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Judgment Search Results Home > Cases Phrase: income tax act Court: chennai Year: 1985 Page 7 of about 73 results (0.064 seconds)

Mar 20 1985 (HC)

Sree Murugan Financing Corporation Chit Promoters and Financiers and o ...

Court : Chennai

Decided on : Mar-20-1985

Reported in : (1987)1MLJ204

..... or proximation to justify the demand has to be proved by state. in this perspective, even on taking into account totality of income and expenditure for all services rendered under the act, it transpires that after the increased fee was imposed in 1980-81, in spite of the deficit which was experienced in the ..... : [1965]2scr477 , three of the five learned judges of the supreme court held that what was levied as licence fee under calcutta municipal act was only a tax. learned counsel for the petitioners relied upon it to contend that unless the state is able to justify that the levy is for services rendered ..... chosen to rely upon it so as to augment the general revenues of the state, and hence it is not a fee but a tax, which is not authorised under the act.4. on behalf of the respondents, in the counter-affidavit filed in w.p. nos. 10552 of 1981 and 1333 of 1982, ..... co-relation between the fees collected and the services extended, it loses the characteristics of fee.(6) whether the demand made is a fee or a tax is always a question of fact to be determined in the circumstances of each case.(7) in extending services to a specified class', if indirectly other ..... state of orissa : [1961]2scr537 , four out of five learned judges of the supreme court have laid down the following essential features between a tax and fee.(1) tax and fee are compulsory extractions of money by public authorities and there is no generic difference between them.(2) a fee levied is essentially for services rendered .....

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Apr 26 1985 (HC)

K. Sushila Vs. the Tahsildar and ors.

Court : Chennai

Decided on : Apr-26-1985

Reported in : (1985)2MLJ412

..... the time with respect to which the legislation was made are legitimate topic for consideration in ascertaining the object and scope of the exemption from the income-tax conferred on agricultural is a matter of ordinary experience, at least in this part of the country, that mango, coconut, palmyra, orange, jack arecanut, ..... /81, the petitioner seeks exemption for the lands in question under the provisions of the tamil nadu urban land tax act. i therefore proceed to deal with the petitioner's contention in writ petition no. 9179/81 in the first instance before dealing with the case of ..... of a writ of certiorarified mandamus to quash the order of the third respondent dated 8th may, 1978 refusing to grant exemption under the urban land tax act and to direct the third respondent to grant the exemption in respect of the petitioner's land referred to above.4. in writ petition no. 9179 ..... . writ petition no. 4946/78 has been filed for the issue of a writ of declaration declaring that the provisions of the tamil nadu urban land tax act, 1966 are void and unenforceable in respect of the petitioner's land comprised in door no. 51, ward 27, survey no. 1330/1.3. writ ..... 288, revenue department, dated 13th february, 1976, the government in exercise of the powers under section 27(1) of the urban land tax act, 1966, has granted exemption in respect of urban lands which are registered as house sites and which are under cultivation with wet or dry crops for .....

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Jul 16 1985 (HC)

Standard Electric Appliances Vs. the Superintendent of Central Excise ...

Court : Chennai

Decided on : Jul-16-1985

Reported in : 1986(7)LC278(Madras)

..... veil could be lifted where the companies shared the relation of a holding company and a subsidiary company and to juggi lal kanlapat v. commissioner of income tax u.p. : [1969]73itr702(sc) where this court held that the veil of corporate entity could be lifted to pay regard to the economic ..... service during the warranty period, this by itself would not make him a 'related person' within the meaning of section 4 of the central excise act.14. we have cited the authorities to indicate that even when the legislature wanted by the amendment sales to related persons to be considered differently, ..... . here again, regard must be had to the explanation which provides that the expression 'holding company and subsidiary' have the same meanings as in the companies act, 1956. reference in this connection may be made to tata engineering and locomotive co. ltd. v. state of bihar and ors. : [1964]6scr885 where ..... a relative of the assessee. it will be noticed that the explanation provided that the expression 'relative' has the same meaning as in the companies act, 1956 as regards the other provisions of the definition of 'related person', that is to say, 'a person who is so associated with the assessee ..... . philips india limited were considered to be favoured buyers for the purpose of section 4(4)(c) of the central excises and salt act, 1944 (hereinafter called 'the act'). there is one appare error into which the authorities seem to have fallen inasmuch as they seem to have been influenced by the concept .....

