Additional Commissioner of Income Tax, Madras-I Vs Automobile Association of Southern India
.... 959-60 and 1960-61, has to be answered in favour of the assessee. 10. Even though in the above view, as far as those three years are concerned it would be unnecessary to go into the question of exemption under s. 11, still as the reference relates also to the assessment year 1969-70, where in the ...
Madras High Court
Commissioner of Income Tax Vs Madras Chamber of Commerce and Industry
.... al, as stated in paragraph 4 of the Tribunal''s order, that the assessee, which was a society registered under the Societies Registration Act, was founded for the promotion and protection of trade and commerce and that, therefore, the objects of the assessee were of general public utility within the ...
Madras High Court
Union of India Vs R.K. Raghavan alias R.K. Selvaraj and Others
.... ll Bench of this Court has held that mortgage decree is a money decree. 14. It will be useful first to take up the point as to what is contemplated u/r 16(1) of Sc. II to the Act, which is as follows : "Where a notice has been served on a defaulter u/r 2, the defaulter, or his representative ...
Madras High Court
Rangoon Metal and Refining Company Vs State of Tamil Nadu
.... n 3, 4 or 5, as the case may be, whatever be the quantum of such turnover in a year ....." 5. The liability to tax under the provision would be attracted if the assessee consumed the goods purchased in the manufacture of other goods for sale or otherwise. Therefore, the short point for considera ...
Madras High Court
Chelladurai alias V.N. Veeman Pillai and Another Vs Paramanand Jindal
.... f eviction against the tenant in respect of the building, such an application has to be filed as regards the entire property demised inclusive of the cement drying-yard. If this is the position, then the building for purposes of fixation of fair rent cannot exclude the cement drying-yard. In this vi ...
Madras High Court
Karnamalai Konar alias Karanthamalai Konar Vs B. Venkateswaran and Another
.... tion of law, the Courts below adjudicated upon the rights of parties as if the title to the properties had not vested with Government pursuant to the notification made u/s 3(b) of the Act XXVI of 1963. In the memorandum of grounds in the second appeal in ground numbers 3 and 4 the error committed by ...
Madras High Court
Union Of India Vs R. K. Raghavan Alias R. K. Selvaraj and Others
.... e a Full Bench of this Court has held that mortgage decree is a money decree. 14. It will be useful first to take up the point as to what is contemplated u/r 16(1) of Sc. II to the Act, which is as follows : Where a notice has been served on a defaulter u/r 2, the defaulter, or his representat ...
Madras High Court
Indian Bank, Branch Office at Salem Vs The Catholic Syrian Bank Ltd.
.... not individuals. The next case cited was Bapulal Premchand Vs. The Nath Bank, Ltd., . That was a case where one Menchand Amichand Gandhi opened an account in the Bank on 26th January, 1945 by paying Rs. 300 in cash to the credit of the account. Gandhi subsequently withdrew a sum of Rs. 275 in tw ...
Madras High Court
Anand Finance Pvt. Ltd. Vs Bank of Baroda, Amarjit Singh Johar and Co.
.... of the Court to be enforced by deeming it to be a decree. Whether such an order which can be enforced should be allowed to stand or varied, recourse would have to be had only to the provisions of the Companies Act and not to the technical provisions of Orders 21 or 34. There is no provision in the ...
Delhi High Court
National Textile Corpn. Ltd. Vs Malathesha Enterprises and Another
.... rdance with S. 106 of the Transfer of Property Act, a yearly or a monthly lease according to the purpose for which it is taken.........." 15. In Chimanlal Dalchand v. Maharajadhiraj of Kishangarh, AIR 1961 Raj. 17, a similar question came up for consideration. In Chimanlal Dalchand''s case, AIR 1 ...
Karnataka High Court
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