N VENKATACHALA

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M.S.P. NADAR SONS, VIRUDHU NAGAR V. COMMISSIONER OF INCOME TAX (CENTRAL), MADRAS

- 0

Pronouncement Date: -

Result: Revenue

Supreme Court

Capital Gainsincome tax computationLong Term Capital GainLong Term Capital Loss

70(2)(ii)80T

COMMISSIONER OF INCOME TAX, MADRAS V. G.R. KARTHIKEYAN, COIMBATORE

- 0

Pronouncement Date: -

Result: Revenue

Supreme Court

All India Motor Car RallyCasual IncomeIncome DefinitionIncome TaxPrize Money

10(3)2(24)

THE COMMISSIONER OF INCOME TAX, BOMBAY. V. M/S. INDIAN ENGG. & COM.CORP. P. LTD.

C.A. No.-001583-001584 - 1977

Pronouncement Date: -

Result: Others

Supreme Court

commission on salesdirectors' remunerationIncome Taxperquisites

40(a)(v)140(A)(5)

SALEM COOPERATIVE CENTRAL BANK LIMITED V. COMMISSIONER OF INCOME TAX, MADRAS

- 0

Pronouncement Date: -

Result: Others

Supreme Court

Additional SurchargeBanking BusinessBusiness Income ExemptCooperative SocietyIncome from other sourcesInterest on Security DepositReference to High Court

81(1)25686(i)80(1)

COMMR. OF INCOME TAX, MADRAS V. BRAKES INDIA LTD., MADRAS.

C.A. No.-001287-001287 - 1982

Pronouncement Date: -

Result: Others

Supreme Court

Foreign technical directorincome tax exemptionperquisitesSalary ExemptionSection 10(6)(vii)Section 40(c)(iii)

10(6)(vii)40(c)(iii)

COMMR. OF INCOME TAX (CENTRAL),LUDHIANA V. M/S, AMRITSAR TRASPORT CO.PVT. LTD.

C.A. No.-003522-003522 - 1979

Pronouncement Date: -

Result: Partly Allowed

Supreme Court

Business incomeCharityDharmadhaIncome TaxRevenue Receipts

256(2)

M/S NAGARMAL BAIJNATH V. COMMISSIONER OF INCOME TAX

C.A. No.-000156-000157 - 1979

Pronouncement Date: -

Result: Revenue

Supreme Court

Assessment on dissolved firmdiscontinuance of businessdissolution of firmExcess profits tax assessmentincome tax assessment

284423(2)22(4)22(2)66(1)

STANDARD TRIUMPH MOTOR CO. LTD. V. COMMISSIONER OF INCOME TAX, MADRAS

- 0

Pronouncement Date: -

Result: Revenue

Supreme Court

Cash Basiscollaboration agreementIndian Companymercantile basismercantile basisNon-Resident CompanyRoyalty

1455(2)

KARAMCHAND PREMCHAND PVT. LTD. V. COMMISSIONER OF INCOME TAX, GUJARAT

- 0

Pronouncement Date: -

Result: Revenue

Supreme Court

Capital ComputationContingent LiabilityIncome TaxProvision vs ReserveSuper Profits Tax

256(1)23A

SHRI EMIL WEBBER V. COMMISSIONER OF INCOME TAX,V&M,NAGPUR

C.A. No.-003115-003116 - 1980

Pronouncement Date: -

Result: Revenue

Supreme Court

Income from other sourcesIncome TaxperquisiteSalary Taxtax liability

1955614172(24)

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M.S.P. NADAR SONS, VIRUDHU NAGAR V. COMMISSIONER OF INCOME TAX (CENTRAL), MADRAS

COMMISSIONER OF INCOME TAX, MADRAS V. G.R. KARTHIKEYAN, COIMBATORE

THE COMMISSIONER OF INCOME TAX, BOMBAY. V. M/S. INDIAN ENGG. & COM.CORP. P. LTD.

SALEM COOPERATIVE CENTRAL BANK LIMITED V. COMMISSIONER OF INCOME TAX, MADRAS

COMMR. OF INCOME TAX, MADRAS V. BRAKES INDIA LTD., MADRAS.

COMMR. OF INCOME TAX (CENTRAL),LUDHIANA V. M/S, AMRITSAR TRASPORT CO.PVT. LTD.

M/S NAGARMAL BAIJNATH V. COMMISSIONER OF INCOME TAX

STANDARD TRIUMPH MOTOR CO. LTD. V. COMMISSIONER OF INCOME TAX, MADRAS

KARAMCHAND PREMCHAND PVT. LTD. V. COMMISSIONER OF INCOME TAX, GUJARAT

SHRI EMIL WEBBER V. COMMISSIONER OF INCOME TAX,V&M,NAGPUR