Month: June 2006

Madras H.C : The petitioner is accused No. 12 in the said complaint. PWs 1 to 69 were examined on behalf of the complainant and exhibits P1 to P26 were marked

High Court Of Madras Hema Mohnot vs. State By Chief Commissioner Of Income Tax (Administration) Sections Cr.PC 245, 277 S. Ashok Kumar, J. Criminal Revn. Case No. 1350 of 2003 30th June, 2006 Counsel Appeared V. Padmanabhan, for the Petitioner : K. Ramasamy, for the Respondent JUDGMENT S. Ashok Kumar, J. : This criminal revision case …

Kerala H.C : Whether, on the facts and in the circumstances of the case, the capital gains had to be assessed in the hands of the assessee-firm or in the hands of (partner) Asokan ?

High Court Of Kerala CIT vs. C.C. Transport & Co. Sections 2(47), 45 Asst. Year 1983-84 K.S. Radhakrishnan & V. Ramkumar, JJ. IT Appeal No. 59 of 2001 29th June, 2006 Counsel Appeared P.K.R. Menon & George K. George, for the Revenue : T.G. Rajendran, for the Assessee JUDGMENT V. Ramkumar, J. : In this appeal …

Kerala H.C : As per G.S. 21 register of this shop, it is seen that nobody has given any gold to this institution for making after 1st Nov., 1991. Is this correct ?

High Court Of Kerala CIT vs. Smt. Jayalakshmi Devarajan Section 69A K.S. Radhakrishnan & V. Ramkumar, JJ. IT Appeal No. 163 of 2000 27th June, 2006 Counsel Appeared : P.K.R. Menon for George K. George, for the Appellant : K. Anand & Smt. Latha Krishnan, for the Respondent JUDGMENT K.S. radhakrishnan, J. : This appeal has …

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that s. 158BC r/w s. 158BD of the IT Act, 1961 had no application to the facts of the case ?

High Court Of Kerala CIT vs. Don Bosco Card Centre Sections 158B(a), 158BC, 158BD Asst. Year Block period 1st April, 1985 to 4th Jan., 1996 K.S. Radhakrishnan & V. Ramkumar, JJ. IT Ref. No. 31 of 2000 27th June, 2006 Counsel Appeared P.K.R. Menon & George K. George, for the Applicant : C. Kochunny Nair, for …

Kerala H.C : Registration of the firm was originally granted under s. 185(1) on 29th Feb., 1972 on the basis of an application for registration in Form No. 11A

High Court Of Kerala Paul Mathew & Co. vs. CIT & Anr. Section 186(1) Asst. Years 1971-72, 1972-73, 1973-74, 1974-75, 1975-76, 1976-77 K.S. Radhakrishnan & V. Ramkumar, JJ. Writ Appeal No. 318 of 2005 27th June, 2006 Counsel Appeared P. Balakrishnan, for the Appellant : P.K.R. Menon & George K. George, for the Respondents JUDGMENT K.S. …

Madras H.C : Whether on the facts and circumstances of the case, the Tribunal was justified in holding that the payments made to the partners of a sum of Rs. 1,30,000 by the assessee firm were not to be disallowed under s. 40(b) of the IT Act, 1961 ?

High Court Of Madras CIT vs. Rajam Ramaswamy & Sons Section 40(b) Asst. Year 1989-90 P.D. Dinakaran & P.P.S. Janarthana Raja, JJ. Tax Case (Appeal) No. 265 of 2001 27th June, 2006 Counsel Appeared : Ms. Pushya Sitaraman, for the Appellant JUDGMENT P.D. DINAKARAN, J. : The above tax case appeal is directed against the order …

Madras H.C : the assessee society was entitled to exemption under s. 11 of the IT Act merely on the ground that the registration under s. 12AA

High Court Of Madras CIT vs. Sengunthar Thirumana Mandapam Sections 11, 12AA Assessment years 1994-95, 1995-96, 1996-97, 1997-98, 1998-99 P.D. Dinakaran & P.P.S. Janarthana Raja, JJ. Tax Case No. 1096 to 1100 of 2006 26th June, 2006 Counsel Appeared : N. Murali Kumaran, for the Appellant JUDGMENT P.D. DINAKARAN, J. : As against the order of …

Gauhati H.C : The petitioner was the income-tax assessee under the Act and for the asst. yr. 1987-88 the petitioner was required to file its return on or before 31st July, 1987, under s. 139 of the Act

High Court Of Gauhati Assam Tribune vs. DCIT Sections 271(1)(a), 273B Asst. Year 1987-88 P.G. Agarwal & T. Nandakumar Singh, JJ. IT Appeal No. 2 of 2003 26th June, 2006 Counsel Appeared Dr. A.K. Saraf with S. Chetia, D. Baruah, S. Agarwalla & K. Jain, for the Assessee : U. Bhuyan, for the Revenue JUDGMENT P.G. …
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