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J.M. Ramachandra and Sons Vs. Customs Excise and Gold (Control) Appell ...

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111, 112A, 125, 128, 129A, 129B, 129DD, 130 and 130E; Foreign Trade Development and Regulation Act, 1992 - Sections 3(3); Indian Income-tax Act, 1922 - Sections 18(3A), (3B) and (3C), 18(6), 23(4), 23(5), 23A(1), 24, 25(2), 25A(1), 26(2), 26A, 27, 28, 30(1A), 30(2), 31, 31(3), 33, 33(2A), 33(3), 44E(6), 44F(5), 46(1), 48, 49 and 49F; Finance Act, 1984 - Sections 40; Limitation Act - Sections 5 - Schedule - Article 182; Code of Civil Procedure (CPC), 1908 - Sections 109

Reported in : 95(2002)DLT217; 2002(80)ECC72; 2002(139)ELT36(Del)

the first proviso to sub-section (1), which is pending immediately before the commencement of section 40 of the Finance Act, 1984 before the Appellate Tribunal and any matter arising out of or connected with such appeal and which is … be, or, in the case of an order under sub-section (2) of section 25 or sub-section (2) of section 26 or sections 48, 49 or 49F, (d) confirm, cancel or vary such order, or in the case of

Commissioner of Income-tax Vs. Achaldas Dhanraj and Sanklecha Brothers

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43B; Sales Tax Act; Finance Act, 1987

Reported in : (1995)128CTR(Raj)325; [1996]217ITR799(Raj)

submission of learned counsel for the Revenue is that the amendment in Section 43B was made by the Finance Act, 1988, and was effective from April 1, 1989. The Tribunal has erred in giving retrospectivity to the said … Rs. 30,112 made under Section 43B ?'3. In D.B. Income-tax Reference No. 26 of 1992, the following two questions have been referred :'(1) Whether, on … April 1, 1988, are retrospective and are applicable to the assessment year under consideration, i.e., the assessment year 1984-85 ?' 4. The facts of Sanklecha Brothers are that the assessment in this case was completed under Section

1. Mansarover Commercial Pvt. Ltd. and Another (W. P. No. 9 of 1990).

Court : Sikkim

Subject : Direct Taxation

Reported in : (1994)116CTR70; [1994]209ITR715(Sikkim); [1994]73TAXMAN460(NULL)

the Income-tax Act, 1961, was extended to the State of Sikkim by virtue of section 26 of the Finance Act, 1989, with effect from the previous year relevant to the assessment year commencing on April 1, 1990.Before the … submission to State of Rajasthan v. Swaika Properties : [1985]3SCR598 , In re Bharat Sugar Mills Ltd. : 1984(18)ELT725(Cal) ; Kajaria Exports Ltd. v. Union of India : AIR1985Cal70 and Rakesh Dhar Tripathi v. Union of India

Assistant Commissioner of Vs. Canara Food Processors (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (1993)45ITD500(Pune.)

assessments. Even after re-opening, the assets brought to tax would have been exempt under Section 40 of the Finance Act, 1983. Revenue is in appeal on the following common grounds, viz. : (1) The order of the CWT … of convenience, as they relate to same assessee and involve common issue.2. These appeals pertain to assessment years 1984-85, 1985-86, 1986-87 and 1987-88 and arise out of the common orders passed by the CWT (Appeals), Belgaum for … common orders passed by the CWT (Appeals), Belgaum for these years dated 26-9-1991. wherein he has cancelled the re-assessments made by the Assessing Officer for

Agarwal Pesticides and Chemicals Industries Vs. Income-tax Officer.

Court : Delhi

Subject : Direct Taxation

Reported in : [1990]33ITD377(Delhi)

the direction issued by the Dy. Commissioner under sec. 144A or sec. 144B. He also referred to the Finance Act, 1988 which made a change again with effect from 1-6-1988. To the same effect was cited by him … be binding on the assessing officer. The Explanationn to sec. 263 as inserted by the Taxation Laws (Amendment) Act, 1984 with effect from 1-10-1984 and amended by the Direct Tax Laws (Amendment) Act 1987 with effect from 1-4-1988 … thereof, the orders, instructions and directions of the Board cannot influence him. Section 119 in terms itself provides that the orders, instructions and directions which … learned commissioner of Income-tax, Meerut for the assessment year 1985-86 and sec. 263 of the Income-tax Act 1961 by which he set aside the assessment

Khivraj Motors Ltd. Vs. Deputy Commissioner of Income-tax and Others

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28

Reported in : [1994]205ITR462(Mad)

wealth-tax, as a consequence of suspension of wealth-tax on companies with effect from April 1, 1960, by the Finance Act, 1960 (13 of 1960). By section 40 of the Finance Act, 1983 (11 of 1983), with effect from … effect from April 1, 1983, wealth-tax was revived in a limited way on and from the assessment year 1984-85, in the case of closely-held companies. The said section 40 was further amended by the Finance Act, 1988 … 6.Along with the writ petition, the company also filed W.M. P. No. 26155 of 1993 praying for stay of the amount as demanded. 7.Mr. V.

P.H.C.M. Gandhi, President Rica Employees Union (AITUC) Vellore Vs. Th ...

Court : Chennai

Subject : Education

far as the existing retirement age of 58 years concerned and direct the first respondent to implement G.O.Ms.No.147 Finance (HRM-IV) Finance Department dated 30.06.2014 passed by the Government of Andhra Pradesh to the members of petitioner union … Article 226 Tamil Nadu Societies and Registration Act, 1975 Andhra Pradesh Public Employment (Regulation of Age of Superannuation) Act, 1984 Section 3(1) RICA Service Rules, 1997 Rule 1(2) APCA Employees' Conduct rules, 1997 Rule 24 RICA Employees' Conduct Rules, … Director include, the day to day management of Academy, in all aspects. 26. The Board of Management being the competent authority, has the powers inter

Commissioner of Income-tax Vs. Enterprises India

Court : Allahabad

Subject : Direct Taxation

Reported in : [2007]291ITR473(All)

26,447 in view of Explanation 2 inserted by the Finance Act, 1989, with retrospective effect from April 1, 1984, the learned Commissioner of Income-tax (Appeals) enhanced the assessed income by Rs. 1,75,353 because the deduction on account … Income-tax Appellate Tribunal was legally justified in holding that the first proviso to Section 43B, inserted by the Finance Act, 1987, with effect from April 1, 1988, was retrospective in operation being clarificatory in nature, and thereby directing

N. Manonmani Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : MRTP

Reported in : (1996)58ITD53(Mad.)

Union in 1975, the Indian Tax Laws were not made there applicable immediately, but only w.e.f. 1-4-1989 by Finance Act, 1989, sec. 26. It was submitted that during the period from 1975 to 1989 though Sikkim was part … It was submitted that not only under equity but also on a harmonious construction of the provisions of Section 26 of Finance Act, 1989 read with Section 91 of the Income-tax Act, the assessee was entitled to Double

Sikkim Janseva Pratisthan (P.) Vs. Dy. Cit, Spl. Range-26

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)5SOT487(Delhi)

State of Sikkim with effect from 1-4-1989, i.e., assessment year 1989-90 and subsequently by section 26 of the Finance Act, 1989 the date was postponed to 1-4-1990, i.e., assessment year 1990-9 1.Accordingly, all companies registered in the State … registered as a company limited by guarantee under the registration of Companies Act Sikkim, 1961 on 10- 10- 1984. The registered office of the company is situated in State of Sikkim, M.G. Marg, Gangtok. The law relating