CiteTEXT
...the Calcutta and Madras High Court judgments and also the order of the Special Bench of the Tribunal. It was also stated that it will be advisable for the first appellate authority to wait till the...authority will bear in mind the Calcutta and Madras High Court judgments and also the order of the Special Bench at Bombay. It was for the Appellate Tribunal to consider the matter on the basis of...challenge in a proceeding in the Supreme Court and that was pending. The Calcutta and Madras High Courts and a Special Bench of the Tribunal at Bombay have taken a view in favour of the assessee. Placed...
...tax”. The circular placed reliance on two Madras High Court judgments, Vasu General Traders v. State Of Tamil Nadu...) 66 STC 358 (Mad HC) was followed by the Madras High Court in Royal Steel Traders (1992) 1 MTCR 580 (Mad HC) wherein the goods involved were declared goods under Section 14 of the...Central Act. The circular under challenge was issued in supersession of the earlier circulars in view of the fact that the Madras High Court in Royal Traders case (1992) 1 MTCR 580 (Mad...
.... 13/2017- Hg., Puducherry, dated 18th July 2017.
4. Madras High Court Judgments (i) W.P NO. 40799 of 2016
(ii...
...
and Hon'ble Madras High Court judgments. For Petitioner : Mr.J.Saravana Vel For Respondents : Mr.N.Sivabharathi, CGC for R1 Mr.R.Vishnu f..., 1995 as per the Hon'ble Supreme Court and Hon'ble Madras High Court judgments.
2. Heard Mr.J.Saravana Vel, learned counsel for the petitioner, Mr.N.Sivabharathi...
W.P.Nos.8554 of 2021 etc. batch
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 20.03.2024
CORAM...
...) r.w.s. 2(24)(x) of the Act. This issue has been settled by the Hon'ble Apex Court and Hon'ble Madras High Court judgments (supra) and is no more res integra. Further the Hon'ble Madras ...appeals. The issue is settled by the above judgment of Hon'ble Apex Court and the Hon'ble Madras High Court judgment in the case of Veerappampalayam Primary Agricultural Cooperative Credit Society...the Hon'ble Apex Court in the case of Checkmate Services Pvt. Ltd. v. CIT, Civil Appeal No.2833 of 2016 and relied on para 51 to 55 of the...
... Vidyalaya Sangathan & Anr. (OA No. 2912/82018), Delhi High Court judgment in the case Kendriya Vidyalaya Sangathan vs. Dr. V.D. Arya (WP(C) 6193/2020)...Scheme. He has cited this Tribunal's judgments in the case of V.D.Pandey vs. Kendriya Vidyalaya Sangthan (OA No. 1999/2014) and Dr. V.D. Arya vs. Kendriya.... (WP 267/2021) and the Madras Bench of this Tribunal's judgment in the case of Smt. Usha Rajagopalan & Anr. (OA No. 1248/2019 & Batch...
...upon contrary judgments. However, as per the Hon'ble Madras High Court judgments in the case of Payangadi Moidu Mohammed Ali Vs. Commissioner (Appeals...the competent authority is revisionary authority (Government of India). I, relying upon the Hon'ble Madras High Court judgment, I am of the view that in the present case, the appeal before this Tribunal...
REGIONAL BENCH - COURT NO. 03
CUSTOMS Appeal No. 11028 of 2021-SM
[Arising out of Order-in-Original/Appeal No AHD-CUSTM-APP-282-283-21-22 dated...
...place on the date of the policy the insurer became liable.3. Apart from the judgment under appeal, we find that this view is supported by two judgments of the Madras High Court and a...Ranganath Misra, J.— These are appeals by special leave challenging the reversing common decision of the Punjab and Haryana High Court holding the insurer liable for...liability to meet the award of compensation against the owner. The Tribunal accepted this stand and rejected the claim against the insurer. In appeal, the High Court took the view relying upon certain...
...the bona fide belief that the ratio of the said Madras High Court judgments duly covered his case. Merely because the assessee was not aware of the implication of the newly introduced provisions of...."In Commissioner v. Anand Water Meter Mfg. Co. (supra) the Hon'ble High Court held as under :"Where the assessee claimed...two Court decisions to support his claim and accordingly it cannot be said that the assessee had concealed any particulars of income. Moreover, according to the learned counsel, the assessee was under...
...Madras High Court. The reasoning in both the judgments is identical. Before the High Court it was sought to be contended on behalf of the appellants the Union of India that the Reference ....19. The fourth appeal is by way of Special Leave Petition (Civil) No. 6309 of 2004 against the judgment and order of the Division Bench of the Madras High Court dated 18-9-2004 in AS No. 573 of...Madras High Court were based on an erroneous appreciation of the law relating to the fixation of market value of lands acquired for public purposes. It was urged that the law as explained in Meharban (...
