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which belongs to the defendant, located at 2-9, Singlalundapurnam Privu Road, Rasipuram, District - Namakkal, Rasipuram - 637408, was leased out to the plaintiff ... balance in a separate account titled "J.K. Yarn Private Limited, Rasipuram". 6. As agreed between the parties

views expressed by the Madras High Court in the case of Rasipuram Union Motor Service Private Ltd. v. Commissioner of Income

Section 23A was quite tenable and, relying upon the case of Rasipuram Union Motor Service Private Ltd. [1964] 53 ITR 702 (Mad), the Income ... necessary. In this connection reference may be made to the cases of Rasipuram Union Motor Service Pvt. Ltd. v. Commissioner of Income

Venkatachalam Venkatachalapathy Ramasamyudayar, having their address at 29, Singalandapuram Pirivu Road Koneripaty, Rasipuram, Tamil Nadu, India - 637408. 2 5. The petitioner is directed to take