Search Results Page

Search Results

1 - 10 of 11 (1.45 seconds)

Acc Ltd., Mumbai vs Addl Cit(Ltu) , Mumbai on 28 February, 2023

30. The argument of Ms. V. Pushpa, learned Senior Standing Counsel is by referring to the substantial questions of law framed by the assessee and it is submitted that if the receipts from sale of carbon credit has to be treated as a capital receipt, then the assessee could not have claimed it as a deduction under section 80-IA of the Act and if the substantial question of law as framed by the assessee is to be answered, it should be answered against the assessee.
Income Tax Appellate Tribunal - Mumbai Cites 201 - Cited by 0 - Full Document

M/S. Udevar Eswtate Investments vs The Addl. Commissioner Of Income Tax on 2 February, 2021

(iv) Whether the Income Tax Appellate Tribunal had exceeded the scope of appeal filed by the department, in holding that profit on sale of shares should also be treated as business income when no such ground was raised by the Department before the Tribunal?” Page 3/6 https://www.mhc.tn.gov.in/judis/ T.C.A.No.259 of 2010 .3. We have heard Mr. M.P. Senthil Kumar, learned counsel for the appellant and Ms. V. Pushpa, learned Standing Counsel for the respondent.
Madras High Court Cites 4 - Cited by 0 - Full Document

Kamalakannan vs Seenivasan on 4 July, 2024

3. The learned counsel for the petitioner would submit that on the face of it, the plaint is liable to be rejected. He would submit that the rights of the parties have been decided in the earlier round of litigation and therefore, the trial Court erred in rejecting the application filed under Order 7 Rule 11 of the Civil Procedure Code. According to him, when the suit does not even disclose any cause of action, the trial Court ought to have rejected the same at the threshold. The learned counsel would also rely upon the judgments of this Court reported in (2008) 3 MLJ 371 (C.E.Sulochana and others Vs., C.E.Sathyanarayana Reddy), (2008) 3 MLJ 821 (M.Somasundaram and another Vs., District Collector-cum- Accommodation Controller, Chennai and others) and 2015 (3) CTC 54 (Vasumathi H.Shah vs., Pushpa Raju) in support of his arguments. 2/5 https://www.mhc.tn.gov.in/judis

Kamalakannan vs Seenivasan on 4 July, 2024

3. The learned counsel for the petitioner would submit that on the face of it, the plaint is liable to be rejected. He would submit that the rights of the parties have been decided in the earlier round of litigation and therefore, the trial Court erred in rejecting the application filed under Order 7 Rule 11 of the Civil Procedure Code. According to him, when the suit does not even disclose any cause of action, the trial Court ought to have rejected the same at the threshold. The learned counsel would also rely upon the judgments of this Court reported in (2008) 3 MLJ 371 (C.E.Sulochana and others Vs., C.E.Sathyanarayana Reddy), (2008) 3 MLJ 821 (M.Somasundaram and another Vs., District Collector-cum- Accommodation Controller, Chennai and others) and 2015 (3) CTC 54 (Vasumathi H.Shah vs., Pushpa Raju) in support of his arguments. 2/5 https://www.mhc.tn.gov.in/judis
1   2 Next