Madras High Court India — Judgments of 2000
111 reported judgments of the Madras High Court India from 2000 — page 1 of 2.
- COMMISSIONER OF INCOME-TAX v. RANE MADRAS LTD. 2000 PTD 86
Advance tax interest assessed by the Government Assessment which includes filing a revised estimate and paying more than the amount demanded under section 210, under section 214 of the Indian Income T…
- M. S. SASTRY v. COMMISSIONER OF INCOME-TAX 2000 PTD 99
Troubleshooting Prerequisites The previous error should be clear and it is not an error to be clear from a clear discussion point record. The Indian Income Tax Act, 1961, cannot be deducted in the pro…
- COMMISSIONER OF INCOME-TAX v. A. KANAGASABAI MUDALIAR 2000 PTD 118
Modification of Germany concealment law amending the IAC jurisdiction The Indian Income Tax Act, 1961, sections 271 (1) (c) and 274, applicable to the penalty imposed before the IA amendment with resp…
- COMMISSIONER OF INCOME-TAX v. S. SIVASUBRAMANIAM 2000 PTD 120
Dividend Company Debt to Shareholder Company Money Proceeds from the Shared Profit Sharing in the Lending Business for the Shareholders Profit Indian Income Tax Act, 1922, Section 2 (6A) (e) (iii)…
- RAMAN & RAMAN (P.) LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 145
Income Tax Act, 1961, Section 41 (2), Income Tax Act, 1961, Section 41 (2) Under Section 41 (2) of the Income Tax Act, 1961 Considering the difference between, the essential business of the default co…
- COMMISSIONER OF INCOME-TAX v. NAGESH CINE ENTERPRISES 2000 PTD 169
Business Expense Referral Salary paid by compensation Determining the fact that employees were hired was a fact-finding salary deduction Indian Income Tax Act, 1961, Section 37…
- COMMISSIONER OF INCOME-TAX v. SOUTH INDIA VISCOSE LTD. 2000 PTD 184
Resolving Development Waiver Errors Return of Development Waiver Adjusting amount as a dividend against the previous development waiver reserves could not be recovered in the first year reserve.…
- STATE BANK OF TRAVANCORE EMPLOYEES\' UNION v. COMMISSIONER OF WEALTH TAX 2000 PTD 209
Tax Compensation / Individual \ Trade Unions Not Individual Wealth Tax Act, 1957, Section 3 [Kerala Financial Corporation v WTO (1971) 82 ITR 477 (Kerr) It cannot be taxed Wealth. Assam Financial Corp…
- COMMISSIONER OF WEALTH TAX v. NALINI_PARTHASRATHY 2000 PTD 226
Information related to the analysis that escaped the scrutiny of the audit cannot be considered as information that the Tribunal found that the audit objection to such an audit by WTO was valid. Was n…
- COMMISSIONER OF WEALTH TAX v. K. L. VARADARAJU 2000 PTD 230
The Re-evaluation Commissioner to disclose the material facts necessary for review. The valid Indian Wealth Tax Act, 1957, section 17 was not honored…
- COMMISSIONER OF WEALTH TAX v. B. VIJAYAKUMAR 2000 PTD 242
Assessment of immovable equity shares of private companies was not constituted by the audit party interpreting the information of R1D. ) (E)…
- ANASUYA MUTHANNA v. COMMISSIONER OF INCOMETAX 2000 PTD 404
Representative Diagnostic Trustee Estimate Maximum Rate of Trust For the benefit of the beneficiary grand beneficiary The right to income from the trust is only the majority of the trustee's income at…
- COMMISSIONER OF INCOME-TAX v. AMALGAMATIONS LTD 2000 PTD 427
The systematic mode of activity in conducting business loss investment investments is interest-based income and guaranteed commissions as business income estimators can advance the Indian Income Tax A…
- COMMISSIONER OF INCOME-TAX v. K.P.V. SHAIK MOHAMMED ROWTHER & CO. (P.) LTD. 2000 PTD 530
In this regard, under section 212 (3) of the Income Tax Act, 1961, the advance tax estimate had to be filed before March 15, 1972 for the assessment year 1972 73, which meant that the estimate must be…
