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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: chennai madurai Page 1 of about 72 results (0.037 seconds)

Sep 23 2016 (HC)

Vari Agencies Vs. The Commercial Tax Officer and Another

Court : Chennai Madurai

..... statute itself contains a provision that the jurisdiction of a civil court is barred e.g. the bar contained in section 293 of the income tax act, 1961. an implied bar may arise when a statute provides a special remedy to an aggrieved party like a right of appeal as contained in ..... section 86 forbids in clear terms the person aggrieved by an assessment from seeking his remedy in any other forum or in any other manner than that provided in the municipal act. 23. it is well recognised that where a revenue ..... an assessment of tax under the act, irrespective of whether the grievance relates to the rate or quantum of tax or the principle of assessment. the act further provides a particular forum and a specific mode of having this remedy which is analogous to that provided in section 66(2) of the indian income tax act, 1922. ..... of 2007. 13. the petitioner wanted the civil court to be converted as an appellate authority over the authorities constituted under the tamil nadu value added tax act, 2006. in any case, the petitioner has not made out any case to restore the suit in o.s.no.448 of 2007. 11. ..... suit is impliedly barred. however, in the subject case, there is a specific statutory bar under section 77(1) of the tamil nadu value added tax act, 2006, prohibiting the civil court from entertaining civil suits. this provision was overlooked by the learned principal subordinate judge, while entertaining the suit in o. .....

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Aug 08 2016 (HC)

M. Palaniselvam Vs. The District Collector, Thiruchy District and Anot ...

Court : Chennai Madurai

..... be paid to the government; and (iii) an affidavit stating that the applicant has - (a) filed up-to-date income tax returns; (b) paid the income tax assessed on him; (c) paid the income tax on the basis of the self assessment as provided in the income tax act, 1961(central act58 of 1962). (b) the district collector shall place all eligible applications before a special committee constituted by .....

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Aug 08 2016 (HC)

G. Sakthivel Vs. The District Collector, Thiruchy District and Another

Court : Chennai Madurai

..... be paid to the government; and (iii) an affidavit stating that the applicant has - (a) filed up-to-date income tax returns; (b) paid the income tax assessed on him; (c) paid the income tax on the basis of the self assessment as provided in the income tax act, 1961(central act58 of 1962). (b) the district collector shall place all eligible applications before a special committee constituted by .....

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Aug 08 2016 (HC)

S. Balamurugan Vs. The District Collector, Thiruchy District and Anoth ...

Court : Chennai Madurai

..... be paid to the government; and (iii) an affidavit stating that the applicant has - (a) filed up-to-date income tax returns; (b) paid the income tax assessed on him; (c) paid the income tax on the basis of the self assessment as provided in the income tax act, 1961(central act58 of 1962). (b) the district collector shall place all eligible applications before a special committee constituted by .....

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Mar 10 2016 (HC)

The Manager, Reliance General Insurance Co. Ltd., Salem Vs. Malarkodi ...

Court : Chennai Madurai

..... during the financial year 2011-2012, deduction upto rs.1,00,000/- was permitted under section 80c, 80ccc and 80ccd of income tax act towards savings, payment of tuition fees and repayment of principal of housing loan. under section 24 of the act, deduction upto rs.1,50,000/- is permissible for the interest paid to housing loan. further deduction upto rs.20,000 ..... /- was permissible for purchase of infrastructure bonds. payment of professional tax was also exempted from income tax. for those occupying rental house, portion of h.r.a. amount could ..... of future prospectus. the tribunal has erred in applying split multiplier formula for computing the loss of income, upto the period of superannuation, on the basis of the last drawn salary minus professional tax and income tax, and on the basis of monthly pension or half of the last drawn salary, after the period of superannuation, and that the above erroneous method adopted, ..... 4,770/-, representing 30% towards future prospects, the claims tribunal has fixed the monthly income of the deceased as rs.20,670/-. the annual income of the deceased has been worked out as rs.2,48,040/-/. after deducting the non taxable income, the tribunal ought to have deducted income tax, on the remaining amount. thereafter, the tribunal ought to have applied 13 multiplier. .....

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Mar 03 2016 (HC)

The Correspondent, Holy Cross Primary School Vs. The Central Board of ...

Court : Chennai Madurai

..... the year 1977 in their proceedings dated 5th december, 1977 which i will refer it to later. when the act came into force in 1971 as early as in 1963, the government of india in a communication issued by the commissioner of income tax, bombay city in reference no.dat/284 (287)/60, which is addressed to one of the solicitors in bombay ..... income tax department pursuant to division bench order seeking for exemption. therefore, the only contention is that the ..... towards tds under section 40. 4. it is pointed out that right from 1944, the income tax so far as received by the priests and nuns are sought to be exempted. when the act came in the year 1961, in 1977, a resolution has been passed by the income tax department to this effect. similarly, the parties have also relied upon the communication of the ..... to an overriding title by their conditions and rules of service, to be passed over to the church authorities (whose income is exempt from tax) such amounts will not be liable to be taxed. therefore, immediately after the advent of the very act itself way back in the year 1963 the government of india thought it fit to withdraw the appeal filed by the .....

