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Judgment Search Results Home > Cases Phrase: rationale Court: chennai Year: 1998 Page 1 of about 54 results (0.031 seconds)

Feb 06 1998 (HC)

State of Tamil Nadu Vs. Krishna Oil Mills

Court : Chennai

Decided on : Feb-06-1998

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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Apr 23 1998 (HC)

Parry Confectionery Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Apr-23-1998

Reported in : [2000]244ITR834(Mad)

..... -tax officer, however, held that whether the assessee debited to the profit and loss account or not, the liability of rs. 12,21,340 was not an allowable deduction. the rationale for such rejection is that the said liability did not relate to the assessee's business, and the expenditure was also capital in nature.5. the income-tax officer also .....

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Jan 20 1998 (HC)

Thanjai Murasu (P.) Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Jan-20-1998

Reported in : [1999]239ITR280(Mad)

..... appeals filed by both the sister concerns relat-able to the relevant assessment years were all heard together by the appellate assistant commissioner and also by the tribunal. the same rationale or reasoning was adverted to by the said authorities, while disposing of the said appeals. pertinent it is also to note that the same common question of law had been ..... and 298 of 1984 (chennai murasu p. ltd. v. cit [1999] 259 itr 269 , relatable to the sister concern chennai murasu (p.) ltd., madras, by a detailed common judgment. the rationale or reasonings adverted to in the said common judgment will also hold good in both these actions tax case (reference) nos. 299 and 300 of 1984 also.11. in this .....

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Aug 06 1998 (HC)

A. Vaidyanathan Vs. Union of India (Uoi) and anr.

Court : Chennai

Decided on : Aug-06-1998

Reported in : [2000]101CompCas224(Mad)

..... bye-laws of the second respondent herein, tends to create and perpetuate a separate and privileged class of persons, who monopolise this business opportunity to themselves ;(iv) there is no rationale for the restrictions laid down under rule 8(2) and inasmuch as it reserves the right to carry on this particular business to a privileged few, it is ultra vires ..... sub-rule (2) of rule 8. the very same conditions have been made by the second respondent in the articles of association. it is also stated that there is no rationale for the restrictions laid down under rule 8(2) and inasmuch as it reserves the right to carry on this particular business to a privileged few, it is ultra vires .....

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Mar 19 1998 (HC)

Luss Rowena Coelho and ors. Vs. State of Tamil Nadu

Court : Chennai

Decided on : Mar-19-1998

Reported in : (1999)152CTR(Mad)149

..... considering the objections filed, the commr. of agrl. it set aside the assessment orders of the agrl. ito and directed him to pass revised orders according to law.5. the rationale reasonings for passing such an order are two-fold. they are(1) option to file a composition application for compounding the tax under s. 65 of the act cannot be ..... basis under the act and a part of the income cannot be assessed on return basis and another on composition for the relevant year in question. this sort of a rationale, according to us is pregnant with meaning if we take into account the charging provision, viz., s. 3 and the compounding provision, viz., s. 65.sub-s (1) of s .....

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Mar 25 1998 (HC)

Commissioner of Income-tax Vs. L.K.S. Ganee

Court : Chennai

Decided on : Mar-25-1998

Reported in : [2000]244ITR130(Mad)

..... notice of the peculiar features obtaining in the business of sale of lottery tickets. mrs. chitra venkataraman, learned counsel appearing for the revenue, could mount a frontal attack on such rationale having been seized by the tribunal in rejecting the reference application. what she would say is that the tribunal went wrong' in taking judicial notice of the peculiar features obtaining ..... . in such a situation, there is no other go for us except to dispose of the matter on its merits, after hearing the arguments of mrs. chitra venkataraman.3. the rationale for the rejection of the reference application is traceable to the relevant portions of paragraphs 3 and 4 of the order of the tribunal, which run as under :'3. the .....

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Apr 23 1998 (HC)

Commissioner of Income-tax Vs. Gannon Dunkerley and Co. Pvt. Ltd.

Court : Chennai

Decided on : Apr-23-1998

Reported in : [2000]244ITR832(Mad)

..... of this court in the unreported decision referred to above (since reported in : [2000]243itr646(mad) , answered the common question in the affirmative and against the revenue. the reasoning or rationale as adopted by the said learned judges of the division bench in the unreported t.c. numbers as stated above (since reported in : [2000]243itr646(mad) , will also hold good ..... and there is no need at all for us to reproduce such rationale or reasoning here.14. following the decision of a division bench of this court in the unreported decision (since reported in cit v. gannon dunkerley and co. p. ltd. : [2000 .....

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Apr 30 1998 (HC)

Chennai Textile Chemicals Private Ltd. Vs. State of Tamil Nadu and anr ...

Court : Chennai

Decided on : Apr-30-1998

Reported in : [2002]125STC107(Mad)

..... more hypothetical and imaginary, based on conjectures and assumptions, than the realities or the reasonableness of the situation and without any regard to the reasonableness of the scheme and the rationale underlying the impugned provisions.23. great amount of fuss has been made by everyone of the counsel who projected the challenge successively by contending that the provision as incorporated by .....

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Mar 11 1998 (HC)

Ms. Nivedita, Represented by Mother Ms. Asha Raja Kumar and ors Vs. So ...

Court : Chennai

Decided on : Mar-11-1998

Reported in : (1998)2MLJ465

..... paragraph 13 of the judgment, wherein it has also been said that 'while exercising this power we have no doubt that the company court would also bear in mind the rationale behind the enactment of recovery of debts due to banks and financial institutions act, 1993, to which reference has been made.' the purpose of establishing the tribunal is to recover .....

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Jul 14 1998 (HC)

The Managing Director, Hindustan Photo Films Co., Ltd. Indu Nagar, Oot ...

Court : Chennai

Decided on : Jul-14-1998

Reported in : 1999(1)CTC30

..... and overruled arguments, a second trip over ineffectually covered ground or minor mistakes of inconsequential import are obviously insufficient. the very strict need for compliance with these factors is the rationale behind the insistence of counsel's certificate which should not be a routine affair or a habitual step. it is neither fairness to the court which decided nor awareness of .....

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