Commissioner of Customs No. 1 Vs Frontier Aban Drilling (India) Ltd.
.... to the effect that such sub-contractor is a bona fide sub-contractor of the contractor and an undertaking from such contractor binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with by such sub-contractor. After perf ...
Madras High Court
Arumugam P. Vs Management of Viralimalai Co-operative Land Development Bank Limited and Another
.... as allowed only on the technical ground since the occurrence has not happened in a public place. 5. Mr. L.N. Praghasham, learned counsel appearing for the appellant has submitted that the non-payment or subsistence allowance has prevented the appellant from representing his case properly before t ...
Madras High Court
Commissioner of Income Tax Vs V. Ramakrishna and Sons Ltd.
.... circumstances, the assessee was constrained to write off the money advanced in favour of the subsidiary company as irrecoverable amounting to bad debts. 11. The above said facts would clearly show that the transaction of the assessee being the financing company with the subsidiary company is genu ...
Madras High Court
State of Tamil Nadu Vs Sri Rajalakshmi Industries
.... assessee never handled the goods and the assessee''s principals raised bills and paid the local taxes under the Central Sales Tax Act, wherever applicable. The documents unearthed at the time of the inspection of Tvl. V.P. Palanichamy Nadar & Co., premises, i.e., the demand draft and the order f ...
Madras High Court
Coimbatore Cosmopolitan Club Vs Assistant Commissioner of Income Tax
.... at the concept of mutuality will not be applicable in respect of interest on investment and miscellaneous income received from non-members amounting to Rs. 2,91,490 and assessed the same to tax. Aggrieved by the assessment order, the appellant filed an appeal before the CIT(A) claiming that the inte ...
Madras High Court
The Commissioner of Income Tax-I Vs Shiva Texyarn Limited
.... t has resulted in loss of revenue, or where two views are possible and the Income Tax Officer has taken one view with which the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the interests of the revenue, unless the view taken by the Income Tax Officer is unsu ...
Madras High Court
Smt. Phoolvati Dharambir Aggarwal (Died) and Others Vs The Collector of Madras and Bharat Petroleum Corporation Limited <BR>The Collector
.... ave enhanced the market value at Rs. 4,00,000/- per ground. 13. In his further submission it was urged that the lower court failed to consider the special adaptability of the land for the reason that the acquired land has been covered by master plan for using the land for Commercial and Industria ...
Madras High Court
Commissioner of Income Tax Vs Shriram Engineering Construction Co. Ltd.
.... that for the assessment year 2000-01, it was seen that the Assessee have filed return of income on 30-11-2000 admitting nil income, that the assessment was subsequently completed u/s 143(3) of the Act assessing the income for the year at Rs. 1,21,82,188, that while completing the assessment, the as ...
Madras High Court
Venkateswara Oil Traders Vs The State of Tamil Nadu
.... the above quantity of oil roughly at Rs. 4,21,200/-. It is further accepted before the inspecting authorities that it did not bring the purchase or sale of the above oil into account. The assessee has itself admitted before the authorities about this suppression of quantity of oil in the bills and a ...
Madras High Court
Commissioner of Income Tax Vs Lakshmi Vilas Bank
.... b-section (1), if any mistake apparent from the records is brought to the notice of the Tribunal, is based on the fundamental principle that no party appearing before the Tribunal, be it an assessee or the Department, should suffer on account of any mistake committed by the Tribunal. This fundamenta ...
Madras High Court
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