Pandiyan Roadways Corporation Ltd. and V.M. Jayaraman Vs R.S.R. Transports (P) Ltd. and Others
.... made. But that does not mean that even without the production of the same or the attention of the Tribunal being specifically drawn to it, it could be stated that there was failure on the part of the Tribunal to refer to it and thereby it has failed to exercise its jurisdiction. If the revision pet ...
Madras High Court
Commissioner of Income Tax Vs Rajalakshmi Mills Ltd.
.... ayable by the assessee on the amount by which the advance tax so paid falls short of the assessed tax. Sub-section (2) covers cases where tax is paid u/s 140A, namely, under " Self assessment ". Sub-section (3) provides that where as a result of an order u/s 154 or Section 155 or Section 250 or Sect ...
Madras High Court
Commissioner of Income Tax, Tamil Nadu-V Vs Universal Radiators P. Ltd.
.... ration and distribution of electricity." 11. It is clear from the passage given above that the term "attributable to" is wider that the term "derived from". We have thus to find out whether the profit is ascribable to the running of the priority industry. There is nothing in the provision which r ...
Madras High Court
Sundaramoorthy and Another Vs Shanmugha Nadar and Others
.... d Will dated 13-5-1948, he having been born subsequent to the death of the testatrix, and this case, it was not a gift to a class of persons but to the persons who have been mentioned in the Will and who were alive on the date of the death of the testatrix. In this view the concurrent findings of th ...
Madras High Court
Commissioner of Income Tax Vs Rajalakshmi Mills Ltd.
.... ction (2) covers cases where tax is paid u/s 140A, namely, under "Self assessment". Sub-section (3) provides that where as a result of an order u/s 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 264, the amount on which interest was payable u/s 215 was redu ...
Madras High Court
Commissioner of Income Tax, Tamil Nadu-IV Vs Mother India Fire and General Insurance Co. Ltd.
.... he amount deposited did not represent an investment. We have, therefore, to find out whether the deposit in the present case would fall within the category of "investments" contemplated by r. 5(b) of the First Schedule to the I.T. Act, 1961. The "investment" has been defined in r. 7(1)(ii) of the ...
Madras High Court
Tikam Chand and Others Vs State
.... ay. Pratham drisht mein hi abhiyuktgan Tikamchand, Bhagwandas, Nannumal, Motumal aur Thakurdas Putragan Dev-mal kay virudh apradh Dhara 3/7 E. C. Act ka banta hai. Abhiyuktganon kay virudh abhiyog chalayay janay ki swikriti pradan ki jati hai. Sd.... (V.N. Channa Zila Magistrate, Agra 10/5. ...
Allahabad High Court
Baikunth Nath Mehrotra Vs III Additional District Judge and Others
.... ion of the Petitioner on the ground that it is barred by rule 18. The Petitioner appealed without success. The learned District Judge hearing the appeal has agreed with the Prescribed Authority that the application of the Petitioner was clearly barred by rule 18. The learned District Judge, however, ...
Allahabad High Court
Sri Chand Vs Smt. Ramrati Devi and Another
.... is document found place on the record after the death of Debi Prasad. 11. The courts below have rejected the aforesaid document Ex. 1 as not a genuine document which could be said to have been executed by Debi Prasad. For arriving at this conclusion, the courts below have referred to various surr ...
Allahabad High Court
Bibbo Vs Sheikh Barik Ali
.... reads as under: Section 114: "The Court may presume the existence of any fact which it thinks likely to have happened, regard being had to the common course of natural events, human conduct and public and private business, in their relation to the facts of the particular case." Illustrations. ...
Allahabad High Court
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