In this Tax Case Appeal, the Madras High Court disposed of the appeal by recording that it was withdrawn due to a Circular instructing withdrawal of such appeals. The court left the substantial questions of law raised in the appeal open.
The appeal was dismissed as withdrawn; substantial questions of law were left open.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
1
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 15/6/2016
C O R A M
The Honourable Mr.Justice S.Manikumar and The Honourable Mr.Justice D.Krishnakumar
Tax Case Appeal No.799 of 2008
The Commissioner of Income Tax Chennai.
... Appellant
Vs
Miot Hospitals Ltd 4/112 Mount Poonamallee Road Manapakkam Chennai 600 089.
... Respondent
Prayer: Appeal filed against the order of the Income Tax Appellate
Tribunal, Madras 'B' Bench, Chennai dated 4/4/2007 in ITA No.2746/Mds/2005.
For appellant : Mr.T.R.Senthil Kumar Senior Standing Counsel for Income Tax. For respondent : Mr.R.Sivaraman - - - - - -
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J U D G M E N T
(Judgment of the Court was made by S.Manikumar,J)
This Appeal has been filed against the order of the Income Tax Appellate Tribunal, 'B' Bench, Madras, dated 4/4/2007.
are:-
circumstances of the case, the Tribunal was right in holding that the disallowance under Section 40 A (2) of lease rental paid for machinery cannot be done unless the machinery is examined by an expert valuer, even though the written down value of the machinery was available?
circumstances of the case, the Tribunal was right in holding that disallowance under
3
Section 40 A(2) cannot be made as no such
disallowance was made in the years 1995 – 96 and 1996 – 97?”
questions of law raised are left open. No costs.
mvs.
Index: yes/No
website: Yes/No.
4
S.MANIKUMAR,J
a n d
D.KRISHNAKUMAR,J
mvs.
Tax Case Appeal No.799 of 2008
15/6/2016
2 issues framed by the court
Whether disallowance under Section 40A(2) for lease rental can be done without expert valuer examination of machinery?
Whether disallowance under Section 40A(2) was appropriate given no such disallowance was made in prior years 1995-96 and 1996-97?
1 provisions across 1 enactments
The Commissioner of Income Tax Chennai
Miot Hospitals Ltd
S.Manikumar
D.Krishnakumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