- COMMISSIONER OF INCOME-TAX v. P. R. DEVARAJ 2000 PTD 559
Damage carry-forward return loss should be disclosed by 31 31 1975, but should only be filed on 9 10 1975 although the return was filed as it was within the time allotted under section 139 (4) (b). Wh…
- M. RAMALAKSHMI REDDI v. COMMISSIONER OF INCOME-TAX 2000 PTD 587
Causes of Water and Recovery of Water The calculation of the water supplied in the accounting year was obtained as a friendly indicator from the year to the relevant and to the amount received. That t…
- COMMISSIONER OF INCOME-TAX v. P. JOSEPH SWAMINATHAN 2000 PTD 632
The delay in filing the return was a reason for the Tribunal to find that the delay was a valid reason that the Income Tax Act, 1961, Sections 256 and 271 (1) (a) could not be enforced under the findi…
- COMMISSIONER OF INCOME-TAX v. BIMETAL BEARINGS LTD. 2000 PTD 647
There should be a clear history of the correction of errors on which self-assessment is taxed, section Indian84 Indian Income Tax Act, 196161, tax on self-assessment, calculating capital for relief pu…
- COMMISSIONER OF INCOME-TAX v. S. B. RAJ 2000 PTD 663
Income pension received in Malaysia and received in India is not taxable in the Indian Income Tax Act, 1961…
- COMMISSIONER OF INCOME-TAX v. TAMIL NADU MERCANTILE BANK LTD 2000 PTD 715
Business Expenses Denial Amendment to Section 37 (2A) of the Expenditure Law will be effective from 1-4 1976, which cannot deduct the expenditure on providing soft drinks to consumers in the 80th Indi…
- GNANAMBIKAI MILLS LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 720
Capital Long-Term Loans for Purchase of Plant and Machinery from Foreign and Foreign Exchange Expenses Loan Debt Payment and Foreign Exchange Interest Rate Rates: Expenditure Income Tax Act, Section S…
- COMMISSIONER OF INCOME-TAX v. RAVICHANDRAN 2000 PTD 741
Depreciation Firm Partner Unsubscribed Depreciation Estimation: Unsubscribed depreciation related to a company from a partner of different firms that was closed illegally went against the profits of t…
- COMMISSIONER OF INCOME-TAX v. SITALAKSHMI MILLS LTD. 2000 PTD 770
The Indian Income Tax Act 1961 Written Revision Notice should not be objected to taking notice without a petition filed against the revision notice, Constitution of India, Article 226 Indian Income Ta…
- COMMISSIONER OF INCOME-TAX v. SUNDARAM INDUSTRIES 2000 PTD 783
Business Expenses Depreciation Company Expense Availability Director Assets Company used for personal purposes Depreciation on assets subject to computing permit under Section 40 (c) Indian Income Tax…
- COMMISSIONER OF INCOME-TAX v. R. DURGAMBA 2000 PTD 840
Failure to disclose the material facts necessary for an assessment of information that goes beyond income assessment. In the notice under section 148 (b), the cancellation proceedings have been cancel…
- IHSAN COTTON PRODUCTS (PVT.). LIMITED v. COMMISSIONER OF INCOME-TAX (APPEAL) ZONE-V 17 2000 PTD 842
Indian Income Tax Act 1961 Resolving Errors Prerequisites Must Be Wrong With Records The meaning of the record is not limited to the order of the Assessment, which appeals to the order of inquiry that…
- COMMISSIONER OF INCOME-TAX v. T. N. K. AND EDUCATIONAL TRUST 2000 PTD 948
Charitable Purpose Charity Trust Trust For educational purposes it is impossible to use funds for charitable purposes at any time if it is impossible to obtain the items of trust. Donations from famil…
- COMMISSIONER OF INCOME-TAX v. GOVINDASWAMINATHAN 2000 PTD 966
Professional Income or Salary An employer-employee relationship with a State's Advocate General State, between the State Government and the Advocate General Relations, is paid by the State to the Advo…
