Madras H.C : This decision is not related to direct taxes, hence not given.
High Court Of Madras Dr. V. Shanmughavel vs. Commissioner Of Central Excise V.S. Sirpurkar & A. Kulasekaran, JJ. W.P. Nos. […]
Income Tax Case Laws
April 2001
Income Tax Case Laws
Madras H.C : The petitioners pray for a writ of declaration or any other appropriate writ or order in the nature of writ by declaring the provisions contained in s. 65(3) and s. 67(k) of the Finance Act, 1994 (‘the Act’) as amended in the year 1996 and r. 2(d)(viii) of Service Tax Rules as amended as unconstitutional and void
High Court Of Madras Airlines Agents Association vs. Union Of India Sections 1994FA 65(3), 1994FA 66, 1994FA 67(k), 1994FA 94,
Section 65, Section 66, Section 67
Madras H.C : This judgment will govern the above writ petitions, which are filed under Art. 226 of the Constitution of India.
High Court Of Madras Indian Institute Of Architects vs. Union Of India Sections 1994FA 65(48), 1994FA 66, 1994FA 67(o), 1994FA
Section 65
Madras H.C : This judgment will govern the above writ petitions, which are filed under Art. 226 of the Constitution of India.
High Court Of Madras Indian Institute Of Architects vs. Union Of India Sections 1994FA 65(48), 1994FA 66, 1994FA 67(o), 1994FA
Income Tax Case Laws
Madras H.C : This judgment shall dispose of W.P. Nos. 1617 of 1998, etc., since all the writ petitions involve a commonquestion regarding the “constitutional validity” of the “service tax” levied on the “taxable service” provided to a client by a “mandap-keeper” in relation to the use of a “mandap” for social, official or business functions and also the other allied services.
High Court Of Madras Tamil Nadu Kalyana Mandapam Owners’ Association vs. Union Of India & Ors. Sections 1994FA 65(10), 1994FA
Sec. 43(3), Section 32, Section 32A, Section 43
Madras H.C : The cases which should have been filed are only three, as the questions referred are only for the three assessment years, viz., 1984-85, 1985-86 and 1986-87, as the Tribunal has rejected the prayer for reference of the questions for the years 1982-83 and 1983-84.
High Court Of Madras CIT vs. Shyam Enterprises (P) Ltd. Sections 32, 32A, 43(3) Asst. Year 1984-85, 1985-86, 1986-87 R.
Section 226
Madhya Pradesh H.C : He submitted that on account of this omission on the important aspect the judgment which has been pronounced by the learned single Judge will have to be treated as incorrect and illegal. He submitted that it be set aside by passing appropriate judgment and order
High Court Of Madhya Pradesh : Indore Bench New Amir Iron Works & Anr. vs. Union Of India & Ors.
Section 220
Calcutta H.C : This writ petition is directed against order dt. 31st Dec., 1993, and order dt. 11th Aug., 1978, 31st Oct., 1979, 19th Dec., 1989, and the proceedings for charging interest under s. 220
High Court Of Calcutta Apeejay Industries Ltd. vs. CIT & Ors. Sections 220(2), 220(2A) Asst. Year 1973-74, 1974-75 Kalyan Jyoti
Sec. 64(1)(vi)
Madras H.C : In respect of the same assessee, for asst. yrs. 1976-77 and 1978-79, a question similar to the one now referred was considered by this Court in Taxcase.
High Court Of Madras B. Palaniswami vs. CIT Section 64(1)(vi) Asst. Year 1979-80 R. Jayasimha Babu & K. Gnanaprakasam, JJ.
Sec. 43(1), Section 4
Madras H.C : the subsidy received by the assessee should not be deducted from the cost of the machinery for the purpose of depreciation and investment allowance
High Court Of Madras CIT vs. National Co-Operative Sugar Mills Ltd. Sections 4, 43(1) Asst. Year 1974-75, 1976-77, 1979-80, 1980-81,
