Madras High Court India — Judgments of 2002
42 reported judgments of the Madras High Court India from 2002.
- COMMISSIONER OF INCOME-TAX v. S. SANKARAN 2002 PTD 831
Covering fines will not be guaranteed to cover only income except in the case of income assessment, under section 2 (1) (C) of the Indian Income Tax Act, 616161, section 717171 (1) (C). Can't be fined…
- COMMISSIONER OF INCOME-TAX v. MATHURANTAKAM COOPERATIVE SUGAR MILLS LTD. 2002 PTD 833
Denial of business expenses 1961, section 37 (4)…
- COMMISSIONER OF INCOME TAX v. D. RAMASAMY REDDIAR (DECEASED) 2002 PTD 1038
Implementation of jurisdiction to impose penalties for imposition of penalties Procedure for imposing fines 313 1976 The effect of deleting section (2) of section 274 shall be effective from 1-4 1976 …
- COMMISSIONER OF INCOME TAX v. P.A.C. RAMASAMY RAJA EDUCATION CHARITY TRUST 2002 PTD 1044
Reference Charity Goals Knowing that the income of the trust was accrued and that the balance was applied for charitable purposes, the Tribunal was justified in granting the charitable trust exemption…
- COMMISSIONER OF INCOME-TAX v. SOUTHERN SHIPPING CO. (P.) LTD 2002 PTD 1072
Proceeds from the Income Taxes, which provides for the payment of interest during the search operations Proof from the MK Account books that such interest was given to the assessee in the interest est…
- COMMISSIONER OF INCOME-TAX v. NAGI REDDI CHARITIES 2002 PTD 1220
The charitable purpose of the waiver is directed to exclusively hold the amount received by the trust prior to such assignment subject to arrangements for distribution by donors in the films assigned …
- COMMISSIONER OF INCOME-TAX v. RAJAPALAYAM MILLS LTD. 2002 PTD 1239
The actual cost of depreciation is not liable to be less than the actual value of the assets for the estimation of subsidy Indian Income Tax Act, 1961, Section 32.…
- M. S. P. SENTHIL KUMAR v. COMMISSIONER OF INCOME-TAX 2002 PTD 1248
Reopening the assessment under section 147 (b) of retaining the Income Tax Officer's Review Tribunal unless the appeal of the Remand Final Tribunal Reminder Order appeal is challenged by appropriate a…
- Smt. GOWRI RAJES v. COMMISSIONER OF INCOME-TAX 2002 PTD 1252
The Appellate Tribunal's appeal of the question is derived from the Tribunal's first order that it could not incite the jurisdiction of the ITO to reopen it under section 147 (b) and instruct the Asse…
- COMMISSIONER OF INCOME-TAX v. SIMCO METERS LIMITED. 2002 PTD 1258
B), 254 and 263 appeal of investment allowance for appellate tribunal preparation of electric meters…
- BALASUBRAMANIA FOUNDRY v. COMMISSIONER OF INCOME-TAX 2002 PTD 1267
Business expense prices set out in section 40A (7) must be met in order to claim deduction from the Indian Income Tax Act, 1961, section 40A…
- COMMISSIONER OF INCOME-TAX v. SOUNDARYA NURSERY 2002 PTD 1270
Agricultural income Income from nursery Proceeds from the sale of plants in pots Seed income from seed sales Agricultural income, Indian Income Tax Act, 1961, Section 2 (1)…
- COMMISSIONER OF INCOME-TAX v. S. G. SAMBANDAM & CO. 2002 PTD 1274
Risk of Assessment of Section 172 Assessment of Non-Resident Occupational Shipping Business Representatives Difference between Mastership Agent and Non-Resident Principal Agent 1 197 Impact of Section…
- COMMISSIONER OF INCOME-TAX v. SESHASAYEE INDUSTRIES LTD. 2002 PTD 1295
Business Expenses Sailing Expenses Excerpt Director Company Section 40A (5) (B) Indian Income Tax Act, 1961, SS10 (6) (VIA), 40 (C) 8C40A (5) (B),…