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Dec 15 2015 (HC)

N. Vanjimuthu Vs. The Competent Authority and Commissioner of Land Adm ...

Court : Chennai Madurai

..... the order of the high court and restored the order of the execution court. (iii) rule 16(2) of the second schedule to the income tax act and section 64 of the code of civil procedure are in pari materia. (iv) therefore, the sale executed by the third respondent in this case ..... 4 scc 78: (i) this case does not arise out of the attachment or sale made under the rules of the second schedule to the income tax act. it arose out of the sale of property made in contravention of section 64 of the code of civil procedure. the appellant before the apex ..... establishments not covered by the reserve bank of india act, 1934 (central act ii of 1934) in the state in the recent past with the sole object of grabbing money received as deposits from the public, mostly ..... in the absence of such provision which does not disclose the consequence of not filing application within the time stipulated, section 29 of the limitation act comes for rescue, which specifically mentions two circumstances under which the said provision could be utilized. firstly, there must be a provision for period ..... establishments and the innocent public are cheated, the tamil nadu government enacted the tamil nadu protection of interests of depositors (in financial establishments) act, 1997 (tamil nadu act 44 of 1997). it is useful to extract the objects and reasons leading to the enactment. ''there is mushroom growth of financial .....

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Aug 22 2016 (HC)

Hemantkumar Ptilokani and Others Vs. The State rep. by its the Deputy ...

Court : Chennai Madurai

..... .10.2004. since then, the partnership firm m/s.welcom match works did not function. the license under the arms act, which was in the name of s.k.perumalappan was not renewed. there were no filing of income tax returns and sales tax returns. pf and esi transactions of the firm also did not take place. therefore, the trade mark the pipe exclusively ..... heirs of s.k.perumalappan for permanent injunction. the alleged accused 1 to 3 requested the district judge to direct the plaintiff / defacto complainant to produce the relevant documents (sales tax, income tax, pf and esi returns) to show that the partnership had been in continuous existence. till date, no document has been filed. 4.5. the defacto complainant's mother brindhamani started ..... perumalappan (not to m/s.welcome match works) 19. when a partner dies, subject to any contract to the contrary, partnership is dissolved. section 42 of the indian partnership act, 1932 ( act ) provides for dissolution of partnership on occurrence of certain contingencies which includes death of the partner as one of those contingencies. plain reading of the section 42 would show that ..... ., vs. wockhardt limited), wherein a division bench of this court has held as follows; 5.2.admittedly, the appellant has not registered the assignment deed required under the act. under the trade marks act, 1999, a separate proceeding is contemplated for the above said purpose. if the appellant was desirous of using the trade mark of m/s.mano pharmaceutical limited, it .....

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Aug 01 2016 (HC)

M/s. Sterlite Industries (India) Ltd. represented by its Associate Gen ...

Court : Chennai Madurai

..... (3) scc 76] to submit that it would be open to this court to direct a fresh assessment. the decision in grindlays bank ltd. v. income-tax officer, calcutta and others [(1980) 122 itr 55 (sc)] was relied upon to impress that considerations of limitation would not stand in the way of ..... way. in the light of section 28(11) of the customs act, 1962, a discussion on whether central excise officers are empowered to investigate customs violations becomes unnecessary. the decision of the apex court in grindlays bank ltd. v. income-tax officer, calcutta and others [(1980) 122 itr 55 (sc)], carves ..... submitted that there was no legal bar to the customs department issuing a show cause notice in respect of violation committed under the customs act and on the basis of the investigation conducted by officials of central excise. in the course of a different exercise, the excise authorities have ..... , that the commercial tax officer who issued the show cause notice had not acted independently but had followed the instructions of the assistant commissioner. 8 ..... matters; otherwise that rule will have to be considered as ultra vires section 35 of the act. learned senior counsel also relied on the decision of the apex court in mahadayal premchandra v. commercial tax officer, calcutta and another [1959 scr 551], a case wherein, on facts it was found .....

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Jul 19 2016 (HC)

The Competent Authority SAFEM (FOP) and NDPS Acts, Chennai Vs. M. Khad ...

Court : Chennai Madurai

..... have been considered. the notice itself, proceeds on the basis that many properties are agricultural lands. there is also a reference to revenue records. the income tax authorities have also accepted the agricultural income. the conduct and the findings only reflect the non suiting of the legal norms by the authority. it is also not in dispute that the remittances ..... the properties. in denial and claiming that evidence was produced, the 1st respondent has relied upon the income tax returns and his explanation. upon perusal of the proceedings dated 30.09.2005, it is evident that the explanation and the returns under the it act have been rejected holding that the scope of enactments are different and the findings are not binding ..... in the notice. a perusal of the statement of reasons indicates that the petitioner has initiated the proceedings based on the income tax proceedings of the 1st respondent, wherein certain explanations of the 1st respondent was accepted by the income tax authorities. the petitioner has in the statement of reasons concluded that the property were illegally acquired properties and proceeded to issue ..... on the petitioner. whereas, upon perusal of the statement of reasons along with the notice dated 10.01.1992, the entire proceedings have been initiated on the basis of income tax returns. therefore, this court is .....

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