Madras High Court

Gift Tax Act, Section 6

Madras H.C : Whether, on the facts and in the circumstances of the case, it has been rightly held that the shares of M/s T.V. Sundaram Iyengar & Sons and Sundaram Industries should be valued for gift-tax assessment for the asst. yr. 1972-73 at Rs. 151.11 and Rs. 124.62 per share and not at Rs. 158.60 and Rs. 134.82 per share, respectively ?

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High Court Of Madras Commissioner Of Gift Tax vs. K. Ramesh Section GT 6 Asst. Year 1972-73 Balasubrahmanyan & Padmanabhan, […]

Sec. 271(1)(c ), Section 271

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in cancelling the penalty imposed under the provisions of s. 271(1)(c) for the asst. yr. 1961-62, when the quantum assessment on the basis of which the penalty came to be imposed by the Department has been set aside by the Tribunal for being done de novo by the ITO in accordance with law ?

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High Court Of Madras CIT vs. Hind Mercantile Corporation Section 271(1)(c) Asst. Year 1961-62 Sethuraman & Balasubrahmanyan, JJ. Tax Case

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