- COMMISSIONER OF INCOME-TAX v. MATRISEVA TRUST 2002 PTD 1308
Charitable Purposes Charity Trust Exemption Donation is exempt from section 11 of the Indian Income Tax Act, 1961, on the application of income for charitable purposes provided by a trust examining an…
- KALI AERATED WATER WORKS v. COMMISSIONER OF INCOME-TAX 2002 PTD 1319
The increase in capital should be calculated as the cost of acquiring the new firm's account of the Indian Income Tax Act, 1961, Sections 45, 48, 49 and 50.…
- COMMISSIONER OF INCOME-TAX v. SIVAM & CO. 2002 PTD 1332
Depression Special Depression Borwell Riggs and compressors mounted on a lorry and used to drill bore wells, not entitled to 30 percent special depreciation on the Indian Income Tax Act, 1961, section…
- COMMISSIONER, OF INCOME-TAX v. KARUR VYSYA BANK LTD. 2002 PTD 1366
The reference question is decided by the three High Courts which cannot be appealed to the Supreme Court in all three cases. The Indian Income Tax Act, 1961, Section 256.…
- COMMISSIONER OF INCOME-TAX v. SOUTH INDIA EXPORTS CO. LTD. 2002 PTD 1369
Capital or Revenue Expenses for the acquisition of technical know-how how no assets were obtained through payment for better production of Essex products Expenditure incurred for the entire business p…
- P. BHAVANI SHANKAR v. COMMISSIONER OF INCOME-TAX 2002 PTD 1371
Employer company pay Organic Circular states that the interest subsidy paid to employees or to LEC / HDFC on a house building loan constitutes a circular, LIC / HDF C-Tax is a subsidy of interest paid…
- COMMISSIONER OF INCOME-TAX ` v. K. RAFFIUDDIN 2002 PTD 1379
Calculation of capital gains due to increase in capital…
- DEPUTY COMMISSIONER OF INCOME-TAX v. VELLORE COOPERATIVE SUGAR MILLS LTD. 2002 PTD 1387
Important questions related to law appealing to the High Court…
- COMMISSIONER OF INCOME-TAX v. Smt. S. VIJAYALAKSHMI 2002 PTD 1394
Appeal to the Tribunal's Appellate Tribunal's powers to consider the SC's claim before the Tribunal does not relieve the Tribunal in the Indian Income Tax Act, 1961, Section 254, in the absence of spe…
- COMMISSIONER OF INCOME--TAX v. ASSEMBLY ROOMS 2002 PTD 1396
Re-evaluation information that escaped the assessment of income Audit report will be equal to 1 TO's audit report information to correct the provision of law Audit report will not be related to law in…
- EMCETE & SONS (PVT.) LTD. v. COMMISSIONER OF INCOME-TAX 2002 PTD 1403
Appeal for revision appeal errors Appeal against the amount of CIT's powers under section 264 of sections 40A (8) and 58 (2) is rejected because the SC is a miscellaneous finance company and the secti…
- COMMISSIONER OF INCOME--TAX v. SAIRAM 2002 PTD 1411
Business Adventure General Principles Generally, by a land purchase firm in Madhya Pradesh, who used to do textile business in Madras and the land is sold after one year, the nature of commercial prof…
- TAMIL NADU SMALL INDUSTRIES DEVELOPMENT CORPORATION LTD. v. COMMISSIONER OF INCOME-TAX 2002 PTD 1421
Business expenditure is the responsibility of property-derived land from the government that estimates land value.…
- COMMISSIONER OF INCOME-TAX v. METTUR CHEMICAL AND INDUSTRIAL CORPORATION 2002 PTD 1432
Re-evaluation information that escaped the assessment of revenue does not constitute audit party opinion information, which the Company's Managing Director did not owe to the Commission to indicate th…
- VENKATA NAICKEN TRUST v. INCOME-TAX OFFICER 2002 PTD 1434