- DIRECTOR OF INCOME-TAX (EXEMPTION) v. C.C.M. KOTHARI EDUCATION TRUST 2000 PTD 1009
Powers to reconsider the High Court's powers Section 13 Indian Income Tax Act, 1961, Sections 10 (22) 11 and 256 (2)…
- COMMISSIONER OF INCOME-TAX v. SOUTHERN PETRO CHEMICAL INDUSTRIES CORPORATION LTD. (NO.1) 2000 PTD 1033
Indian Finance Act 1974 Development Waiver In some cases, the continuation of the development waiver should have been entered into the contract of purchase of machinery by section 16 of the Finance Ac…
- COMMISSIONER OF INCOME-TAX v. ENFIELD INDIA LTD 2000 PTD 1055
Estimated information that escaped the assessment of income was found by the Tribunal that under Section 147 (b) the notice was based on previous years records which in turn was based on the opinion o…
- COMMISSIONER OF INCOME-TAX v. SOUTHERN PETRO CHEMICAL INDUSTRIES CORPORATION LTD. (NO.2) 2000 PTD 1059
Deportation Claims for Deportation Details of Deportation in Real Returns Original Returns CBDT Circular No. 29D 19 (XIX 14), Dated 31 8 1965, Applicable Indian Income Tax Act, 1961, Section 139 (5) ,…
- COMMISSIONER OF INCOME-TAX v. PANDIAN CHEMICALS LTD. 2000 PTD 1085
In the backward area, the benefit of the new industrial planning special deduction must be deducted from the industrial benefits, which is the interest earned on the interest accrued by the Electricit…
- COMMISSIONER OF INCOME-TAX v. SOUTH INDIA SHIPPING CORPORATION LTD. 2000 PTD 1118
The Commissioner's Commissioner's Revision in the Indian Income Tax Act 1961 finds that the ITO allows claims for weight deduction without affirming the nature of the expenditure and which sub-section…
- COMMISSIONER OF WEALTH TAX v. K. M. A. SEGUPATHUMAL 2000 PTD 1354
Exemptions An individual of Indian origin who was in a foreign country and who returned to India before the introduction of section 5 (1) (xxxiii) was also exempt from the Indian Wealth Tax Act 1957, …
- COMMISSIONER OF WEALTH TAX v. S.S. MOTHILAL 2000 PTD 1458
Assets Reference to Real Estate Equity Shares The decision of the Supreme Court to determine whether valuation should be made on the basis of the arraignment procedure under R1D of the Wealth Tax Rule…
- COMMISSIONER OF INCOME-TAX v. V. NAMBY 2000 PTD 1497
The waiver of section 32 of the Unit Trust of India Act states section 5 (3) of the Unit Wealth Tax Act to be valued at units less than Rs 25,000, kept for less than 6 months before the date of valuat…
- COMMISSIONER OF WEALTH TAX v. N. DAMODARAN 2000 PTD 1501
The value of the asset shall be the value of the share of the unallocated shares of the company other than the investment company or the managing agency, in accordance with the Indian Taxation Rules 1…
- M. A. CHIDAMBARAM v. COMMISSIONER OF WEALTH TAX 2000 PTD 1512
Exemptions for art works, cups and trophies do not mean works of art.…
- RADHA GAJAPATHI RAJU v. DISTRICT VALUATION OFFICER 2000 PTD 1516
The value of the Property Law applies in nature under the provisions contained in Schedule III as amended from 1-4 1989, the pending action applies to the Indian Taxes Act, 1957, Schedule III.…
- CHEMPLANT ENGINEERS (P.) LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 1558
Income or capital compensation assessor engineering contractor Assisi, with H to amend the contract and not to do the same business for anyone and not to do a similar business for one. Contract was ma…
- CONIRNISSIO,:CZ OF INCOME-TAX v. INDIAN TEXTILE PAPER TUBE CO. LTD. (NO.2) 2000 PTD 1601
Industrial Machinery Early Depreciation Paper tubes and cone textile machinery are required as parts of yarn wrapping Accessories Industrial Machinery No Early Depreciation is not entitled to the Indi…
