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Judgment Search Results Home > Cases Phrase: rationale Court: chennai Year: 1997 Page 1 of about 42 results (0.026 seconds)

Aug 26 1997 (HC)

S. Nagamani and Others Vs. State of Tamil Nadu

Court : Chennai

Decided on : Aug-26-1997

Reported in : [1999]239ITR202(Mad)

..... said decision, as such, cannot at all be relied upon, as a precedent laying down any ratio or dictum in respect of a question raised and considered by giving a rationale or reasoning, in answering such a question. 30. from the question in m. s. p. rajes, we are able to discern that the said decision purports to follow the earlier ..... act. the other reasoning is that a portion of the borrowal was not utilised on the land from which the agricultural income was derived. 26. on the basis of the rationale or reasoning of the said learned counsel for the revenue, a division bench of this court expressed in paragraphs 5, 6 and 7 (pages 216-17) 'anyway, since learned counsel ..... (k) of section 5 of the act is not permissible, although the same could be allowed as a permissible deduction under clause (e) of section 5 of the act. the rationale or reasoning adopted by learned counsel for the revenue is twofold. one is, as found by the tribunal, that when there is net loss, there cannot be any deduction under .....

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Sep 12 1997 (HC)

P. Jayaraman Alias P.J. Raman and anr. Vs. State of Tamil Nadu and ors ...

Court : Chennai

Decided on : Sep-12-1997

Reported in : (1998)3MLJ289

..... as to the manner of the assessment of levy to the ayacutdars of parambikulam aliyar project. according to the learned senior counsel, the assessment is not only arbitrary without any rationale, but also it is contrary to the principles embodied in the standing orders of the board of revenue. the learned senior counsel would submit that the assessment fixed in g ..... the quality of the lands, as among the single crop lands and double crop lands, apart from the fact that even this rate is not on the basis of any rationale but arbitrary and therefore this government order fixing the levy of assessment has to be quashed. he also submitted that before the parambikulam aliyar project was introduced, there was flow ..... the vagaries of monsoon. so, on account of the change, the state is entitled to enhance the levy of land tax.9. but the question is whether there is any rationale in fixing the flat rate levy at the rate of rs. 25 for single crop lands and rs. 37.50 for the double crop lands. at the risk of repetition .....

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Dec 12 1997 (HC)

Tan India Limited Vs. State of Tamil Nadu

Court : Chennai

Decided on : Dec-12-1997

Reported in : [2003]133STC311(Mad)

..... , found that the despatches effected to those three traders, as stated above, represent only 'stock transfer to its branch at palghat' and, therefore, not exigible to tax, under csta. the rationale or reasoning given by the tribunal for holding that the despatches effected to the three traders as stated above represented only branch transfer, is that these despatches were not directly ..... found that the despatches effected to three other traders, about whom we have mentioned in the summation of the case, represented only 'stock transfer' and not 'inter-state sales'. the rationale provided by the tribunal for holding these despatches effected to those nine traders through their palghat branch is one and the same.11. the revenue, while filing revision, perhaps, by .....

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Jul 08 1997 (HC)

R.S. Senthamarai Kannan and anr. Vs. Debts Recovery Tribunal and ors.

Court : Chennai

Decided on : Jul-08-1997

Reported in : [2001]103CompCas312(Mad); 1997(2)CTC695

..... visualises establishment of the debts recovery tribunal (s) by the central government, with its own procedure which is speedy in nature'. in paragraph 13, their lordships recognised and approved the rationale behind the enactment. 13. now, let me consider the contention of learned counsel for the petitioner, whether the claim or application is barred from misjoinder of cause of action, and .....

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Sep 30 1997 (HC)

State by the Superintendent of Police and Etc. Vs. Mehboob Batcha and ...

Court : Chennai

Decided on : Sep-30-1997

Reported in : 1999CriLJ5040

..... within a measurable distance of time, so that if he is ultimately found to be innocent, he would not have to remain in jail for an unduly long period. the rationale of this practice can have no application where the court is not in a position to dispose of the appeal for five or six years. it would indeed be a .....

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Feb 19 1997 (HC)

Commissioner of Income Tax Vs. Khivaraj Motors Ltd.

Court : Chennai

Decided on : Feb-19-1997

Reported in : (1998)146CTR(Mad)700; [1997]227ITR473(Mad)

..... of 15 per cent interest accrued due to the directors in the company. as against such order, the assessee filed appeals before the tribunal. the tribunal had gone through the rationale behind the introduction of s. 40a(8) of the act by the finance act, 1975, w.e.f. 1st april, 1976, and had also considered the finance ministers speech at .....

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Nov 06 1997 (HC)

M. Krishnan and 44 Others Vs. the District Collector, Erode District, ...

Court : Chennai

Decided on : Nov-06-1997

Reported in : 1998(3)CTC366

..... had been or had not been truly set forth in the document. 89. in collector, nilgris v. m/s. mahavir plantations private limited, : air1982mad138 , v. balasubramaniyan, j held that the rationale behind'section 47-a of the stamp act is only to neutralise the effect of under-valuation valuation of the property with a view to evade stamp duty. with respect .....

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Dec 10 1997 (HC)

Commissioner of Income-tax Vs. Shankar Yarn Traders

Court : Chennai

Decided on : Dec-10-1997

Reported in : [2000]241ITR589(Mad)

..... merits. 8. we have heard the arguments of mr. s. v. subramaniam, learned senior counsel for the revenue, and mr. r. venkataraman, learned counsel appearing for the assessee. 9. the rationale or reasoning provided by the tribunal is getting reflected in paragraph 5 of its order, which reads as under : 'clause 1 of the partnership deed dated october 31, 1970, recites .....

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Oct 23 1997 (HC)

G. Subburaj and ors. Vs. State of Tamil Nadu

Court : Chennai

Decided on : Oct-23-1997

Reported in : [1999]237ITR350(Mad)

..... in the asst. yr. 1980-81 immediately after the family arrangement came into existence. puzzling it is for the commr. of agrl. it in not accepting the partition on the rationale or reasoning of unequal divisions of properties among the members, who took part in the family arrangement. that is not a question germane enough for the commr. of agrl. it .....

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Dec 01 1997 (HC)

Hariharaputhra Plantations Ltd. Vs. State of Tamil Nadu

Court : Chennai

Decided on : Dec-01-1997

Reported in : [1999]240ITR201(Mad)

..... actual amount in a subsequent year. on a sort of a reasoning of this kind, the authorities below, inclusive of the tribunal, disallowed the claim and such sort of a rationale or reasoning adopted by them cannot at all be found fault with, on the facts and in the circumstances of the case. on a factual matrix of this nature, we .....

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