October 2002

Gift Tax Act, Sec. 2(XII), Sec. 3

Kerala H.C : Whether, on the facts and in the circumstances of the case, and also in the light of the observation of the Kerala High Court in its Full Bench decision CIT vs. P.M. Paily Pillai (1972) 86 ITR 516 (Ker)(FB) “there is no legal obligation on the part of Christian father to maintain or educate his minor children

High Court Of Kerala Commissioner Of Gift Tax vs. Mrs. Johna Austin Sections GT 2(xii), GT 3 Asst. Year 1989-90

Income Tax Case Laws

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the ‘excess’ interest taken into account with reference to the loan to the clients over and above the amount permitted under law as per the directions of the Reserve Bank of India is exigible to tax under the Interest-tax Act ?

High Court Of Madras Bank Of Madura Ltd. vs. CIT Section INT. 6 Asst. Year 1981-82 to 1986-87 R. Jayasimha

Section 45

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that a sum of Rs. 1,16,308 should be brought to tax as capital gains in the hands of the assessee, even though according to the assessee the transaction took place prior to the taxation Laws (Amendment) Act which introduces s. 45(2) of the IT Act, 1961 ?

High Court Of Madras R. Krishnaswamy vs. CIT Sections 45(1), 45(2) Asst. Year 1984-85 R. Jayasimha Babu & K. Raviraja

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