- D. RAMASWAMY REDDIAR v. COMMISSIONER OF INCOME-TAX 2000 PTD 1612
Money obtained from unknown sources The money lender's business originated from Assisi's relatives while searching in the premises of Assisi meant that the tribunal found that interest on the money re…
- COMMISSIONER OF INCOME-TAX v. LUCAS T S LTD. 2000 PTD 1712
Audit information, which generates revenue, escapes scrutiny The Audit Party's opinion on the application or interpretation of the law cannot be construed as analysis based on such opinion is not vali…
- COMMISSIONER OF INCOME-TAX v. ADMINISTRATOR-GENERAL OF MADRAS FOR THE ESTATE OF MRS. IDA L. CHAMBERS 2000 PTD 1737
Subsidiary interest deducted by the Administrator General Expenses to file a lawsuit to recover money with other sources of interest, the Indian Income Tax Act 1961, section 57…
- COMMISSIONER OF INCOME-TAX v. PIONEER ENGINEERING SYNDICATE 2000 PTD 1784
The state government disputes claims for surplus payments made under the contract with the state government over time of income over income received under the Income Tax Act, 1961.…
- COMMISSIONER OF INCOME-TAX v. KASTURI MILLS LTD 2000 PTD 1793
Business Expenses In pursuance of the Settlement under the Industrial Disputes Act, the amount paid by the Tribunal that the payment was made for commercial purposes and that the bonus was not constit…
- COMMISSIONER OF INCOME-TAX v. GEO INDUSTRIES AND INSECTICIDES (I) (PVT.) LTD 2000 PTD 1848
Indian Income Tax Act 1961 Commissioner Commissioner Income Tax Amendment Options aside, the assessment order and directs the ITO to make a new assessment so as not to limit or limit the assessment th…
- R. SESHAMMAL CHIDAMBARAM v. CENTRAL BOARD OF DIRECT TAXES 2000 PTD 1869
The option to reject the application for interest waiver for the delay in payment of tax on the receipt of tax is an arbitrary power Income tax authority must include the reasons before such rejection…
- COMMISSIONER OF INCOME-TAX v. PALANIAPPA ENTERPRISES 2000 PTD 1877
Transferring a real estate firm's own real estate worth more than R5 100 without its registration to your individual partners is irresistible. Property income tax should be decided under Indian Income…
- COMMISSIONER OF INCOME-TAX v. BANSILAL BHAIYA 2000 PTD 1881
Decision to include total income in this company Assistive Partner in which Assisi's minor child accepts to benefit from the partnership's Assisi (minor's father) Indian Income Tax Act, 1961, section …
- COMMISSIONER OF INCOME-TAX v. T. SUNDARAM IYENGAR & SONS 2000 PTD 1893
The Indian Income Tax Act, 1961, was the expenditure on the expenditure incurred by the employer on the expenditure incurred by the owners of buildings owned by the employer and the payment of the pro…
- TRICHY DISTILLERIES AND CHEMICALS LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 1979
Depreciation Due to fluctuations in the foreign exchange rate of the original price plant and machinery purchased overseas, the relevant valuation for the relevant assessment year deserves additional …
- G. K. RAVI v. COMMISSIONER OF INCOME-TAX 2000 PTD 1990
The delay in filing returns by the minor representative is binding on the minor on filing the returns and also on filing the returns on time while the execution of the penalty on the delay in filing t…
- AMALGAMATIONS LTD. v. COMMISSIONER OF INCOMETAX 2000 PTD 2028
Special expenses pension for non-deductible Indian Income Tax Act, 1961, section 37…
- CHOLAN ROADWAYS CORPORATION LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 2047
Business expense is deducted from the Flag Day Fund and the Chief Minister's Rehabilitation Fund as part of the Indian Income Tax Act, 1961, Section 37.…
- V. RAMAKRISHANAN SONS LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 2051
