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Wellpoint Systems (P.) Ltd Vs. Inspecting Assistant Commissioner.

Court : Delhi

Subject : Direct Taxation

Reported in : [1989]30ITD236(Delhi)

in this appeal relates to the claim ability of deduction under section 32AB which was inserted by the Finance Act, 1986 with effect from 1-4-1987. That provision is to the effect that where an assessed whose income includes income … previous year used in section 32AB should be interpreted to mean the period of 12 months ending with 31-4-1987. According to the assessed, a different meaning had to be given to the expression previous year.(iii) The deposit

Rambai Manjanath Nayak and Others Vs. Union of India and Others

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961; Taxation Laws (Amendment) Act, 1972 - Sections 269; Bombay Rents, Hotel and Lodging House Rates Control Act, 1947; Constitution of India - Articles 19(1), 31 and 133(1); Finance Act, 1986; Income-tax (Amendment) Act, 1981; Registration Act, 1908

Reported in : AIR1993SC342; (1992)108CTR(SC)294; (1993)1GLR183; [1993]201ITR422(SC); 1992(3)SCALE166; (1992)4SCC742; [1992]Supp3SCR56

made therein for a public purpose. We may here mention that subsequently Chapter XX-C was inserted by the Finance Act, 1986 with effect from October 1, -1986 providing for purchase by Central Government of immovable properties in certain cases … property under Chapter XX-A of the Act by a notice dated August 31, 1974 under Section 269D(1) to that effect published in the Gazette of … the question raised was whether immovable property would vest in the Central Government free from all encumbrances under Section 269-I, upon a final order being made under Section 269F(6) and consequently whether a tenant governed by the

Commissioner of Income-tax Vs. Export India Corporation (P.) Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269C, 269D, 269F, 269H and 269UD; Finance Act, 1986

Reported in : (1996)133CTR(P& H)224; [1996]219ITR461(P& H)

immovable property after September 30, 1986, and a new Chapter XX-C was introduced in the Act by the Finance Act, 1986, with effect from October 1, 1986. Section 266RR provides that Chapter XX-A will not apply in relation to … the Commissioner on March 30, 1979, the acquisition order was duly passed by the competent authority on March 31, 1979, under Section 269F(6) of the Act.5. The transferor and the transferee, being aggrieved by the order of

Commissioner of Income Tax, Bangalore Vs. Shree Manjunatheaware Packin ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 263 and 263(1)

Reported in : AIR1998SC1478; JT1997(9)SC583; (1998)1SCC598; [1997]Supp6SCR109

an order enhancing or modifying the assessment, or cancelling the same or directing a fresh assessment. By the Finance Act, 1986, an Explanation was substituted with effect from 01.06.1988, to the relevant sections of the Income-tax Act, Wealth-tax Act … of the case, the Appellate Tribunal is right in law in holding that the word 'record' used in Section 263(1) of the Act would not mean the record as it stands at the time of examination by … The Valuation Officer expressed his inability to give his valuation report by 31.03.1980 by which date the assessment was to be completed. The Income-Tax Officer,

Anantapur Textile Limited Vs. Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Companies Act, 1956; ;Customs Act, 1962 - Sections 2(24), 15, 15(1), 16, 30, 31, 31(1) 32, 46, 50 and 68; ;Finance Act, 1986; ;Constitution of India - Article 226

Reported in : 1988(15)ECC280,1988(33)ELT12(Cal)

the Act relating to export goods (as it stood prior to the substitution of the Section by the Finance Act of 1986) was given effect to by the Supreme Court in Gangadhar Narasingh Das v. P.S. Thrivikraman, - … import can be had from some of the Sections. Specific reference in this connection may be made to Section 31, which is as hereunder :'(1) The master of a vessel shall not permit the unloading of any imported

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services … Tax Act about the salary, etc., paid to expatriate employees in India and abroad for the financial years 1986-87 to 1993-94. On the appointed date on 14th April, 1995, none attended. On 18-4-1995, the deductor requested for … complete particulars of payments made to expatriates abroad in its letter dt. 31st Jan., 1996, and also agreed to pay the short tax deducted. The

Nageswara Rice Working Co. Vs. Income-tax Officer.

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1989)30ITD143(Hyd.)

remedy.12. In this connection, we may also refer to the amendment to section 43B brought in by the Finance Act, 1987. This amendment makes it clear that where a payment is actually made on the dates on which … and 3 are merely clarificatory in character and must, therefore, govern the assessments prior to the assessment year 1986-87 also." In the Memo explaining the provisions in the Finance Bill, 1987, it is stated as follows as … provision for payment is made and the payment also is effected before 31-3-1984 it will not attract the provisions of section 43B. The third submission

State of Bihar and ors. Vs. Harihar Prasad Debuka and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 301 to 305; Bihar Finance Act, 1981 - Sections 31(2); Bihar Finance (Amendment) Act, 1984

Reported in : AIR1989SC1119; 1989(2)BLJR85; 1989(1)SCALE464; (1989)2SCC192; [1989]1SCR796; [1989]73STC353(SC); 1989(1)LC684(SC)

of Articles 301 and 304 of the Constitution of India.2. Sub-section (2-a) of Section 31 of the Bihar Finance Act, 1981 was substituted by Bihar Finance Act, 1984 as follows:(2-a) A person transporting goods shall carry a declaration … any time before or after the assessmentThis notification shall come into force with effect from the 1st January, 1986./Bikrikar/vividh/12l-308/85 By order of the Governor of Bihar MUKUND PRASAD Commissioner of Commercial Taxes and Special Secretary to Government.4.

Accountant General, M.P. Vs. S.K.Dubey and anr.

Court : Supreme Court of India

Subject : Consumer

Acts : Consumer Protection Act, 1986 - Sections 9(1), 30(2), 16(2), 31; First Schedule of the High Court Judges (Salaries and Conditions of Service) Act, 1954 - Articles 112(3)(d)(iii), 217(1), 221 and 224A; Madhya Pradesh Consumer Protection Rules, 1987; Constitution Of India - Article 136; Madras Race Club (Acquisition and Transfer of Undertaking) Act, 1986

section 15 and clause (b) of sub- section (1) and sub-section (2) of section 16 of this Act.".28. Section 31 makes a provision that rules and regulations made under the 1986 Act shall be laid before each House … This sanction has been endorsed to the Accountant General M.P. Gwalior vide Finance Department endorsement No. 553/853/2002/C Char dated 5.4.2002. By order and in the … Commission, Madhya Pradesh (for short, 'State Commission') established under clause (b) of Section 9 of the Consumer Protection Act, 1986 ( for short, '1986 Act'). The respondent assumed office on September 21, 1998 and continued to hold that

Mafatlal Industries Ltd. Vs. Collector C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1991)LC65Tri(Mum.)bai

be deemed to be removal. This Notification dated 20-2-1982 was given retrospective effect through Section 51 of the Finance Act, 1982, which received the President's assent on 11-5-82. The retrospective validity of Section 51 of the Finance Act … Shri Nanavati also contended that the Karnataka High Court Judgment relied upon by the 'D' Bench reported in 1986 (24) ELT 507 is not appropriate because even there, the issue to be decided was Rules 9 & … J.K. Spinning & Wvg. Mills Ltd. particularly with reference to paras 30, 31, 32 and 33 thereof and argued that since the cause of action