...directly followed by the judgment of the Bombay High Court in Commissioner Of Income Tax v. Bharat Petroleum Corporation Ltd. (...the impact of Section 141-A and granted appropriate relief thereunder. It is not possible for us to accept the contention of the Revenue that the judgment of the Gujarat High Court in Lakhanpal National Ltd. case (...rejected by the Calcutta High Court by observing “we are unable ourselves to burden an already overburdened Hon'ble Supreme Court”. Being aggrieved, the assessee impugned both judgments of the Calcutta...
...being in the field of customary expenses, labour welfare having been allowed in past year should be allowed. Our view is fortified by Honble Delhi High Court and Madras High Court judgments in the...below. The expenditure has been disallowed only by holding it to be capital in nature. Hon'ble Allahbad High Court in the case of CIT v....2.1. Lower authorities erred in disallowing by holding that they were not incidental for business.2.2. Reliance is placed on the judgments CIT v. Mohan Meakin Ltd...
...reopening, invited an assessment order and has challenged the same, i.e., impugned assessment order. In this regard Doosan Bobcat India Private Ltd. case and Orchid Pharma Ltd., cases which are Madras High Court ...Kumar, learned Senior Standing Counsel for Income Tax, who has accepted notice on behalf of all the three respondents are before this Court, owing to the factual matrix, with the consent of both sides...Court in CIT Vs. Kelvinator of Inida Ltd., reported in (2010) 320 ITR 561 (SC), Cholamandalam Investment case viz...
...is valid law in the jurisdiction of all the High Courts of the country, unless and until jurisdictional High Court or some other High Court gives a contrary view. In case of Shipping Corporation Of India L...of any other High Court or of the Supreme Court on the point. In the circumstances, in keeping with the practice of this Tribunal, I hold that the ratio of the Calcutta and Madras ...Madras High Court, UOI vs. Apart Pvt. Ltd. 199 (112) E.L.T. 3 (SC) by the Supreme Court of India, which relate to interpretation of provisions of Customs Act, 1962 and...
....3. Mr G.E Vahanvati, learned Attorney General appearing on behalf of the petitioner has submitted that the Madras High Court in the impugned judgments itself, has taken note...is not permissible on the ground of suitability of the candidate whose name has been recommended, therefore, the High Court ought not to have entertained the petition. Secondly, it has been submitted...atmosphere where the matter should be permitted to be continued within the said High Court.4. In view of the above, issue notice to the respondents returnable in two weeks as...
...from one Indian port to unload it at another Indian port. The material facts of the present case are, therefore, similar to those decided in Calcutta and Madras High Court judgments supra. The learned...representative of the Department admits that there is no contrary judgment of any other High Court or of the Supreme Court on the point. In the circumstances, in keeping with the practice of this Tribunal, I hold that the r...judgment of Calcutta High Court and also the judgment of Madras High Court.4. Shri Pal appearing for the Department submitted that the vessel M.V. Anupama arrived at...
...under the Gratuity Act is not the forum.
12 Mr.Naik relies on the judgments of Madras High Court in the cases of Superintending Engineer, Mettur...21(4) of the Contract Labour Act. There is no discussion in the Madras judgments referred to above on this point. Apparently, this point was not even argued in those cases. The existence of such jurisdiction may, however, be said to...Contract Labour Act, the principal employer is liable to pay all dues including the amount of gratuity to the contractor's workers. The Madras High Court relying on Section 21(4) of the Contract Labour...
...order of the Tribunal on the basis of two judgments; one of the Madras High Court in the case of CCE, Madras v. Jkon Engineering (P) Ltd., 2005 (67) RLT 157 (Mad....) and another from the Karnataka High Court in the case of Commissioner of C. Ex., Mangalore v. Shree Krishna Pipe Industries, , wherein both the Courts have taken a view that where duty..., Vishakhapatnam, . The above view taken by the Tribunal at Bangalore was a subject matter of appeal before the Apex Court. Appeal has been dismissed by the Apex Court [see 2004 (163...
...for such payment, would have been payable by the director or other person aforesaid;Learned counsel for the appellant has relied upon two judgments of Madras High Court reported as...belonging to the company or any other employer without having any liability to pay interest….”Such view was reiterated by the Madras High Court in its later judgment in S.S.M Lingappan's case (supra). Learne...facts and in the circumstances of this case.”Learned counsel for the assessee pointed out that the judgments of Calcutta High Court as also of Madras High Court referred to by the ...
...petition is concerned, the learned counsel for the review petitioner has relied two Madras High Court Judgments and one Andhra Pradesh Judgment and two Apex Court citations. Out of the above Apex...
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
Judgment Reserved on : 3..207 Judgment Pronounced on : 30.0.208...jurisdiction. The High Court, as a court of record, has a duty to itself to keep all its revcords correctly and in accordance with law. Hence, if any apparent error is noticed by the High Court in respect ...