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Judgment Search Results Home > Cases Phrase: rationale Court: chennai Page 1 of about 2,185 results (0.029 seconds)

Feb 06 1998 (HC)

State of Tamil Nadu Vs. Krishna Oil Mills

Court : Chennai

Reported in : [2003]133STC347(Mad)

..... to be paid to the said lorry owner, who happened to transport the groundnut oil to the dealer at bombay.17. this sort of a rationale or reasoning, as projected by the tribunal is definitely a pointer to make it appear that the tribunal did not at all apply its mind ..... making assessment on the turnover. therefore, the assessment made at 10 per cent on a turnover of rs. 2,53,414 is cancelled.'16. the rationale or reasonings, as projected by the tribunal in cancelling the assessment is quite contra even to the puerile explanation trotted out by one of the partners ..... 13. unfortunate it is that the tribunal, while reversing the orders of the authorities below, did not at all advert to as to how the rationale or reasoning, as projected by the assessing authorities below were not amenable to reason and therefore could not be accepted. it is not incumbent for ..... despatched many a time oil through the same lorry or different lorries to the same consignee or different consignees at bombay. this sort of a rationale had also been taken into account by the assessing officer, viewing things from the angle of common sense and the ordinary course of events happening in ..... the assessing officer, in coming to the conclusion, subsequently affirmed by aac, but also it referred to certain rationale or reasoning, not even adverted to by learned counsel appearing for the assessee and the rationale or reasoning, adverted to by the tribunal from the fathom of its imagination reads as under :'3................ .....

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Oct 14 2015 (HC)

M/s. Vishnu Electricals, Kundrathur, Chennai Vs. Tamil Nadu Generation ...

Court : Chennai

..... of petitioners:- 4. learned senior counsel appearing for the petitioners made four submissions. the first submission is that the acceptance of the tenders is totally contrary to the object and rationale behind it. when conservation of the energy is the prime criteria, the actual current density ought to have been taken into consideration. in other words, what is the actual density ..... is no arbitrariness or unreasonableness in the clause prescribed in the said specifications more so, when it has not been put into challenge specifically. the submission that the object and rationale behind the floating of tenders will have to be seen, has to be considered by considering the entire gamut of the materials available on record. here again, the power of .....

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Jul 14 1994 (HC)

S.A. Jamal Shah Vs. Intelligence Officer, Directorate of Revenue Intel ...

Court : Chennai

Reported in : 1995CriLJ2771

..... questions did come to be canvassed before me, in the case of velu thevar v. state, represented by inspector of police. nib, cid, theni, 1992 mad lw (cri) 187. the rationale or reasoning given for answering those three questions therein will hold good for this case also. better therefore it is to refer to paragraphs 5 to 13 therein, hereinbelow, reflecting ..... in respect of which he had been convicted and sentenced, leave alone the other ground that he is not likely to commit any offence while on such bail.' 14. the rationale as above, in my view, still holds good and in that view of the matter, there is no justification for suspension of the sentence as imposed by the court below .....

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Nov 22 2001 (HC)

Gda Security Private Limited and anr. Vs. the Union of India Represent ...

Court : Chennai

Reported in : 2003(89)ECC381; 2002(140)ELT332(Mad); [2003]264ITR396(Mad); 2006[2]STR542

..... while computing the service tax whereas that is possible in the case of other agencies. the challenge based on article 14 is just more or the less limited to the rationale of taxation and the measure of tax.7. as has already been stated the other challenge is that of 'legislative competence' viewing the service tax to be on the petitioners .....

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Apr 06 1995 (HC)

Ammu Balachandran Vs. Mrs. O.T. Joseph (Died) and Others

Court : Chennai

Reported in : AIR1996Mad442

..... fact which will have to be decided in each case on the circumstances disclosed and on the nature and auality of the evidence adduced.'if the bequest is reasonable and rationale in character, the allegation of suspicious circumstance loses much of its importance.42. the same high court, namely, the andhra pradesh high court, in another division bench judgment reported in ..... the basis of which a finding regarding the genuineness of a will has to be arrived at. it also follows that if the provisions of the will are natural and rationale in character, the question of challenging the will on the above grounds loses much of its importance. further, if the testator himself has explained the reason why he does not .....

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Sep 06 1963 (HC)

Pappathi Ammal Alias Nallammal Vs. Nallu Pillai

Court : Chennai

Reported in : AIR1964Mad173

..... is to say it involved the application of a different criterion for the status of an agriculturist to that contemplated in the act by rendering inoperative the taxation provisos'.the rationale underlying these observations clearly apply to the instant case.42. in : (1940)2mlj174 it was held that to grant relief under section 9 the prior debt must satisfy the definition ..... judgment by a citation of the numerous cases which have arisen in the application of sections 8 and 9 under various aspects.32. i only wish to emphasise that the rationale underlying the stream of case law in which it has been held that renewals and settlements of accounts by the debtor waiving or in derogation of the provisions of sections .....

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Aug 10 1987 (HC)

T. Alagarsamy and ors. Vs. Director of School Education and ors.

Court : Chennai

Reported in : (1988)2MLJ60

..... be possible for personnel of the 'b' wing to complain of any unfair or unequal treatment and indeed no such grievance has been made before us. there was clearly a rationale behind the adoption of 1.4.1970 as the date with reference to which the 'a' wing and the 'b' wing personnel were to be integrated. the ..... rationale was that all those who were in service as on 1.4.1970 as government servants were given equal treatment in the process of integrating the two wings.23. we .....

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Jan 15 1964 (HC)

In Re: Ramaswamy Nadar

Court : Chennai

Reported in : 1965CriLJ366

..... admission of the commission of the act would, but for the explanation furnished by him, be an offence, the admission cannot be used against him divorced from the explanation. this rationale of this decision is well brought out in the following observations of the supreme court at page 327:where a person accused of committing an offence sets up at his .....

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Dec 15 1982 (HC)

Controller of Estate Duty Vs. R. Brahadeeswaran

Court : Chennai

Reported in : [1987]163ITR680(Mad)

..... exercisable by the assessing authority in the first instance. 10. we pointed out that the three supreme court cases summed up above arose under the income-tax act, but the rationale of the decisions rendered by the court apply with full force to the powers of the tribunal under other direct tax enactments as well, including the estate duty act. if .....

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Nov 17 1982 (HC)

S.M.A. Siddique Vs. Commissioner of Income-tax, Madras

Court : Chennai

Reported in : [1984]148ITR307(Mad)

..... would also equate the position of the revenue to the proverbial horse which would open its mouth for horse feed but not for the bridle. in our judgment, the whole rationale behind s. 64(1)(iv) and (v) and comparable provisions in the earlier indian i.t. act, 1922, is to act as an anti-tax avoidance measure. the intention obviously .....

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