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Dcit, Chennai vs M/S. Tamil Nadu Cricket Association, ... on 31 May, 2017

question arises for consideration is when there is a conflict between customary practice, commercial principle and provisions of Section 32 , which one will prevail ... provision, namely, Section 32 of the Act will prevail over the customary practice and commercial principle. Therefore, even on customary practice or commercial principle whereby
Income Tax Appellate Tribunal - Chennai Cites 28 - Cited by 21 - Full Document

The Music Academy Madras, Chennai vs Assessee on 22 April, 2016

business or profession. The commercial principle of computing income or the customary practice of computing income may also provide for depreciation only in respect ... question arises for consideration is when there is a conflict between customary practice, commercial principle and provisions of Section 32 , which one will prevail
Income Tax Appellate Tribunal - Chennai Cites 26 - Cited by 1 - Full Document

Mudireddydivya vs Sulktisivarama Reddy on 26 March, 2025

stated that his first marriage was dissolved in 2008 according to customary practices prevalent in his family. 7. The appellant accordingly prayed for a decree ... prove customary divorce from his first wife or otherwise. Apart from a mere pleading that the respondent obtained divorce through customary practice, no other evidence
Telangana High Court Cites 40 - Cited by 0 - Full Document

Ajmera Ramulu vs B Chandrakala on 4 November, 2025

Appellant contends that it was solemnized in accordance with the customary practices prevalent among the Lambada community. 8. Now moving forward, the impugned order passed ... matters of social life, including the solemnization of marriage. The customary practice among the Lambadis excludes the performance of „Saptapadi‟, which forms an essential rite
Delhi High Court Cites 17 - Cited by 0 - Full Document
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