Commissioner of Income Tax, Tamil Nadu-I Vs Vayithri Plantations Ltd.
.... nce with the pooling agreement though he received a share of the profits, presumably under the arrangement with the pool. The assessee claimed depreciation under s. 10(2)(vi) and the question was whether the assessee had "used" the machinery during the relevant year. The contention urged on behalf o ...
Madras High Court
Commissioner of Income Tax, Tamil Nadu Vs Tube Investments of India Ltd.
.... ver, contended that Mr. Tracy and other persons, in respect of whom payments to the superannuation fund were made, were not the assessee''s employees, that they were persons whose services were merely lent to the assessee under the collaboration agreement which was approved by the Govt. of India and ...
Madras High Court
Additional Commissioner of Income Tax, Madras-I Vs P.V.S.K. Palaniappa Nadar and Sons
.... ussion on the above lines, the Tribunal pointed out as follows: "In any event, therefore, there is no mistake apparent from the record which results in the irresistible conclusion that the rate of depreciation allowable on the machinery used by the assessee was only 7% and no other. In the prese ...
Madras High Court
Commissioner of Income Tax, Tamil Nadu-IV Vs Arumugham Chettiar
.... the several years. The ITO himself has, in the course of the assessment order, observed about the inevitable nature of this expenditure in this trade. The Tribunal also has apparently drawn on the treatment of the claim made in similar cases. It was in that context that the Tribunal estimated 15% of ...
Madras High Court
Commissioner of Income Tax, Tamil Nadu-V Vs Dhandayuthapani Foundry (Private) Ltd.
.... lso uses the identical expression "agricultural implements". The first two questions are accordingly answered in the affirmative and in favour of the assessee. 4. The third question arises on the following facts an it relates to the assessment year 1970-71. The assessee offered to subscribe for G ...
Madras High Court
Mahi Traders Vs State of Tamil Nadu
.... ared goods at the rate and only at the point specified against each in the Second Schedule on the turnover in such goods in each year, whatever be the quantum of turnover in that year." 8. The Second Schedule to the Act deals with the rate and point at which the turnover of declared goods shall b ...
Madras High Court
Commissioner of Income Tax Vs Tube Investments of India Ltd.
.... yments to the superannuation fund were made, were not the assessee''s employees, that they were persons whose services were merely lent to the assessee under the collaboration agreement which was approved by the Govt. of India and that in such a case, there was absolutely no scope for the applicatio ...
Madras High Court
Kamal Kishor Singh and Another Vs The State of U.P.
.... -1975. 13. On 4-6-1975 the judicial Magistrate Mainpuri started proceedings against Mahtab Singh for the recovery of fine. Objection was filed by Mahtab Singh which was dismissed by the Judicial Magistrate on 2-5-1977. Mahtab Singh filed a revision against the aforesaid order which was allowed by ...
Allahabad High Court
Ram Kumar Dixit Vs Deputy Director of Education and Another
.... estions before the Deputy Director of. Education and the statement to the contrary contained in the appellate order si incorrect. The Petitioner is, therefore entitled to raise the question of denial before this Court. 5. Section 16-G of the Intermediate Education Act lays down that teachers empl ...
Allahabad High Court
Smt. Bishni Devi Vs Bahadur Singh and Others
.... older in possession of the land in suit, yet the relief for permanent injunction has been refused to her. So long as the record stood, the plaintiff must be deemed to be the tenure holder and the lower appellate court could not have proceeded to hold that defendant-respondent No. 1 was in law entitl ...
Allahabad High Court
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