Other sources of business lease business income or other sources of income, which were abolished in 1970 by the Managing Agency Business Managing Agency system. Assisi acquires foundry machinery and h…
- COMMISSIONER OF INCOME-TAX v. G: S: R. KRISHNAMURTHY 2000 PTD 2094
Reference Business Expense Accounting Accounting Calculation Overview of photographs taken on the amount paid during the relevant accounting year…
- COMMISSIONER OF INCOME-TAX v. E. A. RAJENDRAN 2000 PTD 2110
Salary deduction Life insurance corporation does not pay for additional conveyance allowance and additional conveyance allowance expenses received by development officers through a 40 percent concessi…
- COMMISSIONER OF INCOME-TAX v. VELLORE ELECTRIC CORPORATION LTD 2000 PTD 2248
Section 36 (1) (v) Compensation for Payment of Business Expenses, 1961, Section 36 Income Tax Rules, 1962, R 101…
- COMMISSIONER OF INCOME-TAX v. BISON KNITTING CO 2000 PTD 2259
Depreciation Firm If there is a change in the constitution of allowable depreciation at the written value of the firm's assets, then if the firm's machinery book value or market value depreciation con…
- V. M. SIVAPRAKASAM v. COMMISSIONER OF INCOME-TAX 2000 PTD 2305
Interest and penalties on advance tax deduction return agreements, agreeing to conceal failure to cover income and estimate advance tax, and claim interest and penalty reduction in payment of all resu…
- COMMISSIONER OF INCOME-TAX v. AYYANARAPPAN & CO. 2000 PTD 2328
The formation of a Business Business Income Balance Charge, Fine Dithisi, and restructuring of a firm's depreciation prior to its recovery cannot be confirmed under the Business Income Tax Act, 1961, …
- N. GOPALAKRISHNAN v. COMMISSIONER OF INCOME-TAX 2000 PTD 2340
Advance tax return interest, failure to file advance tax estimate, delay in filing returns, does not set a time limit for deduction or interest waiver in section 273A, which is required to file a retu…
- COMMISSIONER OF INCOME-TAX v. A. SHANMUGAM 2000 PTD 2361
Under the direction of section 144A by the ITO under the evaluation order section 2263 of the revision draft, the powers of the CIT can be revised on the Indian Income Tax Act, 1961, sections 144A and…
- COMMISSIONER OF INCOME-TACT v. B SAROJA DEVI 2000 PTD 2397
Germany conceals the income assessor, recognizing the ownership of the land and the land; Section 717171 (?) (c) cannot be applied…
- COMMISSIONER OF INCOME-TAX v. S. NATARAJAN 2000 PTD 2483
Benefit as a Concern for Business Sales Capital! More than the additional written value of the assets, the legitimate tribunal should consider whether the sale consideration can be attributed to the t…
- COMMISSIONER OF INCOME-TAX v. EGYNORE BENEFITS SOCIETY LTD 2000 PTD 2493
The business expense bonus under section 36 (1) (ii), which was paid more than the allowable amount, was customary and it was a reasonable amount that the Indian Income Tax Act, 1961, section 37…
- COMMISSIONER OF INCOME-TAX v. INDIA RADIATORS LTD 2000 PTD 2503
Business expenses Spending for business purposes School assures the Panchayat for upgrading the school Assurance by the school administration…
- COMMISSIONER OF INCOME-TAX v. SAVITHIRI SAM 2000 PTD 2511
Dividends received to shareholders receive dividends credited to the dividend company. Section 2 (22) (e) 's shareholders' debt is transferred by the wife to the wife as considered by the wife in the …
- COMMISSIONER OF INCOME-TAX v. T. P. S. H. SOKKALAL 2000 PTD 2524
Shareholders interested in the Company's Dividend Dividend Advance Company does not mean that the individual holding shares in the name and holding the Companies Act as the guardian of its minor child…
