289
Exemption Charity Trust Condition The former property should be used primarily for charity PR religious purpose. The interpretation of the trust by the Supreme Court regarding the processing of income…
- COMMISSIONER OF WEALTH TAX v. P. DEVASAHAYAM 1999 PTD 3297
___ Exempt Industrial Measures Industrial initiatives do not mean the preparation of sweet meat and biscuit preparations, which are estimated by the Indian Wealth Tax Act 1957, Section 5 (i) (xxxi), E…
- COMMISSIONER OF WEALTH TAX v. LABH KAVAR BAI 1999 PTD 3311
Issues of errors cannot be disputed by the tribunal's Bench but the decision of the High Court cannot be debated on the security of the LIC policy as the deduction was not in accordance with section 2…
- COMMISSIONER OF INCOME-TAX v. SOUTH INDIA VISCOSE LTD. (N0.2) 1999 PTD 3322
Guarantee of execution by the bank is an essential part of the guaranteed commission business paid by the bank to ensure the payment of installments by the bank on the basis of payment received for th…
- COMMISSIONER OF INCOME-TAX v. SIMPSON GENERAL FINANCE CO. LTD 1999 PTD 3380
The company, which estimates capital gains or business revenue, is concerned about one lie and maintains it for more than a decade, Assisi sold the land to other ally concerns, one of which was the Es…
- SALEM COOPERATIVE SPG. MILLS LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 3419
Troubleshooting Limits Meaning of Order, the original order is not referenced in Order 154 The original assessment order was approved on 17 12 1974 and the revised evaluation order was approved on 14 …
- M. NACHIAPPAN v. COMMISSIONER OF INCOME?TAX 1999 PTD 3429
Capital gains Assets transferred as a tax-transfer property transfer date must be a capital asset It does not require that property be acquired by the Assessment Indian Income Tax Act, 1961, at the da…
- COMMISSIONER OF INCOME-TAX v. E.I.D. PARRY (INDIA) LTD. 1999 PTD 3441
Reviewing information that escaped the income tax audit, identifying the legal position to be followed by the Income Tax Officer in the audit note, on the basis of such audit note under section 147 (b…
- COMMISSIONER OF INCOME-TAX v. SMT. D. VALLIAMMAL 1999 PTD 3476
Cannot Exclude CIT Assessment for Review Order Review: Account Verification Needed Accepting CIT Assessment Order Explanation Based on Order was not invalid The revision order was not valid Indian Inc…
- COMMISSIONER OF INCOME-TAX v. SIMPSON & CO. LTD. (N0.1) 1999 PTD 3483
Business expenses were paid on the basis of voluntary retirement schemes paid to employees / business expenses and were fully and exclusively allocated for business purposes, the Indian Income Tax Act…
- NORTH ARCOT DISTRICT COOPERATIVE SUPPLY AND MARKETING SOCIETY LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 3527
Losses caused by loss of business due to loss of business due to loss of business due to loss of business reserves cannot actually be deducted from the Income Tax Act 1961…
- COMMISSIONER OF INCOME-TAX v. SIMPSON & CO. LTD. (N0.2) 1999 PTD 3550
Business expenses paid to employees under the Voluntary Retirement Scheme of the Indian Income Tax Act, 1961, the bonus receivable of the section 37 business expenses, which was written in the Indian …
- COMMISSIONER OF INCOME-TAX v. MADHAVDAS LALCHAND 1999 PTD 3597
The solemn assessment of the Partnership Agreement states that it would be subject to the provisions of the Partnership Act. Upon the death of the partner, the firm was dissolved, making the Indian In…
- S. RAM v. COMMISSIONER OF INCOME-TAX 1999 PTD 3623
Cost of Acquisition in the Capital Shares and Securities Bonus Shares Sale of Original Shares and Bonus Shares Capital Gains Calculated Bonus Shares Price Estimated Shares Prior to 1954 1 Selecting th…
- COMMISSIONER OF INCOME-TAX v. RAYALASEEMA PASSENGER AND GOODS TRANSPORTS (PVT.) LTD. 1999 PTD 3634
Business Expenses Gratuity Initial Contribution Granted Funds allow the ITO to pay only the original payment difference between the original, payment and receivables, plus deductible Indian Income Tax…
- COMORIN MATCH INDUSTRIES (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 1999 PTD 3667
Sales tax receipts that are paid to government salespeople are made illegal by challenging the payment of sales tax, and the amount paid as sales tax is then deducted by the incoming Government Ordina…
- COMMISSIONER OF WEALTH TAX v. N. THAVAMANI 1999 PTD 3736
Section 5 (1) (iv) also includes a workshop building partner entitled to a waiver in connection with his participation in the workshop owned by the firm Indian Wealth Tax Act, 1957, Section 5, in the …
- COMMISSIONER OF INCOME-TAXIWEALTH TAX v. C. R. RAJENDRAN 1999 PTD 3768
The question of reference which is not taken before the Tribunal cannot be considered by the High Court as to whether the beneficiaries were of interest or not and could be considered an asset for tax…
- SINT. P.R. SUNDARI ACHI v. COMMISSIONER OF WEALTH TAX 1999 PTD 3790
Gift gift book entries do not prevent the WTO under the Gift Tax Act from questioning the validity of gifts, insufficient donor to cover cash balance gifts, the Indian Wealth Tax Act, 1957, section 4 …
- K. R. VENKATESALU v. WEALTH TAX OFFICER 1999 PTD 3798
Impact of amending section 17 of the Applicable Laws Act 1 4 The officer assessing the condition for initiating a reassessment process from 1989 should have reason to believe that the property has sur…
- COMMISSIONER OF INCOME-TAX v. TRICHY STEEL ROLLING MILLS LTD. 1999 PTD 3834
Capital Profit Company, Surtex Computation, declared the discontinued Indian Companies (Profit) Circuits Act, 1964, Schedule II, R1…
- COMMISSIONER OF INCOME-TAX v. K. A. MEENAKSHISUNDARAM & CO. 1999 PTD 3923
Firm registration shows the ratio of profit to contribution as per the ratio of profit to contribution in return of income and account statement along with application for enrollment in Form 11 for no…
- COMMISSIONER OF INCOME-TAX v. TRICHY DISTILLERIES AND CHEMICALS LTD. 1999 PTD 4006
Correction of errors Special deduction Included in newly established Industrial Integration Capital Base Calculation Capital Base Indian Income Tax Act, 1961, Sections 80J and 154 Indian Income Tax Ru…
- COMMISSIONER OF INCOME-TAX v. SUNDARAM INDUSTRIES LTD. 1999 PTD 4106
Property to be considered for Section 147 (b) business and depreciation by approving the original appraisal order for material to be considered by the ITO for review of assessment information that has…
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