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Judgment Search Results Home > Cases Phrase: rationale Court: chennai Year: 1995 Page 1 of about 25 results (0.029 seconds)

Apr 06 1995 (HC)

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

Court : Chennai

Decided on : Apr-06-1995

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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Mar 22 1995 (HC)

Commissioner of Income-tax Vs. G.S. Ganesan

Court : Chennai

Decided on : Mar-22-1995

Reported in : [1995]215ITR334(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 section 64(1)(iv) and (v) and comparable provisions in the earlier indian income-tax act, 1922, is to act as an anti-tax avoidance measure. the intention obviously .....

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Jun 09 1995 (HC)

Dr. M. S. Swaminathan Vs. Deputy Commissioner of Income-tax.

Court : Chennai

Decided on : Jun-09-1995

Reported in : [1995]55ITD135(Mad)

..... connection he put forward a two-fold thesis. first, section 35(1)(ii) of the income-tax act, 1961 is designed to give fillip to scientific research. given the said rationale of the said section, the section should be construed liberally. in this connection he referred to and relied upon couple of cases in which it has been held that a .....

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Aug 08 1995 (HC)

Rathinavel Vs. State Rep. by Inspector of Police

Court : Chennai

Decided on : Aug-08-1995

Reported in : 1996CriLJ571

..... prosecution would say - may be stated to be the motivating factor, which spurred the sinews and muscles of the accused to rise in revolt against the deceased 1. such a rationale or reasoning cannot be expected to command any in acceptance at our hands on the facts and in the circumstances of the case. 12. it is not as if there .....

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Mar 28 1995 (HC)

K.M. Vijayan and Others Vs. Union of India and Others

Court : Chennai

Decided on : Mar-28-1995

Reported in : [1995]215ITR371(Mad)

..... or grandparent who has transferred such income-generating asset. however, in respect of all other income accruing to him, the minor is a separate taxable entity. keeping in view the rationale for aggregation of the minor's income with that of the parents, the committee recommends that - (a) all incomes of a minor, other than wage income, should be aggregated with .....

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Apr 19 1995 (HC)

State of Tamil Nadu Vs. the Election Commission of India Represented b ...

Court : Chennai

Decided on : Apr-19-1995

Reported in : (1995)2MLJ6

..... submitted that to place restrictions on the state government in the matter of personnel management on the ground that it would distrupt the electoral process is stretching the argument and rationale to illogical extremes and indeed it interferes with the sovereign right of the state government to determine exigencies of public interest and running the day-to-day administration of the .....

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Feb 08 1995 (HC)

R. Vinoth Kumar Vs. the Secretary, Selection Committee, Sabarmathi Hos ...

Court : Chennai

Decided on : Feb-08-1995

Reported in : (1995)2MLJ158

..... the apex court serve as a common denominator, in arriving at the conclusion by the respective division benches. such being the case, better it is - before delving deep into the rationale or reasoning, which prompted the respective division benches to arrive at a conclusion of its own - to refer to and consider those directions of the apex court, by and by .....

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Jun 12 1995 (HC)

Assistant Commissioner of Income-tax Vs. Dr. R. Jayachandran.

Court : Chennai

Decided on : Jun-12-1995

Reported in : [1995]55ITD240(Mad)

..... under consideration in which a partner, on his own, makes a separate deposit with idbi and claims the benefit of the deduction admissible under section 32ab of the act. the rationale behind the said provision is clear, namely to encourage savings. again, the deduction is available while computing the assessees income under the head profits and gains of business or profession .....

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Jan 20 1995 (HC)

Commissioner of Income-tax Vs. Rayala Corporation (P.) Ltd.

Court : Chennai

Decided on : Jan-20-1995

Reported in : [1995]215ITR883(Mad)

order--failure to notice assessee's recalcitrance.ratio :where tribunal instead of taking notice of assessee's recalcitrance treated it as a wronged person, the matter is remitted back to the tribunal for deciding afresh. facts:while operating as an importer, the assessee-company was involved in siphoning valuable foreign currency to a named account in sweden. it has been doing so, by over-invoicing to the extent of 40 per cent of the value of the goods that it intended to import or imported and by receiving excess money in foreign currency and keeping it calandestinely in a bank in sweden. the enforcement directorate and the income tax department got some clue about the dealings of the assessee and as a result of the raid, startling disclosures followed. the assessee when called upon to produce materials for assessment in accordance with law by a notice under section 148 of the act declined to the extent that it gave no care to any of the notices and letters of the assessing officer. the tribunal, instead of taking notice of the assessee's recalcitrance, has treated it as a wronged person. held :the assessee has received a premium at the hands of the tribunal upon its recalcitrance. the matter is remitted back to the tribunal to decide afresh and while deciding the matter the tribunal shall keep in mind the conduct of the assessee and evaluate accordingly whether there is any error in estimates of its income by the assessing officer under seciton 144 of the act. application .....

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Sep 28 1995 (HC)

Ouchakalai Vs. Secretary to Government, Govt. of Tamil Nadu, Prohibiti ...

Court : Chennai

Decided on : Sep-28-1995

Reported in : 1996CriLJ1517

t. jayarama chouta, j.1. the petitioner ouchakalai, who is the brother-in-law of detenu logamani s/o kasipuli thevar has filed this petition for a writ of habeas corpus or any other appropriate order or direction in the nature of a writ calling for the records of the first respondent, i.e., secretary to government, government of tamil nadu, prohibition and excise department, madras made in and relating to letter no. 7930/p & e xv/95 dated 23-3-1995 and quash the same and set at liberty the detenu logamani, presently undergoing detention in central prison, madurai under the prevention of illicit traffic in narcotic drugs and psychotropic substances act, 1988 (central act 46 of 1988) (hereinafter referred to as 'act').2. the habeas corpus petition was admitted and notices were ordered to respondents on 9-5-1995. the respondents were served with the notices and are being represented.3. necessary facts which could be gathered from the grounds of detention for the purpose of disposal of this habeas corpus petition are narrated here : on 27-11-1994 at 21.00 hrs. one s. p. ramamoorthy, inspector of police, narcotic intelligence bureau, c.i.d. (hereinafter called as n.i.b. c.i.d.) dindigul received reliable information and proceeded to jayanthi colony, kottapatty with police party and the informant, secured some witnesses, reached door no. 2/95a, ward no. 1 belonging to one paraman and found the house was locked from inside and when the door was opened from inside, the party found .....

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