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Mar 26 1985 (HC)

V. Muthiah Pillai (Died) and ors. Vs. Vedambal and ors.

Court : Chennai

Decided on : Mar-26-1985

Reported in : AIR1986Mad106

..... absolutely to this defendant. it vowel on &behalf; of this defendant the first defendant has been renting out and enjoying the rental income and was paying the taxes and was spending towards the upkeep of the property. therefore, inasmuch as these things were allowed to be done in view of ..... air1972mad467 . the secretary of state for india in council v. debendralal khan .(xii) if, therefore, by operation of s. 28 of the limitation act if title is lost merely writing letters, exhibiting cordial relationship like ex. a21 will not revive that title when once it is lost.(xiii) learned counsel ..... the third defendant. therefore, unless and until such knowledge is attributed to the third defendant, no question of adverse possession will arise.(iv) the three acts, which according to the first defendant, would constitute assertion of hostile title are - (1) mutation in the municipal registry. there is nothing on record ..... 2 in their additional written statement contended that the first defendant has acquired title to the property under s. 14(l) of the hindu succession act. that is an additional ground to hold that theplaintiffs are not entitled to succeed in recovering possession of the suit property. 7. the plaintiffs ..... to the third defendant absolutely. out of trust and confidence, the third decadent had with the first defendant lie allowed the first defendant to act in the nature of a trustee. for valid consideration, ex. al sale has come to be executed in favour of plaintiffs, since the .....

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Jul 04 1985 (HC)

Lily Thomas Vs. State of Tamil Nadu

Court : Chennai

Decided on : Jul-04-1985

Reported in : AIR1986Mad290

..... or the central government or from any company or statutory body owned or controlled by any state or the central government, and if any such income was or is received, the payment of pension shall be suspended for that period. there is a further proviso which also provides that no ..... anxious consideration to the arguments of the appellant, we are not satisfied that the provisions in s. 12-b of the tamil nadu payment of salaries act 1951 suffer from any constitutional invalidity. accordingly, in our view, the writ petition was rightly dismissed by the learned single judge. the writ appeal is ..... is of a much wider amplitude. in shorter oxford english dictionary vol. 11, the primary meaning of the word 'pension' is' a payment, a tribute, tax, charge, imposition, a contribution, a price paid or received, an expenditure'. the meaning of the word 'pension' came up for consideration before the privy council in ..... matters which can fairly and reasonably be said to comprehend in it' have been approved by the supreme court time and again - vide benarsi dass v. wealth tax officer, : [1965]56itr224(sc) .15. in calcutta gas co. v. state of west bengal, : air1962sc1044 , the supreme court in para 8 observed ..... to the members of the state legislature.9. another limb of the same argument turned on the constitutional validity of s. 12b of the act. an argument was advanced that public exchequer cannot be burdened with any charge which is not permissible under the constitution and therefore if a legislation .....

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Dec 05 1985 (HC)

Maharaja Nadar Vs. Muthukani Ammal

Court : Chennai

Decided on : Dec-05-1985

Reported in : AIR1986Mad346

..... marry bommi ammal. even now the defendant is ready and willing to live with the plaintiff. the defendant is not entitled to the schedule mentioned properties absolutely. excepting his agricultural income, he had no other business as mentioned in the plaint. the allegation that the defendant has got three mike sets for his business is denied. the defendant is getting only ..... home with the intention, express or implied, of bringing cohabitation permanently to a close. the law in england has prescribed a three year period and the bombay hindu divorce act, 1957 (bombay act xxii of 1947), prescribes a period of four years as a continuous period during which the two elements must subsist.sinha, j., observes :'hence if a deserting spouse takes ..... with bommi ammal excluding the company of the respondent herein for a considerable time certainly amounts to desertion under the provision of sec. 18 of the hindu adoptions and maintenance act, 1956, thus, i find that the cruelty and desertion alleged by the respondent herein are true. under the circumstances, the respondent herein has justifiable cause to live separately from ..... determination to put an end to marital relation and cohabitation. without animus deserendi there can be no desertion within the meaning of see. 10(l)(a) of the hindu marriage act, 1955. the consideration that, in case the husband remarries the wife is entitled to separate residence and maintenance under the hindu married women's right to separate residence and maintenance .....

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Aug 02 1985 (HC)

V.M. Rao and ors. Vs. Rajeswari Ramakrishnan and ors.

Court : Chennai

Decided on : Aug-02-1985

Reported in : [1987]61CompCas20(Mad)

..... company amalgamating with any other successful one, there might be a tax benefit to the amalgamated company to the extent of 63% on the amount of losses. the amount so arrived at was added to the net assets ..... company as on june 30, 1975, he proceeded to make two adjustments. one is a sum of rs. 2,67,884 stated to be the tax benefit of 63% on the losses sustained by the company. the reason given by him for this adjustment was that in the event of the ..... the individual shareholder's right, expectations and obligations to the company are generally governed by the memorandum and articles of association and the provisions of the companies act. the exercise of this right of the individual shareholder may be subjected to equitable consideration; but, as pointed out in ebrahimi's case [1973] ac ..... plaintiff) and v. l. dutt (fifth defendant) or their respective branches of the family, or their respective nominees in equal moieties at the prevailing wealth-tax evaluation at the time of transfer.' 33. it is further stated that the family arrangement so brought about by the father was agreed to by the first plaintiff ..... .e., outside their branches, the first option should be given to rajeswari ramakrishnan and/or her branch of the family or her nominees at the prevailing wealth-tax valuation at the time of transfer. (d) likewise it was enjoined on rajeswari ramakrishna (first defendant) and her branch of the family and r. s. .....

