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Home Bare Acts Phrase: section 92Finance Act 2001 Section 49
Title: Substitution of New Sections for Section 92
State: Central
Year: 2001
.....executive directors or members of the governing board, of each of the two enterprises are appointed by the same person or persons; or (g) the manufacture or processing of goods or articles or business carried out by one enterprise is wholly dependent on the use of know-how, patents, copyrights, trade-marks, licences, franchises or any other business or commercial rights of similar nature, or any data, documentation, drawing or specification relating to any patent, invention, model, design, secret formula or process, of which the other enterprise is the owner or in respect of which the other enterprise has exclusive rights; or (h) ninety per cent. or more of the raw materials and consumables required for the manufacture or processing of goods or articles carried out by one enterprise, are supplied by the other enterprise, or by persons specified by the other enterprise, and the prices and other conditions relating to the supply are influenced by such other enterprise; or (i) the goods or articles manufactured or processed by one enterprise, are sold to the other enterprise or to persons specified by the other enterprise, and the prices and other conditions relating thereto.....
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 39
Title: Substitution of New Section for Section 92
State: Central
Year: 2002
For section 92 of the Income-tax Act, the following section shall be substituted, namely:- "92. Computation of income from international transaction having regard to arm's length price.-- (1) Any income arising from an international transaction shall be computed having regard to the arm's length price. Explanation.-- For the removal of doubts, it is hereby clarified that the allowance for any expense or interest arising from an international transaction shall also be determined having regard to the arm's length price. (2) Where in an international transaction, two or more associated enterprises enter into a mutual agreement or arrangement for the allocation or apportionment of, or any contribution to, any cost or expense incurred or to be incurred in connection with a benefit, service or facility provided or to be provided to any one or more of such enterprises, the cost or expense allocated or apportioned to, or, as the case may be, contributed by, any such enterprise shall be determined having regard to the arm's length price of such benefit, service or facility, as the case may be. (3) The provisions of this section shall not apply in a case where the computation of.....
View Complete Act List Judgments citing this sectionFinance Act, 2012, (Central) Section 33
Title: Amendment of Section 92
State: Central
Year: 2012
In section 92 of the Income-tax Act, with effect from the 1st day of April, 2013,-- (a) in sub-section (2), for the words "international transaction", the words "international transaction or specified domestic transaction" shall be substituted; (b) after sub-section (2), the following sub-section shall be inserted, namely:-- "(2A) Any allowance for an expenditure or interest or allocation of any cost or expense or any income in relation to the specified domestic transaction shall be computed having regard to the arm's length price."; (c) in sub-section (3),-- (i) for the words "international transaction", the words "international transaction or specified domestic transaction" shall be substituted. (ii) for the word, brackets and figure "sub-section (1)", the words, brackets, figures and letter "sub-section (1) or sub-section (2A)" shall be substituted; (iii) for the words "that sub-section", the words, brackets, figures and letter "sub-section (1) or sub-section (2A)" shall be substituted; (iv) after the word, brackets and figure "sub-section (2)", the words, brackets, figure and letter "or sub-section (2A)" shall be inserted.
View Complete Act List Judgments citing this sectionTransfer of Property Act, 1882 Section 92
Title: Subrogation
State: Central
Year: 1882
1 [92. Subrogation Any of the persons referred to insection 91 (other than the mortgagor) and any co-mortgagor shall, on redeemingproperty subject to the mortgage, have, so far as regards redemption,foreclosure or sale of such property, the same rights as the mortgagee whosemortgage he redeems may have against the mortgagor or any other mortgagee. The right conferred by this sectionis called the right of subrogation, and a person acquiring the same is said tobe subrogated to the rights of the mortgagee whose mortgage he redeems. A person who has advanced to amortgagor money with which the mortgage has been redeemed shall be subrogated tothe rights of the mortgagee whose mortgage has been redeemed, if the mortgagorhas by a registered instrument agreed that such persons shall be so subrogated. Nothing in this section shall bedeemed to confer a right of subrogation on any person unless the mortgage inrespect of which the right is claimed has been redeemed in full. ________________________ 1. Inserted by Act20 of 1929, Section 47, Original sections 92 to 94 were rep. by Act 5 of 1908,Section 156 and Schedule V.