- COMMISSIONER OF INCOME-TAX v. A. VADIVEL CHETTIAR 2000 PTD 2543
Amendment applicable to the Income Tax Jurisdiction to Impose Fines 1 4 1976, amended to prohibit the IAC from being imposed on 1-4 1976, has already been referred to the IAC Before the amendment, the…
- COMMISSIONER OF INCOME-TAX v. D.L. RAMACHANDRA RAO 2000 PTD 2553
The benefit of the reference capital is to keep the capital acquired for long-term capital gains and short-term capital gains, for a period of months for months, and the building has been built on it …
- COMMISSIONER OF INCOME-TAX v. T. S. SRINIVASAN 2000 PTD 2605
Capital gains Capital Guinea counting…
- COMMISSIONER OF INCOME-TAX v. BALAJI ENTERPRISES 2000 PTD 2624
Reference Business Expenses Special expenditures, whether solely and exclusively for business purposes, are a mixed question of the Distributor of Alcohol and Wine Price Assessors and 256…
- COMMISSIONER OF INCOME-TAX v. PADMAVATHI COTTON MILLS 2000 PTD 2658
The reference to the Depreciation Investment Allowance Actual Price Subsidy Tribunal held that subsidies could not be deducted by calculating the actual cost of the assets for depreciation and investm…
- KRISHNA MERCERISERS v. COMMISSIONER OF INCOME-TAX 2000 PTD 2707
Continue the registration process before the end of the relevant accounting year…
- K. BHAGAVATHEESWARAN v. INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA 2000 PTD 2720
Report of the Chartered Accountant Professional Misconduct Council Audit, this member considered professional misconduct if he accepts more than the specified number of tax audits each year, receiving…
- COMMISSIONER OF INCOMD-TAX v. HARI MILLS (PVT.) LTD 2000 PTD 2729
Repair of capital or revenue expenditures Replacement of damaged parts of machinery The entire expenditure on the replacement of machinery was not the expenditure of the Income Tax Act, 1961, Section …
- P. RAMASAMY v. COMMISSIONER OF INCOME-TAX 2000 PTD 2731
The discretionary power of interest in the delay in tax payment cannot be construed as non-contributing to the treatment received by the assessee, which should be used appropriately because of interes…
- COMMISSIONER OF INCOME-TAX v. T. SUNDARAM IYENGAR & SONS LTD. 2000 PTD 2776
Refund Interest on Refund Company The order of valuation in additional income tax section 244 (l A) on the unallocated income of some companies means the assessment order for the purposes of section 2…
- COMMISSIONER OF INCOME-TAX v. AMALGAMATIONS LTD 2000 PTD 2796
Business Expenses Guaranteed Depreciation The commission, which is spent on qualified business income, deducts from legal expenses, civil land tax, property tax, interest, loss and depreciation, the I…
- TRADERS AND TRADERS v. COMMISSIONER OF INCOME-TAX 2000 PTD 2818
Identifying revenue from unknown sources that was earned by bargaining in a customs clearance permit, evidence-based profitability was valid in the Indian Income Tax Act, 1961…
- COMMISSIONER OF INCOME-TAX v. M. VASUDEVAN CHETTIAR 2000 PTD 2917
Condition of waiver for claim of exemption in the capital Purchase of a residential house one year or two years after the date in which the property was transferred to the sale of the property of prop…
- COMMISSIONER OF INCOME-TAX v. LAKSHMI VILAS BANK LTD. 2000 PTD 2923
Other Sources of Interest on Securities Interest on Debentures issued by other Cooperative Land Mortgage Bank as income from other sources as Securities Indian Income Act, 1961, Sections 18 and 56…
- COMMISSIONER OF INCOME-TAX v. J STEAD &CO (P) LTD. 2000 PTD 2930
Appeal to delay appeal to tribunal to appeal death sentence…
- COMMISSIONER OF INCOME-TAX v. PILOT PEN COMPANY (INDIA) LTD. 2000 PTD 2997