Proof of service of assessment penalty notice service notice…
- LUCAS TVS LTD. v. COMMISSIONER OF INCOME-TAX 2002 PTD 1438
Risk of deduction in weight of export market development allowance Interest on packing credit, inspector agency fees paid in India and expenditure on acquisition of original certificate in India India…
- THANTHI TRUST v. COMMISSIONER OF INCOME-TAX 2002 PTD 1617
Limiting the Re-evaluation Limit 1 to 5 153 The Evaluation of the Assessment Impact includes the period of review of the assessment in 5 153, during which the proceedings withheld by the court were st…
- COVELONG BEACH HOTEL (INDIA) LTD. v. COMMISSIONER OF INCOME-TAX 2002 PTD 1659
Depreciation Applicability of Extra Depression Act according to the condition that the reviewer should obtain approval from the Central Government under section 33 if section 33 was not revoked from 1…
- COMMISSIONER OF INCOME-TAX v. SHIGERU BABA 2002 PTD 1686
Exemption Foreign Technician Exemption for daily expenses of foreign technicians is exempt under Section 10 (14) of the Indian Income Tax Act, 1961, Section 10.…
- COMMISSIONER OF INCOME-TAX v. NEW HORIZON SUGAR MILLS (P.) LTD. 2002 PTD 1692
Additional shift allowance of sugar can be claimed with respect to wheat storage tank Indian Income Tax Act, 1961, Section 32 Indian Income Tax Rules, 1962, Apex I, Part I.…
- METTUR CHEMICAL AND INDUSTRIAL CORPORATION LTD. v. COMMISSIONER OF INCOME-TAX 2002 PTD 1708
Sailings relating to the expense commission paid to the Business Expense Managing Director should also be kept in view of the allowable expenditure limit under Section 40 (c) Indian Income Tax Act, 19…
- COMMISSIONER OF INCOME-TAX v. S. ANTONY 2002 PTD 1718
Failure to submit a return for delayed filing of interest in the Return Advance Tax Assessment Interest means that for the first time interest under section 147 of the regular assessment section 147 (…
- COMMISSIONER OF INCOME-TAX v. TIRUPUR KARUR TRANSPORTS (P.) LTD., 2002 PTD 1727
The Income Tax Act 1961, Section 263 of the Indian Income Tax Act, 1961, may be amended to amend the CIT assessment under section 144B on the direction of the IAC Assessment Order.…
- TIAM HOUSE SERVICE LTD. v. CENTRAL BOARD OF DIRECT TAXES 2002 PTD 1729
Section 119 (2) (b) of the Central Board of Revenue Refund Power of the BCTD Scope is not allowed to apply for a refund after a specified period.…
- COMMISSIONER OF INCOME-TAX v. SESHASAYEE PAPER & BOARDS LTD. 2002 PTD 1736
Power to modify CIT options is very broad CIT may direct fresh assessment CIT does not need to record final results on conflict detection ITO did not consider certain aspects while testing. Investigat…
- COMMISSIONER OF INCOME TAX v. N. SATHYANATHAN & SONS (P.) LTD. 2002 PTD 1780
Deprecated Hotel Building Even if the plant's hotel building is specially designed, the building cannot be excluded from the category of building The hotel building plant is not a plant Not entitled t…
- THANTHI TRUST v. ASSISTANT COMMISSIONER OF INCOME TAX 2002 PTD 1788
Re-evaluation Notice Document Not correct for preparation of such documents prepared at the time of actual assessment is Income Tax Act, 1961, Section 148…
- COMMISSIONER OF INCOME-TAX v. JOHN PETER 2002 PTD 2065
The option to choose the previous year last year can use the option of the person taking the salary, there should be a concrete reason for choosing the previous year as compared to the financial year …
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