View Complete Act List Judgments citing this sectionEMPLOYEES' STATE INSURANCE ACT, 1948 Section 92
Title: Power of Central Government to give directions
State: Central
Year: 1948
1[(1)] The Central Government may give directions to a State Government as to the carrying into execution of this Act in the State. 2[(2) The Central Government may, from time to time, give such directions to the Corporation as it may think fit for the efficient administration of the Act, and if any such direction is given, the Corporation shall comply with such direction.] ________________ 1. Section 92 renumbered as sub-section (1) thereof by Act 29 of 1989, sec. 41 (w.e.f. 20-10-1989). 2. Ins. by Act 29 of 1989, sec. 41 (w.e.f. 20-10-1989).
View Complete Act List Judgments citing this sectionKarnataka Police Act, 1963 Section 92
Title: Punishment of Certain Street Offences and Nuisance
State: Karnataka
Year: 1963
.....or any part of a vehicle in any street (unless when in the case of an accident repairing on the spot is necessary) or carries on therein any manufacture or operation so as to be a serious impediment to traffic or a serious annoyance to residents or to the public; (f) (i) causes obstruction in any street by allowing any animal or vehicle which has to be loaded or unloaded or has to take up or set down passengers, to remain or stand therein longer than may be necessary for such purpose; or by leaving any vehicle standing or by fastening any cattle therein, or using any part of a street as a halting place for vehicles or cattle, or by leaving any box, bale, package or other thing whatsoever in or upon a street for an unreasonable length of time; (ii) or causes obstruction by exposing anything for sale or setting out anything for sale or upon any stall, booth, board, cask, basket or in any other way whatsoever contrary to any regulation made and published by the Commissioner, or a District Magistrate; (g) causes obstruction on any foot-way, or drives, rides or leaves any animal or drives, drags or pushes any vehicle thereupon; (h) exhibits, contrary to any regulation made.....
View Complete Act List Judgments citing this sectionCode of Civil Procedure, 1908 Section 92
Title: Public Charities
State: Central
Year: 1908
.....harmful to the community, or (iii) ceased to be, in law, charitable, or (iv) ceased in any other way to provide a suitable and effective method of using the property available by virtue of the trust, regard being had to the spirit of the trust.] __________________ 1. Section 92 shall not apply to any religious trust in Bihar, See Bihar Act 1 of 1951. 2. Substituted by Act 104 of 1976, section 31(I) for "consent in writing of the Advocate-General" (w.e.f. 1-2-1977). 3. Inserted by Act 66 of 1956, section 9 (w.e.f. 1-1-1957). 4. Inserted by Act 2 of 1951, section 13 (w.e.f. 1-4-1951). 5. Substituted by the Adaptation of Laws (No. 2) Order, 1956, for "a Part B State". 6. Inserted by Act 104 of 1976, section 31(ii) (w.e.f. 1-2-1977).
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 92
Title: Amendment of Section 245n
State: Central
Year: 2003
In section 245N of the Income-tax Act, in clause (a),-- (a) in sub-clause (ii), with effect from the 1st day of June, 2000,-- (i) after the words "a determination by the Authority in relation to", the words "the tax liability of a non-resident: arising out of shall be inserted and shall be deemed to have been inserted; (ii) for the words "a non-resident", the words "such non-resident" shall be substituted and shall be deemed to have been substituted; (b) after sub-clause (iii), the following proviso shall be inserted, namely:- "Provided that where an advance ruling has been pronounced, before the date on which the Finance Bill, 2003 receives the assent of the President, by the Authority in respect of an application by a resident applicant referred to in sub- clause (ii) of this clause as it stood immediately before such date, such ruling shall be binding on the persons specified in section 245-S;".
View Complete Act List Judgments citing this sectionFinance Act, 2012, (Central) Section 92
Title: Amendment of Section 271
State: Central
Year: 2012
In section 271 of the Income-tax Act, in sub-section (1), in Explanation 7, for the words "international transaction", the words "international transaction or specified domestic transaction" shall be substituted with effect from the 1st day of April, 2013.
View Complete Act List Judgments citing this sectionFinance Act, 2002 Section 92
Title: Amendment of Section 210
State: Central
Year: 2002
In section 210 of the Income-tax Act, in sub-section (3), the words, brackets and figure "and who has not paid any advance tax under sub-section (1)" shall be omitted with effect from the 1st day of June, 2002.
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