The concealment of Germany to impose penalties applies if the cancellation effect of section 7474 we to section 274 we (4) f 4 6 ff 1976 1976 IIIIIIIII pending proceedings before the IAC Eligible to c…
- SOUTHERN ROADWAYS LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 3043
Capital Guarantee Balance Charge Bus transport upgrades are a mandatory acquisition by the State Government for each of the Capital Gains Taxes received on the Asset Balance Charge and Overseas Indian…
- SESHASAYEE PAPER AND BOARDS LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 3132
The business expenses will be deducted in the following years after the profit is received by the income tax revenue, eliminating the amount paid under the Bonus Act for the payment of bonus dues. Ove…
- COMMISSIONER OF INCOME-TAX v. EGMORE BENEFIT SOCIETY LTD 2000 PTD 3191
Business Expense Bonus Assisi After paying five months' salary as a bonus from 1967, Assisi subsequently limited the bonus to 20% in accordance with the Bonus Act of the Assessment Year 1977 on Octobe…
- KAMXLAM RAJENDRAN v. INSPECTING ASSISTANT COMMISSIONER OF INCOME-TAX (ASSESSMENT) 2000 PTD 3260
Failure to disclose material facts necessary to review the disclosure of the costs and costs of building and contracting the contractor's bills for the construction of the property from the assets of …
- COMMISSIONER OF INCOME-TAX v. THIAGARAJAR MILLS LTD 2000 PTD 3281
The actual cost subsidy obtained from the Depreciation Investment Allowance Government is not deducted in computing the original Income Tax Act, 1961, Sections 32 and 32A.…
- S. R. P. TOOLS LTD. v. COMMISSIONER OF INCOME-TAX 2000 PTD 3320
Capital or Revenue Expenses Cooperation, contract technicians know how the general principle of determining whether an existing business exists, technical acquisitions is to know how the cooperation a…
- COMMISSIONER OF INCOME-TAX v. R. RAMANATHAN CHETTIAR 2000 PTD 3333
Income interest income was a taxable tax on interest in a foreign country, depending on the interest earned from a foreign country, the Indian Income Tax Act, 1961…
- COMMISSIONER OF INCOME-TAX v. LAKHRAJ & SONS 2000 PTD 3334
Covering fines The result of the imposition of a penalty on the basis of the increase in the income of the assessee, was dismissed as a result of the tribunal. May or may not, therefore, consider the …
- SHIV CHAND DALMIA v. COMMISSIONER OF INCOME-TAX 2000 PTD 3428
Delay in filing returns Returns Firm Partners' reviewer claims that his original source of income was filing his return on January 21, 1984, and delayed filing his return on July 30, 1985. No reasonab…
- COMMISSIONER OF INCOME-TAX v. BHAVANI MILLS LTD 2000 PTD 3440
The business expense bonus is not paid under the Bonus Bonus Act, the discounted bonus as a business expense is small under the Indian Income Tax Act, 1961, Sections 36 and 37 of the Indian Payment Bo…
- COMMISSIONER OF INCOME-TAX v. OOTY DASAPRAKASH 2000 PTD 3450
Reference Business Expenses Capital or Revenue Expenses Hotels Business Current repairs Only and only for hotel repairs and renovations, and replacing existing components of old buildings, furniture a…
- COMMISSIONER OF INCOME-TAX v. T. SUNDARAM IYENGAR & SONS (PVT.) LTD. 2000 PTD 3489
Failure to distribute a fixed amount of shares to a consolidated company of additional tax companies on disproportionate profits of companies that are not sufficiently interested in the public, Genera…
- COMMISSIONER OF INCOME-TAX v. SREE NARSIMHA TEXTILES (P.) LTD 2000 PTD 3500
Capital expenditures Textile mills Purchase of new motors in place of defective motors Replacement of motors for continuous production only, New motors were deducted as costs of the Indian Income Tax …
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