{"id":154550,"date":"1998-04-01T00:00:00","date_gmt":"1998-03-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/thiagarajar-mills-ltd-vs-commissioner-of-income-tax-on-1-april-1998-3"},"modified":"2016-11-20T04:01:34","modified_gmt":"2016-11-19T22:31:34","slug":"thiagarajar-mills-ltd-vs-commissioner-of-income-tax-on-1-april-1998-3","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/thiagarajar-mills-ltd-vs-commissioner-of-income-tax-on-1-april-1998-3","title":{"rendered":"Thiagarajar Mills Ltd. vs Commissioner Of Income-Tax on 1 April, 1998"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Thiagarajar Mills Ltd. vs Commissioner Of Income-Tax on 1 April, 1998<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2000 244 ITR 426 Mad<\/div>\n<div class=\"doc_author\">Author: R J Babu<\/div>\n<div class=\"doc_bench\">Bench: R J Babu, N Balasubramanian<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>  R. Jayasimha Babu, J.  <\/p>\n<p> 1. The question referred to us at the instance of the assessee, is as to whether the depreciation as per the Income-tax (Fourth Amendment) Rules, 1985, is to be allowed in all cases which are pending on April 2, 1983, irrespective of the assessment year involved or is to be allowed only in 1984-85 and subsequent assessment years ?\n<\/p>\n<p> 2. During the assessment year 1981-82 with which we are concerned, the Income-tax (Fourth Amendment) Rules, 1983, was not in force. That rule came into force on April 2, 1983, and no retrospective effect has been given to that rule. It is, therefore, obvious that for the assessment year in question, namely, 1981-82, the amendment rules which came into effect from April 2, 1983, could have no application. Our answer to the question that has been referred to us is, therefore, that for the assessment year prior to the date of the commencement of the Amendment Rules, 1983, the rule has no application. The Revenue shall be entitled to costs in the sum of Rs. 750 (rupees seven hundred and fifty only).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Thiagarajar Mills Ltd. vs Commissioner Of Income-Tax on 1 April, 1998 Equivalent citations: 2000 244 ITR 426 Mad Author: R J Babu Bench: R J Babu, N Balasubramanian JUDGMENT R. Jayasimha Babu, J. 1. The question referred to us at the instance of the assessee, is as to whether the depreciation as [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-154550","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Thiagarajar Mills Ltd. vs Commissioner Of Income-Tax on 1 April, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/thiagarajar-mills-ltd-vs-commissioner-of-income-tax-on-1-april-1998-3\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Thiagarajar Mills Ltd. vs Commissioner Of Income-Tax on 1 April, 1998 - Free Judgements of Supreme Court &amp; 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