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Jul 09 1985 (HC)

Ramakrishna Industries (P.) Ltd. and ors. Vs. P.R. Ramakrishnan and or ...

Court : Chennai

Decided on : Jul-09-1985

Reported in : [1988]64CompCas425(Mad)

..... scope for the contention that the respondents have an alternative remedy of resorting to the provisions of sections 397 and 398 of the companies act and the other argument that the applications for injunction and for the appointment of a provisional liquidator would amount to interfering in matters of ..... from january 26 to february 9, 1961. thereupon the widow moved an application on january 30 to the court under section 155 of the companies act, 1956, praying for the rectification of the register. on february 8, the company court passed an order restraining the company and its directors from ..... more than one-tenth of the total number of members, and had thus satisfied the condition laid down in section 153c of the indian companies act, 1913. certain shareholders who had given their consent to the filing of the application had subsequently withdrawn that consent and the number of persons ..... on the ground that the main winding-up petition was not set for hearing on that date and that, therefore, section 443 of the companies act cannot be invoked by the applicants and that the applications cannot also be sustained either under order 39, rule 1, of the civil procedure code or ..... -vis its staff and labourers, electric charges, central excise duty, lic premium, payments due to employees' co-operative stores, telephone bills and sales tax due, availing of the existing bank facilities with any of its bankers subject to the condition that the particulars for all these payments and the source .....

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Dec 17 1985 (HC)

Controller of Estate Duty Vs. A.V.S. Private Ltd. and ors., S. Vijaymm ...

Court : Chennai

Decided on : Dec-17-1985

Reported in : (1986)55CTR(Mad)127; [1987]166ITR285(Mad)

..... to his nephews. on the ground that the deceased had secreted certain moneys belonging to the estate of his nephews and that he had not fully accounted for the income derived from the estate, his nephews filed os no. 254 of 1956 on the file of the court of the subordinate judge, coimbatore, claiming a large amount, that ..... there can be no doubt that the deceased was in management of the estate of his nephews when they were minors. he was an accountable person to the income received by decree was in any way unrealistic or that it did not take into account the exact liability of the deceased. the bona fides in entering into the ..... two others are the only shareholders of the company. there is no dispute that it is a controller company within the meaning of section 17 of the estate duty act. the sum of rs. 1,75,000 paid towards discharge of the decree debt in os no. 254 of 1956 was stated to have come from that company. ..... liability was determined at rs. 1,99,465. however, the accountable person claimed the entire decree amount as an admissible deduction under section 44 of the estate duty act. though the assistant controller of estate duty rejected the said claim, the appellate controller allowed the claim to the extent of one-third as stated above on the ground ..... v. ramaswami, j.1. these are references under the estate duty act, 1953. the widow of one deceased, a. v. srinivasalu naidu, as an accountable person, submitted a returned. two deductions are in question. the first related to a .....

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Dec 29 1985 (HC)

Fathimuthu Vs. Ghouse Ahmed Maracayar and ors.

Court : Chennai

Decided on : Dec-29-1985

Reported in : (1986)1MLJ412

..... favour of the donees in the subject-matter of the gift inasmuch as the donors have reserved to themselves the right to enjoy the entire income during their lifetime the gift is incomplete. hence in such a case notwithstanding the declaration of transfer of possession in favour of the donees and ..... -kadir) defines it as an immediate (fil-hal) conferment of the right of property. similarly sidi khalil (the maliki lawyer) defines it as an act of liberality by which the proprietor bestows a thing without the intention of receiving anything in exchange.23. the shiah lawyers, on the other hand, declare ..... ) the taking possession of the subject-matter of the gift by the donee either actually or constructively. 22. the hanafi lawyers define hiba as an act of bounty by which a right of property is conferred in something specific without an exchange. in order to distinguish a hiba or gift, from a ..... what relief, is the plaintiff entitled?additional issues:9. whether the settlement deed executed by chouse sahab and his wife is true, valid, accepted and acted upon?10. whether possession was given in pursuance of the hiba?11. whether mahommedan law recognises vested estates and remainder?12. whether the plaintiff and ..... minors then. the guardian of the donees took possession of the properties and the gift deed was acted upon. under the said gift deed, the donees were given only the right to enjoy the income from the properties and they were not given any power of alienation. as per the terms contained .....

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