Madras H.C : Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in confirming the assessment of Rs.58,60,105/- as income of the appellant, invoking Section 41(1) of the Income Tax Act?

High Court Of Madras West Asia Exports & Imports (P) Ltd. vs. Assistant Commissioner Of Income Tax Section 23, 41, 41(1), 260A Asst. Year 2003-04 Dr. Vineet Kothari & C.V.Karthikeyan, JJ. Tax Case Appeal No.302 of 2008 11th March, 2019 Counsel Appeared: M.P. Senthil Kumar for the Petitioner.: M.Swaminathan, Senior Standing Counsel for the Respondent. DR. …

Madras H.C : Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law in not appreciating that the market value of the library materials that were available as on 01.04.1981 has to be estimated and thereafter indexation as provided u/s. 48 had to be allowed on such market value, while computing the capital gains on sale of library containing antique materials ?

High Court Of Madras Vallikannu Nagarajan And Sivagami Roja Muthiah vs. The DCIT Section 48 Asst. Year 1995-96 to 1999-2000 Dr. Vineeth Kothari & C.V. Karthikeyan, JJ. T.C. Nos.735 to 737 of 2009 7th March, 2019 Counsel Appeared: M.P. Senthil Kumar for the Petitioner.: M. Swaminathan, Standing Counsel, Premalatha, Jr. Standing. Counsel for the Respondent. DR. …

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding the amount received towards Capital Subsidy from M/s. Royal Sun and Alliance Pic, for infusion of additional capital by the appellant in the joint venture company as per the terms of Letter of Intent, dated 05.04.2000 is revenue receipt chargeable to tax?

High Court Of Madras Sundaram Finance Limited vs. Assistant Commissioner Of Income Tax Section 41(1)(b) Asst. Year 2002-2003 Dr. Vineet Kothari & C. V. Karthikeyan, JJ. Tax Case Appeal No. 159 of 2009 6th March, 2019 Counsel Appeared: R. Vijayaraghavan for the Appellant.: T. Ravikumar for the Respondent DR. VINEET KOTHARI, J. 1. This Tax Case …

Madras H.C : The Internal Rate Return (IRR) method is the appropriate method of income recognition in hire purchase transaction as against the Eguated Sum (ESM) method regularly followed by the Appellant

High Court Of Madras Sundaram Finance Limited vs. Assistant Commissioner Of Income Tax-1 Dr. Vineet Kothari & C. V. Karthikeyan, JJ. Tax Case Appeal No. 158 of 2009 5th March, 2019 Counsel Appeared: R. Vijayaraghavan for the Appellant.: T.R. Ravikumar for the Respondent DR. VINEET KOTHARI, J. 1. The present Appeal was admitted by the Co-ordinate …
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